Florida Senate - 2019 COMMITTEE AMENDMENT Bill No. CS for SB 1412 Ì587796lÎ587796 LEGISLATIVE ACTION Senate . House Comm: RCS . 04/18/2019 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— 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 (g) is added to subsection (2) of 6 section 195.096, Florida Statutes, to read: 7 195.096 Review of assessment rolls.— 8 (2) The department shall conduct, no less frequently than 9 once every 2 years, an in-depth review of the assessment rolls 10 of each county. The department need not individually study every 11 use-class of property set forth in s. 195.073, but shall at a 12 minimum study the level of assessment in relation to just value 13 of each classification specified in subsection (3). Such in 14 depth review may include proceedings of the value adjustment 15 board and the audit or review of procedures used by the counties 16 to appraise property. 17 (g) Notwithstanding any other provision of this chapter, in 18 1 or more assessment years following a natural disaster in 19 counties for which a state of emergency was declared by 20 executive order or proclamation of the Governor pursuant to 21 chapter 252, if the department determines that the natural 22 disaster creates difficulties in the department’s statistical 23 and analytical reviews of the assessment rolls in affected 24 counties, the department shall take all practicable steps to 25 maximize the representativeness and reliability of its 26 statistical and analytical reviews and may use the best 27 information available to estimate the levels of assessment. This 28 paragraph first applies to the 2019 assessment rolls and applies 29 retroactively to January 1, 2019. 30 Section 2. Disaster preparedness supplies; sales tax 31 holiday.— 32 (1) The tax levied under chapter 212, Florida Statutes, may 33 not be collected during the period from 12:01 a.m. on May 31, 34 2019, through 11:59 p.m. on June 6, 2019, on the retail sale of: 35 (a) A portable self-powered light source selling for $20 or 36 less. 37 (b) A portable self-powered radio, two-way radio, or 38 weather-band radio selling for $50 or less. 39 (c) A tarpaulin or other flexible waterproof sheeting 40 selling for $50 or less. 41 (d) An item normally sold as, or generally advertised as, a 42 ground anchor system or tie-down kit selling for $50 or less. 43 (e) A gas or diesel fuel tank selling for $25 or less. 44 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt, 45 or 9-volt batteries, excluding automobile and boat batteries, 46 selling for $30 or less. 47 (g) A nonelectric food storage cooler selling for $30 or 48 less. 49 (h) A portable generator used to provide light or 50 communications or preserve food in the event of a power outage 51 selling for $750 or less. 52 (i) Reusable ice selling for $10 or less. 53 (2) The tax exemptions provided in this section do not 54 apply to sales within a theme park or entertainment complex as 55 defined in s. 509.013(9), Florida Statutes, within a public 56 lodging establishment as defined in s. 509.013(4), Florida 57 Statutes, or within an airport as defined in s. 330.27(2), 58 Florida Statutes. 59 (3) This section shall take effect upon this act becoming a 60 law. 61 Section 3. Clothing, school supplies, and personal 62 computers and personal computer-related accessories sales tax 63 holiday.— 64 (1) The tax levied under chapter 212, Florida Statutes, may 65 not be collected during the period from 12:01 a.m. on August 2, 66 2019, through 11:59 p.m. on August 4, 2019, on the retail sale 67 of: 68 (a) Clothing, wallets, or bags, including handbags, 69 backpacks, fanny packs, and diaper bags, but excluding 70 briefcases, suitcases, and other garment bags, having a sales 71 price of $60 or less per item. As used in this paragraph, the 72 term “clothing” means: 73 1. Any article of wearing apparel intended to be worn on or 74 about the human body, excluding watches, watchbands, jewelry, 75 umbrellas, and handkerchiefs; and 76 2. All footwear, excluding skis, swim fins, roller blades, 77 and skates. 78 (b) School supplies having a sales price of $15 or less per 79 item. As used in this paragraph, the term “school supplies” 80 means pens, pencils, erasers, crayons, notebooks, notebook 81 filler paper, legal pads, binders, lunch boxes, construction 82 paper, markers, folders, poster board, composition books, poster 83 paper, scissors, cellophane tape, glue or paste, rulers, 84 computer disks, flash drives, staplers and staples used to 85 secure paper products, protractors, compasses, and calculators. 86 (2) The tax levied under chapter 212, Florida Statutes, may 87 not be collected during the period from 12:01 a.m. on August 2, 88 2019, through 11:59 p.m. on August 4, 2019, on the first $1,000 89 of the sales price of personal computers or personal computer 90 related accessories purchased for noncommercial home or personal 91 use. For purposes of this subsection, the term: 92 (a) “Personal computers” includes electronic book readers, 93 laptops, desktops, handhelds, tablets, or tower computers. The 94 term does not include cellular telephones, video game consoles, 95 digital media receivers, or devices that are not primarily 96 designed to process data. 97 (b) “Personal computer-related accessories” includes 98 keyboards, mice, personal digital assistants, monitors, other 99 peripheral devices, modems, routers, and non-recreational 100 software, regardless of whether the accessories are used in 101 association with a personal computer base unit. The term does 102 not include furniture or systems, devices, software, or 103 peripherals that are designed or intended primarily for 104 recreational use. The term “monitor” does not include any device 105 that includes a television tuner. 106 (3) The tax exemptions provided in this section do not 107 apply to sales within a theme park or entertainment complex as 108 defined in s. 509.013(9), Florida Statutes, within a public 109 lodging establishment as defined in s. 509.013(4), Florida 110 Statutes, or within an airport as defined in s. 330.27(2), 111 Florida Statutes. 112 (4) The tax exemptions provided in this section may apply 113 at the option of a dealer if less than 5 percent of the dealer’s 114 gross sales of tangible personal property in the prior calendar 115 year is comprised of items that would be exempt under this 116 section. If a qualifying dealer chooses not to participate in 117 the tax holiday, by August 1, 2019, the dealer must notify the 118 Department of Revenue in writing of its election to collect 119 sales tax during the holiday and must post a copy of that notice 120 in a conspicuous location at its place of business. 121 (5) For the 2018-2019 fiscal year, the sum of $237,000 in 122 nonrecurring funds is appropriated from the General Revenue Fund 123 to the Department of Revenue for the purpose of implementing 124 this section. Funds remaining unexpended or unencumbered from 125 this appropriation as of June 30, 2019, shall revert and be 126 reappropriated for the same purpose in the 2019-2020 fiscal 127 year. 128 (6) This section shall take effect upon this act becoming a 129 law. 130 Section 4. Subsection (1) of section 218.131, Florida 131 Statutes, is amended to read: 132 218.131 Offset for tax loss associated with reductions in 133 value of certain residences due to specified hurricanes.— 134 (1) In the 2019-2020 fiscal year, the Legislature shall 135 appropriate moneys to offset the reductions in ad valorem tax 136 revenue experienced by Monroe County and by fiscally constrained 137 counties, as defined in s. 218.67(1), and all taxing 138 jurisdictions within such counties, which occur as a direct 139 result of the implementation of s. 197.318. The moneys 140 appropriated for this purpose shall be distributed in June 141January2020 among the affected taxing jurisdictions based on 142 each jurisdiction’s reduction in ad valorem tax revenue 143 resulting from the implementation of s. 197.318. 144 Section 5. The Department of Revenue may, and all 145 conditions are deemed met to, adopt emergency rules pursuant to 146 s. 120.54(4), Florida Statutes, to administer sections 2 and 3 147 of this act. This section shall take effect upon this act 148 becoming a law. 149 Section 6. Except as otherwise expressly provided in this 150 act and except for this section, which shall take effect upon 151 this act becoming a law, this act shall take effect July 1, 152 2019. 153 154 ================= T I T L E A M E N D M E N T ================ 155 And the title is amended as follows: 156 Delete everything before the enacting clause 157 and insert: 158 A bill to be entitled 159 An act relating to taxation; amending s. 195.096, 160 F.S.; specifying a requirement for the Department of 161 Revenue in reviewing assessment rolls in certain 162 counties in assessment years following a natural 163 disaster; authorizing the department to use the best 164 information available to estimate levels of 165 assessment; providing retroactive applicability; 166 providing sales tax exemptions for specified disaster 167 preparedness supplies during a certain timeframe; 168 specifying locations where the exemptions do not 169 apply; providing sales tax exemptions for certain 170 clothing, wallets, bags, school supplies, personal 171 computers, and personal computer-related accessories 172 during a certain timeframe; defining terms; specifying 173 locations where the exemptions do not apply; 174 authorizing certain dealers to opt out of 175 participating in the exemptions, subject to certain 176 conditions; providing an appropriation; amending s. 177 218.131, F.S.; revising the date on which certain 178 appropriated moneys for certain counties are to be 179 distributed; authorizing the department to adopt 180 emergency rules for certain sales tax exemptions; 181 providing effective dates.