Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. SB 638
       
       
       
       
       
       
                                Ì545694NÎ545694                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/10/2014           .                                
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       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (p) of subsection (7) of section
    6  212.08, Florida Statutes, is amended to read:
    7         212.08 Sales, rental, use, consumption, distribution, and
    8  storage tax; specified exemptions.—The sale at retail, the
    9  rental, the use, the consumption, the distribution, and the
   10  storage to be used or consumed in this state of the following
   11  are hereby specifically exempt from the tax imposed by this
   12  chapter.
   13         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   14  entity by this chapter do not inure to any transaction that is
   15  otherwise taxable under this chapter when payment is made by a
   16  representative or employee of the entity by any means,
   17  including, but not limited to, cash, check, or credit card, even
   18  when that representative or employee is subsequently reimbursed
   19  by the entity. In addition, exemptions provided to any entity by
   20  this subsection do not inure to any transaction that is
   21  otherwise taxable under this chapter unless the entity has
   22  obtained a sales tax exemption certificate from the department
   23  or the entity obtains or provides other documentation as
   24  required by the department. Eligible purchases or leases made
   25  with such a certificate must be in strict compliance with this
   26  subsection and departmental rules, and any person who makes an
   27  exempt purchase with a certificate that is not in strict
   28  compliance with this subsection and the rules is liable for and
   29  shall pay the tax. The department may adopt rules to administer
   30  this subsection.
   31         (p) Section 501(c)(3) organizations.—Also exempt from the
   32  tax imposed by this chapter are sales or leases to organizations
   33  determined by the Internal Revenue Service to be currently
   34  exempt from federal income tax pursuant to s. 501(c)(3) of the
   35  Internal Revenue Code of 1986, as amended, if when such leases
   36  or purchases are used in carrying on their customary nonprofit
   37  activities, unless such organizations are subject to a final
   38  disqualification order issued by the Department of Agriculture
   39  and Consumer Services pursuant to s. 496.430.
   40         Section 2. Subsection (3) of section 212.084, Florida
   41  Statutes, is amended, and subsection (7) is added to that
   42  section, to read:
   43         212.084 Review of exemption certificates; reissuance;
   44  specified expiration date; temporary exemption certificates.—
   45         (3) After review is completed and it has been determined
   46  that an institution, organization, or individual is actively
   47  engaged in a bona fide exempt endeavor and is not subject to a
   48  final disqualification order issued by the Department of
   49  Agriculture and Consumer Services pursuant to s. 496.430, the
   50  department shall reissue an exemption certificate to the entity.
   51  However, each certificate so reissued is valid for 5 consecutive
   52  years, at which time the review and reissuance procedure
   53  provided by this section apply again. If the department
   54  determines that an entity no longer qualifies for an exemption,
   55  it shall revoke the tax exemption certificate of the entity.
   56         (7) The department shall revoke or refuse to grant a sales
   57  tax exemption certificate to an institution, organization, or
   58  individual that is the subject of a final disqualification order
   59  issued by the Department of Agriculture and Consumer Services
   60  pursuant to s. 496.430. A revocation or denial under this
   61  subsection is subject to challenge under chapter 120 only as to
   62  whether a disqualification order is in effect. The institution,
   63  organization, or individual must appeal or challenge the
   64  validity of the disqualification order pursuant to s.
   65  496.430(2).
   66         Section 3. Section 496.404, Florida Statutes, is amended to
   67  read:
   68         496.404 Definitions.—As used in ss. 496.401-496.424, the
   69  term:
   70         (1) “Charitable organization” means a any person who is or
   71  holds herself or himself out to be established for any
   72  benevolent, educational, philanthropic, humane, scientific,
   73  artistic, patriotic, social welfare or advocacy, public health,
   74  environmental conservation, civic, or other eleemosynary
   75  purpose, or a any person who in any manner employs a charitable
   76  appeal as the basis for any solicitation or an appeal that
   77  suggests that there is a charitable purpose to any solicitation.
   78  The term It includes a chapter, branch, area office, or similar
   79  affiliate soliciting contributions within the state for a
   80  charitable organization that which has its principal place of
   81  business outside the state.
   82         (2) “Charitable purpose” means any benevolent,
   83  philanthropic, patriotic, educational, humane, scientific,
   84  artistic, public health, social welfare or advocacy,
   85  environmental conservation, civic, or other eleemosynary
   86  objective.
   87         (3) “Charitable sales promotion” means an advertising or
   88  sales campaign conducted by a commercial co-venturer which
   89  represents that the purchase or use of goods or services offered
   90  by the commercial co-venturer are to benefit a charitable
   91  organization. The provision of advertising services to a
   92  charitable organization does not, in itself, constitute a
   93  charitable sales promotion.
   94         (4) “Commercial co-venturer” means a any person who, for
   95  profit, regularly and primarily is engaged in trade or commerce
   96  other than in connection with solicitation of contributions and
   97  who conducts a charitable sales promotion or a sponsor sales
   98  promotion.
   99         (5) “Contribution” means the promise, pledge, or grant of
  100  any money or property, financial assistance, or any other thing
  101  of value in response to a solicitation. The term “Contribution”
  102  includes, in the case of a charitable organization or sponsor
  103  offering goods and services to the public, the difference
  104  between the direct cost of the goods and services to the
  105  charitable organization or sponsor and the price at which the
  106  charitable organization or sponsor or any person acting on
  107  behalf of the charitable organization or sponsor resells those
  108  goods or services to the public. The term “Contribution” does
  109  not include bona fide fees, dues, or assessments paid by
  110  members, if provided that membership is not conferred solely as
  111  consideration for making a contribution in response to a
  112  solicitation;. “Contribution” also does not include funds
  113  obtained by a charitable organization or sponsor pursuant to
  114  government grants or contracts; funds, or obtained as an
  115  allocation from a United Way organization that is duly
  116  registered with the department; or funds received from an
  117  organization that is exempt from federal income taxation under
  118  s. 501(a) of the Internal Revenue Code and described in s.
  119  501(c) of the Internal Revenue Code which that is duly
  120  registered with the department.
  121         (6) “Crisis” means an event that garners widespread
  122  national or global media coverage due to an actual or perceived
  123  threat of harm to an individual, a group, or a community.
  124         (7)(6) “Department” means the Department of Agriculture and
  125  Consumer Services.
  126         (8) “Disaster” means a natural, technological, or civil
  127  event, including, but not limited to, an explosion, chemical
  128  spill, earthquake, tsunami, landslide, volcanic activity,
  129  avalanche, wildfire, tornado, hurricane, drought, or flood,
  130  which affects one or more countries and causes damage of
  131  sufficient severity and magnitude to result in:
  132         (a) An official declaration of a state of emergency; or
  133         (b) An official request for international assistance.
  134         (9)(7) “Division” means the Division of Consumer Services
  135  of the Department of Agriculture and Consumer Services.
  136         (10)(8) “Educational institutions” means those institutions
  137  and organizations described in s. 212.08(7)(cc)8.a. The term
  138  includes private nonprofit organizations, the purpose of which
  139  is to raise funds for schools teaching grades kindergarten
  140  through grade 12, colleges, and universities, including any
  141  nonprofit newspaper of free or paid circulation primarily on
  142  university or college campuses which holds a current exemption
  143  from federal income tax under s. 501(c)(3) of the Internal
  144  Revenue Code, any educational television network or system
  145  established pursuant to s. 1001.25 or s. 1001.26, and any
  146  nonprofit television or radio station that is a part of such
  147  network or system and that holds a current exemption from
  148  federal income tax under s. 501(c)(3) of the Internal Revenue
  149  Code. The term also includes a nonprofit educational cable
  150  consortium that holds a current exemption from federal income
  151  tax under s. 501(c)(3) of the Internal Revenue Code, whose
  152  primary purpose is the delivery of educational and instructional
  153  cable television programming and whose members are composed
  154  exclusively of educational organizations that hold a valid
  155  consumer certificate of exemption and that are either an
  156  educational institution as defined in this subsection or
  157  qualified as a nonprofit organization pursuant to s. 501(c)(3)
  158  of the Internal Revenue Code.
  159         (11)(9) “Emergency service employee” means an any employee
  160  who is a firefighter, as defined in s. 633.102, or ambulance
  161  driver, emergency medical technician, or paramedic, as defined
  162  in s. 401.23.
  163         (12)(10) “Federated fundraising organization” means a
  164  federation of independent charitable organizations that which
  165  have voluntarily joined together, including, but not limited to,
  166  a united way or community chest, for purposes of raising and
  167  distributing contributions for and among themselves and where
  168  membership does not confer operating authority and control of
  169  the individual organization upon the federated group
  170  organization.
  171         (13)(11) “Fundraising costs” means those costs incurred in
  172  inducing others to make contributions to a charitable
  173  organization or sponsor for which the contributors will receive
  174  no direct economic benefit. Fundraising costs include, but are
  175  not limited to, salaries, rent, acquiring and obtaining mailing
  176  lists, printing, mailing, and all direct and indirect costs of
  177  soliciting, as well as the cost of unsolicited merchandise sent
  178  to encourage contributions.
  179         (14)(12) “Law enforcement officer” means a any person who
  180  is elected, appointed, or employed by any municipality or the
  181  state or any political subdivision thereof and:
  182         (a) Who is vested with authority to bear arms and make
  183  arrests and whose primary responsibility is the prevention and
  184  detection of crime or the enforcement of the criminal, traffic,
  185  or highway laws of the state; or
  186         (b) Whose responsibility includes supervision, protection,
  187  care, custody, or control of inmates within a correctional
  188  institution.
  189         (15) “Management and general costs” means all such costs of
  190  a charitable organization or sponsor which are not identifiable
  191  with a single program or fundraising activity but which are
  192  indispensable to the conduct of such programs and activities and
  193  the charitable organization’s or sponsor’s existence. The term
  194  includes, but is not limited to, expenses for:
  195         (a) The overall direction of the organization.
  196         (b) Business management.
  197         (c) General recordkeeping.
  198         (d) Budgeting.
  199         (e) Financial reporting and related expenses.
  200         (f) Salaries.
  201         (g) Rent.
  202         (h) Supplies.
  203         (i) Equipment.
  204         (j) General overhead.
  205         (16)(13) “Membership” means the relationship of a person to
  206  an organization which that entitles her or him to the
  207  privileges, professional standing, honors, or other direct
  208  benefit of the organization in addition to the right to vote,
  209  elect officers, and hold office in the organization.
  210         (17)(14) “Owner” means a any person who has a direct or
  211  indirect interest in any professional fundraising consultant or
  212  professional solicitor.
  213         (18)(15) “Parent organization” means that part of a
  214  charitable organization or sponsor which coordinates,
  215  supervises, or exercises control over policy, fundraising, and
  216  expenditures or assists or advises one or more of the
  217  organization’s chapters, branches, or affiliates in this state.
  218         (19)(16) “Person” means an any individual, organization,
  219  trust, foundation, group, association, entity, partnership,
  220  corporation, society, or any combination thereof of them.
  221         (20)(17) “Professional fundraising consultant” means a any
  222  person who is retained by a charitable organization or sponsor
  223  for a fixed fee or rate under a written agreement to plan,
  224  manage, conduct, carry on, advise, consult, or prepare material
  225  for a solicitation of contributions in this state, but who does
  226  not solicit contributions or employ, procure, or engage any
  227  compensated person to solicit contributions and who does not at
  228  any time have custody or control of contributions. A bona fide
  229  volunteer or bona fide employee or salaried officer of a
  230  charitable organization or sponsor maintaining a permanent
  231  establishment in this state is not a professional fundraising
  232  consultant. An attorney, investment counselor, or banker who
  233  advises an individual, corporation, or association to make a
  234  charitable contribution is not a professional fundraising
  235  consultant as the result of such advice.
  236         (21)(18) “Professional solicitor” means a any person who,
  237  for compensation, performs for a charitable organization or
  238  sponsor any service in connection with which contributions are
  239  or will be solicited in, or from a location in, this state by
  240  the compensated person or by any person it employs, procures, or
  241  otherwise engages, directly or indirectly, to solicit
  242  contributions, or a person who plans, conducts, manages, carries
  243  on, advises, consults, whether directly or indirectly, in
  244  connection with the solicitation of contributions for or on
  245  behalf of a charitable organization or sponsor, but who does not
  246  qualify as a professional fundraising consultant. A bona fide
  247  volunteer or bona fide employee or salaried officer of a
  248  charitable organization or sponsor maintaining a permanent
  249  establishment in this state is not a professional solicitor. An
  250  attorney, investment counselor, or banker who advises an
  251  individual, corporation, or association to make a charitable
  252  contribution is not a professional solicitor as the result of
  253  such advice.
  254         (22) “Program service costs” means all expenses incurred
  255  primarily to accomplish the charitable organization or sponsor’s
  256  stated purposes. The term does not include fundraising costs.
  257         (23)(19) “Religious institution” means any church,
  258  ecclesiastical or denominational organization, or established
  259  physical place for worship in this state at which nonprofit
  260  religious services and activities are regularly conducted and
  261  carried on, and includes those bona fide religious groups which
  262  do not maintain specific places of worship. The term “Religious
  263  institution” also includes any separate group or corporation
  264  that which forms an integral part of a religious institution
  265  that which is exempt from federal income tax under the
  266  provisions of s. 501(c)(3) of the Internal Revenue Code, that is
  267  or qualifies as being exempt from filing an annual tax return
  268  under the provisions of 26 U.S.C. s. 6033, and that which is not
  269  primarily supported by funds solicited outside its own
  270  membership or congregation.
  271         (24)(20) “Solicitation” means a request, directly or
  272  indirectly, for money, property, financial assistance, or any
  273  other thing of value on the plea or representation that such
  274  money, property, financial assistance, or other thing of value
  275  or a portion of it will be used for a charitable or sponsor
  276  purpose or will benefit a charitable organization or sponsor.
  277  The term “Solicitation” includes, but is not limited to, the
  278  following methods of requesting or securing the promise, pledge,
  279  or grant of money, property, financial assistance, or any other
  280  thing of value:
  281         (a) Making any oral or written request;
  282         (b) Making any announcement to the press, on radio or
  283  television, by telephone or telegraph, or by any other
  284  communication device concerning an appeal or campaign by or for
  285  any charitable organization or sponsor or for any charitable or
  286  sponsor purpose;
  287         (c) Distributing, circulating, posting, or publishing any
  288  handbill, written advertisement, or other publication that
  289  directly or by implication seeks to obtain any contribution; or
  290         (d) Selling or offering or attempting to sell any
  291  advertisement, advertising space, book, card, coupon, chance,
  292  device, magazine, membership, merchandise, subscription,
  293  sponsorship, flower, admission, ticket, food, or other service
  294  or tangible good, item, or thing of value, or any right of any
  295  description in connection with which any appeal is made for any
  296  charitable organization or sponsor or charitable or sponsor
  297  purpose, or when the name of any charitable organization or
  298  sponsor is used or referred to in any such appeal as an
  299  inducement or reason for making the sale or when, in connection
  300  with the sale or offer or attempt to sell, any statement is made
  301  that all or part of the proceeds from the sale will be used for
  302  any charitable or sponsor purpose or will benefit any charitable
  303  organization or sponsor.
  304  
  305  A solicitation is considered as having taken place whether or
  306  not the person making the solicitation receives any
  307  contribution. A solicitation does not occur when a person
  308  applies for a grant or an award to the government or to an
  309  organization that is exempt from federal income taxation under
  310  s. 501(a) of the Internal Revenue Code and described in s.
  311  501(c) of the Internal Revenue Code and is duly registered with
  312  the department.
  313         (25)(21) “Sponsor” means a group or person that which is or
  314  holds itself out to be soliciting contributions by the use of
  315  any name that which implies that the group or person is in any
  316  way affiliated with or organized for the benefit of emergency
  317  service employees or law enforcement officers and the group or
  318  person which is not a charitable organization. The term includes
  319  a chapter, branch, or affiliate that which has its principal
  320  place of business outside the state, if such chapter, branch, or
  321  affiliate solicits or holds itself out to be soliciting
  322  contributions in this state.
  323         (26)(22) “Sponsor purpose” means any program or endeavor
  324  performed to benefit emergency service employees or law
  325  enforcement officers.
  326         (27)(23) “Sponsor sales promotion” means an advertising or
  327  sales campaign conducted by a commercial co-venturer who
  328  represents that the purchase or use of goods or services offered
  329  by the commercial co-venturer will be used for a sponsor purpose
  330  or donated to a sponsor. The provision of advertising services
  331  to a sponsor does not, in itself, constitute a sponsor sales
  332  promotion.
  333         Section 4. Subsection (1), paragraphs (a) and (g) of
  334  subsection (2), subsection (3), paragraph (b) of subsection (4),
  335  and subsections (7) and (8) of section 496.405, Florida
  336  Statutes, are amended, and subsections (9) and (10) are added to
  337  that section, to read:
  338         496.405 Registration statements by charitable organizations
  339  and sponsors.—
  340         (1)(a) A charitable organization or sponsor, unless
  341  exempted pursuant to s. 496.406, which intends to solicit
  342  contributions in this state by any means or have funds solicited
  343  on its behalf by any other person, charitable organization,
  344  sponsor, commercial co-venturer, or professional solicitor, or
  345  that participates in a charitable sales promotion or sponsor
  346  sales promotion, must, before prior to engaging in any of these
  347  activities, file an initial registration statement, and a
  348  renewal statement annually thereafter, with the department.
  349         (a)(b)Except as provided in paragraph (b), any changes in
  350  the information submitted on the initial registration statement
  351  or the last renewal statement must be updated annually on a
  352  renewal statement provided by the department on or before the
  353  date that marks 1 year after the date the department approved
  354  the initial registration statement as provided in this section.
  355  The department shall annually provide a renewal statement to
  356  each registrant by mail or by electronic mail at least 30 days
  357  before the renewal date.
  358         (b) Any changes to the information submitted to the
  359  department pursuant to paragraph (2)(d) on the initial
  360  registration statement or the last renewal statement must be
  361  reported to the department on a form prescribed by the
  362  department within 10 days after the change occurs.
  363         (c) A charitable organization or sponsor that is required
  364  to file an initial registration statement or annual renewal
  365  statement may not, before prior to approval of its statement by
  366  the department in accordance with subsection (7), solicit
  367  contributions or have contributions solicited on its behalf by
  368  any other person, charitable organization, sponsor, commercial
  369  co-venturer, or professional solicitor, or participate in a
  370  charitable sales promotion or sponsor sales promotion.
  371         (d) For good cause shown, the department may extend the
  372  time for the filing of an annual renewal statement or financial
  373  report for a period not to exceed 60 days, during which time the
  374  previous registration remains in effect.
  375         (d)(e)In no event shall The registration of a charitable
  376  organization or sponsor may not continue in effect and shall
  377  expire without further action of the department:
  378         1. After the date the charitable organization or sponsor
  379  should have filed, but failed to file, its renewal statement
  380  financial report in accordance with this section.
  381         2.For failure to provide a financial statement within any
  382  extension period provided under and s. 496.407. The organization
  383  may not file a renewal statement until it has filed the required
  384  financial report with the department.
  385         (2) The initial registration statement must be submitted on
  386  a form prescribed by the department, signed by an authorized
  387  official of the charitable organization or sponsor who shall
  388  certify that the registration statement is true and correct, and
  389  include the following information or material:
  390         (a) A copy of the financial statement report or Internal
  391  Revenue Service Form 990 and all attached schedules or Internal
  392  Revenue Service Form 990-EZ and Schedule O required under s.
  393  496.407 for the immediately preceding fiscal year. A newly
  394  organized charitable organization or sponsor with no financial
  395  history must file a budget for the current fiscal year.
  396         (g) The following information must be filed with the
  397  initial registration statement and must be updated when any
  398  change occurs in the information that was previously filed with
  399  the initial registration statement:
  400         1. The principal street address and telephone number of the
  401  charitable organization or sponsor and the street address and
  402  telephone numbers of any offices in this state or, if the
  403  charitable organization or sponsor does not maintain an office
  404  in this state, the name, street address, and telephone number of
  405  the person who that has custody of its financial records. The
  406  parent organization that files a consolidated registration
  407  statement on behalf of its chapters, branches, or affiliates
  408  must additionally provide the street addresses and telephone
  409  numbers of all such locations in this state.
  410         2. The names and street addresses of the officers,
  411  directors, trustees, and the principal salaried executive
  412  personnel.
  413         3. The date when the charitable organization’s or sponsor’s
  414  fiscal year ends.
  415         4. A list or description of the major program activities.
  416         5. The names, street addresses, and telephone numbers of
  417  the individuals or officers who have final responsibility for
  418  the custody of the contributions and who will be responsible for
  419  the final distribution of the contributions.
  420         (3) Each chapter, branch, or affiliate of a parent
  421  organization that is required to register under this section
  422  must either file a separate registration statement and financial
  423  statement report or must report the required information to its
  424  parent organization, which shall then file, on a form prescribed
  425  by the department, a consolidated registration statement for the
  426  parent organization and its Florida chapters, branches, and
  427  affiliates. A consolidated registration statement filed by a
  428  parent organization must include or be accompanied by financial
  429  statements reports as specified in s. 496.407 for the parent
  430  organization and each of its Florida chapters, branches, and
  431  affiliates that solicited or received contributions during the
  432  preceding fiscal year. However, if all contributions received by
  433  chapters, branches, or affiliates are remitted directly into a
  434  depository account that which feeds directly into the parent
  435  organization’s centralized accounting system from which all
  436  disbursements are made, the parent organization may submit one
  437  consolidated financial statement report on a form prescribed by
  438  the department. The consolidated financial statement must
  439  reflect the activities of each chapter, branch, or affiliate of
  440  the parent organization, including all contributions received in
  441  the name of each chapter, branch, or affiliate; all payments
  442  made to each chapter, branch, or affiliate; and all
  443  administrative fees assessed to each chapter, branch, or
  444  affiliate.
  445         (4)
  446         (b) A charitable organization or sponsor that which fails
  447  to file a registration statement by the due date may be assessed
  448  an additional fee for such late filing. The late filing fee is
  449  shall be $25 for each month or part of a month after the date on
  450  which the annual renewal statement was and financial report were
  451  due to be filed with the department.
  452         (7)(a) The department must examine each initial
  453  registration statement or annual renewal statement and the
  454  supporting documents filed by a charitable organization or
  455  sponsor and shall determine whether the registration
  456  requirements are satisfied. Within 15 business working days
  457  after its receipt of a statement, the department must examine
  458  the statement, notify the applicant of any apparent errors or
  459  omissions, and request any additional information the department
  460  is allowed by law to require. Failure to correct an error or
  461  omission or to supply additional information is not grounds for
  462  denial of the initial registration or annual renewal statement
  463  unless the department has notified the applicant within such
  464  period of 15 business days the 15-working-day period. The
  465  department must approve or deny each statement, or must notify
  466  the applicant that the activity for which she or he seeks
  467  registration is exempt from the registration requirement, within
  468  15 business working days after receipt of the initial
  469  registration or annual renewal statement or the requested
  470  additional information or correction of errors or omissions. Any
  471  statement that is not approved or denied within 15 business
  472  working days after receipt of the requested additional
  473  information or correction of errors or omissions is approved.
  474  Within 7 business working days after receipt of a notification
  475  that the registration requirements are not satisfied, the
  476  charitable organization or sponsor may request a hearing. The
  477  hearing must be held within 7 business working days after
  478  receipt of the request, and any recommended order, if one is
  479  issued, must be rendered within 3 business working days of the
  480  hearing. The final order must then be issued within 2 business
  481  working days after the recommended order. If a recommended order
  482  is not issued, the final order must be issued within 5 business
  483  working days after the hearing. The proceedings must be
  484  conducted in accordance with chapter 120, except that the time
  485  limits and provisions set forth in this subsection prevail to
  486  the extent of any conflict.
  487         (b) If a charitable organization or sponsor discloses
  488  information specified in subparagraphs (2)(d)2.-7. in the
  489  initial registration statement or annual renewal statement, the
  490  time limits of this subsection are waived, and the department
  491  shall process such initial registration statement or annual
  492  renewal statement in accordance with the time limits in chapter
  493  120. The registration of a charitable organization or sponsor
  494  shall be automatically suspended for failure to disclose any
  495  information specified in subparagraphs (2)(d)2.-7. until such
  496  time as the required information is submitted to the department.
  497         (8) A No charitable organization or sponsor, or any
  498  officer, director, trustee, or employee thereof, may not shall
  499  knowingly allow any officer, director, trustee, or employee of
  500  the charitable organization or sponsor of its officers,
  501  directors, trustees, or employees to solicit contributions on
  502  behalf of such charitable organization or sponsor if such
  503  officer, director, trustee, or employee has, in any state,
  504  regardless of adjudication, been convicted of, or found guilty
  505  of, or pled guilty or nolo contendere to, or has been
  506  incarcerated within the last 10 years as a result of having
  507  previously been convicted of, or found guilty of, or pled guilty
  508  or nolo contendere to, any felony within the last 10 years or
  509  any crime within the last 10 years involving fraud, theft,
  510  larceny, embezzlement, fraudulent conversion, misappropriation
  511  of property, or any crime arising from the conduct of a
  512  solicitation for a charitable organization or sponsor, or has
  513  been enjoined, in any state, from violating any law relating to
  514  a charitable solicitation. The prohibitions in this subsection
  515  also apply to any misdemeanor in another state which constitutes
  516  a disqualifying felony in this state.
  517         (9) The department may deny or revoke the registration of a
  518  charitable organization or sponsor if the charitable
  519  organization or sponsor, or any officer, director, or trustee
  520  thereof, has had the right to solicit contributions revoked in
  521  any state, has entered into an agreement with any state to cease
  522  soliciting contributions within that state, or has been ordered
  523  by any court or governmental agency to cease soliciting
  524  contributions within any state.
  525         (10) A charitable organization or sponsor registered under
  526  this section which ends solicitation activities or participation
  527  in charitable sales promotions in this state shall immediately
  528  notify the department in writing of the date such activities
  529  ceased.
  530         Section 5. Section 496.4055, Florida Statutes, is created
  531  to read:
  532         496.4055 Charitable organization or sponsor board duties.—
  533         (1) As used in this section, the term “conflict of interest
  534  transaction” means a transaction between a charitable
  535  organization or sponsor and another party in which a director,
  536  officer, or trustee of the charitable organization or sponsor
  537  has a direct or indirect interest. The term includes, but is not
  538  limited to, the sale, lease, or exchange of property to or from
  539  the charitable organization or sponsor; the lending of moneys to
  540  or borrowing of moneys from the charitable organization or
  541  sponsor; and the payment of compensation for services provided
  542  to or from the charitable organization or sponsor.
  543         (2) The board of directors, or an authorized committee
  544  thereof, of a charitable organization or sponsor required to
  545  register with the department under s. 496.405 shall adopt a
  546  policy regarding conflict of interest transactions.
  547         Section 6. Section 496.407, Florida Statutes, is amended to
  548  read:
  549         496.407 Financial statement report.—
  550         (1) A charitable organization or sponsor that is required
  551  to initially register or annually renew registration must file
  552  an annual financial statement report for the immediately
  553  preceding fiscal year on upon a form prescribed by the
  554  department.
  555         (a) The statement report must include the following:
  556         1.(a) A balance sheet.
  557         2.(b) A statement of support, revenue and expenses, and any
  558  change in the fund balance.
  559         3.(c) The names and addresses of the charitable
  560  organizations or sponsors, professional fundraising consultant,
  561  professional solicitors, and commercial co-venturers used, if
  562  any, and the amounts received from each of them, if any.
  563         4.(d) A statement of functional expenses that must include,
  564  but not be limited to, expenses in the following categories:
  565         a.1. Program service costs.
  566         b.2. Management and general costs.
  567         c.3. Fundraising costs.
  568         (b) The financial statement must be audited or reviewed as
  569  follows:
  570         1. For a charitable organization or sponsor that receives
  571  less than $500,000 in annual contributions, a compilation,
  572  audit, or review of the financial statement is optional.
  573         2. For a charitable organization or sponsor that receives
  574  at least $500,000 but less than $1 million in annual
  575  contributions, the financial statement shall be reviewed or
  576  audited by an independent certified public accountant.
  577         3. For a charitable organization or sponsor that receives
  578  $1 million or more in annual contributions, the financial
  579  statement shall be audited by an independent certified public
  580  accountant.
  581         (c) Audits and reviews shall be prepared in accordance with
  582  the following standards:
  583         1. Audits shall be prepared by an independent certified
  584  public account in accordance with generally accepted auditing
  585  standards, including the Statements on Auditing Standards.
  586         2. Reviews shall be prepared by an independent certified
  587  public accountant in accordance with the Statements on Standards
  588  for Accounting and Review Services.
  589         (d) Audited and reviewed financial statements must be
  590  accompanied by a report signed and prepared by the independent
  591  certified public accountant performing such audit or review.
  592         (2) In lieu of the financial statement report described in
  593  subsection (1), a charitable organization or sponsor that
  594  receives less than $500,000 in annual contributions may submit a
  595  copy of its Internal Revenue Service Form 990 and all attached
  596  schedules filed for the preceding fiscal year, or a copy of its
  597  Internal Revenue Service Form 990-EZ and Schedule O filed for
  598  the preceding fiscal year.
  599         (3) Upon a showing of good cause by a charitable
  600  organization or sponsor, the department may extend the time for
  601  the filing of a financial statement required under this section
  602  by up to 180 days, during which time the previous registration
  603  shall remain active. The registration shall be automatically
  604  suspended for failure to file the financial statement within the
  605  extension period.
  606         (4) The department may require that an audit or review be
  607  conducted for any financial statement submitted by any
  608  charitable organization or sponsor. A charitable organization or
  609  sponsor may elect to also include a financial report that has
  610  been audited by an independent certified public accountant or an
  611  audit with opinion by an independent certified public
  612  accountant. In the event that a charitable organization or
  613  sponsor elects to file an audited financial report, this
  614  optional filing must be noted in the department’s annual report
  615  submitted pursuant to s. 496.423.
  616         Section 7. Section 496.4071, Florida Statutes, is created
  617  to read:
  618         496.4071Supplemental financial disclosure.—
  619         (1) If, for the immediately preceding fiscal year, a
  620  charitable organization or sponsor had more than $1 million in
  621  total revenue and spent less than 25 percent of the
  622  organization’s total annual functional expenses on program
  623  service costs, in addition to any financial statement required
  624  under s. 496.407, the charitable organization or sponsor shall
  625  file the following supplemental financial information on a form
  626  prescribed by the department:
  627         (a) The dollar amount and the percentage of total revenue
  628  and charitable contributions allocated to funding each of the
  629  following administrative functions:
  630         1. Total salaries of all persons employed by the charitable
  631  organization or sponsor.
  632         2. Fundraising.
  633         3. Travel expenses.
  634         4. Overhead and other expenses related to managing and
  635  administering the charitable organization or sponsor.
  636         (b) The name of and specific sum earned by or paid to all
  637  employees or consultants who earned or were paid more than
  638  $100,000 during the immediately preceding fiscal year.
  639         (c) The name of and specific sum paid to all service
  640  providers who were paid $100,000 or more during the immediately
  641  preceding fiscal year and a brief description of the services
  642  provided.
  643         (d) The dollar amount and percentage of total revenue and
  644  charitable contributions allocated to programs.
  645         (e) The details of any economic or business transactions
  646  between the charitable organization or sponsor and an officer,
  647  trustee, or director of the charitable organization or sponsor;
  648  the immediate family of an officer, trustee, or director of the
  649  charitable organization or sponsor; any entity controlled by an
  650  officer, trustee, or director of the charitable organization or
  651  sponsor; any entity controlled by the immediate family of an
  652  officer, trustee, or director of the charitable organization or
  653  sponsor; any entity that employed or engaged for consultation an
  654  officer, trustee, or director of the charitable organization or
  655  sponsor; and any entity that employed or engaged for
  656  consultation the immediate family of an officer, trustee, or
  657  director of the charitable organization or sponsor. As used in
  658  this paragraph, the term “immediate family” means a parent,
  659  spouse, child, sibling, grandparent, grandchild, brother-in-law,
  660  sister-in-law, son-in-law, daughter-in-law, mother-in-law, or
  661  father-in-law.
  662         (2) The supplemental financial information required under
  663  subsection (1) must be filed with the department by the
  664  charitable organization or sponsor within 30 days after
  665  receiving a request for such information from the department.
  666         Section 8. Section 496.4072, Florida Statutes, is created
  667  to read:
  668         496.4072 Financial statements for specific disaster relief
  669  solicitations.—
  670         (1) A charitable organization or sponsor that solicits
  671  contributions in this state for a charitable purpose related to
  672  a specific disaster or crisis and receives at least $100,000 in
  673  contributions in response to such solicitation shall file
  674  quarterly disaster relief financial statements with the
  675  department on a form prescribed by the department. The quarterly
  676  statements must detail the contributions secured as a result of
  677  the solicitation and the manner in which such contributions were
  678  expended. The department shall post notice on its website of the
  679  disasters and crises subject to the additional reporting
  680  requirements in this section within ten days of the disaster or
  681  crisis.
  682         (2) The first quarterly statement shall be filed on the
  683  last day of the third month following the accrual of at least
  684  $100,000 in contributions after the commencement of
  685  solicitations for the specific disaster or crisis. The
  686  charitable organization or sponsor shall continue to file
  687  quarterly statements with the department until the quarter after
  688  all contributions raised in response to the solicitation are
  689  expended.
  690         Section 9. Subsections (4), (6), and (9) of section
  691  496.409, Florida Statutes, are amended, and subsection (10) is
  692  added to that section, to read:
  693         496.409 Registration and duties of professional fundraising
  694  consultant.—
  695         (4) A professional fundraising consultant may enter into a
  696  contract or agreement with a charitable organization or sponsor
  697  only if the charitable organization or sponsor has complied with
  698  all applicable provisions of this chapter. A Every contract or
  699  agreement between a professional fundraising consultant and a
  700  charitable organization or sponsor must be in writing, signed by
  701  two authorized officials of the charitable organization or
  702  sponsor, and filed by the professional fundraising consultant
  703  with the department at least 5 days before prior to the
  704  performance of any material service by the professional
  705  fundraising consultant. Solicitation under the contract or
  706  agreement may not begin before the filing of the contract or
  707  agreement.
  708         (6)(a) The department shall examine each registration
  709  statement and all supporting documents filed by a professional
  710  fundraising consultant and determine whether the registration
  711  requirements are satisfied. If the department determines that
  712  the registration requirements are not satisfied, the department
  713  must notify the professional fundraising consultant within 15
  714  business working days after its receipt of the registration
  715  statement; otherwise the registration statement is approved.
  716  Within 7 business working days after receipt of a notification
  717  that the registration requirements are not satisfied, the
  718  applicant may request a hearing. The hearing must be held within
  719  7 business working days after receipt of the request, and any
  720  recommended order, if one is issued, must be rendered within 3
  721  business working days after the hearing. The final order must
  722  then be issued within 2 business working days after the
  723  recommended order. If there is no recommended order, the final
  724  order must be issued within 5 business working days after the
  725  hearing. The proceedings must be conducted in accordance with
  726  chapter 120, except that the time limits and provisions set
  727  forth in this subsection prevail to the extent of any conflict.
  728         (b) If a professional fundraising consultant discloses
  729  information specified in paragraphs (2)(e)-(g) in the initial
  730  application for registration or renewal application, the
  731  processing time limits of this subsection are waived and the
  732  department shall process the initial application for
  733  registration or the renewal application in accordance with the
  734  time limits in chapter 120. The registration of a professional
  735  consultant shall be automatically suspended for failure to
  736  disclose any information specified in paragraphs (2)(e)-(g)
  737  until such time as the required information is submitted to the
  738  department.
  739         (9) A No person may not act as a professional fundraising
  740  consultant, and a no professional fundraising consultant, or any
  741  officer, director, trustee, or employee thereof, may not shall
  742  knowingly employ any officer, trustee, director, or employee, if
  743  such person has, in any state, regardless of adjudication, been
  744  convicted of, or found guilty of, or pled guilty or nolo
  745  contendere to, or has been incarcerated within the last 10 years
  746  as a result of having previously been convicted of, or found
  747  guilty of, or pled guilty or nolo contendere to, any crime
  748  within the last 10 years involving fraud, theft, larceny,
  749  embezzlement, fraudulent conversion, or misappropriation of
  750  property, or any crime arising from the conduct of a
  751  solicitation for a charitable organization or sponsor, or has
  752  been enjoined in any state from violating any law relating to a
  753  charitable solicitation.
  754         (10) The department may deny or revoke the registration of
  755  a professional fundraising consultant if the professional
  756  fundraising consultant, or any of its officers, directors, or
  757  trustees, has had the right to solicit contributions revoked in
  758  any state, has entered into an agreement with any state to cease
  759  soliciting contributions within that state, or has been ordered
  760  by any court or governmental agency to cease soliciting
  761  contributions within any state.
  762         Section 10. Present subsections (3), (5), (7), (14), and
  763  (15) of section 496.410, Florida Statutes, are amended,
  764  paragraphs (j), (k), and (l) are added to subsection (2) of that
  765  section, paragraphs (i) through (n) are added to subsection (6)
  766  of that section, and a new subsection (15) is added to that
  767  section, to read:
  768         496.410 Registration and duties of professional
  769  solicitors.—
  770         (2) Applications for registration or renewal of
  771  registration must be submitted on a form prescribed by rule of
  772  the department, signed by an authorized official of the
  773  professional solicitor who shall certify that the report is true
  774  and correct, and must include the following information:
  775         (j) A list of all telephone numbers the applicant will use
  776  to solicit contributions as well as the actual physical address
  777  associated with each telephone number and any fictitious names
  778  associated with such address.
  779         (k) A copy of any script, outline, or presentation used by
  780  the applicant to solicit contributions or, if such solicitation
  781  aids are not used, written confirmation thereof.
  782         (l) A copy of sales information or literature provided to a
  783  donor or potential donor by the applicant in connection with a
  784  solicitation.
  785         (3) The application for registration must be accompanied by
  786  a fee of $300. A professional solicitor that is a partnership or
  787  corporation may register for and pay a single fee on behalf of
  788  all of its partners, members, officers, directors, agents, and
  789  employees. In that case, The names and street addresses of all
  790  the officers, employees, and agents of the professional
  791  solicitor and all other persons with whom the professional
  792  solicitor has contracted to work under its direction, including
  793  solicitors, must be listed in the application or furnished to
  794  the department within 5 days after the date of employment or
  795  contractual arrangement. Each registration is valid for 1 year
  796  and. The registration may be renewed for an additional 1-year
  797  period upon application to the department and payment of the
  798  registration fee.
  799         (5)(a) The department must examine each registration
  800  statement and supporting documents filed by a professional
  801  solicitor. If the department determines that the registration
  802  requirements are not satisfied, the department must notify the
  803  professional solicitor within 15 business working days after its
  804  receipt of the registration statement; otherwise the
  805  registration statement is approved. Within 7 business working
  806  days after receipt of a notification that the registration
  807  requirements are not satisfied, the applicant may request a
  808  hearing. The hearing must be held within 7 business working days
  809  after receipt of the request, and any recommended order, if one
  810  is issued, must be rendered within 3 business working days after
  811  the hearing. The final order must then be issued within 2
  812  business working days after the recommended order. If there is
  813  no recommended order, the final order must be issued within 5
  814  business working days after the hearing. The proceedings must be
  815  conducted in accordance with chapter 120, except that the time
  816  limits and provisions set forth in this subsection prevail to
  817  the extent of any conflict.
  818         (b) If a professional solicitor makes a disclosure
  819  specified in paragraphs (2)(f)-(h) in the initial application
  820  for registration or the renewal application, the processing time
  821  limits of this subsection are waived and the department shall
  822  process the initial application for registration or renewal
  823  application in accordance with the time limits in chapter 120.
  824  The registration of a professional solicitor shall be
  825  automatically suspended for failure to disclose any information
  826  specified in paragraphs (2)(f)-(h) until such time as the
  827  required information is submitted to the department.
  828         (6) No less than 15 days before commencing any solicitation
  829  campaign or event, the professional solicitor must file with the
  830  department a solicitation notice on a form prescribed by the
  831  department. The notice must be signed and sworn to by the
  832  contracting officer of the professional solicitor and must
  833  include:
  834         (i) A statement of the guaranteed minimum percentage of the
  835  gross receipts from contributions which will be remitted to the
  836  charitable organization or sponsor, if any, or, if the
  837  solicitation involves the sale of goods, services, or tickets to
  838  a fundraising event, the percentage of the purchase price which
  839  will be remitted to the charitable organization or sponsor, if
  840  any.
  841         (j) The percentage of a contribution which may be deducted
  842  as a charitable contribution under federal income tax laws.
  843         (k) A statement as to whether any owner, director, officer,
  844  trustee, or employee of the professional solicitor is related as
  845  a parent, spouse, child, sibling, grandparent, grandchild,
  846  brother-in-law, sister-in-law, son-in-law, daughter-in-law,
  847  mother-in-law, or father-in-law to:
  848         1. Another officer, director, owner, trustee, or employee
  849  of the professional solicitor.
  850         2. Any officer, director, owner, trustee, or employee of a
  851  charitable organization or sponsor under contract to the
  852  professional solicitor.
  853         3. Any supplier or vendor providing goods or services to a
  854  charitable organization or sponsor under contract to the
  855  professional solicitor.
  856         (l) The beginning and ending dates of the solicitation
  857  campaign.
  858         (m) A copy of any script, outline, or presentation used by
  859  the professional solicitor to solicit contributions for the
  860  solicitation campaign. If such aids are not used, written
  861  confirmation thereof.
  862         (n) A copy of sales information or literature provided to a
  863  donor or potential donor by the professional solicitor in
  864  connection with the solicitation campaign.
  865         (7) A professional solicitor may enter into a contract or
  866  agreement with a charitable organization or sponsor only if the
  867  charitable organization or sponsor has complied with all
  868  applicable provisions of this chapter. A Each contract or
  869  agreement between a professional solicitor and a charitable
  870  organization or sponsor for each solicitation campaign must be
  871  in writing, signed by two authorized officials of the charitable
  872  organization or sponsor, one of whom must be a member of the
  873  organization’s governing body and one of whom must be the
  874  authorized contracting officer for the professional solicitor,
  875  and contain all of the following provisions:
  876         (a) A statement of the charitable or sponsor purpose and
  877  program for which the solicitation campaign is being conducted.
  878         (b) A statement of the respective obligations of the
  879  professional solicitor and the charitable organization or
  880  sponsor.
  881         (c) A statement of the guaranteed minimum percentage of the
  882  gross receipts from contributions which will be remitted to the
  883  charitable organization or sponsor, if any, or, if the
  884  solicitation involves the sale of goods, services, or tickets to
  885  a fundraising event, the percentage of the purchase price which
  886  will be remitted to the charitable organization or sponsor, if
  887  any. Any stated percentage shall exclude any amount which the
  888  charitable organization or sponsor is to pay as fundraising
  889  costs.
  890         (d) A statement of the percentage of the gross revenue
  891  which the professional solicitor will be compensated. If the
  892  compensation of the professional solicitor is not contingent
  893  upon the number of contributions or the amount of revenue
  894  received, his or her compensation shall be expressed as a
  895  reasonable estimate of the percentage of the gross revenue, and
  896  the contract must clearly disclose the assumptions upon which
  897  the estimate is based. The stated assumptions must be based upon
  898  all of the relevant facts known to the professional solicitor
  899  regarding the solicitation to be conducted by the professional
  900  solicitor.
  901         (e) The effective and termination dates of the contract.
  902         (14) A No person may not act as a professional solicitor,
  903  and a no professional solicitor, or any officer, director,
  904  trustee, or employee thereof, may not shall, to solicit for
  905  compensation, knowingly employ any officer, trustee, director,
  906  employee, or any person with a controlling interest therein, who
  907  has, in any state, regardless of adjudication, been convicted
  908  of, or found guilty of, or pled guilty or nolo contendere to, or
  909  has been incarcerated within the last 10 years as a result of
  910  having previously been convicted of, or found guilty of, or pled
  911  guilty or nolo contendere to, a felony within the last 10 years
  912  involving fraud, theft, larceny, embezzlement, fraudulent
  913  conversion, or misappropriation of property, or any crime
  914  arising from the conduct of a solicitation for a charitable
  915  organization or sponsor, or has been enjoined in any state from
  916  violating any law relating to a charitable solicitation. The
  917  prohibitions in this subsection also apply to any misdemeanor in
  918  another state which constitutes a disqualifying felony in this
  919  state.
  920         (15) The department may deny or revoke the registration of
  921  a professional solicitor if the professional solicitor, or any
  922  of its officers, directors, trustees, or agents, has had the
  923  right to solicit contributions revoked in any state, has entered
  924  into an agreement with any state to cease soliciting
  925  contributions within that state, or has been ordered by any
  926  court or governmental agency to cease soliciting contributions
  927  within any state.
  928         (16)(15) All registration fees must be paid to the
  929  department and deposited into the General Inspection Trust Fund.
  930         Section 11. Section 496.4101, Florida Statutes, is created
  931  to read:
  932         496.4101 Licensure of professional solicitors and certain
  933  employees thereof.—
  934         (1) Each officer, director, trustee, or owner of a
  935  professional solicitor and any employee of a professional
  936  solicitor conducting telephonic solicitations must, before
  937  engaging in solicitation activities, obtain a solicitor license
  938  from the department.
  939         (2) Persons required to obtain a solicitor license under
  940  subsection (1) shall submit to the department, in such form as
  941  the department prescribes, an application for a solicitor
  942  license. The application must include the following information:
  943         (a)The true name, date of birth, unique identification
  944  number of a driver license or other valid form of
  945  identification, and home address of the applicant.
  946         (b)If the applicant, in any state, regardless of
  947  adjudication, has previously been convicted of, or found guilty
  948  of, or pled guilty or nolo contendere to, or has been
  949  incarcerated within the last 10 years as a result of having
  950  previously been convicted of, or found guilty of, or pled guilty
  951  or nolo contendere to, any crime within the last 10 years
  952  involving fraud, theft, larceny, embezzlement, fraudulent
  953  conversion, or misappropriation of property, or any crime
  954  arising from the conduct of a solicitation for a charitable
  955  organization or sponsor, or has been enjoined, in any state,
  956  from violating any law relating to a charitable solicitation.
  957         (c)If the applicant, in any state, is involved in pending
  958  litigation or has had entered against her or him an injunction,
  959  a temporary restraining order, or a final judgment or order,
  960  including a stipulated judgment or order, an assurance of
  961  voluntary compliance, cease and desist, or any similar document,
  962  in any civil or administrative action involving fraud, theft,
  963  larceny, embezzlement, fraudulent conversion, or
  964  misappropriation of property, or has been enjoined from
  965  violating any law relating to a charitable solicitation.
  966         (3)(a)°Each applicant shall submit a complete set of his or
  967  her fingerprints with the initial application for a solicitor
  968  license and a fee equal to the federal and state costs for
  969  fingerprint processing and fingerprint retention. The state cost
  970  for fingerprint processing is that authorized in s.
  971  943.053(3)(b) for records provided to persons or entities other
  972  than those specified as exceptions therein.
  973         (b)°The department shall forward the fingerprints to the
  974  Department of Law Enforcement for state processing, and the
  975  Department of Law Enforcement shall forward them to the Federal
  976  Bureau of Investigation for national processing.
  977         (c)°All fingerprints submitted to the Department of Law
  978  Enforcement as required under this subsection shall be retained
  979  by the Department of Law Enforcement as provided under s.
  980  943.05(2)(g) and (h) and enrolled in the Federal Bureau of
  981  Investigation’s national retained print arrest notification
  982  program. Fingerprints shall not be enrolled in the national
  983  retained print arrest notification program until the Department
  984  of Law Enforcement begins participation with the Federal Bureau
  985  of Investigation. Arrest fingerprints will be searched against
  986  the retained prints by the Department of Law Enforcement and the
  987  Federal Bureau of Investigation.
  988         (d)°For any renewal of the applicant’s license, the
  989  department shall request the Department of Law Enforcement to
  990  forward the retained fingerprints of the applicant to the
  991  Federal Bureau of Investigation unless the applicant is enrolled
  992  in the national retained print arrest notification program
  993  described in paragraph (c). The fee for the national criminal
  994  history check will be paid as part of the renewal fee to the
  995  department and forwarded by the department to Department of Law
  996  Enforcement. If the applicant’s fingerprints are retained in the
  997  national retained print arrest notification program, the
  998  applicant shall pay the state and national retention fee to the
  999  department which will forward the fee to the Department of Law
 1000  Enforcement.
 1001         (e)°The department shall notify the Department of Law
 1002  Enforcement regarding any person whose fingerprints have been
 1003  retained but who is no longer licensed under this chapter.
 1004         (f)°The department shall screen background results to
 1005  determine if an applicant meets licensure requirements.
 1006         (4) A solicitor license must be renewed annually by the
 1007  submission of a renewal application. A solicitor license that is
 1008  not renewed expires without further action by the department.
 1009         (5) Each applicant for a solicitor license shall remit a
 1010  license fee of $100 to the department at the time the initial
 1011  application is filed with the department and an annual renewal
 1012  fee of $100 thereafter. All fees collected, less the cost of
 1013  administration, shall be deposited into the General Inspection
 1014  Trust Fund.
 1015         (6) Any material change to the information submitted to the
 1016  department in the initial application or renewal application for
 1017  a solicitor license shall be reported to the department by the
 1018  applicant or licensee within 10 days after the change occurs.
 1019  The applicant or licensee shall also remit a fee in the amount
 1020  of $10 for processing the change to the initial or renewal
 1021  application.
 1022         (7) It is a violation of this chapter:
 1023         (a) For an applicant to provide inaccurate or incomplete
 1024  information to the department in the initial or renewal
 1025  application for a solicitor license.
 1026         (b) For any person specified in subsection (1) to fail to
 1027  maintain a solicitor license as required by this section.
 1028         (c) For a professional solicitor to allow, require, permit,
 1029  or authorize an employee without an active solicitor license
 1030  issued under this section to conduct telephonic solicitations.
 1031         (8) The department shall adopt rules that allow certain
 1032  applicants to engage in solicitation activities on an interim
 1033  basis until such time as a solicitor license is granted or
 1034  denied.
 1035         (9) The department may deny or revoke any solicitor license
 1036  if the applicant or licensee has had the right to solicit
 1037  contributions revoked in any state, has entered into an
 1038  agreement with any state to cease soliciting contributions
 1039  within that state, has been ordered by any court or governmental
 1040  agency to cease soliciting contributions within any state, or is
 1041  subject to any disqualification specified in s. 496.410(14).
 1042         Section 12. Subsections (2) and (3) of section 496.411,
 1043  Florida Statutes, are amended to read:
 1044         496.411 Disclosure requirements and duties of charitable
 1045  organizations and sponsors.—
 1046         (2) A charitable organization or sponsor soliciting in this
 1047  state must include all of the following disclosures at the point
 1048  of solicitation:
 1049         (a) The name of the charitable organization or sponsor and
 1050  state of the principal place of business of the charitable
 1051  organization or sponsor;
 1052         (b) A description of the purpose or purposes for which the
 1053  solicitation is being made;
 1054         (c) Upon request, the name and either the address or
 1055  telephone number of a representative to whom inquiries could be
 1056  addressed;
 1057         (d) Upon request, the amount of the contribution which may
 1058  be deducted as a charitable contribution under federal income
 1059  tax laws;
 1060         (e) Upon request, the source from which a written financial
 1061  statement may be obtained. Such financial statement must be for
 1062  the immediate preceding past fiscal year and must be consistent
 1063  with the annual financial statement report filed under s.
 1064  496.407. The written financial statement must be provided within
 1065  14 days after the request and must state the purpose for which
 1066  funds are raised, the total amount of all contributions raised,
 1067  the total costs and expenses incurred in raising contributions,
 1068  the total amount of contributions dedicated to the stated
 1069  purpose or disbursed for the stated purpose, and whether the
 1070  services of another person or organization have been contracted
 1071  to conduct solicitation activities.
 1072         (3) Every charitable organization or sponsor that which is
 1073  required to register under s. 496.405 or is exempt under s.
 1074  496.406(1)(d) shall must conspicuously display in capital
 1075  letters the following statement on every printed solicitation,
 1076  written confirmation, receipt, or reminder of a contribution:
 1077  
 1078         “A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL
 1079         INFORMATION MAY BE OBTAINED FROM THE DIVISION OF
 1080         CONSUMER SERVICES BY CALLING TOLL-FREE WITHIN THE
 1081         STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT,
 1082         APPROVAL, OR RECOMMENDATION BY THE STATE.”
 1083  
 1084  The statement must include a toll-free number and website for
 1085  the division which that can be used to obtain the registration
 1086  information. If When the solicitation consists of more than one
 1087  piece, the statement must be displayed prominently in the
 1088  solicitation materials. If the solicitation occurs through a
 1089  website, the statement must be conspicuously displayed on the
 1090  webpage where donations are requested.
 1091         Section 13. Subsection (1) of section 496.412, Florida
 1092  Statutes, is amended to read:
 1093         496.412 Disclosure requirements and duties of professional
 1094  solicitors.—
 1095         (1) A professional solicitor must comply with and be
 1096  responsible for complying or causing compliance with the
 1097  following disclosures:
 1098         (a) Before Prior to orally requesting a contribution, or
 1099  contemporaneously with a written request for a contribution, a
 1100  professional solicitor must clearly disclose:
 1101         1. The name of the professional solicitor as on file with
 1102  the department.
 1103         2. If the individual acting on behalf of the professional
 1104  solicitor identifies himself or herself by name, the
 1105  individual’s legal name.
 1106         3. The name and state of the principal place of business of
 1107  the charitable organization or sponsor and a description of how
 1108  the contributions raised by the solicitation will be used for a
 1109  charitable or sponsor purpose; or, if there is no charitable
 1110  organization or sponsor, a description as to how the
 1111  contributions raised by the solicitation will be used for a
 1112  charitable or sponsor purpose.
 1113         (b) In the case of a solicitation campaign conducted
 1114  orally, whether by telephone or otherwise, any written
 1115  confirmation, receipt, or reminder sent to any person who has
 1116  contributed or has pledged to contribute, shall include a clear
 1117  disclosure of the information required by paragraph (a).
 1118         (c) In addition to the information required by paragraph
 1119  (a), any written confirmation, receipt, or reminder of
 1120  contribution made pursuant to an oral solicitation and any
 1121  written solicitation shall conspicuously state in capital
 1122  letters:
 1123  
 1124         “A COPY OF THE OFFICIAL REGISTRATION AND FINANCIAL
 1125         INFORMATION MAY BE OBTAINED FROM THE DIVISION OF
 1126         CONSUMER SERVICES BY CALLING TOLL-FREE WITHIN THE
 1127         STATE. REGISTRATION DOES NOT IMPLY ENDORSEMENT,
 1128         APPROVAL, OR RECOMMENDATION BY THE STATE.”
 1129  
 1130  The statement must include a toll-free number and website for
 1131  the division which that can be used to obtain the registration
 1132  information. If When the solicitation consists of more than one
 1133  piece, the statement must be displayed prominently in the
 1134  solicitation materials. If the solicitation occurs on a website,
 1135  the statement must be conspicuously displayed on the webpage
 1136  where donations are requested.
 1137         (d) If requested by the person being solicited, the
 1138  professional solicitor shall inform that person in writing,
 1139  within 14 days after of the request, of the fixed percentage of
 1140  the gross revenue or the reasonable estimate of the percentage
 1141  of the gross revenue that the charitable organization or sponsor
 1142  will receive as a benefit from the solicitation campaign or
 1143  shall immediately notify the person being solicited that the
 1144  information is available on the department’s website or by
 1145  calling the division’s toll-free number.
 1146         (e) If requested by the person being solicited, the
 1147  professional solicitor shall inform that person in writing,
 1148  within 14 days after of the request, of the percentage of the
 1149  contribution which may be deducted as a charitable contribution
 1150  under federal income tax laws or shall immediately notify the
 1151  person being solicited that the information is available on the
 1152  department’s website or by calling the division’s toll-free
 1153  number.
 1154         Section 14. Section 496.4121, Florida Statutes, is created
 1155  to read:
 1156         496.4121 Collection receptacles used for donations.—
 1157         (1) As used in this section, the term “collection
 1158  receptacle“ means a receptacle used to collect donated clothing,
 1159  household items, or other goods for resale.
 1160         (2) A collection receptacle must display a permanent sign
 1161  or label on each side which contains the following information
 1162  printed in letters that are at least 3 inches in height and no
 1163  less than one-half inch in width, in a color that contrasts with
 1164  the color of the collection receptacle:
 1165         (a) For collection receptacles used by a person required to
 1166  register under this chapter, the name, business address,
 1167  telephone number, and registration number of the charitable
 1168  organization or sponsor for whom the solicitation is made.
 1169         (b) For collection receptacles placed or maintained in
 1170  public view by a person not required to register under this
 1171  chapter or by a person not claiming an exemption pursuant to
 1172  496.406, the name, telephone number, and physical address of the
 1173  business conducting the solicitation and the statement: “This is
 1174  not a charity. Donations made here support a for-profit business
 1175  and are not tax deductible.”
 1176         (3) Upon request, a charitable organization or sponsor
 1177  using a collection receptacle must provide the donor with
 1178  documentation of its tax-exempt status and the registration
 1179  issued under this chapter.
 1180         Section 15. Subsection (2) of section 496.415, Florida
 1181  Statutes, is amended, and subsection (18) is added to that
 1182  section, to read:
 1183         496.415 Prohibited acts.—It is unlawful for any person in
 1184  connection with the planning, conduct, or execution of any
 1185  solicitation or charitable or sponsor sales promotion to:
 1186         (2) Knowingly Submit false, misleading, or inaccurate
 1187  information in a document that is filed with the department,
 1188  provided to the public, or offered in response to a request or
 1189  investigation by the department, the Department of Legal
 1190  Affairs, or the state attorney.
 1191         (18) Fail to remit to a charitable organization or sponsor
 1192  the disclosed guaranteed minimum percentage of gross receipts
 1193  from contributions as required under s. 496.410(7)(c) or, if the
 1194  solicitation involved the sale of goods, services, or tickets to
 1195  a fundraising event, the percentage of the purchase price as
 1196  agreed in the contract or agreement as required under this
 1197  chapter.
 1198         Section 16. Subsection (5) of section 496.419, Florida
 1199  Statutes, is amended to read:
 1200         496.419 Powers of the department.—
 1201         (5) Upon a finding as set forth in subsection (4), the
 1202  department may enter an order doing one or more of the
 1203  following:
 1204         (a) Issuing a notice of noncompliance pursuant to s.
 1205  120.695;
 1206         (b) Issuing a cease and desist order that directs that the
 1207  person cease and desist specified fundraising activities;
 1208         (c) Refusing to register or canceling or suspending a
 1209  registration;
 1210         (d) Placing the registrant on probation for a period of
 1211  time, subject to such conditions as the department may specify;
 1212         (e) Canceling an exemption granted under s. 496.406; and
 1213         (f) Except as provided in paragraph (g), imposing an
 1214  administrative fine not to exceed $5,000 $1,000 for each act or
 1215  omission that which constitutes a violation of ss. 496.401
 1216  496.424 or s. 496.426 or a rule or order. With respect to a s.
 1217  501(c)(3) organization, the penalty imposed pursuant to this
 1218  subsection may shall not exceed $500 per violation for failure
 1219  to register under s. 496.405 or file for an exemption under s.
 1220  496.406(2). The penalty shall be the entire amount per violation
 1221  and is not to be interpreted as a daily penalty; and
 1222         (g) Imposing an administrative fine not to exceed $10,000
 1223  for a violation of this chapter that involves fraud or
 1224  deception.
 1225         Section 17. Section 496.4191, Florida Statutes, is created
 1226  to read:
 1227         496.4191Additional penalty; immediate suspension.—Upon
 1228  notification and subsequent written verification by a law
 1229  enforcement agency, a court, a state attorney, or the Florida
 1230  Department of Law Enforcement, the department shall immediately
 1231  suspend a registration or the processing of an application for a
 1232  registration if the registrant, applicant, or any officer or
 1233  director of the registrant or applicant is formally charged with
 1234  a crime involving fraud, theft, larceny, embezzlement, or
 1235  fraudulent conversion or misappropriation of property or any
 1236  crime arising from the conduct of a solicitation for a
 1237  charitable organization or sponsor until final disposition of
 1238  the case or removal or resignation of that officer or director.
 1239         Section 18. Section 496.430, Florida Statutes, is created
 1240  to read:
 1241         496.430 Disqualification for certain tax exemptions.—
 1242         (1) The department may issue an order to disqualify a
 1243  charitable organization or sponsor from receiving any sales tax
 1244  exemption certificate issued by the Department of Revenue if the
 1245  department finds, based up on the average of functional expenses
 1246  and program service costs provided to the department pursuant to
 1247  s. 496.407 for the 3 most recent fiscal years, that the
 1248  charitable organization or sponsor has failed to expend at least
 1249  25 percent of its total annual functional expenses on program
 1250  service costs.
 1251         (2) A charitable organization or sponsor may appeal a
 1252  disqualification order by requesting a hearing within 21 days
 1253  after notification from the department that it has issued a
 1254  disqualification order under this section. The hearing must be
 1255  conducted in accordance with chapter 120.
 1256         (3) Notwithstanding a finding under subsection (1) that a
 1257  charitable organization or sponsor has failed to expend at least
 1258  25 percent of its total annual functional expenses on program
 1259  service costs, the department may decline to issue a
 1260  disqualification order if the charitable organization or sponsor
 1261  establishes:
 1262         (a) That payments were made to affiliates which should be
 1263  considered in calculating the program service costs;
 1264         (b) That revenue was accumulated for a specific program
 1265  purpose consistent with representations in solicitations; or
 1266         (c) Such other mitigating circumstances as are defined by
 1267  rule of the department.
 1268         (4) A disqualification order issued by the department
 1269  pursuant to this section is effective for at least 1 year after
 1270  such order becomes final and shall remain effective until such
 1271  time as the department receives sufficient evidence from the
 1272  disqualified charitable organization or sponsor which
 1273  demonstrates it expends at least 25 percent of its total annual
 1274  functional expenses on program service costs.
 1275         (a) The charitable organization or sponsor may not submit
 1276  such evidence to the department sooner than 1 year after the
 1277  disqualification order becomes final and may not submit such
 1278  information more than once each year for consideration by the
 1279  department.
 1280         (b) The department shall also consider any financial
 1281  statement that was submitted by the charitable organization or
 1282  sponsor to the department pursuant to s. 496.407 after the
 1283  disqualification order became final.
 1284         (5) The department shall provide a disqualification order
 1285  to the Department of Revenue within 30 days after such order
 1286  becomes final. A final disqualification order is conclusive as
 1287  to the charitable organization’s or sponsor’s entitlement to any
 1288  sales tax exemption. The Department of Revenue shall revoke or
 1289  refuse to grant a sales tax exemption certificate to a
 1290  charitable organization or sponsor subject to a final
 1291  disqualification order within 30 days after receiving such
 1292  disqualification order. A charitable organization or sponsor may
 1293  not appeal or challenge the revocation or denial of a sales tax
 1294  exemption certificate by the Department of Revenue if such
 1295  revocation or denial is based upon a final disqualification
 1296  order issued pursuant to this section.
 1297         (6) This section does not apply to a charitable
 1298  organization or sponsor that:
 1299         (a) Is not required to register under this chapter with the
 1300  department; or
 1301         (b) Has been in existence for less than 4 years.
 1302         Section 19. Paragraph (a) of subsection (3) of section
 1303  741.0305, Florida Statutes, is amended to read:
 1304         741.0305 Marriage fee reduction for completion of
 1305  premarital preparation course.—
 1306         (3)(a) All individuals electing to participate in a
 1307  premarital preparation course shall choose from the following
 1308  list of qualified instructors:
 1309         1. A psychologist licensed under chapter 490.
 1310         2. A clinical social worker licensed under chapter 491.
 1311         3. A marriage and family therapist licensed under chapter
 1312  491.
 1313         4. A mental health counselor licensed under chapter 491.
 1314         5. An official representative of a religious institution
 1315  which is recognized under s. 496.404(23) 496.404(19), if the
 1316  representative has relevant training.
 1317         6. Any other provider designated by a judicial circuit,
 1318  including, but not limited to, school counselors who are
 1319  certified to offer such courses. Each judicial circuit may
 1320  establish a roster of area course providers, including those who
 1321  offer the course on a sliding fee scale or for free.
 1322         Section 20. Section 496.431, Florida Statutes, is created
 1323  to read:
 1324         496.431 Severability.—If any provision of this chapter or
 1325  its application to any person or circumstance is held invalid,
 1326  the invalidity does not affect other provisions or applications
 1327  of this chapter which can be given effect without the invalid
 1328  provision or application, and to this end the provisions of this
 1329  chapter are severable.
 1330         Section 21. For the 2014-2015 fiscal year, there is
 1331  appropriated to the Department of Agriculture and Consumer
 1332  Services, the sums of $235,352 in recurring and $239,357 in
 1333  nonrecurring funds from the General Inspection Trust Fund, and 4
 1334  full-time equivalent positions with associated salary rate of
 1335  $143,264 are authorized for the purpose of implementing this
 1336  act.
 1337         Section 22. This act shall take effect July 1, 2014.
 1338  
 1339  ================= T I T L E  A M E N D M E N T ================
 1340  And the title is amended as follows:
 1341         Delete everything before the enacting clause
 1342  and insert:
 1343                        A bill to be entitled                      
 1344         An act relating to charities; amending s. 212.08,
 1345         F.S.; excluding charitable organizations or sponsors
 1346         disqualified by the Department of Agriculture and
 1347         Consumer Services from receiving certain tax
 1348         exemptions; amending s. 212.084, F.S.; requiring the
 1349         Department of Revenue to revoke or deny a sales tax
 1350         exemption to charitable organizations or sponsors
 1351         disqualified by the department; providing for a
 1352         limited appeal of the denial or revocation of the
 1353         sales tax exemption; amending s. 496.404, F.S.;
 1354         defining terms; redefining the term “religious
 1355         institution”; amending s. 496.405, F.S.; revising the
 1356         timeframe within which a charitable organization or
 1357         sponsor must report changes to certain information
 1358         provided to the department on an initial or renewal
 1359         registration statement; providing for the automatic
 1360         expiration of a registration for failure to file a
 1361         renewal or financial statement by a certain date;
 1362         repealing a requirement that the renewal statement be
 1363         filed subsequent to the financial statement; repealing
 1364         authorization to extend the time to file a renewal
 1365         statement; specifying the information that must be
 1366         submitted by a parent organization on a consolidated
 1367         financial statement; extending the time allowed for
 1368         the department to review certain initial or renewal
 1369         registration statements; providing that failure of a
 1370         charitable organization or sponsor to make certain
 1371         disclosures in a registration statement results in the
 1372         automatic suspension of an active registration for a
 1373         specified period; prohibiting the officers, directors,
 1374         trustees, or employees of a charitable organization or
 1375         sponsor from allowing certain persons to solicit
 1376         contributions on behalf of the charitable organization
 1377         or sponsor; specifying that the prohibition against
 1378         certain persons soliciting contributions on behalf of
 1379         a charitable organization or sponsor due to the
 1380         commission of certain felonies includes those felonies
 1381         committed in any state as well as any misdemeanor in
 1382         another state which constitutes a disqualifying felony
 1383         in this state; authorizing the department to deny or
 1384         revoke the registration of a charitable organization
 1385         or sponsor under certain circumstances; requiring a
 1386         charitable organization or sponsor that has ended
 1387         solicitation activities in this state to notify the
 1388         department in writing; making technical changes;
 1389         creating s. 496.4055, F.S.; defining the term
 1390         “conflict of interest transaction”; requiring the
 1391         board of directors of a charitable organization or
 1392         sponsor, or an authorized committee thereof, to adopt
 1393         a policy regarding conflict of interest transactions;
 1394         amending s. 496.407, F.S.; requiring that the
 1395         financial statements of certain charitable
 1396         organizations or sponsors be audited or reviewed;
 1397         specifying requirements and standards for the audit or
 1398         review of a financial statement; restricting the use
 1399         of an existing alternative to the required annual
 1400         financial statement to certain charities; authorizing
 1401         the department to require an audit or review of any
 1402         financial statement and to extend the time to file a
 1403         financial statement under certain circumstances;
 1404         providing that the registration of a charitable
 1405         organization or sponsor be suspended upon its failure
 1406         to file a financial statement within an extension
 1407         period; making technical changes; creating s.
 1408         496.4071, F.S.; requiring certain charitable
 1409         organizations or sponsors to report specified
 1410         supplemental financial information to the department
 1411         by a certain date; creating s. 496.4072, F.S.;
 1412         requiring certain charitable organizations or sponsors
 1413         who solicit contributions for a specific disaster
 1414         relief effort to submit quarterly financial statements
 1415         to the department; specifying information to be
 1416         included in the quarterly financial statement and the
 1417         length of the required reporting period; amending ss.
 1418         496.409 and 496.410, F.S.; prohibiting a professional
 1419         fundraising consultant or professional solicitor from
 1420         entering into a contract or agreement with a
 1421         charitable organization or sponsor that has not
 1422         complied with certain requirements; extending the time
 1423         that the department may review initial or renewal
 1424         registration statements of professional fundraising
 1425         consultants or professional solicitors which contain
 1426         certain disclosures; providing that the failure of a
 1427         professional fundraising consultant or professional
 1428         solicitor to make certain disclosures in an initial or
 1429         renewal registration statement results in automatic
 1430         suspension of an active registration; prohibiting the
 1431         officers, trustees, directors, or employees of a
 1432         professional fundraising consultant or a professional
 1433         solicitor from allowing certain persons to solicit
 1434         contributions on behalf of the professional
 1435         fundraising consultant or professional solicitor;
 1436         specifying that the prohibition against acting as a
 1437         professional solicitor or the employment of certain
 1438         persons by a professional solicitor due to the
 1439         commission of certain felonies includes those felonies
 1440         committed in any state as well as any misdemeanor in
 1441         another state which constitutes a disqualifying felony
 1442         in this state; authorizing the department to deny or
 1443         revoke the registration of a professional fundraising
 1444         consultant or professional solicitor under certain
 1445         circumstances; revising required information in the
 1446         initial or renewal application of a professional
 1447         solicitor; repealing a provision authorizing the
 1448         payment of a single registration fee for certain
 1449         professional solicitors; requiring a professional
 1450         solicitor to provide additional specified information
 1451         to the department in a solicitation notice; creating
 1452         s. 496.4101, F.S.; requiring each officer, director,
 1453         trustee, or owner of a professional solicitor and any
 1454         employee of a professional solicitor that conducts
 1455         telephone solicitations to obtain a solicitor license
 1456         from the department; specifying application
 1457         information and the application procedure for a
 1458         solicitor license; requiring each applicant for a
 1459         solicitor license to submit a complete set of his or
 1460         her fingerprints and a fee for fingerprint processing
 1461         and retention to the department; requiring the
 1462         department to submit the applicant’s fingerprints to
 1463         the Department of Law Enforcement for a criminal
 1464         history background check; providing for retention of
 1465         fingerprints; requiring the department to notify the
 1466         Department of Law Enforcement of individuals who are
 1467         no longer licensed; requiring that a solicitor license
 1468         be renewed annually or expire automatically upon
 1469         nonrenewal; requiring that an applicant for a
 1470         solicitor license pay certain licensing fees;
 1471         providing that licensing fees be deposited into the
 1472         General Inspection Trust Fund; requiring that an
 1473         applicant for a solicitor license report changes in
 1474         information submitted to the department in a specified
 1475         manner along with a processing fee; specifying
 1476         violations; requiring the department to adopt rules
 1477         allowing certain persons to engage in solicitation
 1478         activities without a solicitor license for a specified
 1479         period; authorizing the department to deny or revoke a
 1480         solicitor license under specified circumstances;
 1481         amending ss. 496.411 and 496.412, F.S.; expanding and
 1482         revising required solicitation disclosures of
 1483         charitable organizations, sponsors, and professional
 1484         solicitors; requiring that certain exempt charitable
 1485         organizations or sponsors also provide such
 1486         solicitation disclosures; requiring that such
 1487         solicitation disclosures be placed online under
 1488         certain circumstances; creating s. 496.4121, F.S.;
 1489         defining the term “collection receptacle”; requiring
 1490         that collection receptacles display permanent signs or
 1491         labels; specifying requirements for the physical
 1492         appearance of such labels or signs and information
 1493         displayed thereon; requiring that a charitable
 1494         organization or sponsor using a collection receptacle
 1495         provide certain information to a donor upon request;
 1496         amending s. 496.415, F.S.; providing that the
 1497         submission of false, misleading, or inaccurate
 1498         information in a document connected with a
 1499         solicitation or sales promotion is unlawful; providing
 1500         that the failure to remit specified funds to a
 1501         charitable organization or sponsor is unlawful;
 1502         amending s. 496.419, F.S.; increasing administrative
 1503         fines for violations of the Solicitation of
 1504         Contributions Act; creating s. 496.4191, F.S.;
 1505         requiring the department to immediately suspend a
 1506         registration or processing of an application for
 1507         registration for a specified period if the registrant,
 1508         applicant, or any officer or director thereof is
 1509         criminally charged with certain offenses; creating s.
 1510         496.430, F.S.; authorizing the department to
 1511         disqualify a charitable organization or sponsor from
 1512         receiving a sales tax exemption under specified
 1513         circumstances; providing that a charitable
 1514         organization or sponsor may appeal a disqualification
 1515         order; specifying appeal procedure; providing
 1516         exceptions; providing that a disqualification order
 1517         remains effective for a specified period; specifying
 1518         the procedure to lift a disqualification order;
 1519         requiring the department to provide a final
 1520         disqualification order to the Department of Revenue
 1521         within a specified period; providing that a final
 1522         disqualification order is conclusive as to a
 1523         charitable organization or sponsor’s right to a sales
 1524         tax exemption; requiring the Department of Revenue to
 1525         revoke or deny a sales tax exemption to a charitable
 1526         organization or sponsor subject to a final
 1527         disqualification order within a specified period;
 1528         providing for a limited appeal of the revocation or
 1529         denial of the sales tax exemption; providing
 1530         applicability; amending s. 741.0305, F.S.; conforming
 1531         a cross-reference; creating s. 496.431, F.s.;
 1532         providing severability; making an appropriation;
 1533         providing an effective date.