Florida Senate - 2018                                     SB 236
       
       
        
       By Senator Book
       
       
       
       
       
       32-00132-18                                            2018236__
    1                        A bill to be entitled                      
    2         An act relating to a tax credit for baby changing
    3         tables in restaurants; amending s. 212.08, F.S.;
    4         defining the terms “baby changing table” and
    5         “restaurant”; authorizing a sales and use tax credit
    6         for restaurants purchasing and installing baby
    7         changing tables on their premises; specifying
    8         limitations on the credit; authorizing excess amounts
    9         of the credit to be taken on future submitted tax
   10         returns for a specified timeframe; providing an
   11         effective date.
   12          
   13  Be It Enacted by the Legislature of the State of Florida:
   14  
   15         Section 1. Paragraph (t) is added to subsection (5) of
   16  section 212.08, Florida Statutes, to read:
   17         212.08 Sales, rental, use, consumption, distribution, and
   18  storage tax; specified exemptions.—The sale at retail, the
   19  rental, the use, the consumption, the distribution, and the
   20  storage to be used or consumed in this state of the following
   21  are hereby specifically exempt from the tax imposed by this
   22  chapter.
   23         (5) EXEMPTIONS; ACCOUNT OF USE.—
   24         (t) Restaurant tax credit for baby changing tables.—
   25         1. As used in this paragraph, the term:
   26         a. “Baby changing table” means a table or other device used
   27  to change a child’s diaper or clothes.
   28         b. “Restaurant” means an establishment where food is
   29  prepared and sold for immediate consumption on the premises.
   30         2. A restaurant that purchases and installs a baby changing
   31  table on its premises is allowed a credit against the tax
   32  remitted under this chapter. The credit is equal to the actual
   33  cost of the baby changing table, not including the cost of
   34  installation, or $300, whichever is less. A restaurant may
   35  receive credits for no more than two baby changing tables.
   36         3. If a credit under this paragraph is greater than the tax
   37  remittance obligation on a single tax return, excess amounts may
   38  be taken as a credit on any tax return submitted within 12
   39  calendar months after the calendar month the credit was
   40  initially taken.
   41         Section 2. This act shall take effect July 1, 2018.