HB 731

1	A bill to be entitled
2	An act relating to the tax on sales, use, and other
3	transactions; amending ss. 212.03, 212.031, 212.04,
4	212.05, 212.0501, 212.0506, 212.06, and 212.08, F.S.;
5	providing for a 1-percent increase in the tax rate;
6	amending s. 212.12, F.S.; revising brackets for
7	calculating sales tax amounts; amending s. 212.20, F.S.;
8	providing for distribution of revenues from the additional
9	1-percent increase in the tax rate; amending ss. 212.03,
10	212.031, 212.04, 212.05, 212.0501, 212.0506, 212.06, and
11	212.08, F.S.; providing for a future 1-percent decrease in
12	the tax rate; amending s. 212.12, F.S.; providing for
13	future revision of brackets for calculating sales tax
14	amounts; amending s. 212.20, F.S.; providing for future
15	deletion of a provision providing for distribution of
16	revenues from the additional 1-percent increase in the tax
17	rate; amending ss. 11.45, 202.18, 218.245, 218.65, and
18	288.1169, F.S.; conforming cross-references; providing
19	effective dates.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Subsections (1), (3), and (6) of section
24	212.03, Florida Statutes, are amended to read:
25	212.03  Transient rentals tax; rate, procedure,
26	enforcement, exemptions.--
27	(1)  It is hereby declared to be the legislative intent
28	that every person is exercising a taxable privilege who engages
29	in the business of renting, leasing, letting, or granting a
30	license to use any living quarters or sleeping or housekeeping
31	accommodations in, from, or a part of, or in connection with any
32	hotel, apartment house, roominghouse, or tourist or trailer
33	camp. However, any person who rents, leases, lets, or grants a
34	license to others to use, occupy, or enter upon any living
35	quarters or sleeping or housekeeping accommodations in apartment
36	houses, roominghouses, tourist camps, or trailer camps, and who
37	exclusively enters into a bona fide written agreement for
38	continuous residence for longer than 6 months in duration at
39	such property is not exercising a taxable privilege. For the
40	exercise of such taxable privilege, a tax is hereby levied in an
41	amount equal to 7 6 percent of and on the total rental charged
42	for such living quarters or sleeping or housekeeping
43	accommodations by the person charging or collecting the rental.
44	Such tax shall apply to hotels, apartment houses, roominghouses,
45	or tourist or trailer camps whether or not there is in
46	connection with any of the same any dining rooms, cafes, or
47	other places where meals or lunches are sold or served to
48	guests.
49	(3)  When rentals are received by way of property, goods,
50	wares, merchandise, services, or other things of value, the tax
51	shall be at the rate of 7 6 percent of the value of the
52	property, goods, wares, merchandise, services, or other things
53	of value.
54	(6)  It is the legislative intent that every person is
55	engaging in a taxable privilege who leases or rents parking or
56	storage spaces for motor vehicles in parking lots or garages,
57	who leases or rents docking or storage spaces for boats in boat
58	docks or marinas, or who leases or rents tie-down or storage
59	space for aircraft at airports. For the exercise of this
60	privilege, a tax is hereby levied at the rate of 7 6 percent on
61	the total rental charged.
62	Section 2.  Paragraphs (c) and (d) of subsection (1) of
63	section 212.031, Florida Statutes, are amended to read:
64	212.031  Tax on rental or license fee for use of real
65	property.--
66	(1)
67	(c)  For the exercise of such privilege, a tax is levied in
68	an amount equal to 7 6 percent of and on the total rent or
69	license fee charged for such real property by the person
70	charging or collecting the rental or license fee. The total rent
71	or license fee charged for such real property shall include
72	payments for the granting of a privilege to use or occupy real
73	property for any purpose and shall include base rent, percentage
74	rents, or similar charges. Such charges shall be included in the
75	total rent or license fee subject to tax under this section
76	whether or not they can be attributed to the ability of the
77	lessor's or licensor's property as used or operated to attract
78	customers. Payments for intrinsically valuable personal property
79	such as franchises, trademarks, service marks, logos, or patents
80	are not subject to tax under this section. In the case of a
81	contractual arrangement that provides for both payments taxable
82	as total rent or license fee and payments not subject to tax,
83	the tax shall be based on a reasonable allocation of such
84	payments and shall not apply to that portion which is for the
85	nontaxable payments.
86	(d)  When the rental or license fee of any such real
87	property is paid by way of property, goods, wares, merchandise,
88	services, or other thing of value, the tax shall be at the rate
89	of 7 6 percent of the value of the property, goods, wares,
90	merchandise, services, or other thing of value.
91	Section 3.  Paragraph (b) of subsection (1) and paragraph
92	(a) of subsection (2) of section 212.04, Florida Statutes, are
93	amended to read:
94	212.04  Admissions tax; rate, procedure, enforcement.--
95	(1)
96	(b)  For the exercise of such privilege, a tax is levied at
97	the rate of 7 6 percent of sales price, or the actual value
98	received from such admissions, which 7 6 percent shall be added
99	to and collected with all such admissions from the purchaser
100	thereof, and such tax shall be paid for the exercise of the
101	privilege as defined in the preceding paragraph. Each ticket
102	must show on its face the actual sales price of the admission,
103	or each dealer selling the admission must prominently display at
104	the box office or other place where the admission charge is made
105	a notice disclosing the price of the admission, and the tax
106	shall be computed and collected on the basis of the actual price
107	of the admission charged by the dealer. The sale price or actual
108	value of admission shall, for the purpose of this chapter, be
109	that price remaining after deduction of federal taxes and state
110	or locally imposed or authorized seat surcharges, taxes, or
111	fees, if any, imposed upon such admission. The sale price or
112	actual value does not include separately stated ticket service
113	charges that are imposed by a facility ticket office or a
114	ticketing service and added to a separately stated, established
115	ticket price. The rate of tax on each admission shall be
116	according to the brackets established by s. 212.12(9).
117	(2)(a)1.  No tax shall be levied on admissions to athletic
118	or other events sponsored by elementary schools, junior high
119	schools, middle schools, high schools, community colleges,
120	public or private colleges and universities, deaf and blind
121	schools, facilities of the youth services programs of the
122	Department of Children and Family Services, and state
123	correctional institutions when only student, faculty, or inmate
124	talent is used. However, this exemption shall not apply to
125	admission to athletic events sponsored by a state university,
126	and the proceeds of the tax collected on such admissions shall
127	be retained and used by each institution to support women's
128	athletics as provided in s. 1006.71(2)(c).
129	2.a.  No tax shall be levied on dues, membership fees, and
130	admission charges imposed by not-for-profit sponsoring
131	organizations. To receive this exemption, the sponsoring
132	organization must qualify as a not-for-profit entity under the
133	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
134	as amended.
135	b.  No tax shall be levied on admission charges to an event
136	sponsored by a governmental entity, sports authority, or sports
137	commission when held in a convention hall, exhibition hall,
138	auditorium, stadium, theater, arena, civic center, performing
139	arts center, or publicly owned recreational facility and when
140	100 percent of the risk of success or failure lies with the
141	sponsor of the event and 100 percent of the funds at risk for
142	the event belong to the sponsor, and student or faculty talent
143	is not exclusively used. As used in this sub-subparagraph, the
144	terms "sports authority" and "sports commission" mean a
145	nonprofit organization that is exempt from federal income tax
146	under s. 501(c)(3) of the Internal Revenue Code and that
147	contracts with a county or municipal government for the purpose
148	of promoting and attracting sports-tourism events to the
149	community with which it contracts. This sub-subparagraph is
150	repealed July 1, 2009.
151	3.  No tax shall be levied on an admission paid by a
152	student, or on the student's behalf, to any required place of
153	sport or recreation if the student's participation in the sport
154	or recreational activity is required as a part of a program or
155	activity sponsored by, and under the jurisdiction of, the
156	student's educational institution, provided his or her
157	attendance is as a participant and not as a spectator.
158	4.  No tax shall be levied on admissions to the National
159	Football League championship game, on admissions to any
160	semifinal game or championship game of a national collegiate
161	tournament, or on admissions to a Major League Baseball all-star
162	game.
163	5.  A participation fee or sponsorship fee imposed by a
164	governmental entity as described in s. 212.08(6) for an athletic
165	or recreational program is exempt when the governmental entity
166	by itself, or in conjunction with an organization exempt under
167	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
168	sponsors, administers, plans, supervises, directs, and controls
169	the athletic or recreational program.
170	6.  Also exempt from the tax imposed by this section to the
171	extent provided in this subparagraph are admissions to live
172	theater, live opera, or live ballet productions in this state
173	which are sponsored by an organization that has received a
174	determination from the Internal Revenue Service that the
175	organization is exempt from federal income tax under s.
176	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
177	the organization actively participates in planning and
178	conducting the event, is responsible for the safety and success
179	of the event, is organized for the purpose of sponsoring live
180	theater, live opera, or live ballet productions in this state,
181	has more than 10,000 subscribing members and has among the
182	stated purposes in its charter the promotion of arts education
183	in the communities which it serves, and will receive at least 20
184	percent of the net profits, if any, of the events which the
185	organization sponsors and will bear the risk of at least 20
186	percent of the losses, if any, from the events which it sponsors
187	if the organization employs other persons as agents to provide
188	services in connection with a sponsored event. Prior to March 1
189	of each year, such organization may apply to the department for
190	a certificate of exemption for admissions to such events
191	sponsored in this state by the organization during the
192	immediately following state fiscal year. The application shall
193	state the total dollar amount of admissions receipts collected
194	by the organization or its agents from such events in this state
195	sponsored by the organization or its agents in the year
196	immediately preceding the year in which the organization applies
197	for the exemption. Such organization shall receive the exemption
198	only to the extent of $1.5 million multiplied by the ratio that
199	such receipts bear to the total of such receipts of all
200	organizations applying for the exemption in such year; however,
201	in no event shall such exemption granted to any organization
202	exceed 7 6 percent of such admissions receipts collected by the
203	organization or its agents in the year immediately preceding the
204	year in which the organization applies for the exemption. Each
205	organization receiving the exemption shall report each month to
206	the department the total admissions receipts collected from such
207	events sponsored by the organization during the preceding month
208	and shall remit to the department an amount equal to 7 6 percent
209	of such receipts reduced by any amount remaining under the
210	exemption. Tickets for such events sold by such organizations
211	shall not reflect the tax otherwise imposed under this section.
212	7.  Also exempt from the tax imposed by this section are
213	entry fees for participation in freshwater fishing tournaments.
214	8.  Also exempt from the tax imposed by this section are
215	participation or entry fees charged to participants in a game,
216	race, or other sport or recreational event if spectators are
217	charged a taxable admission to such event.
218	9.  No tax shall be levied on admissions to any postseason
219	collegiate football game sanctioned by the National Collegiate
220	Athletic Association.
221	Section 4.  Subsection (1) of section 212.05, Florida
222	Statutes, is amended to read:
223	212.05  Sales, storage, use tax.--It is hereby declared to
224	be the legislative intent that every person is exercising a
225	taxable privilege who engages in the business of selling
226	tangible personal property at retail in this state, including
227	the business of making mail order sales, or who rents or
228	furnishes any of the things or services taxable under this
229	chapter, or who stores for use or consumption in this state any
230	item or article of tangible personal property as defined herein
231	and who leases or rents such property within the state.
232	(1)  For the exercise of such privilege, a tax is levied on
233	each taxable transaction or incident, which tax is due and
234	payable as follows:
235	(a)1.a.  At the rate of 7 6 percent of the sales price of
236	each item or article of tangible personal property when sold at
237	retail in this state, computed on each taxable sale for the
238	purpose of remitting the amount of tax due the state, and
239	including each and every retail sale.
240	b.  Each occasional or isolated sale of an aircraft, boat,
241	mobile home, or motor vehicle of a class or type which is
242	required to be registered, licensed, titled, or documented in
243	this state or by the United States Government shall be subject
244	to tax at the rate provided in this paragraph. The department
245	shall by rule adopt any nationally recognized publication for
246	valuation of used motor vehicles as the reference price list for
247	any used motor vehicle which is required to be licensed pursuant
248	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
249	party to an occasional or isolated sale of such a vehicle
250	reports to the tax collector a sales price which is less than 80
251	percent of the average loan price for the specified model and
252	year of such vehicle as listed in the most recent reference
253	price list, the tax levied under this paragraph shall be
254	computed by the department on such average loan price unless the
255	parties to the sale have provided to the tax collector an
256	affidavit signed by each party, or other substantial proof,
257	stating the actual sales price. Any party to such sale who
258	reports a sales price less than the actual sales price is guilty
259	of a misdemeanor of the first degree, punishable as provided in
260	s. 775.082 or s. 775.083. The department shall collect or
261	attempt to collect from such party any delinquent sales taxes.
262	In addition, such party shall pay any tax due and any penalty
263	and interest assessed plus a penalty equal to twice the amount
264	of the additional tax owed. Notwithstanding any other provision
265	of law, the Department of Revenue may waive or compromise any
266	penalty imposed pursuant to this subparagraph.
267	2.  This paragraph does not apply to the sale of a boat or
268	aircraft by or through a registered dealer under this chapter to
269	a purchaser who, at the time of taking delivery, is a
270	nonresident of this state, does not make his or her permanent
271	place of abode in this state, and is not engaged in carrying on
272	in this state any employment, trade, business, or profession in
273	which the boat or aircraft will be used in this state, or is a
274	corporation none of the officers or directors of which is a
275	resident of, or makes his or her permanent place of abode in,
276	this state, or is a noncorporate entity that has no individual
277	vested with authority to participate in the management,
278	direction, or control of the entity's affairs who is a resident
279	of, or makes his or her permanent abode in, this state. For
280	purposes of this exemption, either a registered dealer acting on
281	his or her own behalf as seller, a registered dealer acting as
282	broker on behalf of a seller, or a registered dealer acting as
283	broker on behalf of the purchaser may be deemed to be the
284	selling dealer. This exemption shall not be allowed unless:
285	a.  The purchaser removes a qualifying boat, as described
286	in sub-subparagraph f., from the state within 90 days after the
287	date of purchase or the purchaser removes a nonqualifying boat
288	or an aircraft from this state within 10 days after the date of
289	purchase or, when the boat or aircraft is repaired or altered,
290	within 20 days after completion of the repairs or alterations;
291	b.  The purchaser, within 30 days from the date of
292	departure, shall provide the department with written proof that
293	the purchaser licensed, registered, titled, or documented the
294	boat or aircraft outside the state. If such written proof is
295	unavailable, within 30 days the purchaser shall provide proof
296	that the purchaser applied for such license, title,
297	registration, or documentation. The purchaser shall forward to
298	the department proof of title, license, registration, or
299	documentation upon receipt.
300	c.  The purchaser, within 10 days of removing the boat or
301	aircraft from Florida, shall furnish the department with proof
302	of removal in the form of receipts for fuel, dockage, slippage,
303	tie-down, or hangaring from outside of Florida. The information
304	so provided must clearly and specifically identify the boat or
305	aircraft;
306	d.  The selling dealer, within 5 days of the date of sale,
307	shall provide to the department a copy of the sales invoice,
308	closing statement, bills of sale, and the original affidavit
309	signed by the purchaser attesting that he or she has read the
310	provisions of this section;
311	e.  The seller makes a copy of the affidavit a part of his
312	or her record for as long as required by s. 213.35; and
313	f.  Unless the nonresident purchaser of a boat of 5 net
314	tons of admeasurement or larger intends to remove the boat from
315	this state within 10 days after the date of purchase or when the
316	boat is repaired or altered, within 20 days after completion of
317	the repairs or alterations, the nonresident purchaser shall
318	apply to the selling dealer for a decal which authorizes 90 days
319	after the date of purchase for removal of the boat. The
320	department is authorized to issue decals in advance to dealers.
321	The number of decals issued in advance to a dealer shall be
322	consistent with the volume of the dealer's past sales of boats
323	which qualify under this sub-subparagraph. The selling dealer or
324	his or her agent shall mark and affix the decals to qualifying
325	boats in the manner prescribed by the department, prior to
326	delivery of the boat.
327	(I)  The department is hereby authorized to charge dealers
328	a fee sufficient to recover the costs of decals issued.
329	(II)  The proceeds from the sale of decals will be
330	deposited into the administrative trust fund.
331	(III)  Decals shall display information to identify the
332	boat as a qualifying boat under this sub-subparagraph,
333	including, but not limited to, the decal's date of expiration.
334	(IV)  The department is authorized to require dealers who
335	purchase decals to file reports with the department and may
336	prescribe all necessary records by rule. All such records are
337	subject to inspection by the department.
338	(V)  Any dealer or his or her agent who issues a decal
339	falsely, fails to affix a decal, mismarks the expiration date of
340	a decal, or fails to properly account for decals will be
341	considered prima facie to have committed a fraudulent act to
342	evade the tax and will be liable for payment of the tax plus a
343	mandatory penalty of 200 percent of the tax, and shall be liable
344	for fine and punishment as provided by law for a conviction of a
345	misdemeanor of the first degree, as provided in s. 775.082 or s.
346	775.083.
347	(VI)  Any nonresident purchaser of a boat who removes a
348	decal prior to permanently removing the boat from the state, or
349	defaces, changes, modifies, or alters a decal in a manner
350	affecting its expiration date prior to its expiration, or who
351	causes or allows the same to be done by another, will be
352	considered prima facie to have committed a fraudulent act to
353	evade the tax and will be liable for payment of the tax plus a
354	mandatory penalty of 200 percent of the tax, and shall be liable
355	for fine and punishment as provided by law for a conviction of a
356	misdemeanor of the first degree, as provided in s. 775.082 or s.
357	775.083.
358	(VII)  The department is authorized to adopt rules
359	necessary to administer and enforce this subparagraph and to
360	publish the necessary forms and instructions.
361	(VIII)  The department is hereby authorized to adopt
362	emergency rules pursuant to s. 120.54(4) to administer and
363	enforce the provisions of this subparagraph.
364
365	If the purchaser fails to remove the qualifying boat from this
366	state within 90 days after purchase or a nonqualifying boat or
367	an aircraft from this state within 10 days after purchase or,
368	when the boat or aircraft is repaired or altered, within 20 days
369	after completion of such repairs or alterations, or permits the
370	boat or aircraft to return to this state within 6 months from
371	the date of departure, or if the purchaser fails to furnish the
372	department with any of the documentation required by this
373	subparagraph within the prescribed time period, the purchaser
374	shall be liable for use tax on the cost price of the boat or
375	aircraft and, in addition thereto, payment of a penalty to the
376	Department of Revenue equal to the tax payable. This penalty
377	shall be in lieu of the penalty imposed by s. 212.12(2) and is
378	mandatory and shall not be waived by the department. The 90-day
379	period following the sale of a qualifying boat tax-exempt to a
380	nonresident may not be tolled for any reason. Notwithstanding
381	other provisions of this paragraph to the contrary, an aircraft
382	purchased in this state under the provisions of this paragraph
383	may be returned to this state for repairs within 6 months after
384	the date of its departure without being in violation of the law
385	and without incurring liability for the payment of tax or
386	penalty on the purchase price of the aircraft if the aircraft is
387	removed from this state within 20 days after the completion of
388	the repairs and if such removal can be demonstrated by invoices
389	for fuel, tie-down, hangar charges issued by out-of-state
390	vendors or suppliers, or similar documentation.
391	(b)  At the rate of 7 6 percent of the cost price of each
392	item or article of tangible personal property when the same is
393	not sold but is used, consumed, distributed, or stored for use
394	or consumption in this state; however, for tangible property
395	originally purchased exempt from tax for use exclusively for
396	lease and which is converted to the owner's own use, tax may be
397	paid on the fair market value of the property at the time of
398	conversion. If the fair market value of the property cannot be
399	determined, use tax at the time of conversion shall be based on
400	the owner's acquisition cost. Under no circumstances may the
401	aggregate amount of sales tax from leasing the property and use
402	tax due at the time of conversion be less than the total sales
403	tax that would have been due on the original acquisition cost
404	paid by the owner.
405	(c)  At the rate of 7 6 percent of the gross proceeds
406	derived from the lease or rental of tangible personal property,
407	as defined herein; however, the following special provisions
408	apply to the lease or rental of motor vehicles:
409	1.  When a motor vehicle is leased or rented for a period
410	of less than 12 months:
411	a.  If the motor vehicle is rented in Florida, the entire
412	amount of such rental is taxable, even if the vehicle is dropped
413	off in another state.
414	b.  If the motor vehicle is rented in another state and
415	dropped off in Florida, the rental is exempt from Florida tax.
416	2.  Except as provided in subparagraph 3., for the lease or
417	rental of a motor vehicle for a period of not less than 12
418	months, sales tax is due on the lease or rental payments if the
419	vehicle is registered in this state; provided, however, that no
420	tax shall be due if the taxpayer documents use of the motor
421	vehicle outside this state and tax is being paid on the lease or
422	rental payments in another state.
423	3.  The tax imposed by this chapter does not apply to the
424	lease or rental of a commercial motor vehicle as defined in s.
425	316.003(66)(a) to one lessee or rentee for a period of not less
426	than 12 months when tax was paid on the purchase price of such
427	vehicle by the lessor. To the extent tax was paid with respect
428	to the purchase of such vehicle in another state, territory of
429	the United States, or the District of Columbia, the Florida tax
430	payable shall be reduced in accordance with the provisions of s.
431	212.06(7). This subparagraph shall only be available when the
432	lease or rental of such property is an established business or
433	part of an established business or the same is incidental or
434	germane to such business.
435	(d)  At the rate of 7 6 percent of the lease or rental
436	price paid by a lessee or rentee, or contracted or agreed to be
437	paid by a lessee or rentee, to the owner of the tangible
438	personal property.
439	(e)1.  At the rate of 7 6 percent on charges for:
440	a.  Prepaid calling arrangements. The tax on charges for
441	prepaid calling arrangements shall be collected at the time of
442	sale and remitted by the selling dealer.
443	(I)  "Prepaid calling arrangement" means the separately
444	stated retail sale by advance payment of communications services
445	that consist exclusively of telephone calls originated by using
446	an access number, authorization code, or other means that may be
447	manually, electronically, or otherwise entered and that are sold
448	in predetermined units or dollars whose number declines with use
449	in a known amount.
450	(II)  If the sale or recharge of the prepaid calling
451	arrangement does not take place at the dealer's place of
452	business, it shall be deemed to take place at the customer's
453	shipping address or, if no item is shipped, at the customer's
454	address or the location associated with the customer's mobile
455	telephone number.
456	(III)  The sale or recharge of a prepaid calling
457	arrangement shall be treated as a sale of tangible personal
458	property for purposes of this chapter, whether or not a tangible
459	item evidencing such arrangement is furnished to the purchaser,
460	and such sale within this state subjects the selling dealer to
461	the jurisdiction of this state for purposes of this subsection.
462	b.  The installation of telecommunication and telegraphic
463	equipment.
464	c.  Electrical power or energy, except that the tax rate
465	for charges for electrical power or energy is 8 7 percent.
466	2.  The provisions of s. 212.17(3), regarding credit for
467	tax paid on charges subsequently found to be worthless, shall be
468	equally applicable to any tax paid under the provisions of this
469	section on charges for prepaid calling arrangements,
470	telecommunication or telegraph services, or electric power
471	subsequently found to be uncollectible. The word "charges" in
472	this paragraph does not include any excise or similar tax levied
473	by the Federal Government, any political subdivision of the
474	state, or any municipality upon the purchase, sale, or recharge
475	of prepaid calling arrangements or upon the purchase or sale of
476	telecommunication, television system program, or telegraph
477	service or electric power, which tax is collected by the seller
478	from the purchaser.
479	(f)  At the rate of 7 6 percent on the sale, rental, use,
480	consumption, or storage for use in this state of machines and
481	equipment, and parts and accessories therefor, used in
482	manufacturing, processing, compounding, producing, mining, or
483	quarrying personal property for sale or to be used in furnishing
484	communications, transportation, or public utility services.
485	(g)1.  At the rate of 7 6 percent on the retail price of
486	newspapers and magazines sold or used in Florida.
487	2.  Notwithstanding other provisions of this chapter,
488	inserts of printed materials which are distributed with a
489	newspaper or magazine are a component part of the newspaper or
490	magazine, and neither the sale nor use of such inserts is
491	subject to tax when:
492	a.  Printed by a newspaper or magazine publisher or
493	commercial printer and distributed as a component part of a
494	newspaper or magazine, which means that the items after being
495	printed are delivered directly to a newspaper or magazine
496	publisher by the printer for inclusion in editions of the
497	distributed newspaper or magazine;
498	b.  Such publications are labeled as part of the designated
499	newspaper or magazine publication into which they are to be
500	inserted; and
501	c.  The purchaser of the insert presents a resale
502	certificate to the vendor stating that the inserts are to be
503	distributed as a component part of a newspaper or magazine.
504	(h)1.  A tax is imposed at the rate of 5 4 percent on the
505	charges for the use of coin-operated amusement machines. The tax
506	shall be calculated by dividing the gross receipts from such
507	charges for the applicable reporting period by a divisor,
508	determined as provided in this subparagraph, to compute gross
509	taxable sales, and then subtracting gross taxable sales from
510	gross receipts to arrive at the amount of tax due. For counties
511	that do not impose a discretionary sales surtax, the divisor is
512	equal to 1.05 1.04; for counties that impose a 0.5 percent
513	discretionary sales surtax, the divisor is equal to 1.055 1.045;
514	for counties that impose a 1 percent discretionary sales surtax,
515	the divisor is equal to 1.060 1.050; and for counties that
516	impose a 2 percent sales surtax, the divisor is equal to 1.070
517	1.060. If a county imposes a discretionary sales surtax that is
518	not listed in this subparagraph, the department shall make the
519	applicable divisor available in an electronic format or
520	otherwise. Additional divisors shall bear the same mathematical
521	relationship to the next higher and next lower divisors as the
522	new surtax rate bears to the next higher and next lower surtax
523	rates for which divisors have been established. When a machine
524	is activated by a slug, token, coupon, or any similar device
525	which has been purchased, the tax is on the price paid by the
526	user of the device for such device.
527	2.  As used in this paragraph, the term "operator" means
528	any person who possesses a coin-operated amusement machine for
529	the purpose of generating sales through that machine and who is
530	responsible for removing the receipts from the machine.
531	a.  If the owner of the machine is also the operator of it,
532	he or she shall be liable for payment of the tax without any
533	deduction for rent or a license fee paid to a location owner for
534	the use of any real property on which the machine is located.
535	b.  If the owner or lessee of the machine is also its
536	operator, he or she shall be liable for payment of the tax on
537	the purchase or lease of the machine, as well as the tax on
538	sales generated through the machine.
539	c.  If the proprietor of the business where the machine is
540	located does not own the machine, he or she shall be deemed to
541	be the lessee and operator of the machine and is responsible for
542	the payment of the tax on sales, unless such responsibility is
543	otherwise provided for in a written agreement between him or her
544	and the machine owner.
545	3.a.  An operator of a coin-operated amusement machine may
546	not operate or cause to be operated in this state any such
547	machine until the operator has registered with the department
548	and has conspicuously displayed an identifying certificate
549	issued by the department. The identifying certificate shall be
550	issued by the department upon application from the operator. The
551	identifying certificate shall include a unique number, and the
552	certificate shall be permanently marked with the operator's
553	name, the operator's sales tax number, and the maximum number of
554	machines to be operated under the certificate. An identifying
555	certificate shall not be transferred from one operator to
556	another. The identifying certificate must be conspicuously
557	displayed on the premises where the coin-operated amusement
558	machines are being operated.
559	b.  The operator of the machine must obtain an identifying
560	certificate before the machine is first operated in the state
561	and by July 1 of each year thereafter. The annual fee for each
562	certificate shall be based on the number of machines identified
563	on the application times $30 and is due and payable upon
564	application for the identifying device. The application shall
565	contain the operator's name, sales tax number, business address
566	where the machines are being operated, and the number of
567	machines in operation at that place of business by the operator.
568	No operator may operate more machines than are listed on the
569	certificate. A new certificate is required if more machines are
570	being operated at that location than are listed on the
571	certificate. The fee for the new certificate shall be based on
572	the number of additional machines identified on the application
573	form times $30.
574	c.  A penalty of $250 per machine is imposed on the
575	operator for failing to properly obtain and display the required
576	identifying certificate. A penalty of $250 is imposed on the
577	lessee of any machine placed in a place of business without a
578	proper current identifying certificate. Such penalties shall
579	apply in addition to all other applicable taxes, interest, and
580	penalties.
581	d.  Operators of coin-operated amusement machines must
582	obtain a separate sales and use tax certificate of registration
583	for each county in which such machines are located. One sales
584	and use tax certificate of registration is sufficient for all of
585	the operator's machines within a single county.
586	4.  The provisions of this paragraph do not apply to coin-
587	operated amusement machines owned and operated by churches or
588	synagogues.
589	5.  In addition to any other penalties imposed by this
590	chapter, a person who knowingly and willfully violates any
591	provision of this paragraph commits a misdemeanor of the second
592	degree, punishable as provided in s. 775.082 or s. 775.083.
593	6.  The department may adopt rules necessary to administer
594	the provisions of this paragraph.
595	(i)1.  At the rate of 7 6 percent on charges for all:
596	a.  Detective, burglar protection, and other protection
597	services (SIC Industry Numbers 7381 and 7382). Any law
598	enforcement officer, as defined in s. 943.10, who is performing
599	approved duties as determined by his or her local law
600	enforcement agency in his or her capacity as a law enforcement
601	officer, and who is subject to the direct and immediate command
602	of his or her law enforcement agency, and in the law enforcement
603	officer's uniform as authorized by his or her law enforcement
604	agency, is performing law enforcement and public safety services
605	and is not performing detective, burglar protection, or other
606	protective services, if the law enforcement officer is
607	performing his or her approved duties in a geographical area in
608	which the law enforcement officer has arrest jurisdiction. Such
609	law enforcement and public safety services are not subject to
610	tax irrespective of whether the duty is characterized as "extra
611	duty," "off-duty," or "secondary employment," and irrespective
612	of whether the officer is paid directly or through the officer's
613	agency by an outside source. The term "law enforcement officer"
614	includes full-time or part-time law enforcement officers, and
615	any auxiliary law enforcement officer, when such auxiliary law
616	enforcement officer is working under the direct supervision of a
617	full-time or part-time law enforcement officer.
618	b.  Nonresidential cleaning and nonresidential pest control
619	services (SIC Industry Group Number 734).
620	2.  As used in this paragraph, "SIC" means those
621	classifications contained in the Standard Industrial
622	Classification Manual, 1987, as published by the Office of
623	Management and Budget, Executive Office of the President.
624	3.  Charges for detective, burglar protection, and other
625	protection security services performed in this state but used
626	outside this state are exempt from taxation. Charges for
627	detective, burglar protection, and other protection security
628	services performed outside this state and used in this state are
629	subject to tax.
630	4.  If a transaction involves both the sale or use of a
631	service taxable under this paragraph and the sale or use of a
632	service or any other item not taxable under this chapter, the
633	consideration paid must be separately identified and stated with
634	respect to the taxable and exempt portions of the transaction or
635	the entire transaction shall be presumed taxable. The burden
636	shall be on the seller of the service or the purchaser of the
637	service, whichever applicable, to overcome this presumption by
638	providing documentary evidence as to which portion of the
639	transaction is exempt from tax. The department is authorized to
640	adjust the amount of consideration identified as the taxable and
641	exempt portions of the transaction; however, a determination
642	that the taxable and exempt portions are inaccurately stated and
643	that the adjustment is applicable must be supported by
644	substantial competent evidence.
645	5.  Each seller of services subject to sales tax pursuant
646	to this paragraph shall maintain a monthly log showing each
647	transaction for which sales tax was not collected because the
648	services meet the requirements of subparagraph 3. for out-of-
649	state use. The log must identify the purchaser's name, location
650	and mailing address, and federal employer identification number,
651	if a business, or the social security number, if an individual,
652	the service sold, the price of the service, the date of sale,
653	the reason for the exemption, and the sales invoice number. The
654	monthly log shall be maintained pursuant to the same
655	requirements and subject to the same penalties imposed for the
656	keeping of similar records pursuant to this chapter.
657	(j)1.  Notwithstanding any other provision of this chapter,
658	there is hereby levied a tax on the sale, use, consumption, or
659	storage for use in this state of any coin or currency, whether
660	in circulation or not, when such coin or currency:
661	a.  Is not legal tender;
662	b.  If legal tender, is sold, exchanged, or traded at a
663	rate in excess of its face value; or
664	c.  Is sold, exchanged, or traded at a rate based on its
665	precious metal content.
666	2.  Such tax shall be at a rate of 7 6 percent of the price
667	at which the coin or currency is sold, exchanged, or traded,
668	except that, with respect to a coin or currency which is legal
669	tender of the United States and which is sold, exchanged, or
670	traded, such tax shall not be levied.
671	3.  There are exempt from this tax exchanges of coins or
672	currency which are in general circulation in, and legal tender
673	of, one nation for coins or currency which are in general
674	circulation in, and legal tender of, another nation when
675	exchanged solely for use as legal tender and at an exchange rate
676	based on the relative value of each as a medium of exchange.
677	4.  With respect to any transaction that involves the sale
678	of coins or currency taxable under this paragraph in which the
679	taxable amount represented by the sale of such coins or currency
680	exceeds $500, the entire amount represented by the sale of such
681	coins or currency is exempt from the tax imposed under this
682	paragraph. The dealer must maintain proper documentation, as
683	prescribed by rule of the department, to identify that portion
684	of a transaction which involves the sale of coins or currency
685	and is exempt under this subparagraph.
686	(k)  At the rate of 7 6 percent of the sales price of each
687	gallon of diesel fuel not taxed under chapter 206 purchased for
688	use in a vessel.
689	(l)  Florists located in this state are liable for sales
690	tax on sales to retail customers regardless of where or by whom
691	the items sold are to be delivered. Florists located in this
692	state are not liable for sales tax on payments received from
693	other florists for items delivered to customers in this state.
694	(m)  Operators of game concessions or other concessionaires
695	who customarily award tangible personal property as prizes may,
696	in lieu of paying tax on the cost price of such property, pay
697	tax on 25 percent of the gross receipts from such concession
698	activity.
699	Section 5.  Subsection (2) of section 212.0501, Florida
700	Statutes, is amended to read:
701	212.0501  Tax on diesel fuel for business purposes;
702	purchase, storage, and use.--
703	(2)  Each person who purchases diesel fuel for consumption,
704	use, or storage by a trade or business shall register as a
705	dealer and remit a use tax, at the rate of 7 6 percent, on the
706	total cost price of diesel fuel consumed.
707	Section 6.  Subsection (2) of section 212.0506, Florida
708	Statutes, is amended to read:
709	212.0506  Taxation of service warranties.--
710	(2)  For exercising such privilege, a tax is levied on each
711	taxable transaction or incident, which tax is due and payable at
712	the rate of 7 6 percent on the total consideration received or
713	to be received by any person for issuing and delivering any
714	service warranty.
715	Section 7.  Paragraph (a) of subsection (1) of section
716	212.06, Florida Statutes, is amended to read:
717	212.06  Sales, storage, use tax; collectible from dealers;
718	"dealer" defined; dealers to collect from purchasers;
719	legislative intent as to scope of tax.--
720	(1)(a)  The aforesaid tax at the rate of 7 6 percent of the
721	retail sales price as of the moment of sale, 7 6 percent of the
722	cost price as of the moment of purchase, or 7 6 percent of the
723	cost price as of the moment of commingling with the general mass
724	of property in this state, as the case may be, shall be
725	collectible from all dealers as herein defined on the sale at
726	retail, the use, the consumption, the distribution, and the
727	storage for use or consumption in this state of tangible
728	personal property or services taxable under this chapter. The
729	full amount of the tax on a credit sale, installment sale, or
730	sale made on any kind of deferred payment plan shall be due at
731	the moment of the transaction in the same manner as on a cash
732	sale.
733	Section 8.  Paragraph (c) of subsection (11) of section
734	212.08, Florida Statutes, is amended to read:
735	212.08  Sales, rental, use, consumption, distribution, and
736	storage tax; specified exemptions.--The sale at retail, the
737	rental, the use, the consumption, the distribution, and the
738	storage to be used or consumed in this state of the following
739	are hereby specifically exempt from the tax imposed by this
740	chapter.
741	(11)  PARTIAL EXEMPTION; FLYABLE AIRCRAFT.--
742	(c)  The maximum tax collectible under this subsection may
743	not exceed 7 6 percent of the sales price of such aircraft. No
744	Florida tax may be imposed on the sale of such aircraft if the
745	state in which the aircraft will be domiciled does not allow
746	Florida sales or use tax to be credited against its sales or use
747	tax. Furthermore, no tax may be imposed on the sale of such
748	aircraft if the state in which the aircraft will be domiciled
749	has enacted a sales and use tax exemption for flyable aircraft
750	or if the aircraft will be domiciled outside the United States.
751	Section 9.  Subsections (9), (10), and (11) of section
752	212.12, Florida Statutes, are amended to read:
753	212.12  Dealer's credit for collecting tax; penalties for
754	noncompliance; powers of Department of Revenue in dealing with
755	delinquents; brackets applicable to taxable transactions;
756	records required.--
757	(9)  Taxes imposed by this chapter upon the privilege of
758	the use, consumption, storage for consumption, or sale of
759	tangible personal property, admissions, license fees, rentals,
760	communication services, and upon the sale or use of services as
761	herein taxed shall be collected upon the basis of an addition of
762	the tax imposed by this chapter to the total price of such
763	admissions, license fees, rentals, communication or other
764	services, or sale price of such article or articles that are
765	purchased, sold, or leased at any one time by or to a customer
766	or buyer; the dealer, or person charged herein, is required to
767	pay a privilege tax in the amount of the tax imposed by this
768	chapter on the total of his or her gross sales of tangible
769	personal property, admissions, license fees, rentals, and
770	communication services or to collect a tax upon the sale or use
771	of services, and such person or dealer shall add the tax imposed
772	by this chapter to the price, license fee, rental, or
773	admissions, and communication or other services and collect the
774	total sum from the purchaser, admittee, licensee, lessee, or
775	consumer. The department shall make available in an electronic
776	format or otherwise the tax amounts and the following brackets
777	applicable to all transactions taxable at the rate of 7 6
778	percent:
779	(a)  On single sales of less than 10 cents, no tax shall be
780	added.
781	(b)  On single sales in amounts from 10 cents to 14 16
782	cents, both inclusive, 1 cent shall be added for taxes.
783	(c)  On sales in amounts from 15 17 cents to 28 33 cents,
784	both inclusive, 2 cents shall be added for taxes.
785	(d)  On sales in amounts from 29 34 cents to 42 50 cents,
786	both inclusive, 3 cents shall be added for taxes.
787	(e)  On sales in amounts from 43 51 cents to 57 66 cents,
788	both inclusive, 4 cents shall be added for taxes.
789	(f)  On sales in amounts from 58 67 cents to 71 83 cents,
790	both inclusive, 5 cents shall be added for taxes.
791	(g)  On sales in amounts from 72 84 cents to 85 $1, both
792	inclusive, 6 cents shall be added for taxes.
793	(h)  On sales in amounts from 86 cents to $1, both
794	inclusive, 7 cents shall be added for taxes.
795	(i)(h)  On sales in amounts of more than $1, 7 6 percent
796	shall be charged upon each dollar of price, plus the appropriate
797	bracket charge upon any fractional part of a dollar.
798	(10)  In counties which have adopted a discretionary sales
799	surtax at the rate of 1 percent, the department shall make
800	available in an electronic format or otherwise the tax amounts
801	and the following brackets applicable to all taxable
802	transactions that would otherwise have been transactions taxable
803	at the rate of 7 6 percent:
804	(a)  On single sales of less than 10 cents, no tax shall be
805	added.
806	(b)  On single sales in amounts from 10 cents to 12 14
807	cents, both inclusive, 1 cent shall be added for taxes.
808	(c)  On sales in amounts from 13 15 cents to 25 28 cents,
809	both inclusive, 2 cents shall be added for taxes.
810	(d)  On sales in amounts from 26 29 cents to 38 42 cents,
811	both inclusive, 3 cents shall be added for taxes.
812	(e)  On sales in amounts from 39 43 cents to 51 57 cents,
813	both inclusive, 4 cents shall be added for taxes.
814	(f)  On sales in amounts from 52 58 cents to 64 71 cents,
815	both inclusive, 5 cents shall be added for taxes.
816	(g)  On sales in amounts from 65 72 cents to 77 85 cents,
817	both inclusive, 6 cents shall be added for taxes.
818	(h)  On sales in amounts from 78 86 cents to 89 cents $1,
819	both inclusive, 7 cents shall be added for taxes.
820	(i)  On sales in amounts from 90 cents to $1, both
821	inclusive, 8 cents shall be added for taxes.
822	(j)(i)  On sales in amounts from $1 up to, and including,
823	the first $5,000 in price, 8 7 percent shall be charged upon
824	each dollar of price, plus the appropriate bracket charge upon
825	any fractional part of a dollar.
826	(k)(j)  On sales in amounts of more than $5,000 in price, 8
827	7 percent shall be added upon the first $5,000 in price, and 7 6
828	percent shall be added upon each dollar of price in excess of
829	the first $5,000 in price, plus the bracket charges upon any
830	fractional part of a dollar as provided for in subsection (9).
831	(11)  The department shall make available in an electronic
832	format or otherwise the tax amounts and brackets applicable to
833	all taxable transactions that occur in counties that have a
834	surtax at a rate other than 1 percent which transactions would
835	otherwise have been transactions taxable at the rate of 7 6
836	percent. Likewise, the department shall make available in an
837	electronic format or otherwise the tax amounts and brackets
838	applicable to transactions taxable at 8 7 percent pursuant to s.
839	212.05(1)(e) and on transactions which would otherwise have been
840	so taxable in counties which have adopted a discretionary sales
841	surtax.
842	Section 10.  Subsection (6) of section 212.20, Florida
843	Statutes, is amended to read:
844	212.20  Funds collected, disposition; additional powers of
845	department; operational expense; refund of taxes adjudicated
846	unconstitutionally collected.--
847	(6)  Distribution of all proceeds under this chapter and s.
848	202.18(1)(b) and (2)(b) shall be as follows:
849	(a)  Proceeds from the convention development taxes
850	authorized under s. 212.0305 shall be reallocated to the
851	Convention Development Tax Clearing Trust Fund.
852	(b)  Proceeds from discretionary sales surtaxes imposed
853	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
854	Discretionary Sales Surtax Clearing Trust Fund.
855	(c)  Proceeds from the fees imposed under ss.
856	212.05(1)(h)3. and 212.18(3) shall remain with the General
857	Revenue Fund.
858	(d)  One-seventh of the proceeds of all other taxes and
859	fees imposed pursuant to this chapter shall remain in the
860	General Revenue Fund and used exclusively to fund public
861	education in this state. It is the intent of the Legislature
862	that these funds be used for the purpose of avoiding and
863	reversing decreases in public education funding statewide.
864	Priority consideration for funding shall be given to any program
865	that was reduced or eliminated in fiscal year 2008-2009. This
866	paragraph expires July 1, 2012.
867	(e)(d)  The proceeds of all other taxes and fees imposed
868	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
869	and (2)(b) shall be distributed as follows:
870	1.  In any fiscal year, the greater of $500 million, minus
871	an amount equal to 4.6 percent of the proceeds of the taxes
872	collected pursuant to chapter 201, or 5 percent of all other
873	taxes and fees imposed pursuant to this chapter or remitted
874	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
875	monthly installments into the General Revenue Fund.
876	2.  Two-tenths of one percent shall be transferred to the
877	Ecosystem Management and Restoration Trust Fund to be used for
878	water quality improvement and water restoration projects.
879	3.  After the distribution under subparagraphs 1. and 2.,
880	8.814 percent of the amount remitted by a sales tax dealer
881	located within a participating county pursuant to s. 218.61
882	shall be transferred into the Local Government Half-cent Sales
883	Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
884	be transferred pursuant to this subparagraph to the Local
885	Government Half-cent Sales Tax Clearing Trust Fund shall be
886	reduced by 0.1 percent, and the department shall distribute this
887	amount to the Public Employees Relations Commission Trust Fund
888	less $5,000 each month, which shall be added to the amount
889	calculated in subparagraph 4. and distributed accordingly.
890	4.  After the distribution under subparagraphs 1., 2., and
891	3., 0.095 percent shall be transferred to the Local Government
892	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
893	to s. 218.65.
894	5.  After the distributions under subparagraphs 1., 2., 3.,
895	and 4., 2.0440 percent of the available proceeds pursuant to
896	this paragraph shall be transferred monthly to the Revenue
897	Sharing Trust Fund for Counties pursuant to s. 218.215.
898	6.  After the distributions under subparagraphs 1., 2., 3.,
899	and 4., 1.3409 percent of the available proceeds pursuant to
900	this paragraph shall be transferred monthly to the Revenue
901	Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
902	the total revenue to be distributed pursuant to this
903	subparagraph is at least as great as the amount due from the
904	Revenue Sharing Trust Fund for Municipalities and the former
905	Municipal Financial Assistance Trust Fund in state fiscal year
906	1999-2000, no municipality shall receive less than the amount
907	due from the Revenue Sharing Trust Fund for Municipalities and
908	the former Municipal Financial Assistance Trust Fund in state
909	fiscal year 1999-2000. If the total proceeds to be distributed
910	are less than the amount received in combination from the
911	Revenue Sharing Trust Fund for Municipalities and the former
912	Municipal Financial Assistance Trust Fund in state fiscal year
913	1999-2000, each municipality shall receive an amount
914	proportionate to the amount it was due in state fiscal year
915	1999-2000.
916	7.  Of the remaining proceeds:
917	a.  In each fiscal year, the sum of $29,915,500 shall be
918	divided into as many equal parts as there are counties in the
919	state, and one part shall be distributed to each county. The
920	distribution among the several counties shall begin each fiscal
921	year on or before January 5th and shall continue monthly for a
922	total of 4 months. If a local or special law required that any
923	moneys accruing to a county in fiscal year 1999-2000 under the
924	then-existing provisions of s. 550.135 be paid directly to the
925	district school board, special district, or a municipal
926	government, such payment shall continue until such time that the
927	local or special law is amended or repealed. The state covenants
928	with holders of bonds or other instruments of indebtedness
929	issued by local governments, special districts, or district
930	school boards prior to July 1, 2000, that it is not the intent
931	of this subparagraph to adversely affect the rights of those
932	holders or relieve local governments, special districts, or
933	district school boards of the duty to meet their obligations as
934	a result of previous pledges or assignments or trusts entered
935	into which obligated funds received from the distribution to
936	county governments under then-existing s. 550.135. This
937	distribution specifically is in lieu of funds distributed under
938	s. 550.135 prior to July 1, 2000.
939	b.  The department shall distribute $166,667 monthly
940	pursuant to s. 288.1162 to each applicant that has been
941	certified as a "facility for a new professional sports
942	franchise" or a "facility for a retained professional sports
943	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
944	distributed monthly by the department to each applicant that has
945	been certified as a "facility for a retained spring training
946	franchise" pursuant to s. 288.1162; however, not more than
947	$416,670 may be distributed monthly in the aggregate to all
948	certified facilities for a retained spring training franchise.
949	Distributions shall begin 60 days following such certification
950	and shall continue for not more than 30 years. Nothing contained
951	in this paragraph shall be construed to allow an applicant
952	certified pursuant to s. 288.1162 to receive more in
953	distributions than actually expended by the applicant for the
954	public purposes provided for in s. 288.1162(6).
955	c.  Beginning 30 days after notice by the Office of
956	Tourism, Trade, and Economic Development to the Department of
957	Revenue that an applicant has been certified as the professional
958	golf hall of fame pursuant to s. 288.1168 and is open to the
959	public, $166,667 shall be distributed monthly, for up to 300
960	months, to the applicant.
961	d.  Beginning 30 days after notice by the Office of
962	Tourism, Trade, and Economic Development to the Department of
963	Revenue that the applicant has been certified as the
964	International Game Fish Association World Center facility
965	pursuant to s. 288.1169, and the facility is open to the public,
966	$83,333 shall be distributed monthly, for up to 168 months, to
967	the applicant. This distribution is subject to reduction
968	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
969	made, after certification and before July 1, 2000.
970	8.  All other proceeds shall remain with the General
971	Revenue Fund.
972	Section 11.  Effective July 1, 2012, subsections (1), (3),
973	and (6) of section 212.03, Florida Statutes, as amended by this
974	act, are amended to read:
975	212.03  Transient rentals tax; rate, procedure,
976	enforcement, exemptions.--
977	(1)  It is hereby declared to be the legislative intent
978	that every person is exercising a taxable privilege who engages
979	in the business of renting, leasing, letting, or granting a
980	license to use any living quarters or sleeping or housekeeping
981	accommodations in, from, or a part of, or in connection with any
982	hotel, apartment house, roominghouse, or tourist or trailer
983	camp. However, any person who rents, leases, lets, or grants a
984	license to others to use, occupy, or enter upon any living
985	quarters or sleeping or housekeeping accommodations in apartment
986	houses, roominghouses, tourist camps, or trailer camps, and who
987	exclusively enters into a bona fide written agreement for
988	continuous residence for longer than 6 months in duration at
989	such property is not exercising a taxable privilege. For the
990	exercise of such taxable privilege, a tax is hereby levied in an
991	amount equal to 6 7 percent of and on the total rental charged
992	for such living quarters or sleeping or housekeeping
993	accommodations by the person charging or collecting the rental.
994	Such tax shall apply to hotels, apartment houses, roominghouses,
995	or tourist or trailer camps whether or not there is in
996	connection with any of the same any dining rooms, cafes, or
997	other places where meals or lunches are sold or served to
998	guests.
999	(3)  When rentals are received by way of property, goods,
1000	wares, merchandise, services, or other things of value, the tax
1001	shall be at the rate of 6 7 percent of the value of the
1002	property, goods, wares, merchandise, services, or other things
1003	of value.
1004	(6)  It is the legislative intent that every person is
1005	engaging in a taxable privilege who leases or rents parking or
1006	storage spaces for motor vehicles in parking lots or garages,
1007	who leases or rents docking or storage spaces for boats in boat
1008	docks or marinas, or who leases or rents tie-down or storage
1009	space for aircraft at airports. For the exercise of this
1010	privilege, a tax is hereby levied at the rate of 6 7 percent on
1011	the total rental charged.
1012	Section 12.  Effective July 1, 2012, paragraphs (c) and (d)
1013	of subsection (1) of section 212.031, Florida Statutes, as
1014	amended by this act, are amended to read:
1015	212.031  Tax on rental or license fee for use of real
1016	property.--
1017	(1)
1018	(c)  For the exercise of such privilege, a tax is levied in
1019	an amount equal to 6 7 percent of and on the total rent or
1020	license fee charged for such real property by the person
1021	charging or collecting the rental or license fee. The total rent
1022	or license fee charged for such real property shall include
1023	payments for the granting of a privilege to use or occupy real
1024	property for any purpose and shall include base rent, percentage
1025	rents, or similar charges. Such charges shall be included in the
1026	total rent or license fee subject to tax under this section
1027	whether or not they can be attributed to the ability of the
1028	lessor's or licensor's property as used or operated to attract
1029	customers. Payments for intrinsically valuable personal property
1030	such as franchises, trademarks, service marks, logos, or patents
1031	are not subject to tax under this section. In the case of a
1032	contractual arrangement that provides for both payments taxable
1033	as total rent or license fee and payments not subject to tax,
1034	the tax shall be based on a reasonable allocation of such
1035	payments and shall not apply to that portion which is for the
1036	nontaxable payments.
1037	(d)  When the rental or license fee of any such real
1038	property is paid by way of property, goods, wares, merchandise,
1039	services, or other thing of value, the tax shall be at the rate
1040	of 6 7 percent of the value of the property, goods, wares,
1041	merchandise, services, or other thing of value.
1042	Section 13.  Effective July 1, 2012, paragraph (b) of
1043	subsection (1) and paragraph (a) of subsection (2) of section
1044	212.04, Florida Statutes, as amended by this act, are amended to
1045	read:
1046	212.04  Admissions tax; rate, procedure, enforcement.--
1047	(1)
1048	(b)  For the exercise of such privilege, a tax is levied at
1049	the rate of 6 7 percent of sales price, or the actual value
1050	received from such admissions, which 6 7 percent shall be added
1051	to and collected with all such admissions from the purchaser
1052	thereof, and such tax shall be paid for the exercise of the
1053	privilege as defined in the preceding paragraph. Each ticket
1054	must show on its face the actual sales price of the admission,
1055	or each dealer selling the admission must prominently display at
1056	the box office or other place where the admission charge is made
1057	a notice disclosing the price of the admission, and the tax
1058	shall be computed and collected on the basis of the actual price
1059	of the admission charged by the dealer. The sale price or actual
1060	value of admission shall, for the purpose of this chapter, be
1061	that price remaining after deduction of federal taxes and state
1062	or locally imposed or authorized seat surcharges, taxes, or
1063	fees, if any, imposed upon such admission. The sale price or
1064	actual value does not include separately stated ticket service
1065	charges that are imposed by a facility ticket office or a
1066	ticketing service and added to a separately stated, established
1067	ticket price. The rate of tax on each admission shall be
1068	according to the brackets established by s. 212.12(9).
1069	(2)(a)1.  No tax shall be levied on admissions to athletic
1070	or other events sponsored by elementary schools, junior high
1071	schools, middle schools, high schools, community colleges,
1072	public or private colleges and universities, deaf and blind
1073	schools, facilities of the youth services programs of the
1074	Department of Children and Family Services, and state
1075	correctional institutions when only student, faculty, or inmate
1076	talent is used. However, this exemption shall not apply to
1077	admission to athletic events sponsored by a state university,
1078	and the proceeds of the tax collected on such admissions shall
1079	be retained and used by each institution to support women's
1080	athletics as provided in s. 1006.71(2)(c).
1081	2.a.  No tax shall be levied on dues, membership fees, and
1082	admission charges imposed by not-for-profit sponsoring
1083	organizations. To receive this exemption, the sponsoring
1084	organization must qualify as a not-for-profit entity under the
1085	provisions of s. 501(c)(3) of the Internal Revenue Code of 1954,
1086	as amended.
1087	b.  No tax shall be levied on admission charges to an event
1088	sponsored by a governmental entity, sports authority, or sports
1089	commission when held in a convention hall, exhibition hall,
1090	auditorium, stadium, theater, arena, civic center, performing
1091	arts center, or publicly owned recreational facility and when
1092	100 percent of the risk of success or failure lies with the
1093	sponsor of the event and 100 percent of the funds at risk for
1094	the event belong to the sponsor, and student or faculty talent
1095	is not exclusively used. As used in this sub-subparagraph, the
1096	terms "sports authority" and "sports commission" mean a
1097	nonprofit organization that is exempt from federal income tax
1098	under s. 501(c)(3) of the Internal Revenue Code and that
1099	contracts with a county or municipal government for the purpose
1100	of promoting and attracting sports-tourism events to the
1101	community with which it contracts. This sub-subparagraph is
1102	repealed July 1, 2009.
1103	3.  No tax shall be levied on an admission paid by a
1104	student, or on the student's behalf, to any required place of
1105	sport or recreation if the student's participation in the sport
1106	or recreational activity is required as a part of a program or
1107	activity sponsored by, and under the jurisdiction of, the
1108	student's educational institution, provided his or her
1109	attendance is as a participant and not as a spectator.
1110	4.  No tax shall be levied on admissions to the National
1111	Football League championship game, on admissions to any
1112	semifinal game or championship game of a national collegiate
1113	tournament, or on admissions to a Major League Baseball all-star
1114	game.
1115	5.  A participation fee or sponsorship fee imposed by a
1116	governmental entity as described in s. 212.08(6) for an athletic
1117	or recreational program is exempt when the governmental entity
1118	by itself, or in conjunction with an organization exempt under
1119	s. 501(c)(3) of the Internal Revenue Code of 1954, as amended,
1120	sponsors, administers, plans, supervises, directs, and controls
1121	the athletic or recreational program.
1122	6.  Also exempt from the tax imposed by this section to the
1123	extent provided in this subparagraph are admissions to live
1124	theater, live opera, or live ballet productions in this state
1125	which are sponsored by an organization that has received a
1126	determination from the Internal Revenue Service that the
1127	organization is exempt from federal income tax under s.
1128	501(c)(3) of the Internal Revenue Code of 1954, as amended, if
1129	the organization actively participates in planning and
1130	conducting the event, is responsible for the safety and success
1131	of the event, is organized for the purpose of sponsoring live
1132	theater, live opera, or live ballet productions in this state,
1133	has more than 10,000 subscribing members and has among the
1134	stated purposes in its charter the promotion of arts education
1135	in the communities which it serves, and will receive at least 20
1136	percent of the net profits, if any, of the events which the
1137	organization sponsors and will bear the risk of at least 20
1138	percent of the losses, if any, from the events which it sponsors
1139	if the organization employs other persons as agents to provide
1140	services in connection with a sponsored event. Prior to March 1
1141	of each year, such organization may apply to the department for
1142	a certificate of exemption for admissions to such events
1143	sponsored in this state by the organization during the
1144	immediately following state fiscal year. The application shall
1145	state the total dollar amount of admissions receipts collected
1146	by the organization or its agents from such events in this state
1147	sponsored by the organization or its agents in the year
1148	immediately preceding the year in which the organization applies
1149	for the exemption. Such organization shall receive the exemption
1150	only to the extent of $1.5 million multiplied by the ratio that
1151	such receipts bear to the total of such receipts of all
1152	organizations applying for the exemption in such year; however,
1153	in no event shall such exemption granted to any organization
1154	exceed 6 7 percent of such admissions receipts collected by the
1155	organization or its agents in the year immediately preceding the
1156	year in which the organization applies for the exemption. Each
1157	organization receiving the exemption shall report each month to
1158	the department the total admissions receipts collected from such
1159	events sponsored by the organization during the preceding month
1160	and shall remit to the department an amount equal to 6 7 percent
1161	of such receipts reduced by any amount remaining under the
1162	exemption. Tickets for such events sold by such organizations
1163	shall not reflect the tax otherwise imposed under this section.
1164	7.  Also exempt from the tax imposed by this section are
1165	entry fees for participation in freshwater fishing tournaments.
1166	8.  Also exempt from the tax imposed by this section are
1167	participation or entry fees charged to participants in a game,
1168	race, or other sport or recreational event if spectators are
1169	charged a taxable admission to such event.
1170	9.  No tax shall be levied on admissions to any postseason
1171	collegiate football game sanctioned by the National Collegiate
1172	Athletic Association.
1173	Section 14.  Effective July 1, 2012, subsection (1) of
1174	section 212.05, Florida Statutes, as amended by this act, is
1175	amended to read:
1176	212.05  Sales, storage, use tax.--It is hereby declared to
1177	be the legislative intent that every person is exercising a
1178	taxable privilege who engages in the business of selling
1179	tangible personal property at retail in this state, including
1180	the business of making mail order sales, or who rents or
1181	furnishes any of the things or services taxable under this
1182	chapter, or who stores for use or consumption in this state any
1183	item or article of tangible personal property as defined herein
1184	and who leases or rents such property within the state.
1185	(1)  For the exercise of such privilege, a tax is levied on
1186	each taxable transaction or incident, which tax is due and
1187	payable as follows:
1188	(a)1.a.  At the rate of 6 7 percent of the sales price of
1189	each item or article of tangible personal property when sold at
1190	retail in this state, computed on each taxable sale for the
1191	purpose of remitting the amount of tax due the state, and
1192	including each and every retail sale.
1193	b.  Each occasional or isolated sale of an aircraft, boat,
1194	mobile home, or motor vehicle of a class or type which is
1195	required to be registered, licensed, titled, or documented in
1196	this state or by the United States Government shall be subject
1197	to tax at the rate provided in this paragraph. The department
1198	shall by rule adopt any nationally recognized publication for
1199	valuation of used motor vehicles as the reference price list for
1200	any used motor vehicle which is required to be licensed pursuant
1201	to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
1202	party to an occasional or isolated sale of such a vehicle
1203	reports to the tax collector a sales price which is less than 80
1204	percent of the average loan price for the specified model and
1205	year of such vehicle as listed in the most recent reference
1206	price list, the tax levied under this paragraph shall be
1207	computed by the department on such average loan price unless the
1208	parties to the sale have provided to the tax collector an
1209	affidavit signed by each party, or other substantial proof,
1210	stating the actual sales price. Any party to such sale who
1211	reports a sales price less than the actual sales price is guilty
1212	of a misdemeanor of the first degree, punishable as provided in
1213	s. 775.082 or s. 775.083. The department shall collect or
1214	attempt to collect from such party any delinquent sales taxes.
1215	In addition, such party shall pay any tax due and any penalty
1216	and interest assessed plus a penalty equal to twice the amount
1217	of the additional tax owed. Notwithstanding any other provision
1218	of law, the Department of Revenue may waive or compromise any
1219	penalty imposed pursuant to this subparagraph.
1220	2.  This paragraph does not apply to the sale of a boat or
1221	aircraft by or through a registered dealer under this chapter to
1222	a purchaser who, at the time of taking delivery, is a
1223	nonresident of this state, does not make his or her permanent
1224	place of abode in this state, and is not engaged in carrying on
1225	in this state any employment, trade, business, or profession in
1226	which the boat or aircraft will be used in this state, or is a
1227	corporation none of the officers or directors of which is a
1228	resident of, or makes his or her permanent place of abode in,
1229	this state, or is a noncorporate entity that has no individual
1230	vested with authority to participate in the management,
1231	direction, or control of the entity's affairs who is a resident
1232	of, or makes his or her permanent abode in, this state. For
1233	purposes of this exemption, either a registered dealer acting on
1234	his or her own behalf as seller, a registered dealer acting as
1235	broker on behalf of a seller, or a registered dealer acting as
1236	broker on behalf of the purchaser may be deemed to be the
1237	selling dealer. This exemption shall not be allowed unless:
1238	a.  The purchaser removes a qualifying boat, as described
1239	in sub-subparagraph f., from the state within 90 days after the
1240	date of purchase or the purchaser removes a nonqualifying boat
1241	or an aircraft from this state within 10 days after the date of
1242	purchase or, when the boat or aircraft is repaired or altered,
1243	within 20 days after completion of the repairs or alterations;
1244	b.  The purchaser, within 30 days from the date of
1245	departure, shall provide the department with written proof that
1246	the purchaser licensed, registered, titled, or documented the
1247	boat or aircraft outside the state. If such written proof is
1248	unavailable, within 30 days the purchaser shall provide proof
1249	that the purchaser applied for such license, title,
1250	registration, or documentation. The purchaser shall forward to
1251	the department proof of title, license, registration, or
1252	documentation upon receipt.
1253	c.  The purchaser, within 10 days of removing the boat or
1254	aircraft from Florida, shall furnish the department with proof
1255	of removal in the form of receipts for fuel, dockage, slippage,
1256	tie-down, or hangaring from outside of Florida. The information
1257	so provided must clearly and specifically identify the boat or
1258	aircraft;
1259	d.  The selling dealer, within 5 days of the date of sale,
1260	shall provide to the department a copy of the sales invoice,
1261	closing statement, bills of sale, and the original affidavit
1262	signed by the purchaser attesting that he or she has read the
1263	provisions of this section;
1264	e.  The seller makes a copy of the affidavit a part of his
1265	or her record for as long as required by s. 213.35; and
1266	f.  Unless the nonresident purchaser of a boat of 5 net
1267	tons of admeasurement or larger intends to remove the boat from
1268	this state within 10 days after the date of purchase or when the
1269	boat is repaired or altered, within 20 days after completion of
1270	the repairs or alterations, the nonresident purchaser shall
1271	apply to the selling dealer for a decal which authorizes 90 days
1272	after the date of purchase for removal of the boat. The
1273	department is authorized to issue decals in advance to dealers.
1274	The number of decals issued in advance to a dealer shall be
1275	consistent with the volume of the dealer's past sales of boats
1276	which qualify under this sub-subparagraph. The selling dealer or
1277	his or her agent shall mark and affix the decals to qualifying
1278	boats in the manner prescribed by the department, prior to
1279	delivery of the boat.
1280	(I)  The department is hereby authorized to charge dealers
1281	a fee sufficient to recover the costs of decals issued.
1282	(II)  The proceeds from the sale of decals will be
1283	deposited into the administrative trust fund.
1284	(III)  Decals shall display information to identify the
1285	boat as a qualifying boat under this sub-subparagraph,
1286	including, but not limited to, the decal's date of expiration.
1287	(IV)  The department is authorized to require dealers who
1288	purchase decals to file reports with the department and may
1289	prescribe all necessary records by rule. All such records are
1290	subject to inspection by the department.
1291	(V)  Any dealer or his or her agent who issues a decal
1292	falsely, fails to affix a decal, mismarks the expiration date of
1293	a decal, or fails to properly account for decals will be
1294	considered prima facie to have committed a fraudulent act to
1295	evade the tax and will be liable for payment of the tax plus a
1296	mandatory penalty of 200 percent of the tax, and shall be liable
1297	for fine and punishment as provided by law for a conviction of a
1298	misdemeanor of the first degree, as provided in s. 775.082 or s.
1299	775.083.
1300	(VI)  Any nonresident purchaser of a boat who removes a
1301	decal prior to permanently removing the boat from the state, or
1302	defaces, changes, modifies, or alters a decal in a manner
1303	affecting its expiration date prior to its expiration, or who
1304	causes or allows the same to be done by another, will be
1305	considered prima facie to have committed a fraudulent act to
1306	evade the tax and will be liable for payment of the tax plus a
1307	mandatory penalty of 200 percent of the tax, and shall be liable
1308	for fine and punishment as provided by law for a conviction of a
1309	misdemeanor of the first degree, as provided in s. 775.082 or s.
1310	775.083.
1311	(VII)  The department is authorized to adopt rules
1312	necessary to administer and enforce this subparagraph and to
1313	publish the necessary forms and instructions.
1314	(VIII)  The department is hereby authorized to adopt
1315	emergency rules pursuant to s. 120.54(4) to administer and
1316	enforce the provisions of this subparagraph.
1317
1318	If the purchaser fails to remove the qualifying boat from this
1319	state within 90 days after purchase or a nonqualifying boat or
1320	an aircraft from this state within 10 days after purchase or,
1321	when the boat or aircraft is repaired or altered, within 20 days
1322	after completion of such repairs or alterations, or permits the
1323	boat or aircraft to return to this state within 6 months from
1324	the date of departure, or if the purchaser fails to furnish the
1325	department with any of the documentation required by this
1326	subparagraph within the prescribed time period, the purchaser
1327	shall be liable for use tax on the cost price of the boat or
1328	aircraft and, in addition thereto, payment of a penalty to the
1329	Department of Revenue equal to the tax payable. This penalty
1330	shall be in lieu of the penalty imposed by s. 212.12(2) and is
1331	mandatory and shall not be waived by the department. The 90-day
1332	period following the sale of a qualifying boat tax-exempt to a
1333	nonresident may not be tolled for any reason. Notwithstanding
1334	other provisions of this paragraph to the contrary, an aircraft
1335	purchased in this state under the provisions of this paragraph
1336	may be returned to this state for repairs within 6 months after
1337	the date of its departure without being in violation of the law
1338	and without incurring liability for the payment of tax or
1339	penalty on the purchase price of the aircraft if the aircraft is
1340	removed from this state within 20 days after the completion of
1341	the repairs and if such removal can be demonstrated by invoices
1342	for fuel, tie-down, hangar charges issued by out-of-state
1343	vendors or suppliers, or similar documentation.
1344	(b)  At the rate of 6 7 percent of the cost price of each
1345	item or article of tangible personal property when the same is
1346	not sold but is used, consumed, distributed, or stored for use
1347	or consumption in this state; however, for tangible property
1348	originally purchased exempt from tax for use exclusively for
1349	lease and which is converted to the owner's own use, tax may be
1350	paid on the fair market value of the property at the time of
1351	conversion. If the fair market value of the property cannot be
1352	determined, use tax at the time of conversion shall be based on
1353	the owner's acquisition cost. Under no circumstances may the
1354	aggregate amount of sales tax from leasing the property and use
1355	tax due at the time of conversion be less than the total sales
1356	tax that would have been due on the original acquisition cost
1357	paid by the owner.
1358	(c)  At the rate of 6 7 percent of the gross proceeds
1359	derived from the lease or rental of tangible personal property,
1360	as defined herein; however, the following special provisions
1361	apply to the lease or rental of motor vehicles:
1362	1.  When a motor vehicle is leased or rented for a period
1363	of less than 12 months:
1364	a.  If the motor vehicle is rented in Florida, the entire
1365	amount of such rental is taxable, even if the vehicle is dropped
1366	off in another state.
1367	b.  If the motor vehicle is rented in another state and
1368	dropped off in Florida, the rental is exempt from Florida tax.
1369	2.  Except as provided in subparagraph 3., for the lease or
1370	rental of a motor vehicle for a period of not less than 12
1371	months, sales tax is due on the lease or rental payments if the
1372	vehicle is registered in this state; provided, however, that no
1373	tax shall be due if the taxpayer documents use of the motor
1374	vehicle outside this state and tax is being paid on the lease or
1375	rental payments in another state.
1376	3.  The tax imposed by this chapter does not apply to the
1377	lease or rental of a commercial motor vehicle as defined in s.
1378	316.003(66)(a) to one lessee or rentee for a period of not less
1379	than 12 months when tax was paid on the purchase price of such
1380	vehicle by the lessor. To the extent tax was paid with respect
1381	to the purchase of such vehicle in another state, territory of
1382	the United States, or the District of Columbia, the Florida tax
1383	payable shall be reduced in accordance with the provisions of s.
1384	212.06(7). This subparagraph shall only be available when the
1385	lease or rental of such property is an established business or
1386	part of an established business or the same is incidental or
1387	germane to such business.
1388	(d)  At the rate of 6 7 percent of the lease or rental
1389	price paid by a lessee or rentee, or contracted or agreed to be
1390	paid by a lessee or rentee, to the owner of the tangible
1391	personal property.
1392	(e)1.  At the rate of 6 7 percent on charges for:
1393	a.  Prepaid calling arrangements. The tax on charges for
1394	prepaid calling arrangements shall be collected at the time of
1395	sale and remitted by the selling dealer.
1396	(I)  "Prepaid calling arrangement" means the separately
1397	stated retail sale by advance payment of communications services
1398	that consist exclusively of telephone calls originated by using
1399	an access number, authorization code, or other means that may be
1400	manually, electronically, or otherwise entered and that are sold
1401	in predetermined units or dollars whose number declines with use
1402	in a known amount.
1403	(II)  If the sale or recharge of the prepaid calling
1404	arrangement does not take place at the dealer's place of
1405	business, it shall be deemed to take place at the customer's
1406	shipping address or, if no item is shipped, at the customer's
1407	address or the location associated with the customer's mobile
1408	telephone number.
1409	(III)  The sale or recharge of a prepaid calling
1410	arrangement shall be treated as a sale of tangible personal
1411	property for purposes of this chapter, whether or not a tangible
1412	item evidencing such arrangement is furnished to the purchaser,
1413	and such sale within this state subjects the selling dealer to
1414	the jurisdiction of this state for purposes of this subsection.
1415	b.  The installation of telecommunication and telegraphic
1416	equipment.
1417	c.  Electrical power or energy, except that the tax rate
1418	for charges for electrical power or energy is 7 8 percent.
1419	2.  The provisions of s. 212.17(3), regarding credit for
1420	tax paid on charges subsequently found to be worthless, shall be
1421	equally applicable to any tax paid under the provisions of this
1422	section on charges for prepaid calling arrangements,
1423	telecommunication or telegraph services, or electric power
1424	subsequently found to be uncollectible. The word "charges" in
1425	this paragraph does not include any excise or similar tax levied
1426	by the Federal Government, any political subdivision of the
1427	state, or any municipality upon the purchase, sale, or recharge
1428	of prepaid calling arrangements or upon the purchase or sale of
1429	telecommunication, television system program, or telegraph
1430	service or electric power, which tax is collected by the seller
1431	from the purchaser.
1432	(f)  At the rate of 6 7 percent on the sale, rental, use,
1433	consumption, or storage for use in this state of machines and
1434	equipment, and parts and accessories therefor, used in
1435	manufacturing, processing, compounding, producing, mining, or
1436	quarrying personal property for sale or to be used in furnishing
1437	communications, transportation, or public utility services.
1438	(g)1.  At the rate of 6 7 percent on the retail price of
1439	newspapers and magazines sold or used in Florida.
1440	2.  Notwithstanding other provisions of this chapter,
1441	inserts of printed materials which are distributed with a
1442	newspaper or magazine are a component part of the newspaper or
1443	magazine, and neither the sale nor use of such inserts is
1444	subject to tax when:
1445	a.  Printed by a newspaper or magazine publisher or
1446	commercial printer and distributed as a component part of a
1447	newspaper or magazine, which means that the items after being
1448	printed are delivered directly to a newspaper or magazine
1449	publisher by the printer for inclusion in editions of the
1450	distributed newspaper or magazine;
1451	b.  Such publications are labeled as part of the designated
1452	newspaper or magazine publication into which they are to be
1453	inserted; and
1454	c.  The purchaser of the insert presents a resale
1455	certificate to the vendor stating that the inserts are to be
1456	distributed as a component part of a newspaper or magazine.
1457	(h)1.  A tax is imposed at the rate of 4 5 percent on the
1458	charges for the use of coin-operated amusement machines. The tax
1459	shall be calculated by dividing the gross receipts from such
1460	charges for the applicable reporting period by a divisor,
1461	determined as provided in this subparagraph, to compute gross
1462	taxable sales, and then subtracting gross taxable sales from
1463	gross receipts to arrive at the amount of tax due. For counties
1464	that do not impose a discretionary sales surtax, the divisor is
1465	equal to 1.04 1.05; for counties that impose a 0.5 percent
1466	discretionary sales surtax, the divisor is equal to 1.045 1.055;
1467	for counties that impose a 1 percent discretionary sales surtax,
1468	the divisor is equal to 1.050 1.060; and for counties that
1469	impose a 2 percent sales surtax, the divisor is equal to 1.060
1470	1.070. If a county imposes a discretionary sales surtax that is
1471	not listed in this subparagraph, the department shall make the
1472	applicable divisor available in an electronic format or
1473	otherwise. Additional divisors shall bear the same mathematical
1474	relationship to the next higher and next lower divisors as the
1475	new surtax rate bears to the next higher and next lower surtax
1476	rates for which divisors have been established. When a machine
1477	is activated by a slug, token, coupon, or any similar device
1478	which has been purchased, the tax is on the price paid by the
1479	user of the device for such device.
1480	2.  As used in this paragraph, the term "operator" means
1481	any person who possesses a coin-operated amusement machine for
1482	the purpose of generating sales through that machine and who is
1483	responsible for removing the receipts from the machine.
1484	a.  If the owner of the machine is also the operator of it,
1485	he or she shall be liable for payment of the tax without any
1486	deduction for rent or a license fee paid to a location owner for
1487	the use of any real property on which the machine is located.
1488	b.  If the owner or lessee of the machine is also its
1489	operator, he or she shall be liable for payment of the tax on
1490	the purchase or lease of the machine, as well as the tax on
1491	sales generated through the machine.
1492	c.  If the proprietor of the business where the machine is
1493	located does not own the machine, he or she shall be deemed to
1494	be the lessee and operator of the machine and is responsible for
1495	the payment of the tax on sales, unless such responsibility is
1496	otherwise provided for in a written agreement between him or her
1497	and the machine owner.
1498	3.a.  An operator of a coin-operated amusement machine may
1499	not operate or cause to be operated in this state any such
1500	machine until the operator has registered with the department
1501	and has conspicuously displayed an identifying certificate
1502	issued by the department. The identifying certificate shall be
1503	issued by the department upon application from the operator. The
1504	identifying certificate shall include a unique number, and the
1505	certificate shall be permanently marked with the operator's
1506	name, the operator's sales tax number, and the maximum number of
1507	machines to be operated under the certificate. An identifying
1508	certificate shall not be transferred from one operator to
1509	another. The identifying certificate must be conspicuously
1510	displayed on the premises where the coin-operated amusement
1511	machines are being operated.
1512	b.  The operator of the machine must obtain an identifying
1513	certificate before the machine is first operated in the state
1514	and by July 1 of each year thereafter. The annual fee for each
1515	certificate shall be based on the number of machines identified
1516	on the application times $30 and is due and payable upon
1517	application for the identifying device. The application shall
1518	contain the operator's name, sales tax number, business address
1519	where the machines are being operated, and the number of
1520	machines in operation at that place of business by the operator.
1521	No operator may operate more machines than are listed on the
1522	certificate. A new certificate is required if more machines are
1523	being operated at that location than are listed on the
1524	certificate. The fee for the new certificate shall be based on
1525	the number of additional machines identified on the application
1526	form times $30.
1527	c.  A penalty of $250 per machine is imposed on the
1528	operator for failing to properly obtain and display the required
1529	identifying certificate. A penalty of $250 is imposed on the
1530	lessee of any machine placed in a place of business without a
1531	proper current identifying certificate. Such penalties shall
1532	apply in addition to all other applicable taxes, interest, and
1533	penalties.
1534	d.  Operators of coin-operated amusement machines must
1535	obtain a separate sales and use tax certificate of registration
1536	for each county in which such machines are located. One sales
1537	and use tax certificate of registration is sufficient for all of
1538	the operator's machines within a single county.
1539	4.  The provisions of this paragraph do not apply to coin-
1540	operated amusement machines owned and operated by churches or
1541	synagogues.
1542	5.  In addition to any other penalties imposed by this
1543	chapter, a person who knowingly and willfully violates any
1544	provision of this paragraph commits a misdemeanor of the second
1545	degree, punishable as provided in s. 775.082 or s. 775.083.
1546	6.  The department may adopt rules necessary to administer
1547	the provisions of this paragraph.
1548	(i)1.  At the rate of 6 7 percent on charges for all:
1549	a.  Detective, burglar protection, and other protection
1550	services (SIC Industry Numbers 7381 and 7382). Any law
1551	enforcement officer, as defined in s. 943.10, who is performing
1552	approved duties as determined by his or her local law
1553	enforcement agency in his or her capacity as a law enforcement
1554	officer, and who is subject to the direct and immediate command
1555	of his or her law enforcement agency, and in the law enforcement
1556	officer's uniform as authorized by his or her law enforcement
1557	agency, is performing law enforcement and public safety services
1558	and is not performing detective, burglar protection, or other
1559	protective services, if the law enforcement officer is
1560	performing his or her approved duties in a geographical area in
1561	which the law enforcement officer has arrest jurisdiction. Such
1562	law enforcement and public safety services are not subject to
1563	tax irrespective of whether the duty is characterized as "extra
1564	duty," "off-duty," or "secondary employment," and irrespective
1565	of whether the officer is paid directly or through the officer's
1566	agency by an outside source. The term "law enforcement officer"
1567	includes full-time or part-time law enforcement officers, and
1568	any auxiliary law enforcement officer, when such auxiliary law
1569	enforcement officer is working under the direct supervision of a
1570	full-time or part-time law enforcement officer.
1571	b.  Nonresidential cleaning and nonresidential pest control
1572	services (SIC Industry Group Number 734).
1573	2.  As used in this paragraph, "SIC" means those
1574	classifications contained in the Standard Industrial
1575	Classification Manual, 1987, as published by the Office of
1576	Management and Budget, Executive Office of the President.
1577	3.  Charges for detective, burglar protection, and other
1578	protection security services performed in this state but used
1579	outside this state are exempt from taxation. Charges for
1580	detective, burglar protection, and other protection security
1581	services performed outside this state and used in this state are
1582	subject to tax.
1583	4.  If a transaction involves both the sale or use of a
1584	service taxable under this paragraph and the sale or use of a
1585	service or any other item not taxable under this chapter, the
1586	consideration paid must be separately identified and stated with
1587	respect to the taxable and exempt portions of the transaction or
1588	the entire transaction shall be presumed taxable. The burden
1589	shall be on the seller of the service or the purchaser of the
1590	service, whichever applicable, to overcome this presumption by
1591	providing documentary evidence as to which portion of the
1592	transaction is exempt from tax. The department is authorized to
1593	adjust the amount of consideration identified as the taxable and
1594	exempt portions of the transaction; however, a determination
1595	that the taxable and exempt portions are inaccurately stated and
1596	that the adjustment is applicable must be supported by
1597	substantial competent evidence.
1598	5.  Each seller of services subject to sales tax pursuant
1599	to this paragraph shall maintain a monthly log showing each
1600	transaction for which sales tax was not collected because the
1601	services meet the requirements of subparagraph 3. for out-of-
1602	state use. The log must identify the purchaser's name, location
1603	and mailing address, and federal employer identification number,
1604	if a business, or the social security number, if an individual,
1605	the service sold, the price of the service, the date of sale,
1606	the reason for the exemption, and the sales invoice number. The
1607	monthly log shall be maintained pursuant to the same
1608	requirements and subject to the same penalties imposed for the
1609	keeping of similar records pursuant to this chapter.
1610	(j)1.  Notwithstanding any other provision of this chapter,
1611	there is hereby levied a tax on the sale, use, consumption, or
1612	storage for use in this state of any coin or currency, whether
1613	in circulation or not, when such coin or currency:
1614	a.  Is not legal tender;
1615	b.  If legal tender, is sold, exchanged, or traded at a
1616	rate in excess of its face value; or
1617	c.  Is sold, exchanged, or traded at a rate based on its
1618	precious metal content.
1619	2.  Such tax shall be at a rate of 6 7 percent of the price
1620	at which the coin or currency is sold, exchanged, or traded,
1621	except that, with respect to a coin or currency which is legal
1622	tender of the United States and which is sold, exchanged, or
1623	traded, such tax shall not be levied.
1624	3.  There are exempt from this tax exchanges of coins or
1625	currency which are in general circulation in, and legal tender
1626	of, one nation for coins or currency which are in general
1627	circulation in, and legal tender of, another nation when
1628	exchanged solely for use as legal tender and at an exchange rate
1629	based on the relative value of each as a medium of exchange.
1630	4.  With respect to any transaction that involves the sale
1631	of coins or currency taxable under this paragraph in which the
1632	taxable amount represented by the sale of such coins or currency
1633	exceeds $500, the entire amount represented by the sale of such
1634	coins or currency is exempt from the tax imposed under this
1635	paragraph. The dealer must maintain proper documentation, as
1636	prescribed by rule of the department, to identify that portion
1637	of a transaction which involves the sale of coins or currency
1638	and is exempt under this subparagraph.
1639	(k)  At the rate of 6 7 percent of the sales price of each
1640	gallon of diesel fuel not taxed under chapter 206 purchased for
1641	use in a vessel.
1642	(l)  Florists located in this state are liable for sales
1643	tax on sales to retail customers regardless of where or by whom
1644	the items sold are to be delivered. Florists located in this
1645	state are not liable for sales tax on payments received from
1646	other florists for items delivered to customers in this state.
1647	(m)  Operators of game concessions or other concessionaires
1648	who customarily award tangible personal property as prizes may,
1649	in lieu of paying tax on the cost price of such property, pay
1650	tax on 25 percent of the gross receipts from such concession
1651	activity.
1652	Section 15.  Effective July 1, 2012, subsection (2) of
1653	section 212.0501, Florida Statutes, as amended by this act, is
1654	amended to read:
1655	212.0501  Tax on diesel fuel for business purposes;
1656	purchase, storage, and use.--
1657	(2)  Each person who purchases diesel fuel for consumption,
1658	use, or storage by a trade or business shall register as a
1659	dealer and remit a use tax, at the rate of 6 7 percent, on the
1660	total cost price of diesel fuel consumed.
1661	Section 16.  Effective July 1, 2012, subsection (2) of
1662	section 212.0506, Florida Statutes, as amended by this act, is
1663	amended to read:
1664	212.0506  Taxation of service warranties.--
1665	(2)  For exercising such privilege, a tax is levied on each
1666	taxable transaction or incident, which tax is due and payable at
1667	the rate of 6 7 percent on the total consideration received or
1668	to be received by any person for issuing and delivering any
1669	service warranty.
1670	Section 17.  Effective July 1, 2012, paragraph (a) of
1671	subsection (1) of section 212.06, Florida Statutes, as amended
1672	by this act, is amended to read:
1673	212.06  Sales, storage, use tax; collectible from dealers;
1674	"dealer" defined; dealers to collect from purchasers;
1675	legislative intent as to scope of tax.--
1676	(1)(a)  The aforesaid tax at the rate of 6 7 percent of the
1677	retail sales price as of the moment of sale, 6 7 percent of the
1678	cost price as of the moment of purchase, or 6 7 percent of the
1679	cost price as of the moment of commingling with the general mass
1680	of property in this state, as the case may be, shall be
1681	collectible from all dealers as herein defined on the sale at
1682	retail, the use, the consumption, the distribution, and the
1683	storage for use or consumption in this state of tangible
1684	personal property or services taxable under this chapter. The
1685	full amount of the tax on a credit sale, installment sale, or
1686	sale made on any kind of deferred payment plan shall be due at
1687	the moment of the transaction in the same manner as on a cash
1688	sale.
1689	Section 18.  Effective July 1, 2012, paragraph (c) of
1690	subsection (11) of section 212.08, Florida Statutes, as amended
1691	by this act, is amended to read:
1692	212.08  Sales, rental, use, consumption, distribution, and
1693	storage tax; specified exemptions.--The sale at retail, the
1694	rental, the use, the consumption, the distribution, and the
1695	storage to be used or consumed in this state of the following
1696	are hereby specifically exempt from the tax imposed by this
1697	chapter.
1698	(11)  PARTIAL EXEMPTION; FLYABLE AIRCRAFT.--
1699	(c)  The maximum tax collectible under this subsection may
1700	not exceed 6 7 percent of the sales price of such aircraft. No
1701	Florida tax may be imposed on the sale of such aircraft if the
1702	state in which the aircraft will be domiciled does not allow
1703	Florida sales or use tax to be credited against its sales or use
1704	tax. Furthermore, no tax may be imposed on the sale of such
1705	aircraft if the state in which the aircraft will be domiciled
1706	has enacted a sales and use tax exemption for flyable aircraft
1707	or if the aircraft will be domiciled outside the United States.
1708	Section 19.  Effective July 1, 2012, subsections (9), (10),
1709	and (11) of section 212.12, Florida Statutes, as amended by this
1710	act, are amended to read:
1711	212.12  Dealer's credit for collecting tax; penalties for
1712	noncompliance; powers of Department of Revenue in dealing with
1713	delinquents; brackets applicable to taxable transactions;
1714	records required.--
1715	(9)  Taxes imposed by this chapter upon the privilege of
1716	the use, consumption, storage for consumption, or sale of
1717	tangible personal property, admissions, license fees, rentals,
1718	communication services, and upon the sale or use of services as
1719	herein taxed shall be collected upon the basis of an addition of
1720	the tax imposed by this chapter to the total price of such
1721	admissions, license fees, rentals, communication or other
1722	services, or sale price of such article or articles that are
1723	purchased, sold, or leased at any one time by or to a customer
1724	or buyer; the dealer, or person charged herein, is required to
1725	pay a privilege tax in the amount of the tax imposed by this
1726	chapter on the total of his or her gross sales of tangible
1727	personal property, admissions, license fees, rentals, and
1728	communication services or to collect a tax upon the sale or use
1729	of services, and such person or dealer shall add the tax imposed
1730	by this chapter to the price, license fee, rental, or
1731	admissions, and communication or other services and collect the
1732	total sum from the purchaser, admittee, licensee, lessee, or
1733	consumer. The department shall make available in an electronic
1734	format or otherwise the tax amounts and the following brackets
1735	applicable to all transactions taxable at the rate of 6 7
1736	percent:
1737	(a)  On single sales of less than 10 cents, no tax shall be
1738	added.
1739	(b)  On single sales in amounts from 10 cents to 16 14
1740	cents, both inclusive, 1 cent shall be added for taxes.
1741	(c)  On sales in amounts from 17 15 cents to 33 28 cents,
1742	both inclusive, 2 cents shall be added for taxes.
1743	(d)  On sales in amounts from 34 29 cents to 50 42 cents,
1744	both inclusive, 3 cents shall be added for taxes.
1745	(e)  On sales in amounts from 51 43 cents to 66 57 cents,
1746	both inclusive, 4 cents shall be added for taxes.
1747	(f)  On sales in amounts from 67 58 cents to 83 71 cents,
1748	both inclusive, 5 cents shall be added for taxes.
1749	(g)  On sales in amounts from 84 72 cents to $1 85, both
1750	inclusive, 6 cents shall be added for taxes.
1751	(h)  On sales in amounts from 86 cents to $1, both
1752	inclusive, 7 cents shall be added for taxes.
1753	(h)(i)  On sales in amounts of more than $1, 6 7 percent
1754	shall be charged upon each dollar of price, plus the appropriate
1755	bracket charge upon any fractional part of a dollar.
1756	(10)  In counties which have adopted a discretionary sales
1757	surtax at the rate of 1 percent, the department shall make
1758	available in an electronic format or otherwise the tax amounts
1759	and the following brackets applicable to all taxable
1760	transactions that would otherwise have been transactions taxable
1761	at the rate of 6 7 percent:
1762	(a)  On single sales of less than 10 cents, no tax shall be
1763	added.
1764	(b)  On single sales in amounts from 10 cents to 14 12
1765	cents, both inclusive, 1 cent shall be added for taxes.
1766	(c)  On sales in amounts from 15 13 cents to 28 25 cents,
1767	both inclusive, 2 cents shall be added for taxes.
1768	(d)  On sales in amounts from 29 26 cents to 42 38 cents,
1769	both inclusive, 3 cents shall be added for taxes.
1770	(e)  On sales in amounts from 43 39 cents to 57 51 cents,
1771	both inclusive, 4 cents shall be added for taxes.
1772	(f)  On sales in amounts from 58 52 cents to 71 64 cents,
1773	both inclusive, 5 cents shall be added for taxes.
1774	(g)  On sales in amounts from 72 65 cents to 85 77 cents,
1775	both inclusive, 6 cents shall be added for taxes.
1776	(h)  On sales in amounts from 86 78 cents to $1 89 cents,
1777	both inclusive, 7 cents shall be added for taxes.
1778	(i)  On sales in amounts from 90 cents to $1, both
1779	inclusive, 8 cents shall be added for taxes.
1780	(i)(j)  On sales in amounts from $1 up to, and including,
1781	the first $5,000 in price, 7 8 percent shall be charged upon
1782	each dollar of price, plus the appropriate bracket charge upon
1783	any fractional part of a dollar.
1784	(j)(k)  On sales in amounts of more than $5,000 in price, 7
1785	8 percent shall be added upon the first $5,000 in price, and 6 7
1786	percent shall be added upon each dollar of price in excess of
1787	the first $5,000 in price, plus the bracket charges upon any
1788	fractional part of a dollar as provided for in subsection (9).
1789	(11)  The department shall make available in an electronic
1790	format or otherwise the tax amounts and brackets applicable to
1791	all taxable transactions that occur in counties that have a
1792	surtax at a rate other than 1 percent which transactions would
1793	otherwise have been transactions taxable at the rate of 6 7
1794	percent. Likewise, the department shall make available in an
1795	electronic format or otherwise the tax amounts and brackets
1796	applicable to transactions taxable at 7 8 percent pursuant to s.
1797	212.05(1)(e) and on transactions which would otherwise have been
1798	so taxable in counties which have adopted a discretionary sales
1799	surtax.
1800	Section 20.  Effective July 1, 2012, subsection (6) of
1801	section 212.20, Florida Statutes, as amended by this act, is
1802	amended to read:
1803	212.20  Funds collected, disposition; additional powers of
1804	department; operational expense; refund of taxes adjudicated
1805	unconstitutionally collected.--
1806	(6)  Distribution of all proceeds under this chapter and s.
1807	202.18(1)(b) and (2)(b) shall be as follows:
1808	(a)  Proceeds from the convention development taxes
1809	authorized under s. 212.0305 shall be reallocated to the
1810	Convention Development Tax Clearing Trust Fund.
1811	(b)  Proceeds from discretionary sales surtaxes imposed
1812	pursuant to ss. 212.054 and 212.055 shall be reallocated to the
1813	Discretionary Sales Surtax Clearing Trust Fund.
1814	(c)  Proceeds from the fees imposed under ss.
1815	212.05(1)(h)3. and 212.18(3) shall remain with the General
1816	Revenue Fund.
1817	(d)  One-seventh of the proceeds of all other taxes and
1818	fees imposed pursuant to this chapter shall remain in the
1819	General Revenue Fund and used exclusively to fund public
1820	education in this state.  It is the intent of the Legislature
1821	that these funds be used for the purpose of avoiding and
1822	reversing decreases in public education funding statewide.
1823	Priority consideration for funding shall be given to any program
1824	that was reduced or eliminated in fiscal year 2008-2009. This
1825	paragraph expires July 1, 2012.
1826	(d)(e)  The proceeds of all other taxes and fees imposed
1827	pursuant to this chapter or remitted pursuant to s. 202.18(1)(b)
1828	and (2)(b) shall be distributed as follows:
1829	1.  In any fiscal year, the greater of $500 million, minus
1830	an amount equal to 4.6 percent of the proceeds of the taxes
1831	collected pursuant to chapter 201, or 5 percent of all other
1832	taxes and fees imposed pursuant to this chapter or remitted
1833	pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in
1834	monthly installments into the General Revenue Fund.
1835	2.  Two-tenths of one percent shall be transferred to the
1836	Ecosystem Management and Restoration Trust Fund to be used for
1837	water quality improvement and water restoration projects.
1838	3.  After the distribution under subparagraphs 1. and 2.,
1839	8.814 percent of the amount remitted by a sales tax dealer
1840	located within a participating county pursuant to s. 218.61
1841	shall be transferred into the Local Government Half-cent Sales
1842	Tax Clearing Trust Fund. Beginning July 1, 2003, the amount to
1843	be transferred pursuant to this subparagraph to the Local
1844	Government Half-cent Sales Tax Clearing Trust Fund shall be
1845	reduced by 0.1 percent, and the department shall distribute this
1846	amount to the Public Employees Relations Commission Trust Fund
1847	less $5,000 each month, which shall be added to the amount
1848	calculated in subparagraph 4. and distributed accordingly.
1849	4.  After the distribution under subparagraphs 1., 2., and
1850	3., 0.095 percent shall be transferred to the Local Government
1851	Half-cent Sales Tax Clearing Trust Fund and distributed pursuant
1852	to s. 218.65.
1853	5.  After the distributions under subparagraphs 1., 2., 3.,
1854	and 4., 2.0440 percent of the available proceeds pursuant to
1855	this paragraph shall be transferred monthly to the Revenue
1856	Sharing Trust Fund for Counties pursuant to s. 218.215.
1857	6.  After the distributions under subparagraphs 1., 2., 3.,
1858	and 4., 1.3409 percent of the available proceeds pursuant to
1859	this paragraph shall be transferred monthly to the Revenue
1860	Sharing Trust Fund for Municipalities pursuant to s. 218.215. If
1861	the total revenue to be distributed pursuant to this
1862	subparagraph is at least as great as the amount due from the
1863	Revenue Sharing Trust Fund for Municipalities and the former
1864	Municipal Financial Assistance Trust Fund in state fiscal year
1865	1999-2000, no municipality shall receive less than the amount
1866	due from the Revenue Sharing Trust Fund for Municipalities and
1867	the former Municipal Financial Assistance Trust Fund in state
1868	fiscal year 1999-2000. If the total proceeds to be distributed
1869	are less than the amount received in combination from the
1870	Revenue Sharing Trust Fund for Municipalities and the former
1871	Municipal Financial Assistance Trust Fund in state fiscal year
1872	1999-2000, each municipality shall receive an amount
1873	proportionate to the amount it was due in state fiscal year
1874	1999-2000.
1875	7.  Of the remaining proceeds:
1876	a.  In each fiscal year, the sum of $29,915,500 shall be
1877	divided into as many equal parts as there are counties in the
1878	state, and one part shall be distributed to each county. The
1879	distribution among the several counties shall begin each fiscal
1880	year on or before January 5th and shall continue monthly for a
1881	total of 4 months. If a local or special law required that any
1882	moneys accruing to a county in fiscal year 1999-2000 under the
1883	then-existing provisions of s. 550.135 be paid directly to the
1884	district school board, special district, or a municipal
1885	government, such payment shall continue until such time that the
1886	local or special law is amended or repealed. The state covenants
1887	with holders of bonds or other instruments of indebtedness
1888	issued by local governments, special districts, or district
1889	school boards prior to July 1, 2000, that it is not the intent
1890	of this subparagraph to adversely affect the rights of those
1891	holders or relieve local governments, special districts, or
1892	district school boards of the duty to meet their obligations as
1893	a result of previous pledges or assignments or trusts entered
1894	into which obligated funds received from the distribution to
1895	county governments under then-existing s. 550.135. This
1896	distribution specifically is in lieu of funds distributed under
1897	s. 550.135 prior to July 1, 2000.
1898	b.  The department shall distribute $166,667 monthly
1899	pursuant to s. 288.1162 to each applicant that has been
1900	certified as a "facility for a new professional sports
1901	franchise" or a "facility for a retained professional sports
1902	franchise" pursuant to s. 288.1162. Up to $41,667 shall be
1903	distributed monthly by the department to each applicant that has
1904	been certified as a "facility for a retained spring training
1905	franchise" pursuant to s. 288.1162; however, not more than
1906	$416,670 may be distributed monthly in the aggregate to all
1907	certified facilities for a retained spring training franchise.
1908	Distributions shall begin 60 days following such certification
1909	and shall continue for not more than 30 years. Nothing contained
1910	in this paragraph shall be construed to allow an applicant
1911	certified pursuant to s. 288.1162 to receive more in
1912	distributions than actually expended by the applicant for the
1913	public purposes provided for in s. 288.1162(6).
1914	c.  Beginning 30 days after notice by the Office of
1915	Tourism, Trade, and Economic Development to the Department of
1916	Revenue that an applicant has been certified as the professional
1917	golf hall of fame pursuant to s. 288.1168 and is open to the
1918	public, $166,667 shall be distributed monthly, for up to 300
1919	months, to the applicant.
1920	d.  Beginning 30 days after notice by the Office of
1921	Tourism, Trade, and Economic Development to the Department of
1922	Revenue that the applicant has been certified as the
1923	International Game Fish Association World Center facility
1924	pursuant to s. 288.1169, and the facility is open to the public,
1925	$83,333 shall be distributed monthly, for up to 168 months, to
1926	the applicant. This distribution is subject to reduction
1927	pursuant to s. 288.1169. A lump sum payment of $999,996 shall be
1928	made, after certification and before July 1, 2000.
1929	8.  All other proceeds shall remain with the General
1930	Revenue Fund.
1931	Section 21.  Paragraph (a) of subsection (5) of section
1932	11.45, Florida Statutes, is amended to read:
1933	11.45  Definitions; duties; authorities; reports; rules.--
1934	(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
1935	(a)  The Legislative Auditing Committee shall direct the
1936	Auditor General to make an audit of any municipality whenever
1937	petitioned to do so by at least 20 percent of the registered
1938	electors in the last general election of that municipality
1939	pursuant to this subsection. The supervisor of elections of the
1940	county in which the municipality is located shall certify
1941	whether or not the petition contains the signatures of at least
1942	20 percent of the registered electors of the municipality. After
1943	the completion of the audit, the Auditor General shall determine
1944	whether the municipality has the fiscal resources necessary to
1945	pay the cost of the audit. The municipality shall pay the cost
1946	of the audit within 90 days after the Auditor General's
1947	determination that the municipality has the available resources.
1948	If the municipality fails to pay the cost of the audit, the
1949	Department of Revenue shall, upon certification of the Auditor
1950	General, withhold from that portion of the distribution pursuant
1951	to s. 212.20(6)(e)(d)6. which is distributable to such
1952	municipality, a sum sufficient to pay the cost of the audit and
1953	shall deposit that sum into the General Revenue Fund of the
1954	state.
1955	Section 22.  Paragraph (b) of subsection (2) of section
1956	202.18, Florida Statutes, is amended to read:
1957	202.18  Allocation and disposition of tax proceeds.--The
1958	proceeds of the communications services taxes remitted under
1959	this chapter shall be treated as follows:
1960	(2)  The proceeds of the taxes remitted under s.
1961	202.12(1)(b) shall be divided as follows:
1962	(b)  Sixty-three percent of the remainder shall be
1963	allocated to the state and distributed pursuant to s. 212.20(6),
1964	except that the proceeds allocated pursuant to s.
1965	212.20(6)(e)(d)3. shall be prorated to the participating
1966	counties in the same proportion as that month's collection of
1967	the taxes and fees imposed pursuant to chapter 212 and paragraph
1968	(1)(b).
1969	Section 23.  Subsection (3) of section 218.245, Florida
1970	Statutes, is amended to read:
1971	218.245  Revenue sharing; apportionment.--
1972	(3)  Revenues attributed to the increase in distribution to
1973	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
1974	212.20(6)(e)(d)6. from 1.0715 percent to 1.3409 percent provided
1975	in chapter 2003-402, Laws of Florida, shall be distributed to
1976	each eligible municipality and any unit of local government
1977	which is consolidated as provided by s. 9, Art. VIII of the
1978	State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
1979	1968 revised constitution, as follows: each eligible local
1980	government's allocation shall be based on the amount it received
1981	from the half-cent sales tax under s. 218.61 in the prior state
1982	fiscal year divided by the total receipts under s. 218.61 in the
1983	prior state fiscal year for all eligible local governments;
1984	provided, however, for the purpose of calculating this
1985	distribution, the amount received from the half-cent sales tax
1986	under s. 218.61 in the prior state fiscal year by a unit of
1987	local government which is consolidated as provided by s. 9, Art.
1988	VIII of the State Constitution of 1885, as amended, and as
1989	preserved by s. 6(e), Art. VIII, of the Constitution as revised
1990	in 1968, shall be reduced by 50 percent for such local
1991	government and for the total receipts. For eligible
1992	municipalities that began participating in the allocation of
1993	half-cent sales tax under s. 218.61 in the previous state fiscal
1994	year, their annual receipts shall be calculated by dividing
1995	their actual receipts by the number of months they participated,
1996	and the result multiplied by 12.
1997	Section 24.  Subsections (5), (6), and (7) of section
1998	218.65, Florida Statutes, are amended to read:
1999	218.65  Emergency distribution.--
2000	(5)  At the beginning of each fiscal year, the Department
2001	of Revenue shall calculate a base allocation for each eligible
2002	county equal to the difference between the current per capita
2003	limitation times the county's population, minus prior year
2004	ordinary distributions to the county pursuant to ss.
2005	212.20(6)(e)(d)3., 218.61, and 218.62. If moneys deposited into
2006	the Local Government Half-cent Sales Tax Clearing Trust Fund
2007	pursuant to s. 212.20(6)(e)(d)4., excluding moneys appropriated
2008	for supplemental distributions pursuant to subsection (8), for
2009	the current year are less than or equal to the sum of the base
2010	allocations, each eligible county shall receive a share of the
2011	appropriated amount proportional to its base allocation. If the
2012	deposited amount exceeds the sum of the base allocations, each
2013	county shall receive its base allocation, and the excess
2014	appropriated amount, less any amounts distributed under
2015	subsection (6), shall be distributed equally on a per capita
2016	basis among the eligible counties.
2017	(6)  If moneys deposited in the Local Government Half-cent
2018	Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(e)(d)4.
2019	exceed the amount necessary to provide the base allocation to
2020	each eligible county, the moneys in the trust fund may be used
2021	to provide a transitional distribution, as specified in this
2022	subsection, to certain counties whose population has increased.
2023	The transitional distribution shall be made available to each
2024	county that qualified for a distribution under subsection (2) in
2025	the prior year but does not, because of the requirements of
2026	paragraph (2)(a), qualify for a distribution in the current
2027	year. Beginning on July 1 of the year following the year in
2028	which the county no longer qualifies for a distribution under
2029	subsection (2), the county shall receive two-thirds of the
2030	amount received in the prior year, and beginning July 1 of the
2031	second year following the year in which the county no longer
2032	qualifies for a distribution under subsection (2), the county
2033	shall receive one-third of the amount it received in the last
2034	year it qualified for the distribution under subsection (2). If
2035	insufficient moneys are available in the Local Government Half-
2036	cent Sales Tax Clearing Trust Fund to fully provide such a
2037	transitional distribution to each county that meets the
2038	eligibility criteria in this section, each eligible county shall
2039	receive a share of the available moneys proportional to the
2040	amount it would have received had moneys been sufficient to
2041	fully provide such a transitional distribution to each eligible
2042	county.
2043	(7)  There is hereby annually appropriated from the Local
2044	Government Half-cent Sales Tax Clearing Trust Fund the
2045	distribution provided in s. 212.20(6)(e)(d)4. to be used for
2046	emergency and supplemental distributions pursuant to this
2047	section.
2048	Section 25.  Subsection (6) of section 288.1169, Florida
2049	Statutes, is amended to read:
2050	288.1169  International Game Fish Association World Center
2051	facility.--
2052	(6)  The Department of Commerce must recertify every 10
2053	years that the facility is open, that the International Game
2054	Fish Association World Center continues to be the only
2055	international administrative headquarters, fishing museum, and
2056	Hall of Fame in the United States recognized by the
2057	International Game Fish Association, and that the project is
2058	meeting the minimum projections for attendance or sales tax
2059	revenues as required at the time of original certification. If
2060	the facility is not recertified during this 10-year review as
2061	meeting the minimum projections, then funding will be abated
2062	until certification criteria are met. If the project fails to
2063	generate $1 million of annual revenues pursuant to paragraph
2064	(2)(e), the distribution of revenues pursuant to s.
2065	212.20(6)(e)(d)7.d. shall be reduced to an amount equal to
2066	$83,333 multiplied by a fraction, the numerator of which is the
2067	actual revenues generated and the denominator of which is $1
2068	million. Such reduction shall remain in effect until revenues
2069	generated by the project in a 12-month period equal or exceed $1
2070	million.
2071	Section 26.  Effective July 1, 2012, paragraph (a) of
2072	subsection (5) of section 11.45, Florida Statutes, as amended by
2073	this act, is amended to read:
2074	11.45  Definitions; duties; authorities; reports; rules.--
2075	(5)  PETITION FOR AN AUDIT BY THE AUDITOR GENERAL.--
2076	(a)  The Legislative Auditing Committee shall direct the
2077	Auditor General to make an audit of any municipality whenever
2078	petitioned to do so by at least 20 percent of the registered
2079	electors in the last general election of that municipality
2080	pursuant to this subsection. The supervisor of elections of the
2081	county in which the municipality is located shall certify
2082	whether or not the petition contains the signatures of at least
2083	20 percent of the registered electors of the municipality. After
2084	the completion of the audit, the Auditor General shall determine
2085	whether the municipality has the fiscal resources necessary to
2086	pay the cost of the audit. The municipality shall pay the cost
2087	of the audit within 90 days after the Auditor General's
2088	determination that the municipality has the available resources.
2089	If the municipality fails to pay the cost of the audit, the
2090	Department of Revenue shall, upon certification of the Auditor
2091	General, withhold from that portion of the distribution pursuant
2092	to s. 212.20(6)(d)(e)6. which is distributable to such
2093	municipality, a sum sufficient to pay the cost of the audit and
2094	shall deposit that sum into the General Revenue Fund of the
2095	state.
2096	Section 27.  Effective July 1, 2012, paragraph (b) of
2097	subsection (2) of section 202.18, Florida Statutes, as amended
2098	by this act, is amended to read:
2099	202.18  Allocation and disposition of tax proceeds.--The
2100	proceeds of the communications services taxes remitted under
2101	this chapter shall be treated as follows:
2102	(2)  The proceeds of the taxes remitted under s.
2103	202.12(1)(b) shall be divided as follows:
2104	(b)  Sixty-three percent of the remainder shall be
2105	allocated to the state and distributed pursuant to s. 212.20(6),
2106	except that the proceeds allocated pursuant to s.
2107	212.20(6)(d)(e)3. shall be prorated to the participating
2108	counties in the same proportion as that month's collection of
2109	the taxes and fees imposed pursuant to chapter 212 and paragraph
2110	(1)(b).
2111	Section 28.  Effective July 1, 2012, subsection (3) of
2112	section 218.245, Florida Statutes, as amended by this act, is
2113	amended to read:
2114	218.245  Revenue sharing; apportionment.--
2115	(3)  Revenues attributed to the increase in distribution to
2116	the Revenue Sharing Trust Fund for Municipalities pursuant to s.
2117	212.20(6)(d)(e)6. from 1.0715 percent to 1.3409 percent provided
2118	in chapter 2003-402, Laws of Florida, shall be distributed to
2119	each eligible municipality and any unit of local government
2120	which is consolidated as provided by s. 9, Art. VIII of the
2121	State Constitution of 1885, as preserved by s. 6(e), Art. VIII,
2122	1968 revised constitution, as follows: each eligible local
2123	government's allocation shall be based on the amount it received
2124	from the half-cent sales tax under s. 218.61 in the prior state
2125	fiscal year divided by the total receipts under s. 218.61 in the
2126	prior state fiscal year for all eligible local governments;
2127	provided, however, for the purpose of calculating this
2128	distribution, the amount received from the half-cent sales tax
2129	under s. 218.61 in the prior state fiscal year by a unit of
2130	local government which is consolidated as provided by s. 9, Art.
2131	VIII of the State Constitution of 1885, as amended, and as
2132	preserved by s. 6(e), Art. VIII, of the Constitution as revised
2133	in 1968, shall be reduced by 50 percent for such local
2134	government and for the total receipts. For eligible
2135	municipalities that began participating in the allocation of
2136	half-cent sales tax under s. 218.61 in the previous state fiscal
2137	year, their annual receipts shall be calculated by dividing
2138	their actual receipts by the number of months they participated,
2139	and the result multiplied by 12.
2140	Section 29.  Effective July 1, 2012, subsections (5), (6),
2141	and (7) of section 218.65, Florida Statutes, as amended by this
2142	act, are amended to read:
2143	218.65  Emergency distribution.--
2144	(5)  At the beginning of each fiscal year, the Department
2145	of Revenue shall calculate a base allocation for each eligible
2146	county equal to the difference between the current per capita
2147	limitation times the county's population, minus prior year
2148	ordinary distributions to the county pursuant to ss.
2149	212.20(6)(d)(e)3., 218.61, and 218.62. If moneys deposited into
2150	the Local Government Half-cent Sales Tax Clearing Trust Fund
2151	pursuant to s. 212.20(6)(d)(e)4., excluding moneys appropriated
2152	for supplemental distributions pursuant to subsection (8), for
2153	the current year are less than or equal to the sum of the base
2154	allocations, each eligible county shall receive a share of the
2155	appropriated amount proportional to its base allocation. If the
2156	deposited amount exceeds the sum of the base allocations, each
2157	county shall receive its base allocation, and the excess
2158	appropriated amount, less any amounts distributed under
2159	subsection (6), shall be distributed equally on a per capita
2160	basis among the eligible counties.
2161	(6)  If moneys deposited in the Local Government Half-cent
2162	Sales Tax Clearing Trust Fund pursuant to s. 212.20(6)(d)(e)4.
2163	exceed the amount necessary to provide the base allocation to
2164	each eligible county, the moneys in the trust fund may be used
2165	to provide a transitional distribution, as specified in this
2166	subsection, to certain counties whose population has increased.
2167	The transitional distribution shall be made available to each
2168	county that qualified for a distribution under subsection (2) in
2169	the prior year but does not, because of the requirements of
2170	paragraph (2)(a), qualify for a distribution in the current
2171	year. Beginning on July 1 of the year following the year in
2172	which the county no longer qualifies for a distribution under
2173	subsection (2), the county shall receive two-thirds of the
2174	amount received in the prior year, and beginning July 1 of the
2175	second year following the year in which the county no longer
2176	qualifies for a distribution under subsection (2), the county
2177	shall receive one-third of the amount it received in the last
2178	year it qualified for the distribution under subsection (2). If
2179	insufficient moneys are available in the Local Government Half-
2180	cent Sales Tax Clearing Trust Fund to fully provide such a
2181	transitional distribution to each county that meets the
2182	eligibility criteria in this section, each eligible county shall
2183	receive a share of the available moneys proportional to the
2184	amount it would have received had moneys been sufficient to
2185	fully provide such a transitional distribution to each eligible
2186	county.
2187	(7)  There is hereby annually appropriated from the Local
2188	Government Half-cent Sales Tax Clearing Trust Fund the
2189	distribution provided in s. 212.20(6)(d)(e)4. to be used for
2190	emergency and supplemental distributions pursuant to this
2191	section.
2192	Section 30.  Effective July 1, 2012, subsection (6) of
2193	section 288.1169, Florida Statutes, as amended by this act, is
2194	amended to read:
2195	288.1169  International Game Fish Association World Center
2196	facility.--
2197	(6)  The Department of Commerce must recertify every 10
2198	years that the facility is open, that the International Game
2199	Fish Association World Center continues to be the only
2200	international administrative headquarters, fishing museum, and
2201	Hall of Fame in the United States recognized by the
2202	International Game Fish Association, and that the project is
2203	meeting the minimum projections for attendance or sales tax
2204	revenues as required at the time of original certification. If
2205	the facility is not recertified during this 10-year review as
2206	meeting the minimum projections, then funding will be abated
2207	until certification criteria are met. If the project fails to
2208	generate $1 million of annual revenues pursuant to paragraph
2209	(2)(e), the distribution of revenues pursuant to s.
2210	212.20(6)(d)(e)7.d. shall be reduced to an amount equal to
2211	$83,333 multiplied by a fraction, the numerator of which is the
2212	actual revenues generated and the denominator of which is $1
2213	million. Such reduction shall remain in effect until revenues
2214	generated by the project in a 12-month period equal or exceed $1
2215	million.
2216	Section 31.  Except as otherwise expressly provided in this
2217	act, this act shall take effect July 1, 2009.

CODING: Words stricken are deletions; words underlined are additions.