| 1 | A reviser's bill to be entitled |
| 2 | An act relating to the Florida Statutes; repealing ss. |
| 3 | 110.1099(1)(b), 112.061(16), 212.031(10), 215.559(8), |
| 4 | 220.183(1)(h), 253.01(3), 253.034(13), 287.057(14)(b), |
| 5 | 373.1961(5) and (6), 373.472(1)(b), 375.041(3)(b), |
| 6 | 379.201(3), 379.204(3), 379.206(3), 403.7095(8), |
| 7 | 403.890(3), 408.036(1)(g), 624.5105(6), 733.702(5), and |
| 8 | 985.0395, F.S.; and amending ss. 212.031(1)(a), |
| 9 | 212.08(5)(p), and 380.06(19)(e); to delete provisions |
| 10 | which have become inoperative by noncurrent repeal or |
| 11 | expiration and, pursuant to s. 11.242(5)(b) and (i), may |
| 12 | be omitted from the 2010 Florida Statutes only through a |
| 13 | reviser's bill duly enacted by the Legislature; providing |
| 14 | an effective date. |
| 15 |
|
| 16 | Be It Enacted by the Legislature of the State of Florida: |
| 17 |
|
| 18 | Section 1. Paragraph (b) of subsection (1) of section |
| 19 | 110.1099, Florida Statutes, is repealed. |
| 20 | Reviser's note.-The cited paragraph, which relates to |
| 21 | state employees not being authorized to receive |
| 22 | fundable tuition waivers on a space-available basis |
| 23 | during the 2001-2002 fiscal year only, expired |
| 24 | pursuant to its own terms, effective July 1, 2002. |
| 25 | Section 2. Subsection (16) of section 112.061, Florida |
| 26 | Statutes, is repealed. |
| 27 | Reviser's note.-The cited subsection, which relates to |
| 28 | travel reimbursement for Supreme Court justices, |
| 29 | expired pursuant to its own terms, effective July 1, |
| 30 | 2009. |
| 31 | Section 3. Subsection (10) of section 212.031, Florida |
| 32 | Statutes, is repealed, and paragraph (a) of subsection (1) of |
| 33 | that section is amended to read: |
| 34 | 212.031 Tax on rental or license fee for use of real |
| 35 | property.- |
| 36 | (1)(a) It is declared to be the legislative intent that |
| 37 | every person is exercising a taxable privilege who engages in |
| 38 | the business of renting, leasing, letting, or granting a license |
| 39 | for the use of any real property unless such property is: |
| 40 | 1. Assessed as agricultural property under s. 193.461. |
| 41 | 2. Used exclusively as dwelling units. |
| 42 | 3. Property subject to tax on parking, docking, or storage |
| 43 | spaces under s. 212.03(6). |
| 44 | 4. Recreational property or the common elements of a |
| 45 | condominium when subject to a lease between the developer or |
| 46 | owner thereof and the condominium association in its own right |
| 47 | or as agent for the owners of individual condominium units or |
| 48 | the owners of individual condominium units. However, only the |
| 49 | lease payments on such property shall be exempt from the tax |
| 50 | imposed by this chapter, and any other use made by the owner or |
| 51 | the condominium association shall be fully taxable under this |
| 52 | chapter. |
| 53 | 5. A public or private street or right-of-way and poles, |
| 54 | conduits, fixtures, and similar improvements located on such |
| 55 | streets or rights-of-way, occupied or used by a utility or |
| 56 | provider of communications services, as defined by s. 202.11, |
| 57 | for utility or communications or television purposes. For |
| 58 | purposes of this subparagraph, the term "utility" means any |
| 59 | person providing utility services as defined in s. 203.012. This |
| 60 | exception also applies to property, wherever located, on which |
| 61 | the following are placed: towers, antennas, cables, accessory |
| 62 | structures, or equipment, not including switching equipment, |
| 63 | used in the provision of mobile communications services as |
| 64 | defined in s. 202.11. For purposes of this chapter, towers used |
| 65 | in the provision of mobile communications services, as defined |
| 66 | in s. 202.11, are considered to be fixtures. |
| 67 | 6. A public street or road which is used for |
| 68 | transportation purposes. |
| 69 | 7. Property used at an airport exclusively for the purpose |
| 70 | of aircraft landing or aircraft taxiing or property used by an |
| 71 | airline for the purpose of loading or unloading passengers or |
| 72 | property onto or from aircraft or for fueling aircraft. |
| 73 | 8.a. Property used at a port authority, as defined in s. |
| 74 | 315.02(2), exclusively for the purpose of oceangoing vessels or |
| 75 | tugs docking, or such vessels mooring on property used by a port |
| 76 | authority for the purpose of loading or unloading passengers or |
| 77 | cargo onto or from such a vessel, or property used at a port |
| 78 | authority for fueling such vessels, or to the extent that the |
| 79 | amount paid for the use of any property at the port is based on |
| 80 | the charge for the amount of tonnage actually imported or |
| 81 | exported through the port by a tenant. |
| 82 | b. The amount charged for the use of any property at the |
| 83 | port in excess of the amount charged for tonnage actually |
| 84 | imported or exported shall remain subject to tax except as |
| 85 | provided in sub-subparagraph a. |
| 86 | 9. Property used as an integral part of the performance of |
| 87 | qualified production services. As used in this subparagraph, the |
| 88 | term "qualified production services" means any activity or |
| 89 | service performed directly in connection with the production of |
| 90 | a qualified motion picture, as defined in s. 212.06(1)(b), and |
| 91 | includes: |
| 92 | a. Photography, sound and recording, casting, location |
| 93 | managing and scouting, shooting, creation of special and optical |
| 94 | effects, animation, adaptation (language, media, electronic, or |
| 95 | otherwise), technological modifications, computer graphics, set |
| 96 | and stage support (such as electricians, lighting designers and |
| 97 | operators, greensmen, prop managers and assistants, and grips), |
| 98 | wardrobe (design, preparation, and management), hair and makeup |
| 99 | (design, production, and application), performing (such as |
| 100 | acting, dancing, and playing), designing and executing stunts, |
| 101 | coaching, consulting, writing, scoring, composing, |
| 102 | choreographing, script supervising, directing, producing, |
| 103 | transmitting dailies, dubbing, mixing, editing, cutting, |
| 104 | looping, printing, processing, duplicating, storing, and |
| 105 | distributing; |
| 106 | b. The design, planning, engineering, construction, |
| 107 | alteration, repair, and maintenance of real or personal property |
| 108 | including stages, sets, props, models, paintings, and facilities |
| 109 | principally required for the performance of those services |
| 110 | listed in sub-subparagraph a.; and |
| 111 | c. Property management services directly related to |
| 112 | property used in connection with the services described in sub- |
| 113 | subparagraphs a. and b. |
| 114 |
|
| 115 | This exemption will inure to the taxpayer upon presentation of |
| 116 | the certificate of exemption issued to the taxpayer under the |
| 117 | provisions of s. 288.1258. |
| 118 | 10. Leased, subleased, licensed, or rented to a person |
| 119 | providing food and drink concessionaire services within the |
| 120 | premises of a convention hall, exhibition hall, auditorium, |
| 121 | stadium, theater, arena, civic center, performing arts center, |
| 122 | publicly owned recreational facility, or any business operated |
| 123 | under a permit issued pursuant to chapter 550. A person |
| 124 | providing retail concessionaire services involving the sale of |
| 125 | food and drink or other tangible personal property within the |
| 126 | premises of an airport shall be subject to tax on the rental of |
| 127 | real property used for that purpose, but shall not be subject to |
| 128 | the tax on any license to use the property. For purposes of this |
| 129 | subparagraph, the term "sale" shall not include the leasing of |
| 130 | tangible personal property. |
| 131 | 11. Property occupied pursuant to an instrument calling |
| 132 | for payments which the department has declared, in a Technical |
| 133 | Assistance Advisement issued on or before March 15, 1993, to be |
| 134 | nontaxable pursuant to rule 12A-1.070(19)(c), Florida |
| 135 | Administrative Code; provided that this subparagraph shall only |
| 136 | apply to property occupied by the same person before and after |
| 137 | the execution of the subject instrument and only to those |
| 138 | payments made pursuant to such instrument, exclusive of renewals |
| 139 | and extensions thereof occurring after March 15, 1993. |
| 140 | 12. Rented, leased, subleased, or licensed to a |
| 141 | concessionaire by a convention hall, exhibition hall, |
| 142 | auditorium, stadium, theater, arena, civic center, performing |
| 143 | arts center, or publicly owned recreational facility, during an |
| 144 | event at the facility, to be used by the concessionaire to sell |
| 145 | souvenirs, novelties, or other event-related products. This |
| 146 | subparagraph applies only to that portion of the rental, lease, |
| 147 | or license payment which is based on a percentage of sales and |
| 148 | not based on a fixed price. This subparagraph is repealed July |
| 149 | 1, 2009. |
| 150 | 12. 13. Property used or occupied predominantly for space |
| 151 | flight business purposes. As used in this subparagraph, "space |
| 152 | flight business" means the manufacturing, processing, or |
| 153 | assembly of a space facility, space propulsion system, space |
| 154 | vehicle, satellite, or station of any kind possessing the |
| 155 | capacity for space flight, as defined by s. 212.02(23), or |
| 156 | components thereof, and also means the following activities |
| 157 | supporting space flight: vehicle launch activities, flight |
| 158 | operations, ground control or ground support, and all |
| 159 | administrative activities directly related thereto. Property |
| 160 | shall be deemed to be used or occupied predominantly for space |
| 161 | flight business purposes if more than 50 percent of the |
| 162 | property, or improvements thereon, is used for one or more space |
| 163 | flight business purposes. Possession by a landlord, lessor, or |
| 164 | licensor of a signed written statement from the tenant, lessee, |
| 165 | or licensee claiming the exemption shall relieve the landlord, |
| 166 | lessor, or licensor from the responsibility of collecting the |
| 167 | tax, and the department shall look solely to the tenant, lessee, |
| 168 | or licensee for recovery of such tax if it determines that the |
| 169 | exemption was not applicable. |
| 170 | Reviser's note.-Amends paragraph (1)(a) to delete |
| 171 | subparagraph 12., which provides an exemption from tax |
| 172 | for the rental or licensure of property to a |
| 173 | concessionaire by specified recreational facilities |
| 174 | for sale of event-related products, which subparagraph |
| 175 | was repealed pursuant to its own terms, effective July |
| 176 | 1, 2009. Repeals subsection (10), which provided for |
| 177 | an exemption from tax for separately stated charges |
| 178 | imposed by specified recreational facilities upon a |
| 179 | lessee or licensee for food, drink, or services |
| 180 | required or available in connection with a lease or |
| 181 | license to use real property, including charges for |
| 182 | event-related personnel, advertising, and credit card |
| 183 | processing, which subsection was repealed by s. 2, ch. |
| 184 | 2006-101, Laws of Florida, effective July 1, 2009. |
| 185 | Since the subsection was not repealed by a "current |
| 186 | session" of the Legislature, it may be omitted from |
| 187 | the 2010 Florida Statutes only through a reviser's |
| 188 | bill duly enacted by the Legislature. See s. |
| 189 | 11.242(5)(b) and (i). |
| 190 | Section 4. Paragraph (p) of subsection (5) of section |
| 191 | 212.08, Florida Statutes, is amended to read: |
| 192 | 212.08 Sales, rental, use, consumption, distribution, and |
| 193 | storage tax; specified exemptions.-The sale at retail, the |
| 194 | rental, the use, the consumption, the distribution, and the |
| 195 | storage to be used or consumed in this state of the following |
| 196 | are hereby specifically exempt from the tax imposed by this |
| 197 | chapter. |
| 198 | (5) EXEMPTIONS; ACCOUNT OF USE.- |
| 199 | (p) Community contribution tax credit for donations.- |
| 200 | 1. Authorization.-Persons who are registered with the |
| 201 | department under s. 212.18 to collect or remit sales or use tax |
| 202 | and who make donations to eligible sponsors are eligible for tax |
| 203 | credits against their state sales and use tax liabilities as |
| 204 | provided in this paragraph: |
| 205 | a. The credit shall be computed as 50 percent of the |
| 206 | person's approved annual community contribution. |
| 207 | b. The credit shall be granted as a refund against state |
| 208 | sales and use taxes reported on returns and remitted in the 12 |
| 209 | months preceding the date of application to the department for |
| 210 | the credit as required in sub-subparagraph 3.c. If the annual |
| 211 | credit is not fully used through such refund because of |
| 212 | insufficient tax payments during the applicable 12-month period, |
| 213 | the unused amount may be included in an application for a refund |
| 214 | made pursuant to sub-subparagraph 3.c. in subsequent years |
| 215 | against the total tax payments made for such year. Carryover |
| 216 | credits may be applied for a 3-year period without regard to any |
| 217 | time limitation that would otherwise apply under s. 215.26. |
| 218 | c. A person may not receive more than $200,000 in annual |
| 219 | tax credits for all approved community contributions made in any |
| 220 | one year. |
| 221 | d. All proposals for the granting of the tax credit |
| 222 | require the prior approval of the Office of Tourism, Trade, and |
| 223 | Economic Development. |
| 224 | e. The total amount of tax credits which may be granted |
| 225 | for all programs approved under this paragraph, s. 220.183, and |
| 226 | s. 624.5105 is $10.5 million annually for projects that provide |
| 227 | homeownership opportunities for low-income or very-low-income |
| 228 | households as defined in s. 420.9071(19) and (28) and $3.5 |
| 229 | million annually for all other projects. |
| 230 | f. A person who is eligible to receive the credit provided |
| 231 | for in this paragraph, s. 220.183, or s. 624.5105 may receive |
| 232 | the credit only under the one section of the person's choice. |
| 233 | 2. Eligibility requirements.- |
| 234 | a. A community contribution by a person must be in the |
| 235 | following form: |
| 236 | (I) Cash or other liquid assets; |
| 237 | (II) Real property; |
| 238 | (III) Goods or inventory; or |
| 239 | (IV) Other physical resources as identified by the Office |
| 240 | of Tourism, Trade, and Economic Development. |
| 241 | b. All community contributions must be reserved |
| 242 | exclusively for use in a project. As used in this sub- |
| 243 | subparagraph, the term "project" means any activity undertaken |
| 244 | by an eligible sponsor which is designed to construct, improve, |
| 245 | or substantially rehabilitate housing that is affordable to low- |
| 246 | income or very-low-income households as defined in s. |
| 247 | 420.9071(19) and (28); designed to provide commercial, |
| 248 | industrial, or public resources and facilities; or designed to |
| 249 | improve entrepreneurial and job-development opportunities for |
| 250 | low-income persons. A project may be the investment necessary to |
| 251 | increase access to high-speed broadband capability in rural |
| 252 | communities with enterprise zones, including projects that |
| 253 | result in improvements to communications assets that are owned |
| 254 | by a business. A project may include the provision of museum |
| 255 | educational programs and materials that are directly related to |
| 256 | any project approved between January 1, 1996, and December 31, |
| 257 | 1999, and located in an enterprise zone designated pursuant to |
| 258 | s. 290.0065. This paragraph does not preclude projects that |
| 259 | propose to construct or rehabilitate housing for low-income or |
| 260 | very-low-income households on scattered sites. With respect to |
| 261 | housing, contributions may be used to pay the following eligible |
| 262 | low-income and very-low-income housing-related activities: |
| 263 | (I) Project development impact and management fees for |
| 264 | low-income or very-low-income housing projects; |
| 265 | (II) Down payment and closing costs for eligible persons, |
| 266 | as defined in s. 420.9071(19) and (28); |
| 267 | (III) Administrative costs, including housing counseling |
| 268 | and marketing fees, not to exceed 10 percent of the community |
| 269 | contribution, directly related to low-income or very-low-income |
| 270 | projects; and |
| 271 | (IV) Removal of liens recorded against residential |
| 272 | property by municipal, county, or special district local |
| 273 | governments when satisfaction of the lien is a necessary |
| 274 | precedent to the transfer of the property to an eligible person, |
| 275 | as defined in s. 420.9071(19) and (28), for the purpose of |
| 276 | promoting home ownership. Contributions for lien removal must be |
| 277 | received from a nonrelated third party. |
| 278 | c. The project must be undertaken by an "eligible |
| 279 | sponsor," which includes: |
| 280 | (I) A community action program; |
| 281 | (II) A nonprofit community-based development organization |
| 282 | whose mission is the provision of housing for low-income or |
| 283 | very-low-income households or increasing entrepreneurial and |
| 284 | job-development opportunities for low-income persons; |
| 285 | (III) A neighborhood housing services corporation; |
| 286 | (IV) A local housing authority created under chapter 421; |
| 287 | (V) A community redevelopment agency created under s. |
| 288 | 163.356; |
| 289 | (VI) The Florida Industrial Development Corporation; |
| 290 | (VII) A historic preservation district agency or |
| 291 | organization; |
| 292 | (VIII) A regional workforce board; |
| 293 | (IX) A direct-support organization as provided in s. |
| 294 | 1009.983; |
| 295 | (X) An enterprise zone development agency created under s. |
| 296 | 290.0056; |
| 297 | (XI) A community-based organization incorporated under |
| 298 | chapter 617 which is recognized as educational, charitable, or |
| 299 | scientific pursuant to s. 501(c)(3) of the Internal Revenue Code |
| 300 | and whose bylaws and articles of incorporation include |
| 301 | affordable housing, economic development, or community |
| 302 | development as the primary mission of the corporation; |
| 303 | (XII) Units of local government; |
| 304 | (XIII) Units of state government; or |
| 305 | (XIV) Any other agency that the Office of Tourism, Trade, |
| 306 | and Economic Development designates by rule. |
| 307 |
|
| 308 | In no event may a contributing person have a financial interest |
| 309 | in the eligible sponsor. |
| 310 | d. The project must be located in an area designated an |
| 311 | enterprise zone or a Front Porch Florida Community pursuant to |
| 312 | s. 20.18(6), unless the project increases access to high-speed |
| 313 | broadband capability for rural communities with enterprise zones |
| 314 | but is physically located outside the designated rural zone |
| 315 | boundaries. Any project designed to construct or rehabilitate |
| 316 | housing for low-income or very-low-income households as defined |
| 317 | in s. 420.9071(19) and (28) is exempt from the area requirement |
| 318 | of this sub-subparagraph. |
| 319 | e.(I) If, during the first 10 business days of the state |
| 320 | fiscal year, eligible tax credit applications for projects that |
| 321 | provide homeownership opportunities for low-income or very-low- |
| 322 | income households as defined in s. 420.9071(19) and (28) are |
| 323 | received for less than the annual tax credits available for |
| 324 | those projects, the Office of Tourism, Trade, and Economic |
| 325 | Development shall grant tax credits for those applications and |
| 326 | shall grant remaining tax credits on a first-come, first-served |
| 327 | basis for any subsequent eligible applications received before |
| 328 | the end of the state fiscal year. If, during the first 10 |
| 329 | business days of the state fiscal year, eligible tax credit |
| 330 | applications for projects that provide homeownership |
| 331 | opportunities for low-income or very-low-income households as |
| 332 | defined in s. 420.9071(19) and (28) are received for more than |
| 333 | the annual tax credits available for those projects, the office |
| 334 | shall grant the tax credits for those applications as follows: |
| 335 | (A) If tax credit applications submitted for approved |
| 336 | projects of an eligible sponsor do not exceed $200,000 in total, |
| 337 | the credits shall be granted in full if the tax credit |
| 338 | applications are approved. |
| 339 | (B) If tax credit applications submitted for approved |
| 340 | projects of an eligible sponsor exceed $200,000 in total, the |
| 341 | amount of tax credits granted pursuant to sub-sub-sub- |
| 342 | subparagraph (A) shall be subtracted from the amount of |
| 343 | available tax credits, and the remaining credits shall be |
| 344 | granted to each approved tax credit application on a pro rata |
| 345 | basis. |
| 346 | (II) If, during the first 10 business days of the state |
| 347 | fiscal year, eligible tax credit applications for projects other |
| 348 | than those that provide homeownership opportunities for low- |
| 349 | income or very-low-income households as defined in s. |
| 350 | 420.9071(19) and (28) are received for less than the annual tax |
| 351 | credits available for those projects, the office shall grant tax |
| 352 | credits for those applications and shall grant remaining tax |
| 353 | credits on a first-come, first-served basis for any subsequent |
| 354 | eligible applications received before the end of the state |
| 355 | fiscal year. If, during the first 10 business days of the state |
| 356 | fiscal year, eligible tax credit applications for projects other |
| 357 | than those that provide homeownership opportunities for low- |
| 358 | income or very-low-income households as defined in s. |
| 359 | 420.9071(19) and (28) are received for more than the annual tax |
| 360 | credits available for those projects, the office shall grant the |
| 361 | tax credits for those applications on a pro rata basis. |
| 362 | 3. Application requirements.- |
| 363 | a. Any eligible sponsor seeking to participate in this |
| 364 | program must submit a proposal to the Office of Tourism, Trade, |
| 365 | and Economic Development which sets forth the name of the |
| 366 | sponsor, a description of the project, and the area in which the |
| 367 | project is located, together with such supporting information as |
| 368 | is prescribed by rule. The proposal must also contain a |
| 369 | resolution from the local governmental unit in which the project |
| 370 | is located certifying that the project is consistent with local |
| 371 | plans and regulations. |
| 372 | b. Any person seeking to participate in this program must |
| 373 | submit an application for tax credit to the office which sets |
| 374 | forth the name of the sponsor, a description of the project, and |
| 375 | the type, value, and purpose of the contribution. The sponsor |
| 376 | shall verify the terms of the application and indicate its |
| 377 | receipt of the contribution, which verification must be in |
| 378 | writing and accompany the application for tax credit. The person |
| 379 | must submit a separate tax credit application to the office for |
| 380 | each individual contribution that it makes to each individual |
| 381 | project. |
| 382 | c. Any person who has received notification from the |
| 383 | office that a tax credit has been approved must apply to the |
| 384 | department to receive the refund. Application must be made on |
| 385 | the form prescribed for claiming refunds of sales and use taxes |
| 386 | and be accompanied by a copy of the notification. A person may |
| 387 | submit only one application for refund to the department within |
| 388 | any 12-month period. |
| 389 | 4. Administration.- |
| 390 | a. The Office of Tourism, Trade, and Economic Development |
| 391 | may adopt rules pursuant to ss. 120.536(1) and 120.54 necessary |
| 392 | to administer this paragraph, including rules for the approval |
| 393 | or disapproval of proposals by a person. |
| 394 | b. The decision of the office must be in writing, and, if |
| 395 | approved, the notification shall state the maximum credit |
| 396 | allowable to the person. Upon approval, the office shall |
| 397 | transmit a copy of the decision to the Department of Revenue. |
| 398 | c. The office shall periodically monitor all projects in a |
| 399 | manner consistent with available resources to ensure that |
| 400 | resources are used in accordance with this paragraph; however, |
| 401 | each project must be reviewed at least once every 2 years. |
| 402 | d. The office shall, in consultation with the Department |
| 403 | of Community Affairs and the statewide and regional housing and |
| 404 | financial intermediaries, market the availability of the |
| 405 | community contribution tax credit program to community-based |
| 406 | organizations. |
| 407 | 5. Notwithstanding sub-subparagraph 1.e., and for the |
| 408 | 2008-2009 fiscal year only, the total amount of tax credit which |
| 409 | may be granted for all programs approved under this section and |
| 410 | ss. 220.183 and 624.5105 is $13 million annually for projects |
| 411 | that provide homeownership opportunities for low-income or very- |
| 412 | low-income households as defined in s. 420.9071(19) and (28) and |
| 413 | $3.5 million annually for all other projects. This subparagraph |
| 414 | expires June 30, 2009. |
| 415 | 5. 6. Expiration.-This paragraph expires June 30, 2015; |
| 416 | however, any accrued credit carryover that is unused on that |
| 417 | date may be used until the expiration of the 3-year carryover |
| 418 | period for such credit. |
| 419 | Reviser's note.-Amends paragraph (5)(p) to delete |
| 420 | subparagraph 5., which relates to a cap on the |
| 421 | community contribution tax credit for donations |
| 422 | amounts for projects providing homeownership |
| 423 | opportunities for low-income and very-low-income |
| 424 | households for the 2008-2009 fiscal year, which |
| 425 | subparagraph expired pursuant to its own terms, |
| 426 | effective June 30, 2009. |
| 427 | Section 5. Subsection (8) of section 215.559, Florida |
| 428 | Statutes, is repealed. |
| 429 | Reviser's note.-The cited subsection, which provides |
| 430 | for allocation of funds for the Hurricane Loss |
| 431 | Mitigation Program for the 2008-2009 fiscal year only, |
| 432 | expired pursuant to its own terms, effective July 1, |
| 433 | 2009. |
| 434 | Section 6. Paragraph (h) of subsection (1) of section |
| 435 | 220.183, Florida Statutes, is repealed. |
| 436 | Reviser's note.-The cited paragraph, which relates to |
| 437 | a cap on the community contribution tax credit amounts |
| 438 | for projects providing homeownership opportunities for |
| 439 | low-income and very-low-income households for the |
| 440 | 2008-2009 fiscal year, expired pursuant to its own |
| 441 | terms, effective June 30, 2009. |
| 442 | Section 7. Subsection (3) of section 253.01, Florida |
| 443 | Statutes, is repealed. |
| 444 | Reviser's note.-The cited subsection, which relates to |
| 445 | use of Internal Improvement Trust Fund moneys for the |
| 446 | 2008-2009 fiscal year for grants and aids to local |
| 447 | governments for the drinking water facility |
| 448 | construction state revolving loan program, expired |
| 449 | pursuant to its own terms, effective July 1, 2009. |
| 450 | Section 8. Subsection (13) of section 253.034, Florida |
| 451 | Statutes, is repealed. |
| 452 | Reviser's note.-The cited subsection, which relates to |
| 453 | deposit of funds from the sale of property by the |
| 454 | Department of Highway Safety and Motor Vehicles |
| 455 | located in Palm Beach County into the Highway Safety |
| 456 | Operating Trust Fund to facilitate the exchange as |
| 457 | provided in the General Appropriations Act, provided |
| 458 | that at the conclusion of both exchanges the values |
| 459 | are equalized, expired pursuant to its own terms, |
| 460 | effective July 1, 2009. |
| 461 | Section 9. Paragraph (b) of subsection (14) of section |
| 462 | 287.057, Florida Statutes, is repealed. |
| 463 | Reviser's note.-The cited paragraph, which relates to |
| 464 | authority of the Department of Health to enter into an |
| 465 | agreement, not to exceed 20 years, with a private |
| 466 | contractor to finance, design, and construct a |
| 467 | hospital, of no more than 50 beds, for the treatment |
| 468 | of patients with active tuberculosis and to operate |
| 469 | all aspects of daily operations within the facility, |
| 470 | expired pursuant to its own terms, effective July 1, |
| 471 | 2009. |
| 472 | Section 10. Subsections (5) and (6) of section 373.1961, |
| 473 | Florida Statutes, are repealed. |
| 474 | Reviser's note.-Subsection (5), relating to |
| 475 | distribution of funds for an alternative water supply |
| 476 | for the 2008-2009 fiscal year only in the state water |
| 477 | resource plan, expired pursuant to its own terms, |
| 478 | effective July 1, 2009. Subsection (6), relating to |
| 479 | funds remaining to be distributed after the |
| 480 | distribution in subsection (5), for the 2008-2009 |
| 481 | fiscal year only, has served its purpose. |
| 482 | Section 11. Paragraph (b) of subsection (1) of section |
| 483 | 373.472, Florida Statutes, is repealed. |
| 484 | Reviser's note.-The cited paragraph, which provides |
| 485 | that the uses and purposes of the Save Our Everglades |
| 486 | Trust Fund specified in paragraph (1)(a) are |
| 487 | inapplicable for the 2008-2009 fiscal year, expired |
| 488 | pursuant to its own terms, effective July 1, 2009. |
| 489 | Section 12. Paragraph (b) of subsection (3) of section |
| 490 | 375.041, Florida Statutes, is repealed. |
| 491 | Reviser's note.-The cited paragraph, which relates to |
| 492 | transfer of moneys in the Land Acquisition Trust Fund |
| 493 | to the Ecosystem Management and Restoration Trust Fund |
| 494 | for grants and aids to local governments for water |
| 495 | projects as provided in the General Appropriations Act |
| 496 | for the 2008-2009 fiscal year, expired pursuant to its |
| 497 | own terms, effective July 1, 2009. |
| 498 | Section 13. Subsection (3) of section 379.201, Florida |
| 499 | Statutes, is repealed. |
| 500 | Reviser's note.-The cited subsection, which relates to |
| 501 | termination of the Administrative Trust Fund within |
| 502 | the Fish and Wildlife Conservation Commission, was |
| 503 | repealed by s. 2, ch. 2008-21, Laws of Florida, |
| 504 | effective July 1, 2009. Since the subsection was not |
| 505 | repealed by a "current session" of the Legislature, it |
| 506 | may be omitted from the 2010 Florida Statutes only |
| 507 | through a reviser's bill duly enacted by the |
| 508 | Legislature. See s. 11.242(5)(b) and (i). |
| 509 | Section 14. Subsection (3) of section 379.204, Florida |
| 510 | Statutes, is repealed. |
| 511 | Reviser's note.-The cited subsection, which relates to |
| 512 | termination of the Federal Grants Trust Fund within |
| 513 | the Fish and Wildlife Conservation Commission, was |
| 514 | repealed by s. 2, ch. 2008-22, Laws of Florida, |
| 515 | effective July 1, 2009. Since the subsection was not |
| 516 | repealed by a "current session" of the Legislature, it |
| 517 | may be omitted from the 2010 Florida Statutes only |
| 518 | through a reviser's bill duly enacted by the |
| 519 | Legislature. See s. 11.242(5)(b) and (i). |
| 520 | Section 15. Subsection (3) of section 379.206, Florida |
| 521 | Statutes, is repealed. |
| 522 | Reviser's note.-The cited subsection, which relates to |
| 523 | termination of the Grants and Donations Trust Fund |
| 524 | within the Fish and Wildlife Conservation Commission, |
| 525 | was repealed by s. 2, ch. 2008-23, Laws of Florida, |
| 526 | effective July 1, 2009. Since the subsection was not |
| 527 | repealed by a "current session" of the Legislature, it |
| 528 | may be omitted from the 2010 Florida Statutes only |
| 529 | through a reviser's bill duly enacted by the |
| 530 | Legislature. See s. 11.242(5)(b) and (i). |
| 531 | Section 16. Paragraph (e) of subsection (19) of section |
| 532 | 380.06, Florida Statutes, is amended to read: |
| 533 | 380.06 Developments of regional impact.- |
| 534 | (19) SUBSTANTIAL DEVIATIONS.- |
| 535 | (e)1. Except for a development order rendered pursuant to |
| 536 | subsection (22) or subsection (25), a proposed change to a |
| 537 | development order that individually or cumulatively with any |
| 538 | previous change is less than any numerical criterion contained |
| 539 | in subparagraphs (b)1.-13. and does not exceed any other |
| 540 | criterion, or that involves an extension of the buildout date of |
| 541 | a development, or any phase thereof, of less than 5 years is not |
| 542 | subject to the public hearing requirements of subparagraph |
| 543 | (f)3., and is not subject to a determination pursuant to |
| 544 | subparagraph (f)5. Notice of the proposed change shall be made |
| 545 | to the regional planning council and the state land planning |
| 546 | agency. Such notice shall include a description of previous |
| 547 | individual changes made to the development, including changes |
| 548 | previously approved by the local government, and shall include |
| 549 | appropriate amendments to the development order. |
| 550 | 2. The following changes, individually or cumulatively |
| 551 | with any previous changes, are not substantial deviations: |
| 552 | a. Changes in the name of the project, developer, owner, |
| 553 | or monitoring official. |
| 554 | b. Changes to a setback that do not affect noise buffers, |
| 555 | environmental protection or mitigation areas, or archaeological |
| 556 | or historical resources. |
| 557 | c. Changes to minimum lot sizes. |
| 558 | d. Changes in the configuration of internal roads that do |
| 559 | not affect external access points. |
| 560 | e. Changes to the building design or orientation that stay |
| 561 | approximately within the approved area designated for such |
| 562 | building and parking lot, and which do not affect historical |
| 563 | buildings designated as significant by the Division of |
| 564 | Historical Resources of the Department of State. |
| 565 | f. Changes to increase the acreage in the development, |
| 566 | provided that no development is proposed on the acreage to be |
| 567 | added. |
| 568 | g. Changes to eliminate an approved land use, provided |
| 569 | that there are no additional regional impacts. |
| 570 | h. Changes required to conform to permits approved by any |
| 571 | federal, state, or regional permitting agency, provided that |
| 572 | these changes do not create additional regional impacts. |
| 573 | i. Any renovation or redevelopment of development within a |
| 574 | previously approved development of regional impact which does |
| 575 | not change land use or increase density or intensity of use. |
| 576 | j. Changes that modify boundaries and configuration of |
| 577 | areas described in subparagraph (b)14. due to science-based |
| 578 | refinement of such areas by survey, by habitat evaluation, by |
| 579 | other recognized assessment methodology, or by an environmental |
| 580 | assessment. In order for changes to qualify under this sub- |
| 581 | subparagraph, the survey, habitat evaluation, or assessment must |
| 582 | occur prior to the time a conservation easement protecting such |
| 583 | lands is recorded and must not result in any net decrease in the |
| 584 | total acreage of the lands specifically set aside for permanent |
| 585 | preservation in the final development order. |
| 586 | k. Changes to permit the sale of an affordable housing |
| 587 | unit to a person who earns less than 120 percent of the area |
| 588 | median income, provided the developer actively markets the unit |
| 589 | for a minimum period of 6 months, is unable to close a sale to a |
| 590 | qualified buyer in a lower income qualified income class, a |
| 591 | certificate of occupancy is issued for the unit, and the |
| 592 | developer proposes to sell the unit to a person who earns less |
| 593 | than 120 percent of the area median income at a purchase price |
| 594 | that is no greater than the purchase price at which the unit was |
| 595 | originally marketed to a lower income qualified class. This |
| 596 | provision may not be applied to residential units approved |
| 597 | pursuant to subparagraph (b)7. or paragraph (i), and shall |
| 598 | expire on July 1, 2009. |
| 599 | k. l. Any other change which the state land planning |
| 600 | agency, in consultation with the regional planning council, |
| 601 | agrees in writing is similar in nature, impact, or character to |
| 602 | the changes enumerated in sub-subparagraphs a.-j. and which does |
| 603 | not create the likelihood of any additional regional impact. |
| 604 |
|
| 605 | This subsection does not require the filing of a notice of |
| 606 | proposed change but shall require an application to the local |
| 607 | government to amend the development order in accordance with the |
| 608 | local government's procedures for amendment of a development |
| 609 | order. In accordance with the local government's procedures, |
| 610 | including requirements for notice to the applicant and the |
| 611 | public, the local government shall either deny the application |
| 612 | for amendment or adopt an amendment to the development order |
| 613 | which approves the application with or without conditions. |
| 614 | Following adoption, the local government shall render to the |
| 615 | state land planning agency the amendment to the development |
| 616 | order. The state land planning agency may appeal, pursuant to s. |
| 617 | 380.07(3), the amendment to the development order if the |
| 618 | amendment involves sub-subparagraph g., sub-subparagraph h., |
| 619 | sub-subparagraph j., or sub-subparagraph k., or sub-subparagraph |
| 620 | l., and it believes the change creates a reasonable likelihood |
| 621 | of new or additional regional impacts. |
| 622 | 3. Except for the change authorized by sub-subparagraph |
| 623 | 2.f., any addition of land not previously reviewed or any change |
| 624 | not specified in paragraph (b) or paragraph (c) shall be |
| 625 | presumed to create a substantial deviation. This presumption may |
| 626 | be rebutted by clear and convincing evidence. |
| 627 | 4. Any submittal of a proposed change to a previously |
| 628 | approved development shall include a description of individual |
| 629 | changes previously made to the development, including changes |
| 630 | previously approved by the local government. The local |
| 631 | government shall consider the previous and current proposed |
| 632 | changes in deciding whether such changes cumulatively constitute |
| 633 | a substantial deviation requiring further development-of- |
| 634 | regional-impact review. |
| 635 | 5. The following changes to an approved development of |
| 636 | regional impact shall be presumed to create a substantial |
| 637 | deviation. Such presumption may be rebutted by clear and |
| 638 | convincing evidence. |
| 639 | a. A change proposed for 15 percent or more of the acreage |
| 640 | to a land use not previously approved in the development order. |
| 641 | Changes of less than 15 percent shall be presumed not to create |
| 642 | a substantial deviation. |
| 643 | b. Notwithstanding any provision of paragraph (b) to the |
| 644 | contrary, a proposed change consisting of simultaneous increases |
| 645 | and decreases of at least two of the uses within an authorized |
| 646 | multiuse development of regional impact which was originally |
| 647 | approved with three or more uses specified in s. 380.0651(3)(c), |
| 648 | (d), (e), and (f) and residential use. |
| 649 | Reviser's note.-Amends paragraph (19)(e) to delete |
| 650 | sub-subparagraph 2.k., which provided that changes to |
| 651 | permit certain sales of affordable housing units are |
| 652 | not substantial deviations from development orders, |
| 653 | which sub-subparagraph expired pursuant to its own |
| 654 | terms, effective July 1, 2009. |
| 655 | Section 17. Subsection (8) of section 403.7095, Florida |
| 656 | Statutes, is repealed. |
| 657 | Reviser's note.-The cited subsection, which authorizes |
| 658 | the Department of Environmental Protection, for the |
| 659 | 2008-2009 fiscal year only, to award specified funds |
| 660 | to counties having populations of fewer than 100,000 |
| 661 | for waste tire and litter prevention, recycling |
| 662 | education, and general solid waste programs and for |
| 663 | the Innovative Grant Program, expired pursuant to its |
| 664 | own terms, effective July 1, 2009. |
| 665 | Section 18. Subsection (3) of section 403.890, Florida |
| 666 | Statutes, is repealed. |
| 667 | Reviser's note.-The cited subsection, which relates to |
| 668 | transfer of moneys in the Water Protection and |
| 669 | Sustainability Program Trust Fund to the Ecosystem |
| 670 | Management and Restoration Trust Fund for grants and |
| 671 | aids to local governments for water projects as |
| 672 | provided in the General Appropriations Act, for the |
| 673 | 2008-2009 fiscal year only, expired pursuant to its |
| 674 | own terms, effective July 1, 2009. |
| 675 | Section 19. Paragraph (g) of subsection (1) of section |
| 676 | 408.036, Florida Statutes, is repealed. |
| 677 | Reviser's note.-The cited paragraph, which requires |
| 678 | review of an increase in the number of beds for acute |
| 679 | care in a hospital that is located in a low-growth |
| 680 | county, was repealed pursuant to its own terms, |
| 681 | effective July 1, 2009. |
| 682 | Section 20. Subsection (6) of section 624.5105, Florida |
| 683 | Statutes, is repealed. |
| 684 | Reviser's note.-The cited subsection, which relates to |
| 685 | a cap on the community contribution tax credit amount |
| 686 | for projects providing homeownership opportunities for |
| 687 | low-income and very-low-income households for the |
| 688 | 2008-2009 fiscal year, expired pursuant to its own |
| 689 | terms, effective June 30, 2009. |
| 690 | Section 21. Subsection (5) of section 733.702, Florida |
| 691 | Statutes, is repealed. |
| 692 | Reviser's note.-The cited subsection, which authorizes |
| 693 | the Department of Revenue to file a claim against the |
| 694 | estate of a decedent for taxes due under chapter 199 |
| 695 | after the expiration of the time for filing claims |
| 696 | provided in subsection (1), if the department files |
| 697 | its claim within 30 days after the service of the |
| 698 | inventory, was repealed by s. 26, ch. 2006-312, Laws |
| 699 | of Florida, effective January 1, 2009. Since the |
| 700 | subsection was not repealed by a "current session" of |
| 701 | the Legislature, it may be omitted from the 2010 |
| 702 | Florida Statutes only through a reviser's bill duly |
| 703 | enacted by the Legislature. See s. 11.242(5)(b) and |
| 704 | (i). |
| 705 | Section 22. Section 985.0395, Florida Statutes, is |
| 706 | repealed. |
| 707 | Reviser's note.-The cited section, which created the |
| 708 | cost of supervision and care waiver pilot program in |
| 709 | the Fourth and Eleventh Judicial Circuits, was |
| 710 | repealed pursuant to its own terms, effective October |
| 711 | 1, 2009. |
| 712 | Section 23. This act shall take effect on the 60th day |
| 713 | after adjournment sine die of the session of the Legislature in |
| 714 | which enacted. |