Florida Senate - 2015                              CS for SB 384
       
       
        
       By the Committee on Commerce and Tourism; and Senator Garcia
       
       
       
       
       
       577-01632-15                                           2015384c1
    1                        A bill to be entitled                      
    2         An act relating to the Small Business Saturday sales
    3         tax holiday; providing a definition for the term
    4         “small business”; providing that the tax levied under
    5         ch. 212, F.S., may not be collected on the sale of
    6         certain items or articles of tangible personal
    7         property by a small business during a specified
    8         period; authorizing the Department of Revenue to adopt
    9         emergency rules; providing an appropriation; providing
   10         an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Small Business Saturday sales tax holiday.—
   15         (1)(a) As used in this section, the term “small business”
   16  means a “dealer,” as defined in s. 212.06, Florida Statutes,
   17  which:
   18         1. Has registered with the Department of Revenue;
   19         2. Began operation in this state on or before March 3,
   20  2015; and
   21         3. Owed and remitted to the department less than $200,000
   22  in tax under chapter 212, Florida Statutes, for the period
   23  beginning on:
   24         a. October 1, 2014, and ending on September 30, 2015, if
   25  the dealer was operating in this state during that entire
   26  period; or
   27         b. The date that the dealer began operation in this state,
   28  if that date occurred after October 1, 2014, and ending on
   29  September 30, 2015.
   30         (b) If the dealer is eligible to have filed a consolidated
   31  return under s. 212.11(1)(e), Florida Statutes, the dealer must
   32  have owed and remitted less than $200,000 to the department in
   33  tax under chapter 212, Florida Statutes, for all of the dealer’s
   34  places of business for the period applicable to the dealer under
   35  subparagraph (a)3.
   36         (2) The tax levied under chapter 212, Florida Statutes, may
   37  not be collected during the period from 12:00 a.m. on November
   38  28, 2015, through 11:59 p.m. on November 28, 2015, on the sale
   39  at retail, as defined in s. 212.02 (14), Florida Statutes, by a
   40  small business of any item or article of tangible personal
   41  property, as defined in s. 212.02(19), Florida Statutes, which
   42  has a sales price of $1,000 or less per item or article.
   43         (3) The Department of Revenue may, and all conditions are
   44  deemed to be met to, adopt emergency rules pursuant to ss.
   45  120.536(1) and 120.54, Florida Statutes, to administer this
   46  section.
   47         Section 2. For the 2015-2016 fiscal year, the sum of
   48  $200,000 of nonrecurring funds is appropriated from the General
   49  Revenue Fund to the Department of Revenue for the purpose of
   50  administering this act.
   51         Section 3. This act shall take effect July 1, 2015.