Florida Senate - 2015                       CS for CS for SB 384
       
       
        
       By the Committees on Finance and Tax; and Commerce and Tourism;
       and Senator Garcia
       
       
       
       
       593-02771-15                                           2015384c2
    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 tangible personal property by a small business
    7         during a specified period under certain circumstances;
    8         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, at
   37  the option of the dealer, may not be collected during the period
   38  from 12:00 a.m. on November 28, 2015, through 11:59 p.m. on
   39  November 28, 2015, on the sale at retail, as defined in s.
   40  212.02 (14), Florida Statutes, by a small business of tangible
   41  personal property, as defined in s. 212.02(19), Florida
   42  Statutes, if the total sales price of the property per purchaser
   43  per small business does not exceed $500 in taxable property.
   44         (3) The Department of Revenue may, and all conditions are
   45  deemed to be met to, adopt emergency rules pursuant to ss.
   46  120.536(1) and 120.54, Florida Statutes, to administer this
   47  section.
   48         Section 2. For the 2015-2016 fiscal year, the sum of
   49  $200,000 of nonrecurring funds is appropriated from the General
   50  Revenue Fund to the Department of Revenue for the purpose of
   51  administering this act.
   52         Section 3. This act shall take effect July 1, 2015.