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.