Florida Senate - 2017                        COMMITTEE AMENDMENT
       Bill No. HB 7109, 1st Eng.
       
       
       
       
       
       
                                Ì945880=Î945880                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: FAV            .                                
                  05/01/2017           .                                
                                       .                                
                Floor: 1/AD/2R         .           Floor: CA            
             05/05/2017 02:57 PM       .      05/08/2017 06:19 PM       
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Appropriations (Stargel) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Paragraph (a) of subsection (5) of section
    6  125.0104, Florida Statutes, is amended to read:
    7         125.0104 Tourist development tax; procedure for levying;
    8  authorized uses; referendum; enforcement.—
    9         (5) AUTHORIZED USES OF REVENUE.—
   10         (a) All tax revenues received pursuant to this section by a
   11  county imposing the tourist development tax shall be used by
   12  that county for the following purposes only:
   13         1. To acquire, construct, extend, enlarge, remodel, repair,
   14  improve, maintain, operate, or promote one or more:
   15         a. Publicly owned and operated convention centers, sports
   16  stadiums, sports arenas, coliseums, or auditoriums within the
   17  boundaries of the county or subcounty special taxing district in
   18  which the tax is levied; or
   19         b. Auditoriums that are publicly owned but are operated by
   20  organizations that are exempt from federal taxation pursuant to
   21  26 U.S.C. s. 501(c)(3) and open to the public, within the
   22  boundaries of the county or subcounty special taxing district in
   23  which the tax is levied; or
   24         c.b. Aquariums or museums that are publicly owned and
   25  operated or owned and operated by not-for-profit organizations
   26  and open to the public, within the boundaries of the county or
   27  subcounty special taxing district in which the tax is levied;
   28         2. To promote zoological parks that are publicly owned and
   29  operated or owned and operated by not-for-profit organizations
   30  and open to the public;
   31         3. To promote and advertise tourism in this state and
   32  nationally and internationally; however, if tax revenues are
   33  expended for an activity, service, venue, or event, the
   34  activity, service, venue, or event must have as one of its main
   35  purposes the attraction of tourists as evidenced by the
   36  promotion of the activity, service, venue, or event to tourists;
   37         4. To fund convention bureaus, tourist bureaus, tourist
   38  information centers, and news bureaus as county agencies or by
   39  contract with the chambers of commerce or similar associations
   40  in the county, which may include any indirect administrative
   41  costs for services performed by the county on behalf of the
   42  promotion agency; or
   43         5. To finance beach park facilities or beach improvement,
   44  maintenance, renourishment, restoration, and erosion control,
   45  including shoreline protection, enhancement, cleanup, or
   46  restoration of inland lakes and rivers to which there is public
   47  access as those uses relate to the physical preservation of the
   48  beach, shoreline, or inland lake or river. However, any funds
   49  identified by a county as the local matching source for beach
   50  renourishment, restoration, or erosion control projects included
   51  in the long-range budget plan of the state’s Beach Management
   52  Plan, pursuant to s. 161.091, or funds contractually obligated
   53  by a county in the financial plan for a federally authorized
   54  shore protection project may not be used or loaned for any other
   55  purpose. In counties of fewer than 100,000 population, up to 10
   56  percent of the revenues from the tourist development tax may be
   57  used for beach park facilities.
   58  
   59  Subparagraphs 1. and 2. may be implemented through service
   60  contracts and leases with lessees that have sufficient expertise
   61  or financial capability to operate such facilities.
   62         Section 2. Paragraph (c) of subsection (11) of section
   63  192.001, Florida Statutes, is amended to read:
   64         192.001 Definitions.—All definitions set out in chapters 1
   65  and 200 that are applicable to this chapter are included herein.
   66  In addition, the following definitions shall apply in the
   67  imposition of ad valorem taxes:
   68         (11) “Personal property,” for the purposes of ad valorem
   69  taxation, shall be divided into four categories as follows:
   70         (c)1. “Inventory” means only those chattels consisting of
   71  items commonly referred to as goods, wares, and merchandise (as
   72  well as inventory) which are held for sale or lease to customers
   73  in the ordinary course of business. Supplies and raw materials
   74  shall be considered to be inventory only to the extent that they
   75  are acquired for sale or lease to customers in the ordinary
   76  course of business or will physically become a part of
   77  merchandise intended for sale or lease to customers in the
   78  ordinary course of business. Partially finished products which
   79  when completed will be held for sale or lease to customers in
   80  the ordinary course of business shall be deemed items of
   81  inventory. All livestock shall be considered inventory. Items of
   82  inventory held for lease to customers in the ordinary course of
   83  business, rather than for sale, shall be deemed inventory only
   84  prior to the initial lease of such items. For the purposes of
   85  this section, fuels used in the production of electricity shall
   86  be considered inventory.
   87         2.“Inventory” also means construction and agricultural
   88  equipment weighing 1,000 pounds or more that is returned to a
   89  dealership under a rent-to-purchase option and held for sale to
   90  customers in the ordinary course of business. This subparagraph
   91  may not be considered in determining whether property that is
   92  not construction and agricultural equipment weighing 1,000
   93  pounds or more that is returned under a rent-to-purchase option
   94  is inventory under subparagraph 1.
   95         Section 3. Effective upon this act becoming a law,
   96  subsection (9) of section 196.012, Florida Statutes, is amended
   97  to read:
   98         196.012 Definitions.—For the purpose of this chapter, the
   99  following terms are defined as follows, except where the context
  100  clearly indicates otherwise:
  101         (9) “Nursing home” or “home for special services” means an
  102  institution that which possesses a valid license under chapter
  103  400 or part I of chapter 429 on January 1 of the year for which
  104  exemption from ad valorem taxation is requested.
  105         Section 4. The amendment made by this act to s. 196.012,
  106  Florida Statutes, first applies to the 2017 property tax roll.
  107         Section 5. Paragraph (c) is added to subsection (4) of
  108  section 196.1975, Florida Statutes, to read:
  109         196.1975 Exemption for property used by nonprofit homes for
  110  the aged.—Nonprofit homes for the aged are exempt to the extent
  111  that they meet the following criteria:
  112         (4)
  113         (c)Each not-for-profit corporation applying for an
  114  exemption under paragraph (a) must file with its annual
  115  application for exemption an affidavit approved by the
  116  Department of Revenue from each person who occupies a unit or
  117  apartment which states the person’s income. The affidavit is
  118  prima facie evidence of the person’s income. The corporation is
  119  not required to provide an affidavit from a resident who is a
  120  totally and permanently disabled veteran who meets the
  121  requirements of s. 196.081. If, at a later time, the property
  122  appraiser determines that additional documentation proving an
  123  affiant’s income is necessary, the property appraiser may
  124  request such documentation.
  125         Section 6. Effective January 1, 2018, section 196.1978,
  126  Florida Statutes, is amended to read:
  127         196.1978 Affordable housing property exemption.—
  128         (1) Property used to provide affordable housing to eligible
  129  persons as defined by s. 159.603 and natural persons or families
  130  meeting the extremely-low-income, very-low-income, low-income,
  131  or moderate-income limits specified in s. 420.0004, which is
  132  owned entirely by a nonprofit entity that is a corporation not
  133  for profit, qualified as charitable under s. 501(c)(3) of the
  134  Internal Revenue Code and in compliance with Rev. Proc. 96-32,
  135  1996-1 C.B. 717, is considered property owned by an exempt
  136  entity and used for a charitable purpose, and those portions of
  137  the affordable housing property that provide housing to natural
  138  persons or families classified as extremely low income, very low
  139  income, low income, or moderate income under s. 420.0004 are
  140  exempt from ad valorem taxation to the extent authorized under
  141  s. 196.196. All property identified in this section must comply
  142  with the criteria provided under s. 196.195 for determining
  143  exempt status and applied by property appraisers on an annual
  144  basis. The Legislature intends that any property owned by a
  145  limited liability company which is disregarded as an entity for
  146  federal income tax purposes pursuant to Treasury Regulation
  147  301.7701-3(b)(1)(ii) be treated as owned by its sole member.
  148         (2)(a)Notwithstanding ss. 196.195 and 196.196, property in
  149  a multifamily project that meets the requirements of this
  150  paragraph is considered property used for a charitable purpose
  151  and shall receive a 50 percent discount from the amount of ad
  152  valorem tax otherwise owed beginning with the January 1
  153  assessment after the 15th completed year of the term of the
  154  recorded agreement on those portions of the affordable housing
  155  property that provide housing to natural persons or families
  156  meeting the extremely-low-income, very-low-income, or low-income
  157  limits specified in s. 420.0004. The multifamily project must:
  158         1.Contain more than 70 units that are used to provide
  159  affordable housing to natural persons or families meeting the
  160  extremely-low-income, very-low-income, or low-income limits
  161  specified in s. 420.0004; and
  162         2.Be subject to an agreement with the Florida Housing
  163  Finance Corporation recorded in the official records of the
  164  county in which the property is located to provide affordable
  165  housing to natural persons or families meeting the extremely
  166  low-income, very-low-income, or low-income limits specified in
  167  s. 420.0004.
  168  
  169  This discount terminates if the property no longer serves
  170  extremely-low-income, very-low-income, or low-income persons
  171  pursuant to the recorded agreement.
  172         (b)To receive the discount under paragraph (a), a
  173  qualified applicant must submit an application to the county
  174  property appraiser by March 1.
  175         (c)The property appraiser shall apply the discount by
  176  reducing the taxable value on those portions of the affordable
  177  housing property that provide housing to natural persons or
  178  families meeting the extremely-low-income, very-low-income, or
  179  low-income limits specified in s. 420.0004 before certifying the
  180  tax roll to the tax collector.
  181         1.The property appraiser shall first ascertain all other
  182  applicable exemptions, including exemptions provided pursuant to
  183  local option, and deduct all other exemptions from the assessed
  184  value.
  185         2.Fifty percent of the remaining value shall be subtracted
  186  to yield the discounted taxable value.
  187         3.The resulting taxable value shall be included in the
  188  certification for use by taxing authorities in setting millage.
  189         4.The property appraiser shall place the discounted amount
  190  on the tax roll when it is extended.
  191         Section 7. Effective upon this act becoming a law and
  192  operating retroactively to January 1, 2017, section 196.1983,
  193  Florida Statutes, is amended to read:
  194         196.1983 Charter school exemption from ad valorem taxes.
  195  Any facility, or portion thereof, used to house a charter school
  196  whose charter has been approved by the sponsor and the governing
  197  board pursuant to s. 1002.33(7) shall be exempt from ad valorem
  198  taxes. For leasehold properties, the landlord must certify by
  199  affidavit to the charter school that the required lease payments
  200  under the lease, whether paid to the landlord or on behalf of
  201  the landlord to a third party, will shall be reduced to the
  202  extent of the exemption received. The owner of the property
  203  shall disclose to a charter school the full amount of the
  204  benefit derived from the exemption and the method for ensuring
  205  that the charter school receives such benefit. The charter
  206  school shall receive the full benefit derived from the exemption
  207  through either an annual or monthly credit to the charter
  208  school’s lease payments.
  209         Section 8. Effective upon this act becoming a law, section
  210  198.30, Florida Statutes, is amended to read:
  211         198.30 Circuit judge to report names of decedents, etc.
  212  Each circuit judge of this state shall, on or before the 10th
  213  day of every month, notify the Agency for Health Care
  214  Administration department of the names of all decedents; the
  215  names and addresses of the respective personal representatives,
  216  administrators, or curators appointed; the amount of the bonds,
  217  if any, required by the court; and the probable value of the
  218  estates, in all estates of decedents whose wills have been
  219  probated or propounded for probate before the circuit judge or
  220  upon which letters testamentary or upon whose estates letters of
  221  administration or curatorship have been sought or granted,
  222  during the preceding month; and such report shall contain any
  223  other information that which the circuit judge may have
  224  concerning the estates of such decedents. In addition, a copy of
  225  this report shall be provided to the Agency for Health Care
  226  Administration. A circuit judge shall also furnish forthwith
  227  such further information, from the records and files of the
  228  circuit court in regard to such estates, as the department may
  229  from time to time require.
  230         Section 9. Effective January 1, 2018, subsections (2), (3),
  231  and (4), paragraph (a) of subsection (7), and paragraph (b) of
  232  subsection (8) of section 206.02, Florida Statutes, are amended
  233  to read:
  234         206.02 Application for license; temporary license; terminal
  235  suppliers, importers, exporters, blenders, biodiesel
  236  manufacturers, and wholesalers.—
  237         (2) To procure a terminal supplier license, a person shall
  238  file with the department an application under oath, and in such
  239  form as the department may prescribe, setting forth:
  240         (a) The name under which the person will transact business
  241  within the state and that person’s registration number under s.
  242  4101 of the Internal Revenue Code.
  243         (b) The location, with street number address, of his or her
  244  principal office or place of business and the location where
  245  records will be made available for inspection.
  246         (c) The name and complete residence address of the owner or
  247  the names and addresses of the partners, if such person is a
  248  partnership, or of the principal officers, if such person is a
  249  corporation or association; and, if such person is a corporation
  250  organized under the laws of another state, territory, or
  251  country, he or she shall also indicate the state, territory, or
  252  country where the corporation is organized and the date the
  253  corporation was registered with the Department of State as a
  254  foreign corporation authorized to transact business in the
  255  state.
  256  
  257  The application shall require a $30 license tax. Each license
  258  must shall be renewed annually through application, including an
  259  annual $30 license tax.
  260         (3) To procure an importer, exporter, or blender of motor
  261  fuels license, a person shall file with the department an
  262  application under oath, and in such form as the department may
  263  prescribe, setting forth:
  264         (a) The name under which the person will transact business
  265  within the state.
  266         (b) The location, with street number address, of his or her
  267  principal office or place of business and the location where
  268  records will be made available for inspection.
  269         (c) The name and complete residence address of the owner or
  270  the names and addresses of the partners, if such person is a
  271  partnership, or of the principal officers, if such person is a
  272  corporation or association; and, if such person is a corporation
  273  organized under the laws of another state, territory, or
  274  country, he or she shall also indicate the state, territory, or
  275  country where the corporation is organized and the date the
  276  corporation was registered with the Department of State as a
  277  foreign corporation authorized to transact business in the
  278  state.
  279  
  280  The application shall require a $30 license tax. Each license
  281  must shall be renewed annually through application, including an
  282  annual $30 license tax.
  283         (4) To procure a wholesaler of motor fuel license, a person
  284  shall file with the department an application under oath and in
  285  such form as the department may prescribe, setting forth:
  286         (a) The name under which the person will transact business
  287  within the state.
  288         (b) The location, with street number address, of his or her
  289  principal office or place of business within this state and the
  290  location where records will be made available for inspection.
  291         (c) The name and complete residence address of the owner or
  292  the names and addresses of the partners, if such person is a
  293  partnership, or of the principal officers, if such person is a
  294  corporation or association; and, if such person is a corporation
  295  organized under the laws of another state, territory, or
  296  country, he or she shall also indicate the state, territory, or
  297  country where the corporation is organized and the date the
  298  corporation was registered with the Department of State as a
  299  foreign corporation authorized to transact business in the
  300  state.
  301  
  302  The application shall require a $30 license tax. Each license
  303  must shall be renewed annually through application, including an
  304  annual $30 license fee.
  305         (7)(a) If all applicants for a license hold a current
  306  license in good standing of the same type and kind, the
  307  department shall issue a temporary license upon the filing of a
  308  completed application, payment of all fees, and the posting of
  309  adequate bond. A temporary license shall automatically expire 90
  310  days after its effective date or, prior to the expiration of 90
  311  days or the period of any extension, upon issuance of a
  312  permanent license or of a notice of intent to deny a permanent
  313  license. A temporary license may be extended once for a period
  314  not to exceed 60 days, upon written request of the applicant,
  315  subject to the restrictions imposed by this subsection.
  316         (8)
  317         (b) Notwithstanding the provisions of this chapter
  318  requiring a license tax and a bond or criminal background check,
  319  the department may issue a temporary license as an importer or
  320  exporter to a person who holds a valid Florida wholesaler
  321  license or to a person who is an unlicensed dealer. A license
  322  may be issued under this subsection only to a business that has
  323  a physical location in this state and holds a valid Florida
  324  sales and use tax certificate of registration or that holds a
  325  valid fuel license issued by another state.
  326         Section 10. Effective January 1, 2018, subsection (3) and
  327  paragraph (b) of subsection (5) of section 206.021, Florida
  328  Statutes, are amended to read:
  329         206.021 Application for license; carriers.—
  330         (3) The application shall require a $30 license tax. Each
  331  license must shall be renewed annually through application,
  332  including an annual $30 license tax.
  333         (5)
  334         (b) Notwithstanding the provisions of this chapter
  335  requiring a license tax and a bond or criminal background check,
  336  the department may issue a temporary license as a carrier to a
  337  person who holds a valid Florida wholesaler, importer, exporter,
  338  or blender license or to a person who is an unlicensed dealer. A
  339  license may be issued under this subsection only to a business
  340  that has a physical location in this state and holds a valid
  341  Florida sales and use tax certificate of registration or that
  342  holds a valid fuel license issued by another state.
  343         Section 11. Effective January 1, 2018, subsection (2) of
  344  section 206.022, Florida Statutes, is amended to read:
  345         206.022 Application for license; terminal operators.—
  346         (2) The application shall require a $30 license tax. Each
  347  license shall be renewed annually through application, including
  348  an annual $30 license tax.
  349         Section 12. Effective January 1, 2018, subsection (1) of
  350  section 206.03, Florida Statutes, is amended to read:
  351         206.03 Licensing of terminal suppliers, importers,
  352  exporters, and wholesalers.—
  353         (1) The application in proper form having been accepted for
  354  filing, the filing fee paid, and the bond accepted and approved,
  355  except as provided in s. 206.05(1), the department shall issue
  356  to such person a license to transact business in the state,
  357  subject to cancellation of such license as provided by law.
  358         Section 13. Effective January 1, 2018, section 206.045,
  359  Florida Statutes, is amended to read:
  360         206.045 Licensing period; cost for license issuance.
  361  Beginning January 1, 1998, the licensing period under this
  362  chapter shall be a calendar year, or any part thereof. The cost
  363  of any such license issued pursuant to this chapter shall be
  364  $30.
  365         Section 14. Effective January 1, 2018, ss. 206.405 and
  366  206.406, Florida Statutes, are repealed.
  367         Section 15. Effective January 1, 2018, paragraph (c) of
  368  subsection (5) of section 206.41, Florida Statutes, is amended
  369  to read:
  370         206.41 State taxes imposed on motor fuel.—
  371         (5)
  372         (c)1. No refund may be authorized unless a sworn
  373  application therefor containing such information as the
  374  department may determine is filed with the department not later
  375  than the last day of the month following the quarter for which
  376  the refund is claimed. However, when a justified excuse for late
  377  filing is presented to the department and the last preceding
  378  claim was filed on time, the deadline for filing may be extended
  379  an additional month. No refund will be authorized unless the
  380  amount due is for $5 or more for any refund period and unless
  381  application is made upon forms prescribed by the department.
  382         2. Claims made for refunds provided pursuant to subsection
  383  (4) shall be paid quarterly. The department shall deduct a fee
  384  of $2 for each claim, which fee shall be deposited in the
  385  General Revenue Fund.
  386         Section 16. Effective January 1, 2018, subsection (3) of
  387  section 206.9865, Florida Statutes, is amended to read:
  388         206.9865 Commercial air carriers; registration; reporting.—
  389         (3) The application must be renewed annually and the fee
  390  for application or renewal is $30.
  391         Section 17. Effective January 1, 2018, subsection (3) of
  392  section 206.9943, Florida Statutes, is amended to read:
  393         206.9943 Pollutant tax license.—
  394         (3) The license must be renewed annually, and the fee for
  395  original application or renewal is $30.
  396         Section 18. Effective January 1, 2018, subsection (9) of
  397  section 206.9952, Florida Statutes, is amended to read:
  398         206.9952 Application for license as a natural gas fuel
  399  retailer.—
  400         (9) The license application requires a license fee of $5.
  401  Each license shall be renewed annually by submitting a
  402  reapplication and the license fee to the department. The license
  403  fee shall be paid to the department for deposit into the General
  404  Revenue Fund.
  405         Section 19. Effective January 1, 2018, section 206.998,
  406  Florida Statutes, is amended to read:
  407         206.998 Applicability of specified sections of parts I and
  408  II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
  409  206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
  410  206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
  411  206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
  412  206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
  413  206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
  414  206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
  415  206.608, and 206.61 of part I of this chapter and ss. 206.86,
  416  206.872, 206.874, 206.8745, 206.88, 206.90, and 206.93 of part
  417  II of this chapter shall, as far as lawful or practicable, be
  418  applicable to the tax levied and imposed and to the collection
  419  thereof as if fully set out in this part. However, any provision
  420  of any such section does not apply if it conflicts with any
  421  provision of this part.
  422         Section 20. Paragraph (b) of subsection (2) of section
  423  210.20, Florida Statutes, is amended to read:
  424         210.20 Employees and assistants; distribution of funds.—
  425         (2) As collections are received by the division from such
  426  cigarette taxes, it shall pay the same into a trust fund in the
  427  State Treasury designated “Cigarette Tax Collection Trust Fund”
  428  which shall be paid and distributed as follows:
  429         (b) Beginning July 1, 2004, and continuing through June 30,
  430  2013, the division shall from month to month certify to the
  431  Chief Financial Officer the amount derived from the cigarette
  432  tax imposed by s. 210.02, less the service charges provided for
  433  in s. 215.20 and less 0.9 percent of the amount derived from the
  434  cigarette tax imposed by s. 210.02, which shall be deposited
  435  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  436  an amount equal to 1.47 percent of the net collections, and that
  437  amount shall be paid to the Board of Directors of the H. Lee
  438  Moffitt Cancer Center and Research Institute, established under
  439  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  440  Beginning July 1, 2014, and continuing through June 30, 2053
  441  2033, the division shall from month to month certify to the
  442  Chief Financial Officer the amount derived from the cigarette
  443  tax imposed by s. 210.02, less the service charges provided for
  444  in s. 215.20 and less 0.9 percent of the amount derived from the
  445  cigarette tax imposed by s. 210.02, which shall be deposited
  446  into the Alcoholic Beverage and Tobacco Trust Fund, specifying
  447  an amount equal to 4.04 percent of the net collections, and that
  448  amount shall be paid to the Board of Directors of the H. Lee
  449  Moffitt Cancer Center and Research Institute, established under
  450  s. 1004.43, by warrant drawn by the Chief Financial Officer.
  451  These funds are appropriated monthly out of the Cigarette Tax
  452  Collection Trust Fund, to be used for lawful purposes, including
  453  constructing, furnishing, equipping, financing, operating, and
  454  maintaining cancer research and clinical and related facilities;
  455  furnishing, equipping, operating, and maintaining other
  456  properties owned or leased by the H. Lee Moffitt Cancer Center
  457  and Research Institute; and paying costs incurred in connection
  458  with purchasing, financing, operating, and maintaining such
  459  equipment, facilities, and properties. In fiscal years 2004-2005
  460  and thereafter, the appropriation to the H. Lee Moffitt Cancer
  461  Center and Research Institute authorized by this paragraph
  462  subparagraph shall not be less than the amount that would have
  463  been paid to the H. Lee Moffitt Cancer Center and Research
  464  Institute in fiscal year 2001-2002, had this paragraph
  465  subparagraph been in effect.
  466         Section 21. Effective January 1, 2018, paragraphs (c) and
  467  (d) of subsection (1) of section 212.031, Florida Statutes, are
  468  amended, and paragraph (e) is added to that subsection, to read:
  469         212.031 Tax on rental or license fee for use of real
  470  property.—
  471         (1)
  472         (c) For the exercise of such privilege, a tax is levied at
  473  the rate of 5.8 in an amount equal to 6 percent of and on the
  474  total rent or license fee charged for such real property by the
  475  person charging or collecting the rental or license fee. The
  476  total rent or license fee charged for such real property shall
  477  include payments for the granting of a privilege to use or
  478  occupy real property for any purpose and shall include base
  479  rent, percentage rents, or similar charges. Such charges shall
  480  be included in the total rent or license fee subject to tax
  481  under this section whether or not they can be attributed to the
  482  ability of the lessor’s or licensor’s property as used or
  483  operated to attract customers. Payments for intrinsically
  484  valuable personal property such as franchises, trademarks,
  485  service marks, logos, or patents are not subject to tax under
  486  this section. In the case of a contractual arrangement that
  487  provides for both payments taxable as total rent or license fee
  488  and payments not subject to tax, the tax shall be based on a
  489  reasonable allocation of such payments and shall not apply to
  490  that portion which is for the nontaxable payments.
  491         (d) When the rental or license fee of any such real
  492  property is paid by way of property, goods, wares, merchandise,
  493  services, or other thing of value, the tax shall be at the rate
  494  of 5.8 6 percent of the value of the property, goods, wares,
  495  merchandise, services, or other thing of value.
  496         (e)The tax rate in effect at the time that the tenant or
  497  person occupies, uses, or is entitled to occupy or use the real
  498  property is the tax rate applicable to the transaction taxable
  499  under this section, regardless of when a rent or license fee
  500  payment is due or paid. The applicable tax rate may not be
  501  avoided by delaying or accelerating rent or license fee
  502  payments.
  503         Section 22. Paragraph (c) of subsection (1) of section
  504  212.04, Florida Statutes, is amended to read:
  505         212.04 Admissions tax; rate, procedure, enforcement.—
  506         (1)
  507         (c)1. The provisions of this chapter that authorize a tax
  508  exempt sale for resale do not apply to sales of admissions.
  509  However, if a purchaser of an admission subsequently resells the
  510  admission for more than the amount paid, the purchaser shall
  511  collect tax on the full sales price and may take credit for the
  512  amount of tax previously paid. If the purchaser of the admission
  513  subsequently resells it for an amount equal to or less than the
  514  amount paid, the purchaser may shall not collect any additional
  515  tax, nor shall the purchaser be allowed to take credit for the
  516  amount of tax previously paid.
  517         2.a. If a purchaser resells an admission to an entity that
  518  is exempt from sales and use tax under this chapter for any
  519  reason other than sale for resale, the purchaser may seek a
  520  refund or credit from the department for the amount of tax it
  521  paid on its purchase.
  522         b. For a refund, the purchaser shall provide proof of the
  523  exempt entity’s qualification for the exemption, as prescribed
  524  by rules of the department, and a copy of the ticket, invoice,
  525  or other documentation that provides evidence of the tax it paid
  526  on the admission with its refund application, whereupon the
  527  department shall issue a refund to the purchaser.
  528         c. For a credit, the purchaser shall retain proof of the
  529  exempt entity’s qualification for the exemption, as prescribed
  530  by rules of the department, and a copy of the ticket, invoice,
  531  or other documentation that provides evidence of the tax it paid
  532  on the admission as long as required under s. 212.13.
  533         d. The department shall look solely to the entity that
  534  provided exemption documentation for recovery of tax, if it
  535  determines that the entity was not entitled to the exemption.
  536         3.a. If a purchaser of an admission from a related dealer
  537  who is a member of the same controlled group of corporations for
  538  federal income tax purposes as the purchaser resells such
  539  admission to an entity that is exempt from sales and use tax
  540  under this chapter for any reason other than sale for resale,
  541  the purchaser may seek a refund or credit for the amount of tax
  542  it paid on its purchase from the related dealer if it provides
  543  that related dealer with proof of the exempt entity’s
  544  qualification for the exemption, as prescribed by rules of the
  545  department.
  546         b.Upon the purchaser’s request, a related dealer receiving
  547  the exempt entity’s documentation shall refund or credit the tax
  548  paid by the purchaser. If the related dealer has already
  549  remitted such tax to the department, it may then seek a refund
  550  or credit of the tax from the department. If the related dealer
  551  has not yet remitted such tax to the department, the related
  552  dealer may not seek a refund or credit of such tax, but may
  553  retain the exemption documentation in lieu of remitting the tax
  554  to the department.
  555         c.The department shall look solely to the entity that
  556  provided exemption documentation for recovery of tax if it
  557  determines that the entity was not entitled to the exemption.
  558         Section 23. Paragraph (i) of subsection (1) of section
  559  212.05, Florida Statutes, is amended to read:
  560         212.05 Sales, storage, use tax.—It is hereby declared to be
  561  the legislative intent that every person is exercising a taxable
  562  privilege who engages in the business of selling tangible
  563  personal property at retail in this state, including the
  564  business of making mail order sales, or who rents or furnishes
  565  any of the things or services taxable under this chapter, or who
  566  stores for use or consumption in this state any item or article
  567  of tangible personal property as defined herein and who leases
  568  or rents such property within the state.
  569         (1) For the exercise of such privilege, a tax is levied on
  570  each taxable transaction or incident, which tax is due and
  571  payable as follows:
  572         (i)1. At the rate of 6 percent on charges for all:
  573         a. Detective, burglar protection, and other protection
  574  services (NAICS National Numbers 561611, 561612, 561613, and
  575  561621). Fingerprint services required under s. 790.06 or s.
  576  790.062 are not subject to the tax. Any law enforcement officer,
  577  as defined in s. 943.10, who is performing approved duties as
  578  determined by his or her local law enforcement agency in his or
  579  her capacity as a law enforcement officer, and who is subject to
  580  the direct and immediate command of his or her law enforcement
  581  agency, and in the law enforcement officer’s uniform as
  582  authorized by his or her law enforcement agency, is performing
  583  law enforcement and public safety services and is not performing
  584  detective, burglar protection, or other protective services, if
  585  the law enforcement officer is performing his or her approved
  586  duties in a geographical area in which the law enforcement
  587  officer has arrest jurisdiction. Such law enforcement and public
  588  safety services are not subject to tax irrespective of whether
  589  the duty is characterized as “extra duty,” “off-duty,” or
  590  “secondary employment,” and irrespective of whether the officer
  591  is paid directly or through the officer’s agency by an outside
  592  source. The term “law enforcement officer” includes full-time or
  593  part-time law enforcement officers, and any auxiliary law
  594  enforcement officer, when such auxiliary law enforcement officer
  595  is working under the direct supervision of a full-time or part
  596  time law enforcement officer.
  597         b. Nonresidential cleaning, excluding cleaning of the
  598  interiors of transportation equipment, and nonresidential
  599  building pest control services (NAICS National Numbers 561710
  600  and 561720).
  601         2. As used in this paragraph, “NAICS” means those
  602  classifications contained in the North American Industry
  603  Classification System, as published in 2007 by the Office of
  604  Management and Budget, Executive Office of the President.
  605         3. Charges for detective, burglar protection, and other
  606  protection security services performed in this state but used
  607  outside this state are exempt from taxation. Charges for
  608  detective, burglar protection, and other protection security
  609  services performed outside this state and used in this state are
  610  subject to tax.
  611         4. If a transaction involves both the sale or use of a
  612  service taxable under this paragraph and the sale or use of a
  613  service or any other item not taxable under this chapter, the
  614  consideration paid must be separately identified and stated with
  615  respect to the taxable and exempt portions of the transaction or
  616  the entire transaction shall be presumed taxable. The burden
  617  shall be on the seller of the service or the purchaser of the
  618  service, whichever applicable, to overcome this presumption by
  619  providing documentary evidence as to which portion of the
  620  transaction is exempt from tax. The department is authorized to
  621  adjust the amount of consideration identified as the taxable and
  622  exempt portions of the transaction; however, a determination
  623  that the taxable and exempt portions are inaccurately stated and
  624  that the adjustment is applicable must be supported by
  625  substantial competent evidence.
  626         5. Each seller of services subject to sales tax pursuant to
  627  this paragraph shall maintain a monthly log showing each
  628  transaction for which sales tax was not collected because the
  629  services meet the requirements of subparagraph 3. for out-of
  630  state use. The log must identify the purchaser’s name, location
  631  and mailing address, and federal employer identification number,
  632  if a business, or the social security number, if an individual,
  633  the service sold, the price of the service, the date of sale,
  634  the reason for the exemption, and the sales invoice number. The
  635  monthly log shall be maintained pursuant to the same
  636  requirements and subject to the same penalties imposed for the
  637  keeping of similar records pursuant to this chapter.
  638         Section 24. Effective January 1, 2018, subsections (5)
  639  through (7) of section 212.0515, Florida Statutes, are
  640  renumbered as subsections (4) through (6), respectively, and
  641  current subsections (3), (4), and (7) of that section are
  642  amended to read:
  643         212.0515 Sales from vending machines; sales to vending
  644  machine operators; special provisions; registration; penalties.—
  645         (3)(a) An operator of a vending machine may not operate or
  646  cause to be operated in this state any vending machine until the
  647  operator has registered with the department and, has obtained a
  648  separate registration certificate for each county in which such
  649  machines are located, and has affixed a notice to each vending
  650  machine selling food or beverages. The notice must be
  651  conspicuously displayed on the vending machine when it is being
  652  operated in this state and shall contain the following language
  653  in conspicuous type: NOTICE TO CUSTOMER: FLORIDA LAW REQUIRES
  654  THIS NOTICE TO BE POSTED ON ALL FOOD AND BEVERAGE VENDING
  655  MACHINES. REPORT ANY MACHINE WITHOUT A NOTICE TO (TOLL-FREE
  656  NUMBER). YOU MAY BE ELIGIBLE FOR A CASH REWARD. DO NOT USE THIS
  657  NUMBER TO REPORT PROBLEMS WITH THE VENDING MACHINE SUCH AS LOST
  658  MONEY OR OUT-OF-DATE PRODUCTS.
  659         (b) The department shall establish a toll-free number to
  660  report any violations of this section. Upon a determination that
  661  a violation has occurred, the department shall pay the informant
  662  a reward of up to 10 percent of previously unpaid taxes
  663  recovered as a result of the information provided. A person who
  664  receives information concerning a violation of this section from
  665  an employee as specified in s. 213.30 is not eligible for a cash
  666  reward.
  667         (4) A penalty of $250 per machine is imposed on an operator
  668  who fails to properly obtain and display the required notice on
  669  any machine. Penalties accrue interest as provided for
  670  delinquent taxes under this chapter and apply in addition to all
  671  other applicable taxes, interest, and penalties.
  672         (6)(7) The department may adopt rules necessary to
  673  administer the provisions of this section and may establish a
  674  schedule for phasing in the requirement that existing notices be
  675  replaced with revised notices displayed on vending machines.
  676         Section 25. Effective January 1, 2018, subsection (7) of
  677  section 212.0596, Florida Statutes, is amended to read:
  678         212.0596 Taxation of mail order sales.—
  679         (7) The department may establish by rule procedures for
  680  collecting the use tax from unregistered persons who but for
  681  their mail order purchases would not be required to remit sales
  682  or use tax directly to the department. The procedures may
  683  provide for waiver of registration and registration fees,
  684  provisions for irregular remittance of tax, elimination of the
  685  collection allowance, and nonapplication of local option
  686  surtaxes.
  687         Section 26. Paragraphs (a) and (p) of subsection (5) of
  688  section 212.08, Florida Statutes, are amended, and paragraphs
  689  (r) and (s) of subsection (5) and paragraph (d) of subsection
  690  (6) are added, to read:
  691         212.08 Sales, rental, use, consumption, distribution, and
  692  storage tax; specified exemptions.—The sale at retail, the
  693  rental, the use, the consumption, the distribution, and the
  694  storage to be used or consumed in this state of the following
  695  are hereby specifically exempt from the tax imposed by this
  696  chapter.
  697         (5) EXEMPTIONS; ACCOUNT OF USE.—
  698         (a) Items in agricultural use and certain nets.—There are
  699  exempt from the tax imposed by this chapter nets designed and
  700  used exclusively by commercial fisheries; disinfectants,
  701  fertilizers, insecticides, pesticides, herbicides, fungicides,
  702  and weed killers used for application on crops or groves,
  703  including commercial nurseries and home vegetable gardens, used
  704  in dairy barns or on poultry farms for the purpose of protecting
  705  poultry or livestock, or used directly on poultry or livestock;
  706  animal health products that are administered to, applied to, or
  707  consumed by livestock or poultry to alleviate pain or cure or
  708  prevent sickness, disease, or suffering, including, but not
  709  limited to, antiseptics, absorbent cotton, gauze for bandages,
  710  lotions, vaccines, vitamins, and worm remedies; aquaculture
  711  health products that are used by aquaculture producers, as
  712  defined in s. 597.0015, to prevent or treat fungi, bacteria, and
  713  parasitic diseases; portable containers or movable receptacles
  714  in which portable containers are placed, used for processing
  715  farm products; field and garden seeds, including flower seeds;
  716  nursery stock, seedlings, cuttings, or other propagative
  717  material purchased for growing stock; seeds, seedlings,
  718  cuttings, and plants used to produce food for human consumption;
  719  cloth, plastic, and other similar materials used for shade,
  720  mulch, or protection from frost or insects on a farm; stakes
  721  used by a farmer to support plants during agricultural
  722  production; generators used on poultry farms; and liquefied
  723  petroleum gas or other fuel used to heat a structure in which
  724  started pullets or broilers are raised; however, such exemption
  725  is not allowed unless the purchaser or lessee signs a
  726  certificate stating that the item to be exempted is for the
  727  exclusive use designated herein. Also exempt are cellophane
  728  wrappers, glue for tin and glass (apiarists), mailing cases for
  729  honey, shipping cases, window cartons, and baling wire and twine
  730  used for baling hay, when used by a farmer to contain, produce,
  731  or process an agricultural commodity.
  732         (p) Community contribution tax credit for donations.—
  733         1. Authorization.—Persons who are registered with the
  734  department under s. 212.18 to collect or remit sales or use tax
  735  and who make donations to eligible sponsors are eligible for tax
  736  credits against their state sales and use tax liabilities as
  737  provided in this paragraph:
  738         a. The credit shall be computed as 50 percent of the
  739  person’s approved annual community contribution.
  740         b. The credit shall be granted as a refund against state
  741  sales and use taxes reported on returns and remitted in the 12
  742  months preceding the date of application to the department for
  743  the credit as required in sub-subparagraph 3.c. If the annual
  744  credit is not fully used through such refund because of
  745  insufficient tax payments during the applicable 12-month period,
  746  the unused amount may be included in an application for a refund
  747  made pursuant to sub-subparagraph 3.c. in subsequent years
  748  against the total tax payments made for such year. Carryover
  749  credits may be applied for a 3-year period without regard to any
  750  time limitation that would otherwise apply under s. 215.26.
  751         c. A person may not receive more than $200,000 in annual
  752  tax credits for all approved community contributions made in any
  753  one year.
  754         d. All proposals for the granting of the tax credit require
  755  the prior approval of the Department of Economic Opportunity.
  756         e. The total amount of tax credits which may be granted for
  757  all programs approved under this paragraph, s. 220.183, and s.
  758  624.5105 is $10.5 $18.4 million in the 2015-2016 fiscal year,
  759  $21.4 million in the 2016-2017 fiscal year, and $21.4 million
  760  each fiscal year in the 2017-2018 fiscal year for projects that
  761  provide housing opportunities for persons with special needs or
  762  homeownership opportunities for low-income households or very
  763  low-income households and $3.5 million each fiscal year annually
  764  for all other projects. As used in this paragraph, the term
  765  “person with special needs” has the same meaning as in s.
  766  420.0004 and the terms “low-income person,” “low-income
  767  household,” “very-low-income person,” and “very-low-income
  768  household” have the same meanings as in s. 420.9071.
  769         f. A person who is eligible to receive the credit provided
  770  in this paragraph, s. 220.183, or s. 624.5105 may receive the
  771  credit only under one section of the person’s choice.
  772         2. Eligibility requirements.—
  773         a. A community contribution by a person must be in the
  774  following form:
  775         (I) Cash or other liquid assets;
  776         (II) Real property, including 100 percent ownership of a
  777  real property holding company;
  778         (III) Goods or inventory; or
  779         (IV) Other physical resources identified by the Department
  780  of Economic Opportunity.
  781  
  782  For purposes of this subparagraph, the term “real property
  783  holding company” means a Florida entity, such as a Florida
  784  limited liability company, that is wholly owned by the person;
  785  is the sole owner of real property, as defined in s.
  786  192.001(12), located in the state; is disregarded as an entity
  787  for federal income tax purposes pursuant to 26 C.F.R. s.
  788  301.7701-3(b)(1)(ii); and at the time of contribution to an
  789  eligible sponsor, has no material assets other than the real
  790  property and any other property that qualifies as a community
  791  contribution.
  792         b. All community contributions must be reserved exclusively
  793  for use in a project. As used in this sub-subparagraph, the term
  794  “project” means activity undertaken by an eligible sponsor which
  795  is designed to construct, improve, or substantially rehabilitate
  796  housing that is affordable to low-income households or very-low
  797  income households; designed to provide housing opportunities for
  798  persons with special needs; designed to provide commercial,
  799  industrial, or public resources and facilities; or designed to
  800  improve entrepreneurial and job-development opportunities for
  801  low-income persons. A project may be the investment necessary to
  802  increase access to high-speed broadband capability in a rural
  803  community that had an enterprise zone designated pursuant to
  804  chapter 290 as of May 1, 2015, including projects that result in
  805  improvements to communications assets that are owned by a
  806  business. A project may include the provision of museum
  807  educational programs and materials that are directly related to
  808  a project approved between January 1, 1996, and December 31,
  809  1999, and located in an area which was in an enterprise zone
  810  designated pursuant to s. 290.0065 as of May 1, 2015. This
  811  paragraph does not preclude projects that propose to construct
  812  or rehabilitate housing for low-income households or very-low
  813  income households on scattered sites or housing opportunities
  814  for persons with special needs. With respect to housing,
  815  contributions may be used to pay the following eligible special
  816  needs, low-income, and very-low-income housing-related
  817  activities:
  818         (I) Project development impact and management fees for
  819  special needs, low-income, or very-low-income housing projects;
  820         (II) Down payment and closing costs for persons with
  821  special needs, low-income persons, and very-low-income persons;
  822         (III) Administrative costs, including housing counseling
  823  and marketing fees, not to exceed 10 percent of the community
  824  contribution, directly related to special needs, low-income, or
  825  very-low-income projects; and
  826         (IV) Removal of liens recorded against residential property
  827  by municipal, county, or special district local governments if
  828  satisfaction of the lien is a necessary precedent to the
  829  transfer of the property to a low-income person or very-low
  830  income person for the purpose of promoting home ownership.
  831  Contributions for lien removal must be received from a
  832  nonrelated third party.
  833         c. The project must be undertaken by an “eligible sponsor,”
  834  which includes:
  835         (I) A community action program;
  836         (II) A nonprofit community-based development organization
  837  whose mission is the provision of housing for persons with
  838  specials needs, low-income households, or very-low-income
  839  households or increasing entrepreneurial and job-development
  840  opportunities for low-income persons;
  841         (III) A neighborhood housing services corporation;
  842         (IV) A local housing authority created under chapter 421;
  843         (V) A community redevelopment agency created under s.
  844  163.356;
  845         (VI) A historic preservation district agency or
  846  organization;
  847         (VII) A local workforce development board;
  848         (VIII) A direct-support organization as provided in s.
  849  1009.983;
  850         (IX) An enterprise zone development agency created under s.
  851  290.0056;
  852         (X) A community-based organization incorporated under
  853  chapter 617 which is recognized as educational, charitable, or
  854  scientific pursuant to s. 501(c)(3) of the Internal Revenue Code
  855  and whose bylaws and articles of incorporation include
  856  affordable housing, economic development, or community
  857  development as the primary mission of the corporation;
  858         (XI) Units of local government;
  859         (XII) Units of state government; or
  860         (XIII) Any other agency that the Department of Economic
  861  Opportunity designates by rule.
  862  
  863  A contributing person may not have a financial interest in the
  864  eligible sponsor.
  865         d. The project must be located in an area which was in an
  866  enterprise zone designated pursuant to chapter 290 as of May 1,
  867  2015, or a Front Porch Florida Community, unless the project
  868  increases access to high-speed broadband capability in a rural
  869  community that had an enterprise zone designated pursuant to
  870  chapter 290 as of May 1, 2015, but is physically located outside
  871  the designated rural zone boundaries. Any project designed to
  872  construct or rehabilitate housing for low-income households or
  873  very-low-income households or housing opportunities for persons
  874  with special needs is exempt from the area requirement of this
  875  sub-subparagraph.
  876         e.(I) If, during the first 10 business days of the state
  877  fiscal year, eligible tax credit applications for projects that
  878  provide housing opportunities for persons with special needs or
  879  homeownership opportunities for low-income households or very
  880  low-income households are received for less than the annual tax
  881  credits available for those projects, the Department of Economic
  882  Opportunity shall grant tax credits for those applications and
  883  grant remaining tax credits on a first-come, first-served basis
  884  for subsequent eligible applications received before the end of
  885  the state fiscal year. If, during the first 10 business days of
  886  the state fiscal year, eligible tax credit applications for
  887  projects that provide housing opportunities for persons with
  888  special needs or homeownership opportunities for low-income
  889  households or very-low-income households are received for more
  890  than the annual tax credits available for those projects, the
  891  Department of Economic Opportunity shall grant the tax credits
  892  for those applications as follows:
  893         (A) If tax credit applications submitted for approved
  894  projects of an eligible sponsor do not exceed $200,000 in total,
  895  the credits shall be granted in full if the tax credit
  896  applications are approved.
  897         (B) If tax credit applications submitted for approved
  898  projects of an eligible sponsor exceed $200,000 in total, the
  899  amount of tax credits granted pursuant to sub-sub-sub
  900  subparagraph (A) shall be subtracted from the amount of
  901  available tax credits, and the remaining credits shall be
  902  granted to each approved tax credit application on a pro rata
  903  basis.
  904         (II) If, during the first 10 business days of the state
  905  fiscal year, eligible tax credit applications for projects other
  906  than those that provide housing opportunities for persons with
  907  special needs or homeownership opportunities for low-income
  908  households or very-low-income households are received for less
  909  than the annual tax credits available for those projects, the
  910  Department of Economic Opportunity shall grant tax credits for
  911  those applications and shall grant remaining tax credits on a
  912  first-come, first-served basis for subsequent eligible
  913  applications received before the end of the state fiscal year.
  914  If, during the first 10 business days of the state fiscal year,
  915  eligible tax credit applications for projects other than those
  916  that provide housing opportunities for persons with special
  917  needs or homeownership opportunities for low-income households
  918  or very-low-income households are received for more than the
  919  annual tax credits available for those projects, the Department
  920  of Economic Opportunity shall grant the tax credits for those
  921  applications on a pro rata basis.
  922         3. Application requirements.—
  923         a. An eligible sponsor seeking to participate in this
  924  program must submit a proposal to the Department of Economic
  925  Opportunity which sets forth the name of the sponsor, a
  926  description of the project, and the area in which the project is
  927  located, together with such supporting information as is
  928  prescribed by rule. The proposal must also contain a resolution
  929  from the local governmental unit in which the project is located
  930  certifying that the project is consistent with local plans and
  931  regulations.
  932         b. A person seeking to participate in this program must
  933  submit an application for tax credit to the Department of
  934  Economic Opportunity which sets forth the name of the sponsor, a
  935  description of the project, and the type, value, and purpose of
  936  the contribution. The sponsor shall verify, in writing, the
  937  terms of the application and indicate its receipt of the
  938  contribution, and such verification must accompany the
  939  application for tax credit. The person must submit a separate
  940  tax credit application to the Department of Economic Opportunity
  941  for each individual contribution that it makes to each
  942  individual project.
  943         c. A person who has received notification from the
  944  Department of Economic Opportunity that a tax credit has been
  945  approved must apply to the department to receive the refund.
  946  Application must be made on the form prescribed for claiming
  947  refunds of sales and use taxes and be accompanied by a copy of
  948  the notification. A person may submit only one application for
  949  refund to the department within a 12-month period.
  950         4. Administration.—
  951         a. The Department of Economic Opportunity may adopt rules
  952  necessary to administer this paragraph, including rules for the
  953  approval or disapproval of proposals by a person.
  954         b. The decision of the Department of Economic Opportunity
  955  must be in writing, and, if approved, the notification shall
  956  state the maximum credit allowable to the person. Upon approval,
  957  the Department of Economic Opportunity shall transmit a copy of
  958  the decision to the department.
  959         c. The Department of Economic Opportunity shall
  960  periodically monitor all projects in a manner consistent with
  961  available resources to ensure that resources are used in
  962  accordance with this paragraph; however, each project must be
  963  reviewed at least once every 2 years.
  964         d. The Department of Economic Opportunity shall, in
  965  consultation with the statewide and regional housing and
  966  financial intermediaries, market the availability of the
  967  community contribution tax credit program to community-based
  968  organizations.
  969         5.Expiration.—This paragraph expires June 30, 2018;
  970  however, any accrued credit carryover that is unused on that
  971  date may be used until the expiration of the 3-year carryover
  972  period for such credit.
  973         (r)Building materials, the rental of tangible personal
  974  property, and pest control services used in new construction
  975  located in a rural area of opportunity.
  976         1. As used in this paragraph, the term:
  977         a. “Building materials” means tangible personal property
  978  that becomes a component part of improvements to real property.
  979         b.“Exempt goods and services” means building materials,
  980  the rental of tangible personal property, and pest control
  981  services used in new construction.
  982         c. “New construction” means improvements to real property
  983  which did not previously exist. The term does not include the
  984  reconstruction, renovation, restoration, rehabilitation,
  985  modification, alteration, or expansion of buildings already
  986  located on the parcel on which the new construction is built.
  987         d.“Pest control” has the same meaning as in s. 482.021.
  988         e.“Real property” has the same meaning as provided in s.
  989  192.001, but does not include a condominium parcel or
  990  condominium property as defined in s. 718.103.
  991         f.“Substantially completed” has the same meaning as in s.
  992  192.042(1).
  993         2. Building materials, the rental of tangible personal
  994  property, and pest control services used in new construction
  995  located in a rural area of opportunity, as designated by the
  996  Governor pursuant to s. 288.0656, are exempt from the tax
  997  imposed by this chapter if an owner, lessee, or lessor can
  998  demonstrate to the satisfaction of the department that the
  999  requirements of this paragraph have been met. Except as provided
 1000  in subparagraph 3., this exemption inures to the owner, lessee,
 1001  or lessor at the time the new construction occurs, but only
 1002  through a refund of previously paid taxes. To receive a refund
 1003  pursuant to this paragraph, the owner, lessee, or lessor of the
 1004  new construction must file an application under oath with the
 1005  Department of Economic Opportunity. The application must include
 1006  all of the following:
 1007         a.The name and address of the person claiming the refund.
 1008         b.An address and assessment roll parcel number of the real
 1009  property that was improved by the new construction for which a
 1010  refund of previously paid taxes is being sought.
 1011         c.A description of the new construction.
 1012         d.A copy of a valid building permit issued by the county
 1013  or municipal building department for the new construction.
 1014         e.A sworn statement, under penalty of perjury, from the
 1015  general contractor licensed in this state with whom the
 1016  applicant contracted to build the new construction, which
 1017  specifies the exempt goods and services, the actual cost of the
 1018  exempt goods and services, and the amount of sales tax paid in
 1019  this state on the exempt goods and services, and which states
 1020  that the improvement to the real property was new construction.
 1021  If a general contractor was not used, the applicant shall make
 1022  the sworn statement required by this sub-subparagraph. Copies of
 1023  the invoices evidencing the actual cost of the exempt goods and
 1024  services and the amount of sales tax paid on such goods and
 1025  services must be attached to the sworn statement provided by the
 1026  general contractor or by the applicant. If copies of such
 1027  invoices are not attached, the cost of the exempt goods and
 1028  services is deemed to be an amount equal to 40 percent of the
 1029  increase in assessed value of the property for ad valorem tax
 1030  purposes.
 1031         f.A certification by the local building code inspector
 1032  that the new construction is substantially completed and is new
 1033  construction.
 1034         3. The exemption under this paragraph inures to a
 1035  municipality, county, other governmental unit or agency, or
 1036  nonprofit community-based organization through a refund of
 1037  previously paid taxes if the exempt goods and services are paid
 1038  for from the funds of a community development block grant, the
 1039  State Housing Initiatives Partnership Program, or a similar
 1040  grant or loan program. To receive a refund, a municipality,
 1041  county, other governmental unit or agency, or nonprofit
 1042  community-based organization must file an application that
 1043  includes the same information required under subparagraph 2. In
 1044  addition, the application must include a sworn statement signed
 1045  by the chief executive officer of the municipality, county,
 1046  other governmental unit or agency, or nonprofit community-based
 1047  organization seeking a refund which states that the exempt goods
 1048  and services for which a refund is sought were funded by a
 1049  community development block grant, the State Housing Initiatives
 1050  Partnership Program, or a similar grant or loan program.
 1051         4.Within 10 working days after receiving an application,
 1052  the Department of Economic Opportunity shall review the
 1053  application to determine whether it contains all of the
 1054  information required by subparagraph 2. or subparagraph 3., as
 1055  appropriate, and meets the criteria set out in this paragraph.
 1056  The Department of Economic Opportunity shall certify all
 1057  applications that contain the required information and are
 1058  eligible to receive a refund. The certification must be in
 1059  writing and a copy must be transmitted by the Department of
 1060  Economic Opportunity to the executive director of the
 1061  department. The applicant is responsible for forwarding a
 1062  certified application to the department within the period
 1063  specified in subparagraph 5.
 1064         5.An application for a refund must be submitted to the
 1065  department within 6 months after the new construction is deemed
 1066  to be substantially completed by the local building code
 1067  inspector or by November 1 after the improved property is first
 1068  subject to assessment.
 1069         6.Only one exemption through a refund of previously paid
 1070  taxes for the new construction may be claimed for any single
 1071  parcel of property unless there is a change in ownership, a new
 1072  lessor, or a new lessee of the real property. A refund may not
 1073  be granted unless the amount to be refunded exceeds $500. A
 1074  refund may not exceed the lesser of 97.5 percent of the Florida
 1075  sales or use tax paid on the cost of the exempt goods and
 1076  services as determined pursuant to sub-subparagraph 2.e. or
 1077  $10,000. The department shall issue a refund within 30 days
 1078  after it formally approves a refund application.
 1079         7.The department shall deduct 10 percent of each refund
 1080  amount granted under this paragraph from the amount transferred
 1081  into the Local Government Half-cent Sales Tax Clearing Trust
 1082  Fund pursuant to s. 212.20 for the county area in which the new
 1083  construction is located and shall transfer that amount to the
 1084  General Revenue Fund.
 1085         8. The department may adopt rules governing the manner and
 1086  format of refund applications and may establish guidelines as to
 1087  the requisites for an affirmative showing of qualification for
 1088  exemption under this paragraph.
 1089         9. This exemption does not apply to improvements for which
 1090  construction began before July 1, 2017.
 1091         (s)Data center property.
 1092         1. As used in this paragraph, the term:
 1093         a. “Critical IT load” means that portion of electric power
 1094  capacity, expressed in terms of megawatts, which is reserved
 1095  solely for owners or tenants of a data center to operate their
 1096  computer server equipment. The term does not include any
 1097  ancillary load for cooling, lighting, common areas, or other
 1098  equipment.
 1099         b. “Cumulative capital investment” means the combined total
 1100  of all expenses incurred by the owners or tenants of a data
 1101  center after July 1, 2017, in connection with acquiring,
 1102  constructing, installing, equipping, or expanding the data
 1103  center. However, the term does not include any expenses incurred
 1104  in the acquisition of improved real property operating as a data
 1105  center at the time of acquisition or within 6 months before the
 1106  acquisition.
 1107         c. “Data center” means a facility that:
 1108         (I)Consists of one or more contiguous parcels in this
 1109  state, along with the buildings, substations and other
 1110  infrastructure, fixtures, and personal property located on the
 1111  parcels;
 1112         (II) Is used exclusively to house and operate equipment
 1113  that receives, stores, aggregates, manages, processes,
 1114  transforms, retrieves, researches, or transmits data; or that is
 1115  necessary for the proper operation of equipment that receives,
 1116  stores, aggregates, manages, processes, transforms, retrieves,
 1117  researches, or transmits data;
 1118         (III)Has a critical IT load of 15 megawatts or higher, and
 1119  a critical IT load of 1 megawatt or higher dedicated to each
 1120  individual owner or tenant within the data center; and
 1121         (IV) Is constructed on or after July 1, 2017.
 1122         d.“Data center property” means property used exclusively
 1123  at a data center to construct, outfit, operate, support, power,
 1124  cool, dehumidify, secure, or protect a data center and any
 1125  contiguous dedicated substations. The term includes, but is not
 1126  limited to, construction materials, component parts, machinery,
 1127  equipment, computers, servers, installations, redundancies, and
 1128  operating or enabling software, including any replacements,
 1129  updates and new versions, and upgrades to or for such property,
 1130  regardless of whether the property is a fixture or is otherwise
 1131  affixed to or incorporated into real property. The term also
 1132  includes electricity used exclusively at a data center.
 1133         2. Data center property is exempt from the tax imposed by
 1134  this chapter, except for the tax imposed by s. 212.031. To be
 1135  eligible for the exemption provided by this paragraph, the data
 1136  center’s owners and tenants must make a cumulative capital
 1137  investment of $150 million or more for the data center and the
 1138  data center must have a critical IT load of 15 megawatts or
 1139  higher and a critical IT load of 1 megawatt or higher dedicated
 1140  to each individual owner or tenant within the data center. Each
 1141  of these requirements must be satisfied no later than 5 years
 1142  after the commencement of construction of the data center.
 1143         3.a. To receive the exemption provided by this paragraph,
 1144  the person seeking the exemption must apply to the department
 1145  for a temporary tax exemption certificate. The application must
 1146  state that a qualifying data center designation is being sought
 1147  and provide information that the requirements of subparagraph 2.
 1148  will be met. Upon a tentative determination by the department
 1149  that the data center will meet the requirements of subparagraph
 1150  2., the department must issue the certificate.
 1151         b.(I) The certificateholder shall maintain all necessary
 1152  books and records to support the exemption provided by this
 1153  paragraph. Upon satisfaction of all requirements of subparagraph
 1154  2., the certificateholder must deliver the temporary tax
 1155  certificate to the department together with documentation
 1156  sufficient to show the satisfaction of the requirements. Such
 1157  documentation must include written declarations, pursuant to s.
 1158  92.525, from:
 1159         (A) A professional engineer, licensed pursuant to chapter
 1160  471, certifying that the critical IT load requirement set forth
 1161  in subparagraph 2. has been satisfied at the data center; and
 1162         (B) A Florida certified public accountant, as defined in s.
 1163  473.302, certifying that the cumulative capital investment
 1164  requirement set forth in subparagraph 2. has been satisfied for
 1165  the data center.
 1166  
 1167  The professional engineer and the Florida certified public
 1168  accountant may not be professionally related with the data
 1169  center’s owners, tenants, or contractors, except that they may
 1170  be retained by a data center owner to certify that the
 1171  requirements of subparagraph 2. have been met.
 1172         (II) If the department determines that the subparagraph 2.
 1173  requirements have been satisfied, the department must issue a
 1174  permanent tax exemption certificate.
 1175         (III) Notwithstanding s. 212.084(4), the permanent tax
 1176  exemption certificate remains valid and effective for as long as
 1177  the data center described in the exemption application continues
 1178  to operate as a data center as defined in subparagraph 1., with
 1179  review by the department every 5 years to ensure compliance. As
 1180  part of the review, the certificateholder shall, within 3 months
 1181  before the end of any 5-year period, submit a written
 1182  declaration, pursuant to s. 92.525, certifying that the critical
 1183  IT load of 15 megawatts or higher and the critical IT load of 1
 1184  megawatt or higher dedicated to each individual owner or tenant
 1185  within the data center required by subparagraph 2. continues to
 1186  be met. All owners, tenants, contractors, and others purchasing
 1187  exempt data center property shall maintain all necessary books
 1188  and records to support the exemption as to those purchases.
 1189         (IV) Notwithstanding s. 213.053, the department may share
 1190  information concerning a temporary or permanent data center
 1191  exemption certificate among all owners, tenants, contractors,
 1192  and others purchasing exempt data center property pursuant to
 1193  such certificate.
 1194         c. If, in an audit conducted by the department, it is
 1195  determined that the certificateholder or any owners, tenants,
 1196  contractors, or others purchasing, renting, or leasing data
 1197  center property do not meet the criteria of this paragraph, the
 1198  amount of taxes exempted at the time of purchase, rental, or
 1199  lease is immediately due and payable to the department from the
 1200  purchaser, renter, or lessee of those particular items, together
 1201  with the appropriate interest and penalty computed from the date
 1202  of purchase in the manner prescribed by this chapter.
 1203  Notwithstanding s. 95.091(3)(a), any tax due as provided in this
 1204  sub-subparagraph may be assessed by the department within 6
 1205  years after the date the data center property was purchased.
 1206         d. Purchasers, lessees, and renters of data center property
 1207  who qualify for the exemption provided by this paragraph shall
 1208  obtain from the data center a copy of the tax exemption
 1209  certificate issued pursuant to sub-subparagraph a. or sub
 1210  subparagraph b. Before or at the time of purchase of the item or
 1211  items eligible for exemption, the purchaser, lessee, or renter
 1212  shall provide to the seller a copy of the tax exemption
 1213  certificate and a signed certificate of entitlement. Purchasers,
 1214  lessees, and renters with self-accrual authority shall maintain
 1215  all documentation necessary to prove the exempt status of
 1216  purchases.
 1217         e. For any purchase, lease, or rental of property that is
 1218  exempt pursuant to this paragraph, the possession of a copy of a
 1219  tax exemption certificate issued pursuant to sub-subparagraph a.
 1220  or sub-subparagraph b. and a signed certificate of entitlement
 1221  relieves the seller of the responsibility of collecting the tax
 1222  on the sale, lease, or rental of such property, and the
 1223  department must look solely to the purchaser, renter, or lessee
 1224  for recovery of the tax if it determines that the purchase,
 1225  rental, or lease was not entitled to the exemption.
 1226         4. After June 30, 2022, the department may not issue a
 1227  temporary tax exemption certificate pursuant to this paragraph.
 1228         (6) EXEMPTIONS; POLITICAL SUBDIVISIONS.—
 1229         (d)For purposes of paragraph (a), the phrase “when payment
 1230  is made directly to the dealer by the governmental entity”
 1231  includes situations in which an entity under contract with a
 1232  municipality to maintain and operate a municipally owned golf
 1233  course pays for a purchase or lease for the operation or
 1234  maintenance of that golf course using the golf course revenues
 1235  or other funds provided by the municipality for use by that
 1236  entity. This paragraph applies to a municipally owned golf
 1237  course that is:
 1238         1.Located in a county with a population of at least 2
 1239  million residents.
 1240         2.The site upon which youth education programs are
 1241  delivered on an ongoing basis by a nonprofit organization that
 1242  is exempt from federal income tax under s. 501(c)(3) of the
 1243  Internal Revenue Code.
 1244         Section 27. The provisions of this act relating to s.
 1245  212.08(5)(a), Florida Statutes, which exempt certain animal
 1246  health products and aquaculture health products, and s.
 1247  212.08(6)(d), Florida Statutes, which exempt purchases by
 1248  entities that operate certain municipally owned golf courses,
 1249  are intended to be remedial in nature and apply retroactively,
 1250  but do not provide a basis for an assessment of any tax or
 1251  create a right to a refund or credit of any tax paid before the
 1252  effective date of this act.
 1253         Section 28. Effective January 1, 2018, paragraph (ooo) is
 1254  added to subsection (7) of section 212.08, Florida Statutes, to
 1255  read:
 1256         212.08 Sales, rental, use, consumption, distribution, and
 1257  storage tax; specified exemptions.—The sale at retail, the
 1258  rental, the use, the consumption, the distribution, and the
 1259  storage to be used or consumed in this state of the following
 1260  are hereby specifically exempt from the tax imposed by this
 1261  chapter.
 1262         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
 1263  entity by this chapter do not inure to any transaction that is
 1264  otherwise taxable under this chapter when payment is made by a
 1265  representative or employee of the entity by any means,
 1266  including, but not limited to, cash, check, or credit card, even
 1267  when that representative or employee is subsequently reimbursed
 1268  by the entity. In addition, exemptions provided to any entity by
 1269  this subsection do not inure to any transaction that is
 1270  otherwise taxable under this chapter unless the entity has
 1271  obtained a sales tax exemption certificate from the department
 1272  or the entity obtains or provides other documentation as
 1273  required by the department. Eligible purchases or leases made
 1274  with such a certificate must be in strict compliance with this
 1275  subsection and departmental rules, and any person who makes an
 1276  exempt purchase with a certificate that is not in strict
 1277  compliance with this subsection and the rules is liable for and
 1278  shall pay the tax. The department may adopt rules to administer
 1279  this subsection.
 1280         (ooo) Products used to absorb menstrual flow.—Products used
 1281  to absorb menstrual flow are exempt from the tax imposed by this
 1282  chapter. As used in this paragraph, the term “products used to
 1283  absorb menstrual flow” means products used to absorb or contain
 1284  menstrual flow, including, but not limited to, tampons, sanitary
 1285  napkins, pantiliners, and menstrual cups.
 1286         Section 29. Effective January 1, 2018, paragraphs (a) and
 1287  (c) of subsection (3) of section 212.18, Florida Statutes, are
 1288  amended to read:
 1289         212.18 Administration of law; registration of dealers;
 1290  rules.—
 1291         (3)(a) A person desiring to engage in or conduct business
 1292  in this state as a dealer, or to lease, rent, or let or grant
 1293  licenses in living quarters or sleeping or housekeeping
 1294  accommodations in hotels, apartment houses, roominghouses, or
 1295  tourist or trailer camps that are subject to tax under s.
 1296  212.03, or to lease, rent, or let or grant licenses in real
 1297  property, and a person who sells or receives anything of value
 1298  by way of admissions, must file with the department an
 1299  application for a certificate of registration for each place of
 1300  business. The application must include the names of the persons
 1301  who have interests in such business and their residences, the
 1302  address of the business, and other data reasonably required by
 1303  the department. However, owners and operators of vending
 1304  machines or newspaper rack machines are required to obtain only
 1305  one certificate of registration for each county in which such
 1306  machines are located. The department, by rule, may authorize a
 1307  dealer that uses independent sellers to sell its merchandise to
 1308  remit tax on the retail sales price charged to the ultimate
 1309  consumer in lieu of having the independent seller register as a
 1310  dealer and remit the tax. The department may appoint the county
 1311  tax collector as the department’s agent to accept applications
 1312  for registrations. The application must be submitted to the
 1313  department before the person, firm, copartnership, or
 1314  corporation may engage in such business, and it must be
 1315  accompanied by a registration fee of $5. However, a registration
 1316  fee is not required to accompany an application to engage in or
 1317  conduct business to make mail order sales. The department may
 1318  waive the registration fee for applications submitted through
 1319  the department’s Internet registration process.
 1320         (c)1. A person who engages in acts requiring a certificate
 1321  of registration under this subsection and who fails or refuses
 1322  to register commits a misdemeanor of the first degree,
 1323  punishable as provided in s. 775.082 or s. 775.083. Such acts
 1324  are subject to injunctive proceedings as provided by law. A
 1325  person who engages in acts requiring a certificate of
 1326  registration and who fails or refuses to register is also
 1327  subject to a $100 initial registration fee in lieu of the $5
 1328  registration fee required by paragraph (a). However, the
 1329  department may waive the increase in the registration fee if it
 1330  finds that the failure to register was due to reasonable cause
 1331  and not to willful negligence, willful neglect, or fraud.
 1332         2.a. A person who willfully fails to register after the
 1333  department provides notice of the duty to register as a dealer
 1334  commits a felony of the third degree, punishable as provided in
 1335  s. 775.082, s. 775.083, or s. 775.084.
 1336         b. The department shall provide written notice of the duty
 1337  to register to the person by personal service or by sending
 1338  notice by registered mail to the person’s last known address.
 1339  The department may provide written notice by both methods
 1340  described in this sub-subparagraph.
 1341         Section 30. Paragraphs (d) and (t) of subsection (1) of
 1342  section 220.03, Florida Statutes, are amended to read:
 1343         220.03 Definitions.—
 1344         (1) SPECIFIC TERMS.—When used in this code, and when not
 1345  otherwise distinctly expressed or manifestly incompatible with
 1346  the intent thereof, the following terms shall have the following
 1347  meanings:
 1348         (d) “Community Contribution” means the grant by a business
 1349  firm of any of the following items:
 1350         1. Cash or other liquid assets.
 1351         2. Real property, which for purposes of this subparagraph
 1352  includes 100 percent ownership of a real property holding
 1353  company. The term “real property holding company” means a
 1354  Florida entity, such as a Florida limited liability company,
 1355  that:
 1356         a. Is wholly owned by the business firm.
 1357         b. Is the sole owner of real property, as defined in s.
 1358  192.001(12), located in the state.
 1359         c. Is disregarded as an entity for federal income tax
 1360  purposes pursuant to 26 C.F.R. s. 301.7701-3(b)(1)(ii).
 1361         d. At the time of contribution to an eligible sponsor, has
 1362  no material assets other than the real property and any other
 1363  property that qualifies as a community contribution.
 1364         3. Goods or inventory.
 1365         4. Other physical resources as identified by the
 1366  department.
 1367  
 1368  This paragraph expires June 30, 2018.
 1369         (t) “Project” means any activity undertaken by an eligible
 1370  sponsor, as defined in s. 220.183(2)(c), which is designed to
 1371  construct, improve, or substantially rehabilitate housing that
 1372  is affordable to low-income or very-low-income households as
 1373  defined in s. 420.9071(19) and (28); designed to provide housing
 1374  opportunities for persons with special needs as defined in s.
 1375  420.0004; designed to provide commercial, industrial, or public
 1376  resources and facilities; or designed to improve entrepreneurial
 1377  and job-development opportunities for low-income persons. A
 1378  project may be the investment necessary to increase access to
 1379  high-speed broadband capability in a rural community that had an
 1380  enterprise zone designated pursuant to chapter 290 as of May 1,
 1381  2015, including projects that result in improvements to
 1382  communications assets that are owned by a business. A project
 1383  may include the provision of museum educational programs and
 1384  materials that are directly related to any project approved
 1385  between January 1, 1996, and December 31, 1999, and located in
 1386  an area that was in an enterprise zone designated pursuant to s.
 1387  290.0065 as of May 1, 2015. This paragraph does not preclude
 1388  projects that propose to construct or rehabilitate low-income or
 1389  very-low-income housing on scattered sites or housing
 1390  opportunities for persons with special needs as defined in s.
 1391  420.0004. With respect to housing, contributions may be used to
 1392  pay the following eligible project-related activities:
 1393         1. Project development, impact, and management fees for
 1394  special needs, low-income, or very-low-income housing projects;
 1395         2. Down payment and closing costs for eligible persons, as
 1396  defined in s. 420.9071(19) and (28);
 1397         3. Administrative costs, including housing counseling and
 1398  marketing fees, not to exceed 10 percent of the community
 1399  contribution, directly related to special needs, low-income, or
 1400  very-low-income projects; and
 1401         4. Removal of liens recorded against residential property
 1402  by municipal, county, or special-district local governments when
 1403  satisfaction of the lien is a necessary precedent to the
 1404  transfer of the property to an eligible person, as defined in s.
 1405  420.9071(19) and (28), for the purpose of promoting home
 1406  ownership. Contributions for lien removal must be received from
 1407  a nonrelated third party.
 1408  
 1409  This paragraph expires June 30, 2018.
 1410         Section 31. Paragraph (c) of subsection (1) and subsection
 1411  (5) of section 220.183, Florida Statutes, are amended to read:
 1412         220.183 Community contribution tax credit.—
 1413         (1) AUTHORIZATION TO GRANT COMMUNITY CONTRIBUTION TAX
 1414  CREDITS; LIMITATIONS ON INDIVIDUAL CREDITS AND PROGRAM
 1415  SPENDING.—
 1416         (c) The total amount of tax credit which may be granted for
 1417  all programs approved under this section, s. 212.08(5)(p), and
 1418  s. 624.5105 is $10.5 $18.4 million in the 2015-2016 fiscal year,
 1419  $21.4 million in the 2016-2017 fiscal year, and $21.4 million
 1420  each fiscal year in the 2017-2018 fiscal year for projects that
 1421  provide housing opportunities for persons with special needs as
 1422  defined in s. 420.0004 and homeownership opportunities for low
 1423  income households or very-low-income households as defined in s.
 1424  420.9071 and $3.5 million each fiscal year annually for all
 1425  other projects.
 1426         (5)EXPIRATION.—The provisions of this section, except
 1427  paragraph (1)(e), expire June 30, 2018.
 1428         Section 32. Paragraph (f) of subsection (2) of section
 1429  220.1845, Florida Statutes, is amended to read:
 1430         220.1845 Contaminated site rehabilitation tax credit.—
 1431         (2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS.—
 1432         (f) The total amount of the tax credits which may be
 1433  granted under this section is $21.6 million in the 2015-2016
 1434  fiscal year and $10 $5 million each fiscal year annually
 1435  thereafter.
 1436         Section 33. Paragraph (e) of subsection (2) of section
 1437  220.196, Florida Statutes, is amended to read:
 1438         220.196 Research and development tax credit.—
 1439         (2) TAX CREDIT.—
 1440         (e) The combined total amount of tax credits which may be
 1441  granted to all business enterprises under this section during
 1442  any calendar year is $9 million, except that the total amount
 1443  that may be awarded in the 2018 2016 calendar year is $18 $23
 1444  million. Applications may be filed with the department on or
 1445  after March 20 and before March 27 for qualified research
 1446  expenses incurred within the preceding calendar year. If the
 1447  total credits for all applicants exceed the maximum amount
 1448  allowed under this paragraph, the credits shall be allocated on
 1449  a prorated basis.
 1450         Section 34. Paragraph (d) of subsection (2) of section
 1451  220.222, Florida Statutes, is amended to read:
 1452         220.222 Returns; time and place for filing.—
 1453         (2)
 1454         (d) For taxable years beginning before January 1, 2026, the
 1455  6-month time period in paragraphs (a) and (b) shall be 7 months
 1456  for taxpayers with a taxable year ending June 30 and shall be 5
 1457  months for taxpayers with a taxable year ending December 31.
 1458         Section 35. The amendment made by this act to s. 220.222,
 1459  Florida Statutes, applies to taxable years beginning on or after
 1460  January 1, 2016.
 1461         Section 36. Subsection (13) of section 320.08, Florida
 1462  Statutes, is amended to read:
 1463         320.08 License taxes.—Except as otherwise provided herein,
 1464  there are hereby levied and imposed annual license taxes for the
 1465  operation of motor vehicles, mopeds, motorized bicycles as
 1466  defined in s. 316.003(2), tri-vehicles as defined in s. 316.003,
 1467  and mobile homes as defined in s. 320.01, which shall be paid to
 1468  and collected by the department or its agent upon the
 1469  registration or renewal of registration of the following:
 1470         (13) EXEMPT OR OFFICIAL LICENSE PLATES.—Any exempt or
 1471  official license plate: $4 flat, of which $1 shall be deposited
 1472  into the General Revenue Fund, except that the registration or
 1473  renewal of a registration of a marine boat trailer exempt under
 1474  s. 320.102 is not subject to any license tax.
 1475         Section 37. Paragraphs (i) and (j) of subsection (1) of
 1476  section 320.10, Florida Statutes, are amended, and paragraph (k)
 1477  is added to that subsection, to read:
 1478         320.10 Exemptions.—
 1479         (1) The provisions of s. 320.08 do not apply to:
 1480         (i) Any vehicle used by any of the various search and
 1481  rescue units of the several counties for exclusive use as a
 1482  search and rescue vehicle; or
 1483         (j) Any motor vehicle used by a community transportation
 1484  coordinator or a transportation operator as defined in part I of
 1485  chapter 427, and which is used exclusively to transport
 1486  transportation disadvantaged persons; or
 1487         (k)Any marine boat trailer exempt under s. 320.102.
 1488         Section 38. Section 320.102, Florida Statutes, is created
 1489  to read:
 1490         320.102Marine boat trailers owned by nonprofit
 1491  organizations; exemptions.—The registration or renewal of a
 1492  registration of any marine boat trailer owned and operated by a
 1493  nonprofit organization that is exempt from federal income tax
 1494  under s. 501(c)(3) of the Internal Revenue Code and which is
 1495  used exclusively in carrying out its customary nonprofit
 1496  activities is exempt from paying the fees, taxes, surcharges,
 1497  and charges in ss. 320.03(5), (6), and (9), 320.031(2),
 1498  320.04(1), 320.06(1)(b) and (3)(b), 320.0801, 320.0802,
 1499  320.0804, and 320.08046.
 1500         Section 39. Effective upon this act becoming a law,
 1501  subsection (5) of section 336.021, Florida Statutes, is amended
 1502  to read:
 1503         336.021 County transportation system; levy of ninth-cent
 1504  fuel tax on motor fuel and diesel fuel.—
 1505         (5) All impositions of the tax shall be levied before
 1506  October 1 of each year to be effective January 1 of the
 1507  following year. However, levies of the tax which were in effect
 1508  on July 1, 2002, and which expire on August 31 of any year may
 1509  be reimposed at the current authorized rate provided the tax is
 1510  levied before July 1 and is to be effective September 1 of the
 1511  year of expiration. All impositions shall be required to end on
 1512  December 31 of a year. A decision to rescind the tax shall not
 1513  take effect on any date other than December 31 and shall require
 1514  a minimum of 60 days’ notice to the department of such decision.
 1515         Section 40. Effective upon this act becoming a law,
 1516  paragraphs (a) and (b) of subsection (1) and paragraph (a) of
 1517  subsection (5) of section 336.025, Florida Statutes, are amended
 1518  to read:
 1519         336.025 County transportation system; levy of local option
 1520  fuel tax on motor fuel and diesel fuel.—
 1521         (1)(a) In addition to other taxes allowed by law, there may
 1522  be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1
 1523  cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
 1524  fuel tax upon every gallon of motor fuel and diesel fuel sold in
 1525  a county and taxed under the provisions of part I or part II of
 1526  chapter 206.
 1527         1. All impositions and rate changes of the tax shall be
 1528  levied before October 1 to be effective January 1 of the
 1529  following year for a period not to exceed 30 years, and the
 1530  applicable method of distribution shall be established pursuant
 1531  to subsection (3) or subsection (4). However, levies of the tax
 1532  which were in effect on July 1, 2002, and which expire on August
 1533  31 of any year may be reimposed at the current authorized rate
 1534  provided the tax is levied before July 1 and is effective
 1535  September 1 of the year of expiration. Upon expiration, the tax
 1536  may be relevied provided that a redetermination of the method of
 1537  distribution is made as provided in this section.
 1538         2. County and municipal governments shall utilize moneys
 1539  received pursuant to this paragraph only for transportation
 1540  expenditures.
 1541         3. Any tax levied pursuant to this paragraph may be
 1542  extended on a majority vote of the governing body of the county.
 1543  A redetermination of the method of distribution shall be
 1544  established pursuant to subsection (3) or subsection (4), if,
 1545  after July 1, 1986, the tax is extended or the tax rate changed,
 1546  for the period of extension or for the additional tax.
 1547         (b) In addition to other taxes allowed by law, there may be
 1548  levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent,
 1549  4-cent, or 5-cent local option fuel tax upon every gallon of
 1550  motor fuel sold in a county and taxed under the provisions of
 1551  part I of chapter 206. The tax shall be levied by an ordinance
 1552  adopted by a majority plus one vote of the membership of the
 1553  governing body of the county or by referendum.
 1554         1. All impositions and rate changes of the tax shall be
 1555  levied before October 1, to be effective January 1 of the
 1556  following year. However, levies of the tax which were in effect
 1557  on July 1, 2002, and which expire on August 31 of any year may
 1558  be reimposed at the current authorized rate provided the tax is
 1559  levied before July 1 and is effective September 1 of the year of
 1560  expiration.
 1561         2. The county may, prior to levy of the tax, establish by
 1562  interlocal agreement with one or more municipalities located
 1563  therein, representing a majority of the population of the
 1564  incorporated area within the county, a distribution formula for
 1565  dividing the entire proceeds of the tax among county government
 1566  and all eligible municipalities within the county. If no
 1567  interlocal agreement is adopted before the effective date of the
 1568  tax, tax revenues shall be distributed pursuant to the
 1569  provisions of subsection (4). If no interlocal agreement exists,
 1570  a new interlocal agreement may be established prior to June 1 of
 1571  any year pursuant to this subparagraph. However, any interlocal
 1572  agreement agreed to under this subparagraph after the initial
 1573  levy of the tax or change in the tax rate authorized in this
 1574  section shall under no circumstances materially or adversely
 1575  affect the rights of holders of outstanding bonds which are
 1576  backed by taxes authorized by this paragraph, and the amounts
 1577  distributed to the county government and each municipality shall
 1578  not be reduced below the amount necessary for the payment of
 1579  principal and interest and reserves for principal and interest
 1580  as required under the covenants of any bond resolution
 1581  outstanding on the date of establishment of the new interlocal
 1582  agreement.
 1583         3. County and municipal governments shall use moneys
 1584  received pursuant to this paragraph for transportation
 1585  expenditures needed to meet the requirements of the capital
 1586  improvements element of an adopted comprehensive plan or for
 1587  expenditures needed to meet immediate local transportation
 1588  problems and for other transportation-related expenditures that
 1589  are critical for building comprehensive roadway networks by
 1590  local governments. For purposes of this paragraph, expenditures
 1591  for the construction of new roads, the reconstruction or
 1592  resurfacing of existing paved roads, or the paving of existing
 1593  graded roads shall be deemed to increase capacity and such
 1594  projects shall be included in the capital improvements element
 1595  of an adopted comprehensive plan. Expenditures for purposes of
 1596  this paragraph shall not include routine maintenance of roads.
 1597         (5)(a) By October 1 of each year, the county shall notify
 1598  the Department of Revenue of the rate of the taxes levied
 1599  pursuant to paragraphs (1)(a) and (b), and of its decision to
 1600  rescind or change the rate of a tax, if applicable, and shall
 1601  provide the department with a certified copy of the interlocal
 1602  agreement established under subparagraph (1)(b)2. or
 1603  subparagraph (3)(a)1. with distribution proportions established
 1604  by such agreement or pursuant to subsection (4), if applicable.
 1605  A decision to rescind a tax may not take effect on any date
 1606  other than December 31, regardless of when the tax was
 1607  originally imposed, and requires a minimum of 60 days’ notice to
 1608  the Department of Revenue of such decision.
 1609         Section 41. Subsection (4) of section 376.30781, Florida
 1610  Statutes, is amended to read:
 1611         376.30781 Tax credits for rehabilitation of drycleaning
 1612  solvent-contaminated sites and brownfield sites in designated
 1613  brownfield areas; application process; rulemaking authority;
 1614  revocation authority.—
 1615         (4) The Department of Environmental Protection is
 1616  responsible for allocating the tax credits provided for in s.
 1617  220.1845, which may not exceed a total of $21.6 million in tax
 1618  credits in the 2015-2016 fiscal year and $10 $5 million in tax
 1619  credits each fiscal year annually thereafter.
 1620         Section 42. Effective January 1, 2018, subsection (2) of
 1621  section 376.70, Florida Statutes, is amended to read:
 1622         376.70 Tax on gross receipts of drycleaning facilities.—
 1623         (2) Each drycleaning facility or dry drop-off facility
 1624  imposing a charge for the drycleaning or laundering of clothing
 1625  or other fabrics is required to register with the Department of
 1626  Revenue and become licensed for the purposes of this section.
 1627  The owner or operator of the facility shall register the
 1628  facility with the Department of Revenue. Drycleaning facilities
 1629  or dry drop-off facilities operating at more than one location
 1630  are only required to have a single registration. The fee for
 1631  registration is $30. The owner or operator of the facility shall
 1632  pay the registration fee to the Department of Revenue. The
 1633  department may waive the registration fee for applications
 1634  submitted through the department’s Internet registration
 1635  process.
 1636         Section 43. Effective upon this act becoming a law,
 1637  subsection (2) of section 376.75, Florida Statutes, is amended
 1638  to read:
 1639         376.75 Tax on production or importation of
 1640  perchloroethylene.—
 1641         (2) Any person producing in, importing into, or causing to
 1642  be imported into, or selling in, this state perchloroethylene
 1643  must register with the Department of Revenue and become licensed
 1644  for the purposes of remitting the tax pursuant to, or providing
 1645  information required by, this section. Such person must register
 1646  as a seller of perchloroethylene, a user of perchloroethylene in
 1647  drycleaning facilities, or a user of perchloroethylene for
 1648  purposes other than drycleaning. Persons operating at more than
 1649  one location are only required to have a single registration.
 1650  The fee for registration is $30. Failure to timely register is a
 1651  misdemeanor of the first degree, punishable as provided in s.
 1652  775.082 or s. 775.083.
 1653         Section 44. Effective upon this act becoming a law,
 1654  subsection (1) of section 443.131, Florida Statutes, is amended
 1655  to read:
 1656         443.131 Contributions.—
 1657         (1) PAYMENT OF CONTRIBUTIONS.—Contributions accrue and are
 1658  payable by each employer for each calendar quarter he or she is
 1659  subject to this chapter for wages paid during each calendar
 1660  quarter for employment. Contributions are due and payable by
 1661  each employer to the tax collection service provider, in
 1662  accordance with the rules adopted by the Department of Economic
 1663  Opportunity or the state agency providing tax collection
 1664  services. This subsection does not prohibit the tax collection
 1665  service provider from allowing, at the request of the employer,
 1666  employers of employees performing domestic services, as defined
 1667  in s. 443.1216(6), to pay contributions or report wages at
 1668  intervals other than quarterly when the nonquarterly payment or
 1669  reporting assists the service provider and when nonquarterly
 1670  payment and reporting is authorized under federal law. Employers
 1671  of employees performing domestic services may report wages and
 1672  pay contributions annually, with a due date of no later than
 1673  January 31, unless that day is a Saturday, Sunday, or holiday,
 1674  in which event the due date is the next day that is not a
 1675  Saturday, Sunday, or holiday. For purposes of this subsection,
 1676  the term “holiday” means a day designated under s. 110.117(1)
 1677  and (2) or any other day when the offices of the United States
 1678  Postal Service are closed January 1 and a delinquency date of
 1679  February 1. To qualify for this election, the employer must
 1680  employ only employees performing domestic services, be eligible
 1681  for a variation from the standard rate computed under subsection
 1682  (3), apply to this program no later than December 1 of the
 1683  preceding calendar year, and agree to provide the department or
 1684  its tax collection service provider with any special reports
 1685  that are requested, including copies of all federal employment
 1686  tax forms. An employer who fails to timely furnish any wage
 1687  information required by the department or its tax collection
 1688  service provider loses the privilege to participate in this
 1689  program, effective the calendar quarter immediately after the
 1690  calendar quarter the failure occurred. The employer may reapply
 1691  for annual reporting when a complete calendar year elapses after
 1692  the employer’s disqualification if the employer timely furnished
 1693  any requested wage information during the period in which annual
 1694  reporting was denied. An employer may not deduct contributions,
 1695  interests, penalties, fines, or fees required under this chapter
 1696  from any part of the wages of his or her employees. A fractional
 1697  part of a cent less than one-half cent shall be disregarded from
 1698  the payment of contributions, but a fractional part of at least
 1699  one-half cent shall be increased to 1 cent.
 1700         Section 45. Effective upon this act becoming a law,
 1701  paragraph (d) of subsection (1) of section 443.141, Florida
 1702  Statutes, is amended to read:
 1703         443.141 Collection of contributions and reimbursements.—
 1704         (1) PAST DUE CONTRIBUTIONS AND REIMBURSEMENTS; DELINQUENT,
 1705  ERRONEOUS, INCOMPLETE, OR INSUFFICIENT REPORTS.—
 1706         (d) Payments for contributions.—For an annual
 1707  administrative fee not to exceed $5, a contributing employer may
 1708  pay its quarterly contributions due for wages paid in the first
 1709  three quarters of each year in equal installments if those
 1710  contributions are paid as follows:
 1711         1. For contributions due for wages paid in the first
 1712  quarter of each year, one-fourth of the contributions due must
 1713  be paid on or before April 30, one-fourth must be paid on or
 1714  before July 31, one-fourth must be paid on or before October 31,
 1715  and one-fourth must be paid on or before December 31.
 1716         2. In addition to the payments specified in subparagraph
 1717  1., for contributions due for wages paid in the second quarter
 1718  of each year, one-third of the contributions due must be paid on
 1719  or before July 31, one-third must be paid on or before October
 1720  31, and one-third must be paid on or before December 31.
 1721         3. In addition to the payments specified in subparagraphs
 1722  1. and 2., for contributions due for wages paid in the third
 1723  quarter of each year, one-half of the contributions due must be
 1724  paid on or before October 31, and one-half must be paid on or
 1725  before December 31.
 1726         4. If any of the due dates in this paragraph falls on a
 1727  Saturday, Sunday, or holiday, the due date is the next day that
 1728  is not a Saturday, Sunday, or holiday. For purposes of this
 1729  paragraph, the term “holiday” means a day designated under s.
 1730  110.117(1) and (2) or any other day when the offices of the
 1731  United States Postal Service are closed.
 1732         5.4. The annual administrative fee assessed for electing to
 1733  pay under the installment method shall be collected at the time
 1734  the employer makes the first installment payment each year. The
 1735  fee shall be segregated from the payment and deposited into the
 1736  Operating Trust Fund of the Department of Revenue.
 1737         6.5. Interest does not accrue on any contribution that
 1738  becomes due for wages paid in the first three quarters of each
 1739  year if the employer pays the contribution in accordance with
 1740  subparagraphs 1.-5. subparagraphs 1.-4. Interest and fees
 1741  continue to accrue on prior delinquent contributions and
 1742  commence accruing on all contributions due for wages paid in the
 1743  first three quarters of each year which are not paid in
 1744  accordance with subparagraphs 1.-4. subparagraphs 1.-3.
 1745  Penalties may be assessed in accordance with this chapter. The
 1746  contributions due for wages paid in the fourth quarter are not
 1747  affected by this paragraph and are due and payable in accordance
 1748  with this chapter.
 1749         Section 46. Effective upon this act becoming a law, section
 1750  443.163, Florida Statutes, is amended to read:
 1751         443.163 Electronic reporting and remitting of contributions
 1752  and reimbursements.—
 1753         (1) An employer may file any report and remit any
 1754  contributions or reimbursements required under this chapter by
 1755  electronic means. The Department of Economic Opportunity or the
 1756  state agency providing reemployment assistance tax collection
 1757  services shall adopt rules prescribing the format and
 1758  instructions necessary for electronically filing reports and
 1759  remitting contributions and reimbursements to ensure a full
 1760  collection of contributions and reimbursements due. The
 1761  acceptable method of transfer, the method, form, and content of
 1762  the electronic means, and the method, if any, by which the
 1763  employer will be provided with an acknowledgment shall be
 1764  prescribed by the department or its tax collection service
 1765  provider. However, any employer who employed 10 or more
 1766  employees in any quarter during the preceding state fiscal year
 1767  must file the Employers Quarterly Reports (UCT-6) for the
 1768  current calendar year and remit the contributions and
 1769  reimbursements due by electronic means approved by the tax
 1770  collection service provider. A person who prepared and reported
 1771  for 100 or more employers in any quarter during the preceding
 1772  state fiscal year must file the Employers Quarterly Reports
 1773  (UCT-6) for each calendar quarter in the current calendar year,
 1774  beginning with reports due for the second calendar quarter of
 1775  2003, by electronic means approved by the tax collection service
 1776  provider.
 1777         (2)(a) An employer who is required by law to file an
 1778  Employers Quarterly Report (UCT-6) by approved electronic means,
 1779  but who files the report by a means other than approved
 1780  electronic means, is liable for a penalty of $50 for that report
 1781  and $1 for each employee. This penalty is in addition to any
 1782  other penalty provided by this chapter. However, the penalty
 1783  does not apply if the tax collection service provider waives the
 1784  electronic filing requirement in advance. An employer who fails
 1785  to remit contributions or reimbursements by approved electronic
 1786  means as required by law is liable for a penalty of $50 for each
 1787  remittance submitted by a means other than approved electronic
 1788  means. This penalty is in addition to any other penalty provided
 1789  by this chapter.
 1790         (b) A person who prepared and reported for 100 or more
 1791  employers in any quarter during the preceding state fiscal year,
 1792  but who fails to file an Employers Quarterly Report (UCT-6) for
 1793  each calendar quarter in the current calendar year by approved
 1794  electronic means, is liable for a penalty of $50 for that report
 1795  and $1 for each employee. This penalty is in addition to any
 1796  other penalty provided by this chapter. However, the penalty
 1797  does not apply if the tax collection service provider waives the
 1798  electronic filing requirement in advance.
 1799         (3) The tax collection service provider may waive the
 1800  requirement to file an Employers Quarterly Report (UCT-6) by
 1801  electronic means for employers that are unable to comply despite
 1802  good faith efforts or due to circumstances beyond the employer’s
 1803  reasonable control.
 1804         (a) As prescribed by the Department of Economic Opportunity
 1805  or its tax collection service provider, grounds for approving
 1806  the waiver include, but are not limited to, circumstances in
 1807  which the employer does not:
 1808         1. Currently file information or data electronically with
 1809  any business or government agency; or
 1810         2. Have a compatible computer that meets or exceeds the
 1811  standards prescribed by the department or its tax collection
 1812  service provider.
 1813         (b) The tax collection service provider shall accept other
 1814  reasons for requesting a waiver from the requirement to submit
 1815  the Employers Quarterly Report (UCT-6) by electronic means,
 1816  including, but not limited to:
 1817         1. That the employer needs additional time to program his
 1818  or her computer;
 1819         2. That complying with this requirement causes the employer
 1820  financial hardship; or
 1821         3. That complying with this requirement conflicts with the
 1822  employer’s business procedures.
 1823         (c) The department or the state agency providing
 1824  reemployment assistance tax collection services may establish by
 1825  rule the length of time a waiver is valid and may determine
 1826  whether subsequent waivers will be authorized, based on this
 1827  subsection.
 1828         (4) As used in this section, the term “electronic means”
 1829  includes, but is not limited to, electronic data interchange;
 1830  electronic funds transfer; and use of the Internet, telephone,
 1831  or other technology specified by the Department of Economic
 1832  Opportunity or its tax collection service provider.
 1833         (5) The tax collection service provider may waive the
 1834  penalty imposed by this section if a written request for a
 1835  waiver is filed which establishes that imposition would be
 1836  inequitable. Examples of inequity include, but are not limited
 1837  to, situations where the failure to electronically file was
 1838  caused by one of the following factors:
 1839         (a) Death or serious illness of the person responsible for
 1840  the preparation and filing of the report.
 1841         (b) Destruction of the business records by fire or other
 1842  casualty.
 1843         (c) Unscheduled and unavoidable computer downtime.
 1844         Section 47. Section 563.01, Florida Statutes, is amended to
 1845  read:
 1846         563.01 Definitions Definition.— The term: terms
 1847         (1) “Beer” means a brewed beverage that meets the federal
 1848  definition of beer in 27 C.F.R. s. 25.11 and contains less than
 1849  6 percent alcohol by volume. and
 1850         (2) “Malt beverage” means any mean all brewed beverage
 1851  beverages containing malt.
 1852  
 1853  The terms “beer” and “malt beverage” have the same meaning when
 1854  either term is used in the Beverage Law. The terms do not
 1855  include alcoholic beverages that require a certificate of label
 1856  approval by the Federal Government as wine or as distilled
 1857  spirits.
 1858         Section 48. Paragraph (c) of subsection (1) and subsection
 1859  (6) of section 624.5105, Florida Statutes, are amended to read:
 1860         624.5105 Community contribution tax credit; authorization;
 1861  limitations; eligibility and application requirements;
 1862  administration; definitions; expiration.—
 1863         (1) AUTHORIZATION TO GRANT TAX CREDITS; LIMITATIONS.—
 1864         (c) The total amount of tax credit which may be granted for
 1865  all programs approved under this section and ss. 212.08(5)(p)
 1866  and 220.183 is $10.5 $18.4 million in the 2015-2016 fiscal year,
 1867  $21.4 million in the 2016-2017 fiscal year, and $21.4 million
 1868  each fiscal year in the 2017-2018 fiscal year for projects that
 1869  provide housing opportunities for persons with special needs as
 1870  defined in s. 420.0004 or homeownership opportunities for low
 1871  income or very-low-income households as defined in s. 420.9071
 1872  and $3.5 million each fiscal year annually for all other
 1873  projects.
 1874         (6)EXPIRATION.—The provisions of this section, except
 1875  paragraph (1)(e), expire June 30, 2018.
 1876         Section 49. Effective upon this act becoming a law,
 1877  paragraph (e) of subsection (3) of section 733.2121, Florida
 1878  Statutes, is amended to read:
 1879         733.2121 Notice to creditors; filing of claims.—
 1880         (3)
 1881         (e) The personal representative may serve a notice to
 1882  creditors on the Department of Revenue only when the Department
 1883  of Revenue is determined to be a creditor under paragraph (a) If
 1884  the Department of Revenue has not previously been served with a
 1885  copy of the notice to creditors, then service of the inventory
 1886  on the Department of Revenue shall be the equivalent of service
 1887  of a copy of the notice to creditors.
 1888         Section 50. Paragraph (c) of subsection (5) of section
 1889  790.06, Florida Statutes, is amended to read:
 1890         790.06 License to carry concealed weapon or firearm.—
 1891         (5) The applicant shall submit to the Department of
 1892  Agriculture and Consumer Services or an approved tax collector
 1893  pursuant to s. 790.0625:
 1894         (c) A full set of fingerprints of the applicant
 1895  administered by a law enforcement agency or the Division of
 1896  Licensing of the Department of Agriculture and Consumer Services
 1897  or an approved tax collector pursuant to s. 790.0625 together
 1898  with any personal identifying information required by federal
 1899  law to process fingerprints. Charges for fingerprint services
 1900  under this paragraph are not subject to the sales tax on
 1901  fingerprint services imposed in s. 212.05(1)(i).
 1902         Section 51. Subsection (2) of section 790.062, Florida
 1903  Statutes, is amended to read:
 1904         790.062 Members and veterans of United States Armed Forces;
 1905  exceptions from licensure provisions.—
 1906         (2) The Department of Agriculture and Consumer Services
 1907  shall accept fingerprints of an applicant under this section
 1908  administered by any law enforcement agency, military provost, or
 1909  other military unit charged with law enforcement duties or as
 1910  otherwise provided for in s. 790.06(5)(c). Charges for
 1911  fingerprint services under this subsection are not subject to
 1912  the sales tax on fingerprint services imposed in s.
 1913  212.05(1)(i).
 1914         Section 52. Clothing, school supplies, personal computers,
 1915  and personal computer-related accessories; sales tax holiday.-
 1916         (1)The tax levied under chapter 212, Florida Statutes, may
 1917  not be collected during the period from 12:01 a.m. on August 4,
 1918  2017, through 11:59 p.m. on August 6, 2017, on the retail sale
 1919  of:
 1920         (a)Clothing, wallets, or bags, including handbags,
 1921  backpacks, fanny packs, and diaper bags, but excluding
 1922  briefcases, suitcases, and other garment bags, having a sales
 1923  price of $60 or less per item. As used in this paragraph, the
 1924  term “clothing” means:
 1925         1.Any article of wearing apparel intended to be worn on or
 1926  about the human body, excluding watches, watchbands, jewelry,
 1927  umbrellas, and handkerchiefs; and
 1928         2.All footwear, excluding skis, swim fins, roller blades,
 1929  and skates.
 1930         (b)School supplies having a sales price of $15 or less per
 1931  item. As used in this paragraph, the term “school supplies”
 1932  means pens, pencils, erasers, crayons, notebooks, notebook
 1933  filler paper, legal pads, binders, lunch boxes, construction
 1934  paper, markers, folders, poster board, composition books, poster
 1935  paper, scissors, cellophane tape, glue or paste, rulers,
 1936  computer disks, protractors, compasses, and calculators.
 1937         (2)The tax levied under chapter 212, Florida Statutes, may
 1938  not be collected during the period from 12:01 a.m. on August 4,
 1939  2017, through 11:59 p.m. on August 6, 2017, on the first $750 of
 1940  the sales price of personal computers or personal computer
 1941  related accessories purchased for noncommercial home or personal
 1942  use. For purposes of this subsection, the term:
 1943         (a)“Personal computers” includes electronic book readers,
 1944  laptops, desktops, handhelds, tablets, and tower computers. The
 1945  term does not include cellular telephones, video game consoles,
 1946  digital media receivers, or devices that are not primarily
 1947  designed to process data.
 1948         (b)“Personal computer-related accessories” includes
 1949  keyboards, mice, personal digital assistants, monitors, other
 1950  peripheral devices, modems, routers, and nonrecreational
 1951  software, regardless of whether the accessories are used in
 1952  association with a personal computer base unit. The term does
 1953  not include furniture or systems, devices, software, or
 1954  peripherals that are designed or intended primarily for
 1955  recreational use.
 1956         (c)“Monitors” does not include devices that include a
 1957  television tuner.
 1958         (3)The tax exemptions provided in this section do not
 1959  apply to sales within a theme park or entertainment complex as
 1960  defined in s. 509.013(9), Florida Statutes, within a public
 1961  lodging establishment as defined in s. 509.013(4), Florida
 1962  Statutes, or within an airport as defined in s. 330.27(2),
 1963  Florida Statutes.
 1964         (4)The tax exemptions provided in this section apply at
 1965  the option of a dealer if less than 5 percent of the dealer’s
 1966  gross sales of tangible personal property in the prior calendar
 1967  year are comprised of items that would be exempt under this
 1968  section. If a qualifying dealer chooses not to participate in
 1969  the tax holiday, the dealer must notify the Department of
 1970  Revenue in writing, by August 1, 2017, of its election to
 1971  collect sales tax during the holiday and must post a copy of
 1972  that notice in a conspicuous location at its place of business.
 1973         (5)The Department of Revenue may, and all conditions are
 1974  deemed met to, adopt emergency rules pursuant to ss. 120.536(1)
 1975  and 120.54(4), Florida Statutes, to administer this section.
 1976         (6)For the 2017-2018 fiscal year, the sum of $241,200 in
 1977  nonrecurring funds is appropriated from the General Revenue Fund
 1978  to the Department of Revenue for the purpose of implementing
 1979  this section.
 1980         Section 53. Section 1 of chapter 2007-339, section 13 of
 1981  chapter 2008-173, section 6 of chapter 2009-131, subsection (2)
 1982  of section 8 and section 24 of chapter 2010-138, section 6 of
 1983  chapter 2010-149, section 7 of chapter 2010-166, section 35 of
 1984  chapter 2011-76, section 4 of chapter 2011-93, section 3 of
 1985  chapter 2011-229, section 25 of chapter 2012-32, and section 3
 1986  of chapter 2013-46, Laws of Florida, are repealed.
 1987         Section 54. Notwithstanding the application deadline stated
 1988  in s. 196.011(1)(a), Florida Statutes, an educational
 1989  institution that leased a facility that was exempt from ad
 1990  valorem tax under s. 196.1983, Florida Statutes, for the 2015 ad
 1991  valorem tax roll and purchased the facility may apply for the
 1992  exemption under s. 196.198, Florida Statutes, for the 2016 ad
 1993  valorem tax roll by filing an application on or before August 1,
 1994  2017.
 1995         Section 55. For the 2017-2018 fiscal year, the sum of
 1996  $149,818 in nonrecurring funds is appropriated from the General
 1997  Revenue Fund to the Department of Revenue to implement the
 1998  amendments made by this act to ss. 212.08(7) and 212.031,
 1999  Florida Statutes.
 2000         Section 56. Except as otherwise expressly provided in this
 2001  act and except for this section, which shall take effect upon
 2002  this act becoming a law, this act shall take effect July 1,
 2003  2017.
 2004  
 2005  ================= T I T L E  A M E N D M E N T ================
 2006  And the title is amended as follows:
 2007         Delete everything before the enacting clause
 2008  and insert:
 2009                        A bill to be entitled                      
 2010         An act relating to taxation; amending s. 125.0104,
 2011         F.S.; authorizing counties imposing the tourist
 2012         development tax to use those tax revenues for
 2013         auditoriums that are publicly owned but operated by
 2014         specified organizations under certain circumstances;
 2015         amending s. 192.001, F.S.; revising the definition of
 2016         the term “inventory” to include specified construction
 2017         and agricultural equipment under certain
 2018         circumstances; amending s. 196.012, F.S.; revising the
 2019         definition of the terms “nursing home” or “home for
 2020         special services”; providing applicability; amending
 2021         s. 196.1975, F.S.; requiring certain corporations that
 2022         provide homes for the aged to file specified
 2023         affidavits with their annual tax exemption
 2024         applications; providing an exemption; authorizing the
 2025         property appraiser to request specified additional
 2026         documentation under certain conditions; amending s.
 2027         196.1978, F.S.; discounting property taxes for
 2028         properties that offer affordable housing to specified
 2029         low-income persons and families; providing
 2030         requirements for such discount; amending s. 196.1983,
 2031         F.S.; revising requirements for a landlord’s affidavit
 2032         relating to the charter school exemption from ad
 2033         valorem taxes; deleting a provision specifying the
 2034         method of receiving the benefit of the exemption;
 2035         providing retroactive operation; amending s. 198.30,
 2036         F.S.; deleting a requirement for circuit judges to
 2037         monthly report certain information to the Department
 2038         of Revenue relating to the estates of certain
 2039         decedents; amending s. 206.02, F.S.; deleting
 2040         requirements to pay license taxes for a terminal
 2041         supplier license, an importer, exporter, or blender of
 2042         motor fuels license, or a wholesaler of motor fuel
 2043         license; conforming provisions to changes made by the
 2044         act; amending s. 206.021, F.S.; deleting a requirement
 2045         to pay license taxes for a carrier license; conforming
 2046         a provision to changes made by the act; amending s.
 2047         206.022, F.S.; deleting a requirement to pay license
 2048         taxes for a terminal operator license; amending s.
 2049         206.03, F.S.; conforming a provision to changes made
 2050         by the act; amending s. 206.045, F.S.; conforming a
 2051         provision to changes made by the act; providing for
 2052         future repeal of ss. 206.405 and 206.406, F.S.,
 2053         relating to receipt for payment of license taxes and
 2054         disposition of license tax funds, respectively;
 2055         amending s. 206.41, F.S.; deleting a requirement for
 2056         the department to deduct a specified fee from certain
 2057         motor fuel refund claims; amending s. 206.9865, F.S.;
 2058         deleting a requirement to pay application fees for an
 2059         aviation fuel tax license for commercial air carriers;
 2060         amending s. 206.9943, F.S.; deleting a requirement to
 2061         pay license fees for a pollutant tax license; amending
 2062         s. 206.9952, F.S.; deleting a requirement to pay
 2063         license fees for a natural gas fuel retailer license;
 2064         amending s. 206.998, F.S.; conforming cross
 2065         references; amending 210.20, F.S.; extending a date by
 2066         which the Division of Alcoholic Beverages and Tobacco
 2067         of the Department of Business and Professional
 2068         Regulation must monthly certify to the Chief Financial
 2069         Officer specified amounts relating to the cigarette
 2070         tax and make specified payments and distributions;
 2071         amending s. 212.031, F.S.; reducing the tax levied on
 2072         the renting, leasing, letting, and granting of a
 2073         license for the use of real property; providing
 2074         applicability and construction; amending s. 212.04,
 2075         F.S.; authorizing refunds or credits from the sales
 2076         and use tax for the resale of admissions to certain
 2077         exempt entities under certain circumstances; providing
 2078         requirements and procedures relating to such refunds
 2079         and credits; amending s. 212.05, F.S.; providing that
 2080         fingerprint services required for a license to carry a
 2081         concealed weapon or firearm are not subject to the
 2082         sales and use tax on detective and protection
 2083         services; amending s. 212.0515, F.S.; deleting a
 2084         requirement for vending machine operators to post a
 2085         specified notice on vending machines; conforming
 2086         provisions to changes made by the act; amending s.
 2087         212.0596, F.S.; deleting an authorization for
 2088         procedures that waive registration fees in relation to
 2089         the use tax on mail order purchases by certain
 2090         persons; amending s. 212.08, F.S.; adding items in
 2091         agricultural use to a list of such items exempt from
 2092         the sales and use tax; providing retroactive
 2093         applicability; revising the total amount of certain
 2094         community contribution tax credits for donations which
 2095         may be granted each fiscal year; deleting a provision
 2096         providing for the expiration of the credit; providing
 2097         a sales and use tax exemption for building materials,
 2098         the rental of tangible personal property, and pest
 2099         control services used in new construction located in a
 2100         rural area of opportunity; defining terms; specifying
 2101         requirements, limitations, procedures for the
 2102         exemption; authorizing the department to adopt rules;
 2103         providing applicability; providing a sales and use tax
 2104         exemption for data center property; defining terms;
 2105         specifying requirements, limitations, and procedures
 2106         for the exemption; specifying criteria under which
 2107         certain entities that operate a municipally owned golf
 2108         course may receive a tax exemption when making
 2109         payments to a dealer; providing retroactive
 2110         applicability; providing a sales and use tax exemption
 2111         for products used to absorb menstrual flow; amending
 2112         s. 212.18, F.S.; deleting a requirement for
 2113         certificates of registration fees for certain dealers
 2114         in relation to the sales and use tax; conforming
 2115         provisions to changes made by the act; amending s.
 2116         220.03, F.S.; deleting the expiration date for the
 2117         definitions of the terms “community contribution” and
 2118         “project” in the income tax code; amending s. 220.183,
 2119         F.S.; specifying the total amount of community
 2120         contribution tax credits that may be granted each
 2121         fiscal year for contributions made to eligible
 2122         sponsors of specified projects; deleting the
 2123         expiration date of specified provisions relating to
 2124         community contribution tax credits; amending s.
 2125         220.1845, F.S.; specifying the total amount of tax
 2126         credits which may be granted for contaminated site
 2127         rehabilitation each fiscal year; amending s. 220.196,
 2128         F.S.; specifying the amount of research and
 2129         development tax credits that may be granted to
 2130         business enterprises in a specified year; amending s.
 2131         220.222, F.S.; deleting a provision that limits the
 2132         time period for filing certain corporate income tax
 2133         filings; providing retroactive applicability; amending
 2134         ss. 320.08 and 320.10, F.S.; exempting certain marine
 2135         boat trailers from license taxes; amending s. 320.102,
 2136         F.S.; exempting certain marine boat trailers from
 2137         specified fees, charges, taxes, and surcharges;
 2138         amending s. 336.021, F.S.; specifying a condition for
 2139         the reimposition of ninth-cent fuel taxes on motor and
 2140         diesel fuels by a county; amending s. 336.025, F.S.;
 2141         specifying a condition for the reimposition of local
 2142         option fuel taxes on motor and diesel fuels by a
 2143         county; providing construction relating to
 2144         requirements on a decision to rescind a tax; amending
 2145         s. 376.30781, F.S.; revising the total amount of tax
 2146         credits that may be annually allocated by the
 2147         Department of Environmental Protection for the
 2148         rehabilitation of drycleaning-solvent-contaminated
 2149         sites and brownfield sites; amending s. 376.70, F.S.;
 2150         deleting provisions relating to drycleaning facility
 2151         registration fees; amending s. 376.75, F.S.; deleting
 2152         a requirement to pay registration fees for certain
 2153         persons producing, importing, selling, or using
 2154         perchloroethylene; amending s. 443.131, F.S.; revising
 2155         a deadline for employers of employees performing
 2156         domestic services to annually report wages and pay
 2157         certain contributions under the Reemployment
 2158         Assistance Program Law; defining the term “holiday”;
 2159         amending s. 443.141, F.S.; specifying a due date of
 2160         certain employer contributions if such date falls on a
 2161         weekend or holiday; defining the term “holiday”;
 2162         conforming cross-references; amending s. 443.163,
 2163         F.S.; deleting a form name; authorizing reemployment
 2164         assistance tax collection service providers to waive a
 2165         certain penalty under certain circumstances; amending
 2166         s. 563.01, F.S.; revising the definitions of the terms
 2167         “beer” and “malt beverage” for purposes of the
 2168         Beverage Law; amending s. 624.5105, F.S.; specifying
 2169         the total amount of community contribution tax credits
 2170         that may be granted each fiscal year; deleting the
 2171         expiration date of specified provisions relating to
 2172         community contribution tax credits; amending s.
 2173         733.2121, F.S.; providing that a personal
 2174         representative may serve a notice to creditors on the
 2175         department only under certain circumstances; deleting
 2176         a provision providing construction; amending ss.
 2177         790.06 and 790.062, F.S.; providing that fingerprint
 2178         services required for a license to carry a concealed
 2179         weapon or firearm are not subject to the sales tax on
 2180         fingerprint services; providing sales tax exemptions
 2181         for the retail sale of certain clothing, school
 2182         supplies, personal computers, and personal computer
 2183         related accessories; providing exceptions; authorizing
 2184         certain dealers to opt out of participating in such
 2185         tax exemption; providing requirements for such
 2186         dealers; authorizing the department to adopt emergency
 2187         rules; providing an appropriation; repealing s. 1 of
 2188         ch. 2007-339, s. 13 of ch. 2008-173, s. 6 of ch. 2009
 2189         131, ss. 8(2) and 24 of ch. 2010-138, s. 6 of ch.
 2190         2010-149, s. 7 of ch. 2010-166, s. 35 of ch. 2011-76,
 2191         s. 4 of ch. 2011-93, s. 3 of ch. 2011-229, s. 25 of
 2192         ch. 2012-32, and s. 3 of ch. 2013-46, Laws of Florida,
 2193         relating to obsolete emergency rulemaking authority of
 2194         the department; authorizing specified educational
 2195         institutions that leased and purchased facilities
 2196         exempt from ad valorem tax under the charter school
 2197         exemption to apply by a specified date for the
 2198         educational property exemption for the 2016 ad valorem
 2199         tax roll; providing an appropriation; providing
 2200         effective dates.