Florida Senate - 2016                                    SB 1236
       
       
        
       By Senator Garcia
       
       38-00395A-16                                          20161236__
    1                        A bill to be entitled                      
    2         An act relating to the Small Business Saturday sales
    3         tax holiday; defining the term “small business”;
    4         providing that the tax levied under ch. 212, F.S., is
    5         not required to be collected on the sale of items or
    6         articles of certain tangible personal property by
    7         certain small businesses during a specified period;
    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) As used in this section, the term “small business”
   16  means a dealer, as defined in s. 212.06, Florida Statutes, that
   17  registered with the Department of Revenue and began operations
   18  before December 31, 2015, and that owed and remitted to the
   19  Department of Revenue less than $200,000 in total tax under
   20  chapter 212, Florida Statutes, for the 1-year period ending June
   21  30, 2016. If the dealer has not been in operation for an entire
   22  year as of June 30, 2016, to qualify as a small business under
   23  this section, the dealer must have owed and remitted less than
   24  $200,000 in total tax under chapter 212, Florida Statutes, for
   25  the period beginning on the date that the dealer began
   26  operations and ending June 30, 2016. If the dealer is eligible
   27  to file a consolidated return pursuant to s. 212.11(1)(e),
   28  Florida Statutes, the total tax under chapter 212, Florida
   29  Statutes, owed and remitted from all of the dealer’s places of
   30  business must be less than $200,000 for the applicable period
   31  ending June 30, 2016.
   32         (2) A small business, at its option during the period from
   33  12:00 a.m. on November 26, 2016, through 11:59 p.m. on November
   34  26, 2016, is not required to collect the tax levied under
   35  chapter 212, Florida Statutes, on the sale at retail, as defined
   36  in s. 212.02(14), Florida Statutes, of any item or article of
   37  tangible personal property, as defined in s. 212.02(19), Florida
   38  Statutes, having a sales price of $1,000 or less per item.
   39         (3) The Department of Revenue may, and all conditions are
   40  deemed to be met to, adopt emergency rules pursuant to ss.
   41  120.536(1) and 120.54, Florida Statutes, to administer this
   42  section.
   43         Section 2. For the 2016-2017 fiscal year, the sum of
   44  $200,000 of nonrecurring funds is appropriated from the General
   45  Revenue Fund to the Department of Revenue for the purpose of
   46  administering this act.
   47         Section 3. This act shall take effect July 1, 2016.