Florida Senate - 2019                          SENATOR AMENDMENT
       Bill No. CS/HB 7123, 1st Eng.
       
       
       
       
       
       
                                Ì749698tÎ749698                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/AD/3R         .           Floor: CA            
             05/03/2019 04:35 PM       .      05/03/2019 09:31 PM       
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       Senator Stargel moved the following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Effective January 1, 2020, subsection (6) of
    6  section 28.241, Florida Statutes, is amended to read:
    7         28.241 Filing fees for trial and appellate proceedings.—
    8         (6) From each attorney appearing pro hac vice, the clerk of
    9  the circuit court shall collect a fee of $100. Of the fee, The
   10  clerk must remit the fee $50 to the Department of Revenue for
   11  deposit into the General Revenue Fund and $50 to the Department
   12  of Revenue for deposit into the State Courts Revenue Trust Fund.
   13         Section 2. Section 193.4517, Florida Statutes, is created
   14  to read:
   15         193.4517 Assessment of agricultural equipment rendered
   16  unable to be used due to Hurricane Michael.—
   17         (1)As used in this section, the term:
   18         (a)“Farm” has the same meaning as provided in s.
   19  823.14(3)(a).
   20         (b)“Farm operation” has the same meaning as provided in s.
   21  823.14(3)(b).
   22         (c)“Unable to be used” means the tangible personal
   23  property was damaged, or the farm, farm operation, or
   24  agricultural processing facility was affected to such a degree
   25  that the tangible personal property could not be used for its
   26  intended purpose.
   27         (2)For purposes of ad valorem taxation and applying to the
   28  2019 tax roll only, tangible personal property owned and
   29  operated by a farm, farm operation, or agriculture processing
   30  facility located in Okaloosa, Walton, Holmes, Washington, Bay,
   31  Jackson, Calhoun, Gulf, Gadsden, Liberty, Franklin, Leon, or
   32  Wakulla County is deemed to have a market value no greater than
   33  its value for salvage if the tangible personal property was
   34  unable to be used for at least 60 days due to the effects of
   35  Hurricane Michael.
   36         (3)The deadline for an applicant to file an application
   37  with the property appraiser for assessment pursuant to this
   38  section is August 1, 2019.
   39         (4)If the property appraiser denies an application, the
   40  applicant may file, pursuant to s. 194.011(3), a petition with
   41  the value adjustment board which requests that the tangible
   42  personal property be assessed pursuant to this section. Such
   43  petition must be filed on or before the 25th day after the
   44  mailing by the property appraiser during the 2019 calendar year
   45  of the notice required under s. 194.011(1).
   46         (5)This section applies retroactively to January 1, 2019.
   47         Section 3. Paragraph (g) is added to subsection (2) of
   48  section 195.096, Florida Statutes, to read:
   49         195.096 Review of assessment rolls.—
   50         (2) The department shall conduct, no less frequently than
   51  once every 2 years, an in-depth review of the assessment rolls
   52  of each county. The department need not individually study every
   53  use-class of property set forth in s. 195.073, but shall at a
   54  minimum study the level of assessment in relation to just value
   55  of each classification specified in subsection (3). Such in
   56  depth review may include proceedings of the value adjustment
   57  board and the audit or review of procedures used by the counties
   58  to appraise property.
   59         (g) Notwithstanding any other provision of this chapter, in
   60  one or more assessment years following a natural disaster in
   61  counties for which a state of emergency was declared by
   62  executive order or proclamation of the Governor pursuant to
   63  chapter 252, if the department determines that the natural
   64  disaster creates difficulties in its statistical and analytical
   65  reviews of the assessment rolls in affected counties, the
   66  department shall take all practicable steps to maximize the
   67  representativeness and reliability of its statistical and
   68  analytical reviews and may use the best information available to
   69  estimate the levels of assessment. This paragraph first applies
   70  to the 2019 assessment roll and operates retroactively to
   71  January 1, 2019.
   72         Section 4. Effective July 1, 2019, paragraph (b) of
   73  subsection (7) of section 201.02, Florida Statutes, is amended
   74  to read:
   75         201.02 Tax on deeds and other instruments relating to real
   76  property or interests in real property.—
   77         (7) Taxes imposed by this section do not apply to:
   78         (b) A deed or other instrument that transfers or conveys
   79  homestead property or any interest in homestead property between
   80  spouses, if the only consideration for the transfer or
   81  conveyance is the amount of a mortgage or other lien encumbering
   82  the homestead property at the time of the transfer or conveyance
   83  and if the deed or other instrument is recorded within 1 year
   84  after the date of the marriage. This paragraph applies to
   85  transfers or conveyances from one spouse to another, from one
   86  spouse to both spouses, or from both spouses to one spouse. For
   87  the purpose of this paragraph, the term “homestead property” has
   88  the same meaning as the term “homestead” as defined in s.
   89  192.001.
   90         Section 5. Effective January 1, 2020, paragraphs (c) and
   91  (d) of subsection (1) of section 212.031, Florida Statutes, are
   92  amended to read:
   93         212.031 Tax on rental or license fee for use of real
   94  property.—
   95         (1)
   96         (c) For the exercise of such privilege, a tax is levied at
   97  the rate of 5.5 5.7 percent of and on the total rent or license
   98  fee charged for such real property by the person charging or
   99  collecting the rental or license fee. The total rent or license
  100  fee charged for such real property shall include payments for
  101  the granting of a privilege to use or occupy real property for
  102  any purpose and shall include base rent, percentage rents, or
  103  similar charges. Such charges shall be included in the total
  104  rent or license fee subject to tax under this section whether or
  105  not they can be attributed to the ability of the lessor’s or
  106  licensor’s property as used or operated to attract customers.
  107  Payments for intrinsically valuable personal property such as
  108  franchises, trademarks, service marks, logos, or patents are not
  109  subject to tax under this section. In the case of a contractual
  110  arrangement that provides for both payments taxable as total
  111  rent or license fee and payments not subject to tax, the tax
  112  shall be based on a reasonable allocation of such payments and
  113  shall not apply to that portion which is for the nontaxable
  114  payments.
  115         (d) If When the rental or license fee of any such real
  116  property is paid by way of property, goods, wares, merchandise,
  117  services, or other thing of value, the tax shall be at the rate
  118  of 5.5 5.7 percent of the value of the property, goods, wares,
  119  merchandise, services, or other thing of value.
  120         Section 6. Effective July 1, 2019, paragraph (p) of
  121  subsection (7) of section 212.08, Florida Statutes, is amended
  122  to read:
  123         212.08 Sales, rental, use, consumption, distribution, and
  124  storage tax; specified exemptions.—The sale at retail, the
  125  rental, the use, the consumption, the distribution, and the
  126  storage to be used or consumed in this state of the following
  127  are hereby specifically exempt from the tax imposed by this
  128  chapter.
  129         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  130  entity by this chapter do not inure to any transaction that is
  131  otherwise taxable under this chapter when payment is made by a
  132  representative or employee of the entity by any means,
  133  including, but not limited to, cash, check, or credit card, even
  134  when that representative or employee is subsequently reimbursed
  135  by the entity. In addition, exemptions provided to any entity by
  136  this subsection do not inure to any transaction that is
  137  otherwise taxable under this chapter unless the entity has
  138  obtained a sales tax exemption certificate from the department
  139  or the entity obtains or provides other documentation as
  140  required by the department. Eligible purchases or leases made
  141  with such a certificate must be in strict compliance with this
  142  subsection and departmental rules, and any person who makes an
  143  exempt purchase with a certificate that is not in strict
  144  compliance with this subsection and the rules is liable for and
  145  shall pay the tax. The department may adopt rules to administer
  146  this subsection.
  147         (p) Section 501(c)(3) organizations.—
  148         1.Also Exempt from the tax imposed by this chapter are
  149  sales or leases to organizations determined by the Internal
  150  Revenue Service to be currently exempt from federal income tax
  151  pursuant to s. 501(c)(3) of the Internal Revenue Code of 1986,
  152  as amended, if such leases or purchases are used in carrying on
  153  their customary nonprofit activities, unless such organizations
  154  are subject to a final disqualification order issued by the
  155  Department of Agriculture and Consumer Services pursuant to s.
  156  496.430.
  157         2. Exempt from the tax imposed by this chapter is tangible
  158  personal property purchased for resale by a dealer and
  159  subsequently donated to an organization determined by the
  160  Internal Revenue Service to be currently exempt from federal
  161  income tax pursuant to s. 501(c)(3) of the Internal Revenue Code
  162  of 1986, as amended, unless such organization is subject to a
  163  final disqualification order issued by the Department of
  164  Agriculture and Consumer Services pursuant to s. 496.430. For
  165  the purpose of this paragraph, the term “donate” means any
  166  transfer of title or possession of tangible personal property to
  167  a Section 501(c)(3) organization for no consideration.
  168         Section 7. Subsection (1) of section 218.131, Florida
  169  Statutes, is amended to read:
  170         218.131 Offset for tax loss associated with reductions in
  171  value of certain residences due to specified hurricanes.—
  172         (1) In the 2019-2020 fiscal year, the Legislature shall
  173  appropriate moneys to offset the reductions in ad valorem tax
  174  revenue experienced by Monroe County and by fiscally constrained
  175  counties, as defined in s. 218.67(1), and all taxing
  176  jurisdictions within such counties, which occur as a direct
  177  result of the implementation of s. 197.318. The moneys
  178  appropriated for this purpose shall be distributed in June
  179  January 2020 among the affected taxing jurisdictions based on
  180  each jurisdiction’s reduction in ad valorem tax revenue
  181  resulting from the implementation of s. 197.318.
  182         Section 8. Effective January 1, 2020, subsection (9) of
  183  section 318.14, Florida Statutes, is amended to read:
  184         318.14 Noncriminal traffic infractions; exception;
  185  procedures.—
  186         (9) Any person who does not hold a commercial driver
  187  license or commercial learner’s permit and who is cited while
  188  driving a noncommercial motor vehicle for an infraction under
  189  this section other than a violation of s. 316.183(2), s.
  190  316.187, or s. 316.189 when the driver exceeds the posted limit
  191  by 30 miles per hour or more, s. 320.0605, s. 320.07(3)(a) or
  192  (b), s. 322.065, s. 322.15(1), s. 322.61, or s. 322.62 may, in
  193  lieu of a court appearance, elect to attend in the location of
  194  his or her choice within this state a basic driver improvement
  195  course approved by the Department of Highway Safety and Motor
  196  Vehicles. In such a case, adjudication must be withheld, any
  197  civil penalty that is imposed by s. 318.18(3) must be reduced by
  198  18 9 percent, and points, as provided by s. 322.27, may not be
  199  assessed. However, a person may not make an election under this
  200  subsection if the person has made an election under this
  201  subsection in the preceding 12 months. A person may not make
  202  more than five elections within his or her lifetime under this
  203  subsection. The requirement for community service under s.
  204  318.18(8) is not waived by a plea of nolo contendere or by the
  205  withholding of adjudication of guilt by a court. If a person
  206  makes an election to attend a basic driver improvement course
  207  under this subsection, 9 percent of the civil penalty imposed
  208  under s. 318.18(3) shall be deposited in the State Courts
  209  Revenue Trust Fund; however, that portion is not revenue for
  210  purposes of s. 28.36 and may not be used in establishing the
  211  budget of the clerk of the court under that section or s. 28.35.
  212         Section 9. Effective January 1, 2020, paragraph (b) of
  213  subsection (1) of section 318.15, Florida Statutes, is amended
  214  to read:
  215         318.15 Failure to comply with civil penalty or to appear;
  216  penalty.—
  217         (1)
  218         (b) However, a person who elects to attend driver
  219  improvement school and has paid the civil penalty as provided in
  220  s. 318.14(9) but who subsequently fails to attend the driver
  221  improvement school within the time specified by the court is
  222  deemed to have admitted the infraction and shall be adjudicated
  223  guilty. If the person received an 18-percent a 9-percent
  224  reduction pursuant to s. 318.14(9), the person must pay the
  225  clerk of the court that amount and a processing fee of up to
  226  $18, after which additional penalties, court costs, or
  227  surcharges may not be imposed for the violation. In all other
  228  such cases, the person must pay the clerk a processing fee of up
  229  to $18, after which additional penalties, court costs, or
  230  surcharges may not be imposed for the violation. The clerk of
  231  the court shall notify the department of the person’s failure to
  232  attend driver improvement school and points shall be assessed
  233  pursuant to s. 322.27.
  234         Section 10. Subsection (1) of section 624.51055, Florida
  235  Statutes, is amended to read:
  236         624.51055 Credit for contributions to eligible nonprofit
  237  scholarship-funding organizations.—
  238         (1) There is allowed a credit of 100 percent of an eligible
  239  contribution made to an eligible nonprofit scholarship-funding
  240  organization under s. 1002.395 against any tax due for a taxable
  241  year under s. 624.509(1) after deducting from such tax
  242  deductions for assessments made pursuant to s. 440.51; credits
  243  for taxes paid under ss. 175.101 and 185.08; credits for income
  244  taxes paid under chapter 220; and the credit allowed under s.
  245  624.509(5), as such credit is limited by s. 624.509(6). An
  246  eligible contribution must be made to an eligible nonprofit
  247  scholarship-funding organization on or before the date the
  248  taxpayer is required to file a return pursuant to ss. 624.509
  249  and 624.5092. An insurer claiming a credit against premium tax
  250  liability under this section shall not be required to pay any
  251  additional retaliatory tax levied pursuant to s. 624.5091 as a
  252  result of claiming such credit. Section 624.5091 does not limit
  253  such credit in any manner.
  254         Section 11. The amendment made by this act to s. 624.51055,
  255  Florida Statutes, first applies to insurance premium taxable
  256  years beginning on or after January 1, 2019.
  257         Section 12. Effective January 1, 2020, subsection (3) of
  258  section 741.01, Florida Statutes, is amended to read:
  259         741.01 County court judge or clerk of the circuit court to
  260  issue marriage license; fee.—
  261         (3) An additional fee of $25 shall be paid to the clerk
  262  upon receipt of the application for issuance of a marriage
  263  license. Each month, the clerk shall remit $12.50 of the fee to
  264  the Department of Revenue for deposit in the General Revenue
  265  Fund and $12.50 of the fee to the Department of Revenue for
  266  deposit into the State Courts Revenue Trust Fund.
  267         Section 13. Paragraphs (b) and (g) of subsection (5) of
  268  section 1002.395, Florida Statutes, are amended to read:
  269         1002.395 Florida Tax Credit Scholarship Program.—
  270         (5) SCHOLARSHIP FUNDING TAX CREDITS; LIMITATIONS.—
  271         (b) A taxpayer may submit an application to the department
  272  for a tax credit or credits under one or more of s. 211.0251, s.
  273  212.1831, s. 220.1875, s. 561.1211, or s. 624.51055.
  274         1. The taxpayer shall specify in the application each tax
  275  for which the taxpayer requests a credit and the applicable
  276  taxable year for a credit under s. 220.1875 or s. 624.51055 or
  277  the applicable state fiscal year for a credit under s. 211.0251,
  278  s. 212.1831, or s. 561.1211. For purposes of s. 220.1875, a
  279  taxpayer may apply for a credit to be used for a prior taxable
  280  year before the date the taxpayer is required to file a return
  281  for that year pursuant to s. 220.222. For purposes of s.
  282  624.51055, a taxpayer may apply for a credit to be used for a
  283  prior taxable year before the date the taxpayer is required to
  284  file a return for that prior taxable year pursuant to ss.
  285  624.509 and 624.5092. The department shall approve tax credits
  286  on a first-come, first-served basis and must obtain the
  287  division’s approval before approving a tax credit under s.
  288  561.1211.
  289         2. Within 10 days after approving or denying an
  290  application, the department shall provide a copy of its approval
  291  or denial letter to the eligible nonprofit scholarship-funding
  292  organization specified by the taxpayer in the application.
  293         (g) For purposes of calculating the underpayment of
  294  estimated corporate income taxes pursuant to s. 220.34 and tax
  295  installment payments for taxes on insurance premiums or
  296  assessments under s. 624.5092, the final amount due is the
  297  amount after credits earned under s. 220.1875 or s. 624.51055
  298  for contributions to eligible nonprofit scholarship-funding
  299  organizations are deducted.
  300         1. For purposes of determining if a penalty or interest
  301  shall be imposed for underpayment of estimated corporate income
  302  tax pursuant to s. 220.34(2)(d)1., a taxpayer may, after earning
  303  a credit under s. 220.1875, reduce any estimated payment in that
  304  taxable year by the amount of the credit. This subparagraph
  305  applies to contributions made on or after July 1, 2014.
  306         2. For purposes of determining if a penalty under s.
  307  624.5092 shall be imposed, an insurer may, after earning a
  308  credit under s. 624.51055 for a taxable year, may reduce any the
  309  following installment payment for such taxable year of 27
  310  percent of the amount of the net tax due as reported on the
  311  return for the preceding year under s. 624.5092(2)(b) by the
  312  amount of the credit. This subparagraph applies to contributions
  313  made on or after July 1, 2014.
  314         Section 14. The amendment made by this act to s. 1002.395,
  315  Florida Statutes, first applies to insurance premium taxable
  316  years beginning on or after January 1, 2019.
  317         Section 15. Disaster preparedness supplies; sales tax
  318  holiday.—
  319         (1) The tax levied under chapter 212, Florida Statutes, may
  320  not be collected during the period from 12:01 a.m. on May 31,
  321  2019, through 11:59 p.m. on June 6, 2019, on the sale of:
  322         (a) A portable self-powered light source selling for $20 or
  323  less.
  324         (b) A portable self-powered radio, two-way radio, or
  325  weather-band radio selling for $50 or less.
  326         (c) A tarpaulin or other flexible waterproof sheeting
  327  selling for $50 or less.
  328         (d) An item normally sold as, or generally advertised as, a
  329  ground anchor system or tie-down kit selling for $50 or less.
  330         (e) A gas or diesel fuel tank selling for $25 or less.
  331         (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
  332  or 9-volt batteries, excluding automobile and boat batteries,
  333  selling for $30 or less.
  334         (g) A nonelectric food storage cooler selling for $30 or
  335  less.
  336         (h) A portable generator used to provide light or
  337  communications or preserve food in the event of a power outage
  338  selling for $750 or less.
  339         (i) Reusable ice selling for $10 or less.
  340         (2) The tax exemptions provided in this section do not
  341  apply to sales within a theme park or entertainment complex as
  342  defined in s. 509.013(9), Florida Statutes, within a public
  343  lodging establishment as defined in s. 509.013(4), Florida
  344  Statutes, or within an airport as defined in s. 330.27(2),
  345  Florida Statutes.
  346         (3) The Department of Revenue is authorized, and all
  347  conditions are deemed met, to adopt emergency rules pursuant to
  348  s. 120.54(4), Florida Statutes, for the purpose of implementing
  349  this section. Notwithstanding any other provision of law,
  350  emergency rules adopted pursuant to this subsection are
  351  effective for 6 months after adoption and may be renewed during
  352  the pendency of procedures to adopt permanent rules addressing
  353  the subject of the emergency rules.
  354         Section 16. Clothing, school supplies, personal computers,
  355  and personal computer-related accessories; sales tax holiday.—
  356         (1) The tax levied under chapter 212, Florida Statutes, may
  357  not be collected during the period from 12:01 a.m. on August 2,
  358  2019, through 11:59 p.m. on August 6, 2019, on the retail sale
  359  of:
  360         (a) Clothing, wallets, or bags, including handbags,
  361  backpacks, fanny packs, and diaper bags, but excluding
  362  briefcases, suitcases, and other garment bags, having a sales
  363  price of $60 or less per item. As used in this paragraph, the
  364  term “clothing” means:
  365         1. Any article of wearing apparel intended to be worn on or
  366  about the human body, excluding watches, watchbands, jewelry,
  367  umbrellas, and handkerchiefs; and
  368         2. All footwear, excluding skis, swim fins, roller blades,
  369  and skates.
  370         (b) School supplies having a sales price of $15 or less per
  371  item. As used in this paragraph, the term “school supplies”
  372  means pens, pencils, erasers, crayons, notebooks, notebook
  373  filler paper, legal pads, binders, lunch boxes, construction
  374  paper, markers, folders, poster board, composition books, poster
  375  paper, scissors, cellophane tape, glue or paste, rulers,
  376  computer disks, staplers and staples used to secure paper
  377  products, protractors, compasses, and calculators.
  378         (2) The tax levied under chapter 212, Florida Statutes, may
  379  not be collected during the period from 12:01 a.m. on August 2,
  380  2019, through 11:59 p.m. on August 6, 2019, on the retail sale
  381  of personal computers or personal computer-related accessories
  382  having a sales price of $1,000 or less per item and purchased
  383  for noncommercial home or personal use. As used in this
  384  subsection, the term:
  385         (a) “Personal computers” includes electronic book readers,
  386  laptops, desktops, handhelds, tablets, or tower computers. The
  387  term does not include cellular telephones, video game consoles,
  388  digital media receivers, or devices that are not primarily
  389  designed to process data.
  390         (b) “Personal computer-related accessories” includes
  391  keyboards, mice, personal digital assistants, monitors, other
  392  peripheral devices, modems, routers, and nonrecreational
  393  software, regardless of whether the accessories are used in
  394  association with a personal computer base unit. The term does
  395  not include furniture or systems, devices, software, or
  396  peripherals that are designed or intended primarily for
  397  recreational use. The term “monitor” does not include any device
  398  that includes a television tuner.
  399         (3) The tax exemptions provided in this section do not
  400  apply to sales within a theme park or entertainment complex as
  401  defined in s. 509.013(9), Florida Statutes, within a public
  402  lodging establishment as defined in s. 509.013(4), Florida
  403  Statutes, or within an airport as defined in s. 330.27(2),
  404  Florida Statutes.
  405         (4) The tax exemptions provided in this section may apply
  406  at the option of a dealer if less than 5 percent of the dealer’s
  407  gross sales of tangible personal property in the prior calendar
  408  year are comprised of items that would be exempt under this
  409  section. If a qualifying dealer chooses not to participate in
  410  the tax holiday, by August 1, 2019, the dealer must notify the
  411  Department of Revenue in writing of its election to collect
  412  sales tax during the holiday and must post a copy of that notice
  413  in a conspicuous location at its place of business.
  414         (5) The Department of Revenue is authorized, and all
  415  conditions are deemed met, to adopt emergency rules pursuant to
  416  s. 120.54(4), Florida Statutes, for the purpose of implementing
  417  this section. Notwithstanding any other provision of law,
  418  emergency rules adopted pursuant to this subsection are
  419  effective for 6 months after adoption and may be renewed during
  420  the pendency of procedures to adopt permanent rules addressing
  421  the subject of the emergency rules.
  422         (6) For the 2018-2019 fiscal year, the sum of $237,000 in
  423  nonrecurring funds is appropriated from the General Revenue Fund
  424  to the Department of Revenue for the purpose of implementing
  425  this section. Funds remaining unexpended or unencumbered from
  426  this appropriation as of June 30, 2019, shall revert and be
  427  reappropriated for the same purpose in the 2019-2020 fiscal
  428  year.
  429         Section 17. Fencing materials used in agriculture.—
  430         (1) The purchase of fencing materials used to replace or
  431  repair farm fences on land classified as agricultural under s.
  432  193.461, Florida Statutes, is exempt from the tax imposed under
  433  chapter 212, Florida Statutes, during the period from October
  434  10, 2018, through June 30, 2019, if the fencing materials will
  435  be or were used to replace or repair fences that were damaged as
  436  a direct result of the impact of Hurricane Michael. The
  437  exemption provided by this section is available only through a
  438  refund from the Department of Revenue of previously paid taxes.
  439         (2) To receive a refund pursuant to this section, the owner
  440  of the fencing materials or the real property into which the
  441  fencing materials were incorporated must apply to the Department
  442  of Revenue by December 31, 2019. The refund application must
  443  include the following information:
  444         (a) The name and address of the person claiming the refund.
  445         (b) The address and assessment roll parcel number of the
  446  agricultural land in which the fencing materials were or will be
  447  used.
  448         (c) The sales invoice or other proof of purchase of the
  449  fencing materials, showing the amount of sales tax paid, the
  450  date of purchase, and the name and address of the dealer from
  451  whom the materials were purchased.
  452         (d) An affidavit executed by the owner of the fencing
  453  materials or the real property into which the fencing materials
  454  were or will be incorporated, including a statement that the
  455  fencing materials were or will be used to replace or repair
  456  fencing damaged as a direct result of the impact of Hurricane
  457  Michael.
  458         (3) A person furnishing a false affidavit to the Department
  459  of Revenue pursuant to subsection (2) is subject to the penalty
  460  set forth in s. 212.085, Florida Statutes, and as otherwise
  461  authorized by law.
  462         (4) This section is deemed a revenue law for the purposes
  463  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  464  Florida Statutes, applies to this section.
  465         (5) This section operates retroactively to October 10,
  466  2018.
  467         (6) The Department of Revenue is authorized, and all
  468  conditions are deemed met, to adopt emergency rules pursuant to
  469  s. 120.54(4), Florida Statutes, for the purpose of implementing
  470  this section. Notwithstanding any other provision of law,
  471  emergency rules adopted pursuant to this subsection are
  472  effective for 6 months after adoption and may be renewed during
  473  the pendency of procedures to adopt permanent rules addressing
  474  the subject of the emergency rules.
  475         Section 18. Building materials used to replace or repair
  476  nonresidential farm buildings damaged by Hurricane Michael.—
  477         (1) Building materials used to replace or repair a
  478  nonresidential farm building damaged as a direct result of the
  479  impact of Hurricane Michael and purchased during the period from
  480  October 10, 2018, through June 30, 2019, are exempt from the tax
  481  imposed under chapter 212, Florida Statutes. The exemption
  482  provided by this section is available only through a refund of
  483  previously paid taxes.
  484         (2) As used in this section, the term:
  485         (a) “Building materials” means tangible personal property
  486  that becomes a component part of a nonresidential farm building.
  487         (b) “Nonresidential farm building” has the same meaning as
  488  provided in s. 604.50, Florida Statutes.
  489         (3) To receive a refund pursuant to this section, the owner
  490  of the building materials or of the real property into which the
  491  building materials will be or were incorporated must apply to
  492  the Department of Revenue by December 31, 2019. The refund
  493  application must include the following information:
  494         (a) The name and address of the person claiming the refund.
  495         (b) The address and assessment roll parcel number of the
  496  real property where the building materials were or will be used.
  497         (c) The sales invoice or other proof of purchase of the
  498  building materials, showing the amount of sales tax paid, the
  499  date of purchase, and the name and address of the dealer from
  500  whom the materials were purchased.
  501         (d) An affidavit executed by the owner of the building
  502  materials or the real property into which the building materials
  503  will be or were incorporated, including a statement that the
  504  building materials were or will be used to replace or repair the
  505  nonresidential farm building damaged as a direct result of the
  506  impact of Hurricane Michael.
  507         (4) A person furnishing a false affidavit to the Department
  508  of Revenue pursuant to subsection (3) is subject to the penalty
  509  set forth in s. 212.085, Florida Statutes, and as otherwise
  510  provided by law.
  511         (5) This section is deemed a revenue law for the purposes
  512  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  513  Florida Statutes, applies to this section.
  514         (6) This section operates retroactively to October 10,
  515  2018.
  516         (7) The Department of Revenue is authorized, and all
  517  conditions are deemed met, to adopt emergency rules pursuant to
  518  s. 120.54(4), Florida Statutes, for the purpose of implementing
  519  this section. Notwithstanding any other provision of law,
  520  emergency rules adopted pursuant to this subsection are
  521  effective for 6 months after adoption and may be renewed during
  522  the pendency of procedures to adopt permanent rules addressing
  523  the subject of the emergency rules.
  524         Section 19. Refund of fuel taxes used for agricultural
  525  shipment or hurricane debris removal after Hurricane Michael.—
  526         (1) Fuel purchased and used in this state during the period
  527  from October 10, 2018, through June 30, 2019, which is or was
  528  used in any motor vehicle driven or operated upon the public
  529  highways of this state for agricultural shipment or hurricane
  530  debris removal, is exempt from all state and county taxes
  531  authorized or imposed under parts I and II of chapter 206,
  532  Florida Statutes, excluding the taxes imposed under s.
  533  206.41(1)(a) and (h), Florida Statutes. The exemption provided
  534  by this section is available to the fuel purchaser in an amount
  535  equal to the fuel tax imposed on fuel that was purchased for
  536  agricultural shipment or hurricane debris removal during the
  537  period from October 10, 2018, through June 30, 2019. The
  538  exemption provided by this section is only available through a
  539  refund from the Department of Revenue.
  540         (2) As used in this section, the term:
  541         (a) “Agricultural processing or storage facility” means
  542  property used or useful in separating, cleaning, processing,
  543  converting, packaging, handling, storing, and other activities
  544  necessary to prepare crops, livestock, related products, and
  545  other products of agriculture, and includes nonfarm facilities
  546  that produce agricultural products, in whole or in part, through
  547  natural processes, animal husbandry, and apiaries.
  548         (b) “Agricultural product” means the natural products of a
  549  farm, nursery, forest, grove, orchard, vineyard, garden, or
  550  apiary, including livestock as defined in s. 585.01(13), Florida
  551  Statutes.
  552         (c) “Agricultural shipment” means the transport of any
  553  agricultural product from a farm, nursery, forest, grove,
  554  orchard, vineyard, garden, or apiary located in Okaloosa,
  555  Walton, Holmes, Washington, Bay, Jackson, Calhoun, Gulf,
  556  Gadsden, Liberty, Franklin, Leon, or Wakulla County to an
  557  agricultural processing or storage facility.
  558         (d) “Fuel” means motor fuel or diesel fuel, as those terms
  559  are defined in ss. 206.01 and 206.86, Florida Statutes,
  560  respectively.
  561         (e) “Fuel tax” means all state and county taxes authorized
  562  or imposed on fuel under chapter 206, Florida Statutes.
  563         (f) “Hurricane debris removal” means the transport of
  564  Hurricane Michael debris from a farm, nursery, forest, grove,
  565  orchard, vineyard, or apiary located in Okaloosa, Walton,
  566  Holmes, Washington, Bay, Jackson, Calhoun, Gulf, Gadsden,
  567  Liberty, Franklin, Leon or Wakulla County.
  568         (g) “Motor vehicle” and “public highways” have the same
  569  meanings as provided in s. 206.01, Florida Statutes.
  570         (3) To receive a refund pursuant to this section, the fuel
  571  purchaser must apply to the Department of Revenue by December
  572  31, 2019. The refund application must include the following
  573  information:
  574         (a) The name and address of the person claiming the refund.
  575         (b) The names and addresses of up to three owners of farms,
  576  nurseries, forests, groves, orchards, vineyards, gardens, or
  577  apiaries whose agricultural products were shipped or hurricane
  578  debris was removed by the person seeking the refund pursuant to
  579  this section.
  580         (c) The sales invoice or other proof of purchase of the
  581  fuel, showing the number of gallons of fuel purchased, the type
  582  of fuel purchased, the date of purchase, and the name and place
  583  of business of the dealer from whom the fuel was purchased.
  584         (d) The license number or other identification number of
  585  the motor vehicle that used the exempt fuel.
  586         (e) An affidavit executed by the person seeking the refund
  587  pursuant to this section, including a statement that he or she
  588  purchased and used the fuel for which the refund is being
  589  claimed during the period from October 10, 2018, through June
  590  30, 2019, for an agricultural shipment or hurricane debris
  591  removal.
  592         (4) A person furnishing a false affidavit to the Department
  593  of Revenue pursuant to subsection (3) is subject to the penalty
  594  set forth in s. 206.11, Florida Statutes, and as otherwise
  595  provided by law.
  596         (5) The tax imposed under s. 212.0501, Florida Statutes,
  597  does not apply to fuel that is exempt under this section and for
  598  which a fuel purchaser received a refund under this section.
  599         (6) This section is deemed a revenue law for the purposes
  600  of ss. 213.05 and 213.06, Florida Statutes, and s. 72.011,
  601  Florida Statutes, applies to this section.
  602         (7) This section operates retroactively to October 10,
  603  2018.
  604         (8) The Department of Revenue is authorized, and all
  605  conditions are deemed met, to adopt emergency rules pursuant to
  606  s. 120.54(4), Florida Statutes, for the purpose of implementing
  607  this section. Notwithstanding any other provision of law,
  608  emergency rules adopted pursuant to this subsection are
  609  effective for 6 months after adoption and may be renewed during
  610  the pendency of procedures to adopt permanent rules addressing
  611  the subject of the emergency rules.
  612         Section 20. For the 2019-2020 fiscal year, the sum of
  613  $91,319 in nonrecurring funds is appropriated from the General
  614  Revenue Fund to the Department of Revenue to administer this
  615  act.
  616         Section 21. Except as otherwise expressly provided in this
  617  act, this act shall take effect upon becoming a law.
  618  
  619  ================= T I T L E  A M E N D M E N T ================
  620  And the title is amended as follows:
  621         Delete everything before the enacting clause
  622  and insert:
  623                        A bill to be entitled                      
  624         An act relating to taxation; amending s. 28.241, F.S.;
  625         requiring that all of the proceeds from filing fees
  626         for trial and appellate proceedings be deposited into
  627         the State Courts Revenue Trust Fund; creating s.
  628         193.4517, F.S.; defining terms; providing a tangible
  629         personal property assessment limitation, during a
  630         certain timeframe and in certain counties, for certain
  631         agricultural equipment rendered unable to be used due
  632         to Hurricane Michael; specifying conditions for
  633         applying for and receiving the assessment limitation;
  634         providing procedures for petitioning the value
  635         adjustment board if an application is denied;
  636         providing retroactive application; amending s.
  637         195.096, F.S.; specifying a requirement for the
  638         Department of Revenue in reviewing assessment rolls in
  639         certain counties in assessment years following a
  640         natural disaster; authorizing the department to use
  641         the best information available to estimate levels of
  642         assessment; providing applicability and retroactive
  643         operation; amending s. 201.02, F.S.; removing a
  644         limitation on the transfer of homestead property deeds
  645         between spouses that are exempt from documentary stamp
  646         tax; amending s. 212.031, F.S.; reducing tax rates on
  647         rental or licensee fees for the use of real property;
  648         amending s. 212.08, F.S.; exempting from sales and use
  649         tax property purchased for sale by a dealer and
  650         donated to a 501(c)(3) organization; amending s.
  651         218.131, F.S.; revising the date of distribution of
  652         appropriated moneys to certain counties; amending s.
  653         318.14, F.S.; providing a specified reduction in civil
  654         penalty for persons who are cited for certain
  655         noncriminal traffic infractions and who elect to
  656         attend a certain driver improvement course; removing a
  657         provision that required that a portion of a certain
  658         civil penalty be deposited in the State Courts Revenue
  659         Trust Fund; amending s. 318.15, F.S.; conforming a
  660         provision to changes made by the act; amending s.
  661         624.51055, F.S.; specifying when an eligible
  662         contribution to certain nonprofit scholarship-funding
  663         organizations must be made for purposes of claiming a
  664         credit against the insurance premium tax; providing
  665         applicability; amending s. 741.01, F.S.; requiring
  666         that all of the proceeds from a fee paid to the clerk
  667         of the circuit court for the issuance of a marriage
  668         license be deposited monthly into the State Courts
  669         Revenue Trust Fund; amending s. 1002.395, F.S.;
  670         specifying that under the Florida Tax Credit
  671         Scholarship Program, a taxpayer may apply for a credit
  672         against the insurance premium tax to be used for a
  673         certain timeframe; revising an insurer’s authority to
  674         reduce certain tax installment payments for purposes
  675         of determining if a certain tax penalty is imposed;
  676         providing applicability; providing sales tax
  677         exemptions for certain disaster preparedness supplies
  678         during a certain timeframe; specifying locations where
  679         the exemptions do not apply; authorizing the
  680         department to adopt emergency rules; providing sales
  681         tax exemptions for certain clothing, wallets, bags,
  682         school supplies, personal computers, and personal
  683         computer-related accessories during a certain
  684         timeframe; defining terms; specifying locations where
  685         the exemptions do not apply; authorizing certain
  686         dealers to opt out of participating in the exemptions,
  687         subject to certain conditions; authorizing the
  688         department to adopt emergency rules; providing an
  689         appropriation; providing a sales tax exemption for the
  690         purchase, within a certain timeframe, of certain
  691         fencing materials used to replace or repair fences
  692         damaged by Hurricane Michael on agricultural lands;
  693         specifying that the exemption is available only
  694         through a refund by the department of previously paid
  695         taxes; specifying requirements for applying for the
  696         refund; providing penalties for furnishing a false
  697         affidavit; providing construction and retroactive
  698         applicability; authorizing the department to adopt
  699         emergency rules; providing a sales tax exemption for
  700         the purchase, within a certain timeframe, of building
  701         materials used to replace or repair nonresidential
  702         farm buildings damaged by Hurricane Michael;
  703         specifying that the exemption is available only
  704         through a refund by the department of previously paid
  705         taxes; defining the terms “building materials” and
  706         “nonresidential farm building”; specifying
  707         requirements for applying for the refund; providing
  708         penalties for furnishing a false affidavit; providing
  709         construction and retroactive applicability;
  710         authorizing the department to adopt emergency rules;
  711         providing an exemption from certain fuel taxes for
  712         fuel purchased, within a certain timeframe, for use
  713         for agricultural shipment or hurricane debris removal
  714         after Hurricane Michael; specifying that the exemption
  715         is available only through a refund by the department;
  716         defining terms; specifying requirements for applying
  717         for the refund; providing penalties for furnishing a
  718         false affidavit; providing applicability and
  719         construction; providing for retroactive operation;
  720         authorizing the department to adopt emergency rules;
  721         providing an appropriation; providing effective dates.