Florida Senate - 2020 SENATOR AMENDMENT
Bill No. CS/HB 7097, 1st Eng.
Ì204786KÎ204786
LEGISLATIVE ACTION
Senate . House
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Floor: 3/AD/3R . Floor: C
03/13/2020 10:20 PM . 03/13/2020 11:16 PM
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Senator Stargel moved the following:
1 Senate Substitute for Amendment (882296) (with title
2 amendment)
3
4 Delete everything after the enacting clause
5 and insert:
6 Section 1. Paragraph (b) of subsection (5) of section
7 125.0104, Florida Statutes, is amended to read:
8 125.0104 Tourist development tax; procedure for levying;
9 authorized uses; referendum; enforcement.—
10 (5) AUTHORIZED USES OF REVENUE.—
11 (b) Tax revenues received pursuant to this section by a
12 county of less than 950,000 750,000 population imposing a
13 tourist development tax may only be used by that county for the
14 following purposes in addition to those purposes allowed
15 pursuant to paragraph (a): to acquire, construct, extend,
16 enlarge, remodel, repair, improve, maintain, operate, or promote
17 one or more zoological parks, fishing piers or nature centers
18 which are publicly owned and operated or owned and operated by
19 not-for-profit organizations and open to the public. All
20 population figures relating to this subsection shall be based on
21 the most recent population estimates prepared pursuant to the
22 provisions of s. 186.901. These population estimates shall be
23 those in effect on July 1 of each year.
24 Section 2. Effective January 1, 2022, section 193.019,
25 Florida Statutes, is created to read:
26 193.019 Hospitals; community benefit reporting.—
27 (1) As used in this section, the term:
28 (a) “Applicant” means the owner of property for which an
29 exemption is being sought under ss. 196.196 and 196.197 for
30 hospital property.
31 (b) “County net community benefit expense” is that portion
32 of the net community benefit expense reported by an applicant on
33 its most recently filed Internal Revenue Service Form 990,
34 Schedule H:
35 1. Attributable to those services and activities provided
36 or performed in a county; and
37 2. Attributed to the county from another county. An
38 applicant may attribute up to 100 percent of its net community
39 benefit expense to any county or counties in this state. The
40 county net community benefit expense of a county must be reduced
41 by any net community benefit expense that is attributed to
42 another county.
43 (c) “Department” means the Department of Revenue.
44 (d) “Hospital” has the same meaning as in s. 196.012(8).
45 (2) By January 15 of each year, a county property appraiser
46 shall calculate and submit to the department the tax reduction
47 resulting from the property exemption for the prior year granted
48 pursuant to ss. 196.196 and 196.197 for each property owned by
49 an applicant.
50 (3) By January 15 of each year, an applicant shall submit
51 to the department:
52 (a) A copy of the applicant’s most recently filed Internal
53 Revenue Service Form 990, Schedule H.
54 (b) A schedule displaying:
55 1. The county net community benefit expense attributed to
56 each county in this state in which properties are located
57 pursuant to subparagraph (1)(b)1.;
58 2. The county net community benefit expense attributed to
59 each county in this state in which properties are located
60 pursuant to subparagraph (1)(b)2.;
61 3. The portion of net community benefit expense reported by
62 the applicant on its most recently filed Internal Revenue
63 Service Form 990, Schedule H, attributable to those services and
64 activities provided or performed outside of this state; and
65 4. The sum of amounts provided under subparagraphs 1., 2.,
66 and 3., which must equal the total net community benefit expense
67 reported by the applicant on its most recently filed Internal
68 Revenue Service Form 990, Schedule H.
69 (c) A statement signed by the applicant’s chief executive
70 officer and an independent certified public accountant that,
71 upon each person’s reasonable knowledge and belief, the
72 statement of the county net community benefit expense is true
73 and correct.
74 (4) The department must determine whether the county net
75 community benefit expense attributed to an applicant’s property
76 located in a county equals or exceeds the tax reductions
77 resulting from the exemptions described in subsection (2) for
78 that county.
79 (5) In any second consecutive year the department
80 determines that an applicant’s county net community benefit
81 expense does not equal or exceed the tax reductions resulting
82 from the exemptions described in subsection (2), the department
83 shall notify the respective property appraiser by March 15 to
84 limit the exemption under ss. 196.196 and 196.197 for the
85 current year in the property appraiser’s county by multiplying
86 it by the ratio of the net community benefit expense to the tax
87 reductions resulting from the exemptions described in subsection
88 (2).
89 (6) The department shall publish the data collected
90 pursuant to this section for each applicant from a county
91 property appraiser, including the net community benefit expense
92 reported in the Internal Revenue Service Form 990, Schedule H.
93 (7) The department may adopt rules to administer this
94 section, including the adoption of necessary forms.
95 Section 3. Section 193.1557, Florida Statutes, is created
96 to read:
97 193.1557 Assessment of certain property damaged or
98 destroyed by Hurricane Michael.—For property damaged or
99 destroyed by Hurricane Michael in 2018, s. 193.155(4)(b), s.
100 193.1554(6)(b), or s. 193.1555(6)(b) applies to changes,
101 additions, or improvements commenced within 5 years after
102 January 1, 2019. This section applies to the 2019-2023 tax rolls
103 and shall stand repealed on December 31, 2023.
104 Section 4. Subsection (1) of section 194.035, Florida
105 Statutes, is amended to read:
106 194.035 Special magistrates; property evaluators.—
107 (1) In counties having a population of more than 75,000,
108 the board shall appoint special magistrates for the purpose of
109 taking testimony and making recommendations to the board, which
110 recommendations the board may act upon without further hearing.
111 These special magistrates may not be elected or appointed
112 officials or employees of the county but shall be selected from
113 a list of those qualified individuals who are willing to serve
114 as special magistrates. Employees and elected or appointed
115 officials of a taxing jurisdiction or of the state may not serve
116 as special magistrates. The clerk of the board shall annually
117 notify such individuals or their professional associations to
118 make known to them that opportunities to serve as special
119 magistrates exist. The Department of Revenue shall provide a
120 list of qualified special magistrates to any county with a
121 population of 75,000 or less. Subject to appropriation, the
122 department shall reimburse counties with a population of 75,000
123 or less for payments made to special magistrates appointed for
124 the purpose of taking testimony and making recommendations to
125 the value adjustment board pursuant to this section. The
126 department shall establish a reasonable range for payments per
127 case to special magistrates based on such payments in other
128 counties. Requests for reimbursement of payments outside this
129 range shall be justified by the county. If the total of all
130 requests for reimbursement in any year exceeds the amount
131 available pursuant to this section, payments to all counties
132 shall be prorated accordingly. If a county having a population
133 less than 75,000 does not appoint a special magistrate to hear
134 each petition, the person or persons designated to hear
135 petitions before the value adjustment board or the attorney
136 appointed to advise the value adjustment board shall attend the
137 training provided pursuant to subsection (3), regardless of
138 whether the person would otherwise be required to attend, but
139 shall not be required to pay the tuition fee specified in
140 subsection (3). A special magistrate appointed to hear issues of
141 exemptions, classifications, and determinations that a change of
142 ownership, a change of ownership or control, or a qualifying
143 improvement has occurred shall be a member of The Florida Bar
144 with no less than 5 years’ experience in the area of ad valorem
145 taxation. A special magistrate appointed to hear issues
146 regarding the valuation of real estate shall be a state
147 certified real estate appraiser with not less than 5 years’
148 experience in real property valuation. A special magistrate
149 appointed to hear issues regarding the valuation of tangible
150 personal property shall be a designated member of a nationally
151 recognized appraiser’s organization with not less than 5 years’
152 experience in tangible personal property valuation. A special
153 magistrate need not be a resident of the county in which he or
154 she serves. A special magistrate may not represent a person
155 before the board in any tax year during which he or she has
156 served that board as a special magistrate. An appraisal may not
157 be submitted as evidence to a value adjustment board in any year
158 that the person who performed the appraisal serves as a special
159 magistrate to that value adjustment board. Before appointing a
160 special magistrate, a value adjustment board shall verify the
161 special magistrate’s qualifications. The value adjustment board
162 shall ensure that the selection of special magistrates is based
163 solely upon the experience and qualifications of the special
164 magistrate and is not influenced by the property appraiser. The
165 special magistrate shall accurately and completely preserve all
166 testimony and, in making recommendations to the value adjustment
167 board, shall include proposed findings of fact, conclusions of
168 law, and reasons for upholding or overturning the determination
169 of the property appraiser. The expense of hearings before
170 magistrates and any compensation of special magistrates shall be
171 borne three-fifths by the board of county commissioners and two
172 fifths by the school board. When appointing special magistrates
173 or when scheduling special magistrates for specific hearings,
174 the board, the board attorney, and the board clerk may not
175 consider the dollar amount or percentage of any assessment
176 reductions recommended by any special magistrate in the current
177 year or in any previous year.
178 Section 5. Paragraphs (a) and (b) of subsection (1) of
179 section 195.073, Florida Statutes, are amended to read:
180 195.073 Classification of property.—All items required by
181 law to be on the assessment rolls must receive a classification
182 based upon the use of the property. The department shall
183 promulgate uniform definitions for all classifications. The
184 department may designate other subclassifications of property.
185 No assessment roll may be approved by the department which does
186 not show proper classifications.
187 (1) Real property must be classified according to the
188 assessment basis of the land into the following classes:
189 (a) Residential, subclassified into categories, one
190 category for homestead property and one for nonhomestead
191 property:
192 1. Single family.
193 2. Mobile homes.
194 3. Multifamily, up to nine units.
195 4. Condominiums.
196 5. Cooperatives.
197 6. Retirement homes.
198 (b) Commercial and industrial, including apartments with
199 more than nine units.
200 Section 6. Subsection (2) and paragraph (a) of subsection
201 (3) of section 195.096, Florida Statutes, are amended to read:
202 195.096 Review of assessment rolls.—
203 (2) The department shall conduct, no less frequently than
204 once every 2 years, an in-depth review of the real property
205 assessment roll rolls of each county. The department need not
206 individually study every use-class of property set forth in s.
207 195.073, but shall at a minimum study the level of assessment in
208 relation to just value of each classification specified in
209 subsection (3). Such in-depth review may include proceedings of
210 the value adjustment board and the audit or review of procedures
211 used by the counties to appraise property.
212 (a) The department shall, at least 30 days prior to the
213 beginning of an in-depth review in any county, notify the
214 property appraiser in the county of the pending review. At the
215 request of the property appraiser, the department shall consult
216 with the property appraiser regarding the classifications and
217 strata to be studied, in order that the review will be useful to
218 the property appraiser in evaluating his or her procedures.
219 (b) Every property appraiser whose upcoming roll is subject
220 to an in-depth review shall, if requested by the department on
221 or before January 1, deliver upon completion of the assessment
222 roll a list of the parcel numbers of all parcels that did not
223 appear on the assessment roll of the previous year, indicating
224 the parcel number of the parent parcel from which each new
225 parcel was created or “cut out.”
226 (c) In conducting assessment ratio studies, the department
227 must use all practicable steps, including stratified statistical
228 and analytical reviews and sale-qualification studies, to
229 maximize the representativeness or statistical reliability of
230 samples of properties in tests of each classification, stratum,
231 or roll made the subject of a ratio study published by it. The
232 department shall document and retain records of the measures of
233 representativeness of the properties studied in compliance with
234 this section. Such documentation must include a record of
235 findings used as the basis for the approval or disapproval of
236 the tax roll in each county pursuant to s. 193.1142. In
237 addition, to the greatest extent practicable, the department
238 shall study assessment roll strata by subclassifications such as
239 value groups and market areas for each classification or stratum
240 to be studied, to maximize the representativeness of ratio study
241 samples. For purposes of this section, the department shall rely
242 primarily on an assessment-to-sales-ratio study in conducting
243 assessment ratio studies in those classifications of property
244 specified in subsection (3) for which there are adequate market
245 sales. The department shall compute the median and the value
246 weighted mean for each classification or subclassification
247 studied and for the roll as a whole.
248 (d) In the conduct of these reviews, the department shall
249 adhere to all standards to which the property appraisers are
250 required to adhere.
251 (e) The department and each property appraiser shall
252 cooperate in the conduct of these reviews, and each shall make
253 available to the other all matters and records bearing on the
254 preparation and computation of the reviews. The property
255 appraisers shall provide any and all data requested by the
256 department in the conduct of the studies, including electronic
257 data processing tapes. Any and all data and samples developed or
258 obtained by the department in the conduct of the studies shall
259 be confidential and exempt from the provisions of s. 119.07(1)
260 until a presentation of the findings of the study is made to the
261 property appraiser. After the presentation of the findings, the
262 department shall provide any and all data requested by a
263 property appraiser developed or obtained in the conduct of the
264 studies, including tapes. Direct reimbursable costs of providing
265 the data shall be borne by the party who requested it. Copies of
266 existing data or records, whether maintained or required
267 pursuant to law or rule, or data or records otherwise
268 maintained, shall be submitted within 30 days from the date
269 requested, in the case of written or printed information, and
270 within 14 days from the date requested, in the case of
271 computerized information.
272 (f) Within 120 days after receipt of a county assessment
273 roll by the executive director of the department pursuant to s.
274 193.1142(1), or within 10 days after approval of the assessment
275 roll, whichever is later, the department shall complete the
276 review for that county and publish the department’s findings.
277 The findings must include a statement of the confidence interval
278 for the median and such other measures as may be appropriate for
279 each classification or subclassification studied and for the
280 roll as a whole, and related statistical and analytical details.
281 The measures in the findings must be based on:
282 1. A 95-percent level of confidence; or
283 2. Ratio study standards that are generally accepted by
284 professional appraisal organizations in developing a
285 statistically valid sampling plan if a 95-percent level of
286 confidence is not attainable.
287 (g) Notwithstanding any other provision of this chapter, in
288 one or more assessment years following a natural disaster in
289 counties for which a state of emergency was declared by
290 executive order or proclamation of the Governor pursuant to
291 chapter 252, if the department determines that the natural
292 disaster creates difficulties in its statistical and analytical
293 reviews of the assessment rolls in affected counties, the
294 department shall take all practicable steps to maximize the
295 representativeness and reliability of its statistical and
296 analytical reviews and may use the best information available to
297 estimate the levels of assessment. This paragraph first applies
298 to the 2019 assessment roll and operates retroactively to
299 January 1, 2019.
300 (3)(a) Upon completion of review pursuant to paragraph
301 (2)(f), the department shall publish the results of reviews
302 conducted under this section. The results must include all
303 statistical and analytical measures computed under this section
304 for the real property assessment roll as a whole, the personal
305 property assessment roll as a whole, and independently for the
306 following real property classes if the classes constituted 5
307 percent or more of the total assessed value of real property in
308 a county on the previous tax roll:
309 1. Residential property that consists of one primary living
310 unit, including, but not limited to, single-family residences,
311 condominiums, cooperatives, and mobile homes.
312 2. Residential property that consists of two to nine or
313 more primary living units.
314 3. Agricultural, high-water recharge, historic property
315 used for commercial or certain nonprofit purposes, and other
316 use-valued property.
317 4. Vacant lots.
318 5. Nonagricultural acreage and other undeveloped parcels.
319 6. Improved commercial and industrial property, including
320 apartments with more than nine units.
321 7. Taxable institutional or governmental, utility, locally
322 assessed railroad, oil, gas and mineral land, subsurface rights,
323 and other real property.
324
325 If one of the above classes constituted less than 5 percent of
326 the total assessed value of all real property in a county on the
327 previous assessment roll, the department may combine it with one
328 or more other classes of real property for purposes of
329 assessment ratio studies or use the weighted average of the
330 other classes for purposes of calculating the level of
331 assessment for all real property in a county. The department
332 shall also publish such results for any subclassifications of
333 the classes or assessment rolls it may have chosen to study.
334 Section 7. Effective upon this act becoming a law,
335 subsection (2) of section 196.173, Florida Statutes, is amended
336 to read:
337 196.173 Exemption for deployed servicemembers.—
338 (2) The exemption is available to servicemembers who were
339 deployed during the preceding calendar year on active duty
340 outside the continental United States, Alaska, or Hawaii in
341 support of any of the following military operations:
342 (a) Operation Joint Task Force Bravo, which began in 1995.
343 (b) Operation Joint Guardian, which began on June 12, 1999.
344 (c) Operation Noble Eagle, which began on September 15,
345 2001.
346 (d) Operation Enduring Freedom, which began on October 7,
347 2001, and ended on December 31, 2014.
348 (d)(e) Operations in the Balkans, which began in 2004.
349 (e)(f) Operation Nomad Shadow, which began in 2007.
350 (f)(g) Operation U.S. Airstrikes Al Qaeda in Somalia, which
351 began in January 2007.
352 (g)(h) Operation Copper Dune, which began in 2009.
353 (h)(i) Operation Georgia Deployment Program, which began in
354 August 2009.
355 (i)(j) Operation Spartan Shield, which began in June 2011.
356 (j)(k) Operation Observant Compass, which began in October
357 2011.
358 (k)(l) Operation Inherent Resolve, which began on August 8,
359 2014.
360 (l)(m) Operation Atlantic Resolve, which began in April
361 2014.
362 (m)(n) Operation Freedom’s Sentinel, which began on January
363 1, 2015.
364 (n)(o) Operation Resolute Support, which began in January
365 2015.
366 (o) Operation Juniper Shield, which began in February 2007.
367 (p) Operation Pacific Eagle, which began in September 2017.
368 (q) Operation Martillo, which began in January 2012.
369
370 The Department of Revenue shall notify all property appraisers
371 and tax collectors in this state of the designated military
372 operations.
373 Section 8. The amendment made by this act to s. 196.173(2),
374 Florida Statutes, first applies to the 2020 ad valorem tax roll.
375 Section 9. Application deadline for additional ad valorem
376 tax exemption for specified deployments.—
377 (1) Notwithstanding the filing deadlines contained in s.
378 196.173(6), Florida Statutes, the deadline for an applicant to
379 file an application with the property appraiser for an
380 additional ad valorem tax exemption under s. 196.173, Florida
381 Statutes, for the 2020 tax roll is June 1, 2020.
382 (2) If an application is not timely filed under subsection
383 (1), a property appraiser may grant the exemption if:
384 (a) The applicant files an application for the exemption on
385 or before the 25th day after the property appraiser mails the
386 notice required under s. 194.011(1), Florida Statutes;
387 (b) The applicant is qualified for the exemption; and
388 (c) The applicant produces sufficient evidence, as
389 determined by the property appraiser, which demonstrates that
390 the applicant was unable to apply for the exemption in a timely
391 manner or otherwise demonstrates extenuating circumstances that
392 warrant granting the exemption.
393 (3) If the property appraiser denies an application under
394 subsection (2), the applicant may file, pursuant to s.
395 194.011(3), Florida Statutes, a petition with the value
396 adjustment board which requests that the exemption be granted.
397 Such petition must be filed on or before the 25th day after the
398 property appraiser mails the notice required under s.
399 194.011(1), Florida Statutes. Notwithstanding s. 194.013,
400 Florida Statutes, the eligible servicemember is not required to
401 pay a filing fee for such petition. Upon reviewing the petition,
402 the value adjustment board may grant the exemption if the
403 applicant is qualified for the exemption and demonstrates
404 extenuating circumstances, as determined by the board, which
405 warrant granting the exemption.
406 (4) This section shall take effect upon this act becoming a
407 law and applies to the 2020 ad valorem tax roll.
408 Section 10. Effective upon becoming a law and operating
409 retroactively to January 1, 2020, subsection (1) of section
410 196.1978, Florida Statutes, is amended to read:
411 196.1978 Affordable housing property exemption.—
412 (1) Property used to provide affordable housing to eligible
413 persons as defined by s. 159.603 and natural persons or families
414 meeting the extremely-low-income, very-low-income, low-income,
415 or moderate-income limits specified in s. 420.0004, which is
416 owned entirely by a nonprofit entity that is a corporation not
417 for profit, qualified as charitable under s. 501(c)(3) of the
418 Internal Revenue Code and in compliance with Rev. Proc. 96-32,
419 1996-1 C.B. 717, is considered property owned by an exempt
420 entity and used for a charitable purpose, and those portions of
421 the affordable housing property that provide housing to natural
422 persons or families classified as extremely low income, very low
423 income, low income, or moderate income under s. 420.0004 are
424 exempt from ad valorem taxation to the extent authorized under
425 s. 196.196. All property identified in this subsection section
426 must comply with the criteria provided under s. 196.195 for
427 determining exempt status and applied by property appraisers on
428 an annual basis. The Legislature intends that any property owned
429 by a limited liability company which is disregarded as an entity
430 for federal income tax purposes pursuant to Treasury Regulation
431 301.7701-3(b)(1)(ii) be treated as owned by its sole member.
432 Units that are vacant shall be treated as portions of the
433 affordable housing property exempt under this subsection if a
434 recorded land use restriction agreement in favor of the Florida
435 Housing Finance Corporation or any other governmental or quasi
436 governmental jurisdiction requires that all residential units
437 within the property be used in a manner that qualifies for the
438 exemption under this subsection and if the units are being
439 offered for rent.
440 Section 11. Effective January 1, 2021, subsection (1) of
441 section 196.1978, Florida Statutes, as amended by this act, is
442 amended to read:
443 196.1978 Affordable housing property exemption.—
444 (1) Property used to provide affordable housing to eligible
445 persons as defined by s. 159.603 and natural persons or families
446 meeting the extremely-low-income, very-low-income, low-income,
447 or moderate-income limits specified in s. 420.0004, which is
448 owned entirely by a nonprofit entity that is a corporation not
449 for profit, qualified as charitable under s. 501(c)(3) of the
450 Internal Revenue Code and in compliance with Rev. Proc. 96-32,
451 1996-1 C.B. 717, is considered property owned by an exempt
452 entity and used for a charitable purpose, and those portions of
453 the affordable housing property that provide housing to natural
454 persons or families classified as extremely low income, very low
455 income, low income, or moderate income under s. 420.0004 are
456 exempt from ad valorem taxation to the extent authorized under
457 s. 196.196. All property identified in this subsection must
458 comply with the criteria provided under s. 196.195 for
459 determining exempt status and applied by property appraisers on
460 an annual basis. The Legislature intends that any property owned
461 by a limited liability company which is disregarded as an entity
462 for federal income tax purposes pursuant to Treasury Regulation
463 301.7701-3(b)(1)(ii) be treated as owned by its sole member. If
464 the sole member of the limited liability company that owns the
465 property is also a limited liability company that is disregarded
466 as an entity for federal income tax purposes pursuant to
467 Treasury Regulation 301.7701-3(b)(1)(ii), the Legislature
468 intends that the property be treated as owned by the sole member
469 of the limited liability company that owns the limited liability
470 company that owns the property. Units that are vacant and units
471 that are occupied by natural persons or families whose income no
472 longer meets the income limits of this subsection, but whose
473 income met those income limits at the time they became tenants,
474 shall be treated as portions of the affordable housing property
475 exempt under this subsection if a recorded land use restriction
476 agreement in favor of the Florida Housing Finance Corporation or
477 any other governmental or quasi-governmental jurisdiction
478 requires that all residential units within the property be used
479 in a manner that qualifies for the exemption under this
480 subsection and if the units are being offered for rent.
481 Section 12. Effective upon this act becoming a law,
482 paragraphs (b), (d), (e), and (f) of subsection (2) of section
483 200.065, Florida Statutes, are amended to read:
484 200.065 Method of fixing millage.—
485 (2) No millage shall be levied until a resolution or
486 ordinance has been approved by the governing board of the taxing
487 authority which resolution or ordinance must be approved by the
488 taxing authority according to the following procedure:
489 (b) Within 35 days of certification of value pursuant to
490 subsection (1), each taxing authority shall advise the property
491 appraiser of its proposed millage rate, of its rolled-back rate
492 computed pursuant to subsection (1), and of the date, time, and
493 place at which a public hearing will be held to consider the
494 proposed millage rate and the tentative budget. The property
495 appraiser shall utilize this information in preparing the notice
496 of proposed property taxes pursuant to s. 200.069. The deadline
497 for mailing the notice shall be the later of 55 days after
498 certification of value pursuant to subsection (1) or 10 days
499 after either the date the tax roll is approved or the interim
500 roll procedures under s. 193.1145 are instituted. However, for
501 counties for which a state of emergency was declared by
502 executive order or proclamation of the Governor pursuant to
503 chapter 252, if mailing is not possible during the state of
504 emergency, the property appraiser may post the notice on the
505 county’s website. If the deadline for mailing the notice of
506 proposed property taxes is 10 days after the date the tax roll
507 is approved or the interim roll procedures are instituted, all
508 subsequent deadlines provided in this section shall be extended.
509 In addition, the deadline for mailing the notice may be extended
510 for 30 days in counties for which a state of emergency was
511 declared by executive order or proclamation of the Governor
512 pursuant to chapter 252, and property appraisers may use
513 alternate methods of distribution only when mailing the notice
514 is not possible. In such event, however, property appraisers
515 must work with county tax collectors to ensure the timely
516 assessment and collection of taxes. The number of days by which
517 the deadlines shall be extended shall equal the number of days
518 by which the deadline for mailing the notice of proposed taxes
519 is extended beyond 55 days after certification. If any taxing
520 authority fails to provide the information required in this
521 paragraph to the property appraiser in a timely fashion, the
522 taxing authority shall be prohibited from levying a millage rate
523 greater than the rolled-back rate computed pursuant to
524 subsection (1) for the upcoming fiscal year, which rate shall be
525 computed by the property appraiser and used in preparing the
526 notice of proposed property taxes. Each multicounty taxing
527 authority that levies taxes in any county that has extended the
528 deadline for mailing the notice due to a declared state of
529 emergency and that has noticed hearings in other counties must
530 advertise the hearing at which it intends to adopt a tentative
531 budget and millage rate in a newspaper of general paid
532 circulation within each county not less than 2 days or more than
533 5 days before the hearing.
534 (d) Within 15 days after the meeting adopting the tentative
535 budget, the taxing authority shall advertise in a newspaper of
536 general circulation in the county as provided in subsection (3),
537 its intent to finally adopt a millage rate and budget. A public
538 hearing to finalize the budget and adopt a millage rate shall be
539 held not less than 2 days nor more than 5 days after the day
540 that the advertisement is first published. In the event of a
541 need to postpone or recess the final meeting due to a declared
542 state of emergency, the taxing authority may postpone or recess
543 the hearing for up to 7 days and shall post a prominent notice
544 at the place of the original hearing showing the date, time, and
545 place where the hearing will be reconvened. The posted notice
546 shall measure not less than 8.5 by 11 inches. The taxing
547 authority shall make every reasonable effort to provide
548 reasonable notification of the continued hearing to the
549 taxpayers. The information must also be posted on the taxing
550 authority’s website. During the hearing, the governing body of
551 the taxing authority shall amend the adopted tentative budget as
552 it sees fit, adopt a final budget, and adopt a resolution or
553 ordinance stating the millage rate to be levied. The resolution
554 or ordinance shall state the percent, if any, by which the
555 millage rate to be levied exceeds the rolled-back rate computed
556 pursuant to subsection (1), which shall be characterized as the
557 percentage increase in property taxes adopted by the governing
558 body. The adoption of the budget and the millage-levy resolution
559 or ordinance shall be by separate votes. For each taxing
560 authority levying millage, the name of the taxing authority, the
561 rolled-back rate, the percentage increase, and the millage rate
562 to be levied shall be publicly announced before prior to the
563 adoption of the millage-levy resolution or ordinance. In no
564 event may the millage rate adopted pursuant to this paragraph
565 exceed the millage rate tentatively adopted pursuant to
566 paragraph (c). If the rate tentatively adopted pursuant to
567 paragraph (c) exceeds the proposed rate provided to the property
568 appraiser pursuant to paragraph (b), or as subsequently adjusted
569 pursuant to subsection (11), each taxpayer within the
570 jurisdiction of the taxing authority shall be sent notice by
571 first-class mail of his or her taxes under the tentatively
572 adopted millage rate and his or her taxes under the previously
573 proposed rate. The notice must be prepared by the property
574 appraiser, at the expense of the taxing authority, and must
575 generally conform to the requirements of s. 200.069. If such
576 additional notice is necessary, its mailing must precede the
577 hearing held pursuant to this paragraph by not less than 10 days
578 and not more than 15 days.
579 (e)1. In the hearings required pursuant to paragraphs (c)
580 and (d), the first substantive issue discussed shall be the
581 percentage increase in millage over the rolled-back rate
582 necessary to fund the budget, if any, and the specific purposes
583 for which ad valorem tax revenues are being increased. During
584 such discussion, the governing body shall hear comments
585 regarding the proposed increase and explain the reasons for the
586 proposed increase over the rolled-back rate. The general public
587 shall be allowed to speak and to ask questions before prior to
588 adoption of any measures by the governing body. The governing
589 body shall adopt its tentative or final millage rate before
590 prior to adopting its tentative or final budget.
591 2. These hearings shall be held after 5 p.m. if scheduled
592 on a day other than Saturday. No hearing shall be held on a
593 Sunday. The county commission shall not schedule its hearings on
594 days scheduled for hearings by the school board. The hearing
595 dates scheduled by the county commission and school board shall
596 not be utilized by any other taxing authority within the county
597 for its public hearings. However, in counties for which a state
598 of emergency was declared by executive order or proclamation of
599 the Governor pursuant to chapter 252 and the rescheduling of
600 hearings on the same day is unavoidable, the county commission
601 and school board must conduct their hearings at different times,
602 and other taxing authorities must schedule their hearings so as
603 not to conflict with the times of the county commission and
604 school board hearings. A multicounty taxing authority shall make
605 every reasonable effort to avoid scheduling hearings on days
606 utilized by the counties or school districts within its
607 jurisdiction. Tax levies and budgets for dependent special
608 taxing districts shall be adopted at the hearings for the taxing
609 authority to which such districts are dependent, following such
610 discussion and adoption of levies and budgets for the superior
611 taxing authority. A taxing authority may adopt the tax levies
612 for all of its dependent special taxing districts, and may adopt
613 the budgets for all of its dependent special taxing districts,
614 by a single unanimous vote. However, if a member of the general
615 public requests that the tax levy or budget of a dependent
616 special taxing district be separately discussed and separately
617 adopted, the taxing authority shall discuss and adopt that tax
618 levy or budget separately. If, due to circumstances beyond the
619 control of the taxing authority, including a state of emergency
620 declared by executive order or proclamation of the Governor
621 pursuant to chapter 252, the hearing provided for in paragraph
622 (c) or paragraph (d) is recessed or postponed, the taxing
623 authority shall publish a notice in a newspaper of general paid
624 circulation in the county. The notice shall state the time and
625 place for the continuation of the hearing and shall be published
626 at least 2 days but not more than 5 days before prior to the
627 date the hearing will be continued. In the event of postponement
628 or recess due to a declared state of emergency, all subsequent
629 dates in this section shall be extended by the number of days of
630 the postponement or recess. Notice of the postponement or recess
631 must be in writing by the affected taxing authority to the tax
632 collector, the property appraiser, and the Department of Revenue
633 within 3 calendar days after the postponement or recess. In the
634 event of such extension, the affected taxing authority must work
635 with the county tax collector and property appraiser to ensure
636 timely assessment and collection of taxes.
637 (f)1. Notwithstanding any provisions of paragraph (c) to
638 the contrary, each school district shall advertise its intent to
639 adopt a tentative budget in a newspaper of general circulation
640 pursuant to subsection (3) within 29 days of certification of
641 value pursuant to subsection (1). Not less than 2 days or more
642 than 5 days thereafter, the district shall hold a public hearing
643 on the tentative budget pursuant to the applicable provisions of
644 paragraph (c). In the event of postponement or recess due to a
645 declared state of emergency, the school district may postpone or
646 recess the hearing for up to 7 days and shall post a prominent
647 notice at the place of the original hearing showing the date,
648 time, and place where the hearing will be reconvened. The posted
649 notice shall measure not less than 8.5 by 11 inches. The school
650 district shall make every reasonable effort to provide
651 reasonable notification of the continued hearing to the
652 taxpayers. The information must also be posted on the school
653 district’s website.
654 2. Notwithstanding any provisions of paragraph (b) to the
655 contrary, each school district shall advise the property
656 appraiser of its recomputed proposed millage rate within 35 days
657 of certification of value pursuant to subsection (1). The
658 recomputed proposed millage rate of the school district shall be
659 considered its proposed millage rate for the purposes of
660 paragraph (b).
661 3. Notwithstanding any provisions of paragraph (d) to the
662 contrary, each school district shall hold a public hearing to
663 finalize the budget and adopt a millage rate within 80 days of
664 certification of value pursuant to subsection (1), but not
665 earlier than 65 days after certification. The hearing shall be
666 held in accordance with the applicable provisions of paragraph
667 (d), except that a newspaper advertisement need not precede the
668 hearing.
669 Section 13. Section 200.069, Florida Statutes, is amended
670 to read:
671 200.069 Notice of proposed property taxes and non-ad
672 valorem assessments.—Pursuant to s. 200.065(2)(b), the property
673 appraiser, in the name of the taxing authorities and local
674 governing boards levying non-ad valorem assessments within his
675 or her jurisdiction and at the expense of the county, shall
676 prepare and deliver by first-class mail to each taxpayer to be
677 listed on the current year’s assessment roll a notice of
678 proposed property taxes, which notice shall contain the elements
679 and use the format provided in the following form.
680 Notwithstanding the provisions of s. 195.022, no county officer
681 shall use a form other than that provided herein. The Department
682 of Revenue may adjust the spacing and placement on the form of
683 the elements listed in this section as it considers necessary
684 based on changes in conditions necessitated by various taxing
685 authorities. If the elements are in the order listed, the
686 placement of the listed columns may be varied at the discretion
687 and expense of the property appraiser, and the property
688 appraiser may use printing technology and devices to complete
689 the form, the spacing, and the placement of the information in
690 the columns. In addition, the property appraiser may not include
691 in the mailing of the notice of ad valorem taxes and non-ad
692 valorem assessments additional information or items unless such
693 information or items explain a component of the notice or
694 provide information directly related to the assessment and
695 taxation of the property. A county officer may use a form other
696 than that provided by the department for purposes of this part,
697 but only if his or her office pays the related expenses and he
698 or she obtains prior written permission from the executive
699 director of the department; however, a county officer may not
700 use a form the substantive content of which is at variance with
701 the form prescribed by the department. The county officer may
702 continue to use such an approved form until the law that
703 specifies the form is amended or repealed or until the officer
704 receives written disapproval from the executive director.
705 (1) The first page of the notice shall read:
706
707 NOTICE OF PROPOSED PROPERTY TAXES
708 DO NOT PAY—THIS IS NOT A BILL
709
710 The taxing authorities which levy property taxes against
711 your property will soon hold PUBLIC HEARINGS to adopt budgets
712 and tax rates for the next year.
713 The purpose of these PUBLIC HEARINGS is to receive opinions
714 from the general public and to answer questions on the proposed
715 tax change and budget PRIOR TO TAKING FINAL ACTION.
716 Each taxing authority may AMEND OR ALTER its proposals at
717 the hearing.
718
719 (2)(a) The notice shall include a brief legal description
720 of the property, the name and mailing address of the owner of
721 record, and the tax information applicable to the specific
722 parcel in question. The information shall be in columnar form.
723 There shall be seven column headings which shall read: “Taxing
724 Authority,” “Your Property Taxes Last Year,” “Last Year’s
725 Adjusted Tax Rate (Millage),” “Your Taxes This Year IF NO Budget
726 Change Is Adopted,” “Tax Rate This Year IF PROPOSED Budget Is
727 Adopted (Millage),” “Your Taxes This Year IF PROPOSED Budget
728 Change Is Adopted,” and “A Public Hearing on the Proposed Taxes
729 and Budget Will Be Held:.”
730 (b) As used in this section, the term “last year’s adjusted
731 tax rate” means the rolled-back rate calculated pursuant to s.
732 200.065(1).
733 (3) There shall be under each column heading an entry for
734 the county; the school district levy required pursuant to s.
735 1011.60(6); other operating school levies; the municipality or
736 municipal service taxing unit or units in which the parcel lies,
737 if any; the water management district levying pursuant to s.
738 373.503; the independent special districts in which the parcel
739 lies, if any; and for all voted levies for debt service
740 applicable to the parcel, if any.
741 (4) For each entry listed in subsection (3), there shall
742 appear on the notice the following:
743 (a) In the first column, a brief, commonly used name for
744 the taxing authority or its governing body. The entry in the
745 first column for the levy required pursuant to s. 1011.60(6)
746 shall be “By State Law.” The entry for other operating school
747 district levies shall be “By Local Board.” Both school levy
748 entries shall be indented and preceded by the notation “Public
749 Schools:”. For each voted levy for debt service, the entry shall
750 be “Voter Approved Debt Payments.”
751 (b) In the second column, the gross amount of ad valorem
752 taxes levied against the parcel in the previous year. If the
753 parcel did not exist in the previous year, the second column
754 shall be blank.
755 (c) In the third column, last year’s adjusted tax rate or,
756 in the case of voted levies for debt service, the tax rate
757 previously authorized by referendum.
758 (d) In the fourth column, the gross amount of ad valorem
759 taxes which will apply to the parcel in the current year if each
760 taxing authority levies last year’s adjusted tax rate or, in the
761 case of voted levies for debt service, the amount previously
762 authorized by referendum.
763 (e) In the fifth column, the tax rate that each taxing
764 authority must levy against the parcel to fund the proposed
765 budget or, in the case of voted levies for debt service, the tax
766 rate previously authorized by referendum.
767 (f) In the sixth column, the gross amount of ad valorem
768 taxes that must be levied in the current year if the proposed
769 budget is adopted.
770 (g) In the seventh column, the date, the time, and a brief
771 description of the location of the public hearing required
772 pursuant to s. 200.065(2)(c).
773 (5) Following the entries for each taxing authority, a
774 final entry shall show: in the first column, the words “Total
775 Property Taxes:” and in the second, fourth, and sixth columns,
776 the sum of the entries for each of the individual taxing
777 authorities. The second, fourth, and sixth columns shall,
778 immediately below said entries, be labeled Column 1, Column 2,
779 and Column 3, respectively. Below these labels shall appear, in
780 boldfaced type, the statement: SEE REVERSE SIDE FOR EXPLANATION.
781 (6)(a) The second page of the notice shall state the
782 parcel’s market value and for each taxing authority that levies
783 an ad valorem tax against the parcel:
784 1. The assessed value, value of exemptions, and taxable
785 value for the previous year and the current year.
786 2. Each assessment reduction and exemption applicable to
787 the property, including the value of the assessment reduction or
788 exemption and tax levies to which they apply.
789 (b) The reverse side of the second page shall contain
790 definitions and explanations for the values included on the
791 front side.
792 (7) The following statement shall appear after the values
793 listed on the front of the second page:
794
795 If you feel that the market value of your property is
796 inaccurate or does not reflect fair market value, or if you are
797 entitled to an exemption or classification that is not reflected
798 above, contact your county property appraiser at ...(phone
799 number)... or ...(location)....
800 If the property appraiser’s office is unable to resolve the
801 matter as to market value, classification, or an exemption, you
802 may file a petition for adjustment with the Value Adjustment
803 Board. Petition forms are available from the county property
804 appraiser and must be filed ON OR BEFORE ...(date)....
805 (8) The reverse side of the first page of the form shall
806 read:
807
808 EXPLANATION
809
810 *COLUMN 1—“YOUR PROPERTY TAXES LAST YEAR”
811 This column shows the taxes that applied last year to your
812 property. These amounts were based on budgets adopted last year
813 and your property’s previous taxable value.
814 *COLUMN 2—“YOUR TAXES IF NO BUDGET CHANGE IS ADOPTED”
815 This column shows what your taxes will be this year IF EACH
816 TAXING AUTHORITY DOES NOT CHANGE ITS PROPERTY TAX LEVY. These
817 amounts are based on last year’s budgets and your current
818 assessment.
819 *COLUMN 3—“YOUR TAXES IF PROPOSED BUDGET CHANGE IS ADOPTED”
820 This column shows what your taxes will be this year under the
821 BUDGET ACTUALLY PROPOSED by each local taxing authority. The
822 proposal is NOT final and may be amended at the public hearings
823 shown on the front side of this notice. The difference between
824 columns 2 and 3 is the tax change proposed by each local taxing
825 authority and is NOT the result of higher assessments.
826
827 *Note: Amounts shown on this form do NOT reflect early payment
828 discounts you may have received or may be eligible to receive.
829 (Discounts are a maximum of 4 percent of the amounts shown on
830 this form.)
831 (9) The bottom portion of the notice shall further read in
832 bold, conspicuous print:
833
834 “Your final tax bill may contain non-ad valorem
835 assessments which may not be reflected on this notice
836 such as assessments for roads, fire, garbage,
837 lighting, drainage, water, sewer, or other
838 governmental services and facilities which may be
839 levied by your county, city, or any special district.”
840
841 (10)(a) If requested by the local governing board levying
842 non-ad valorem assessments and agreed to by the property
843 appraiser, the notice specified in this section may contain a
844 notice of proposed or adopted non-ad valorem assessments. If so
845 agreed, the notice shall be titled:
846
847 NOTICE OF PROPOSED PROPERTY TAXES
848 AND PROPOSED OR ADOPTED
849 NON-AD VALOREM ASSESSMENTS
850 DO NOT PAY—THIS IS NOT A BILL
851
852 There must be a clear partition between the notice of proposed
853 property taxes and the notice of proposed or adopted non-ad
854 valorem assessments. The partition must be a bold, horizontal
855 line approximately 1/8-inch thick. By rule, the department shall
856 provide a format for the form of the notice of proposed or
857 adopted non-ad valorem assessments which meets the following
858 minimum requirements:
859 1. There must be subheading for columns listing the levying
860 local governing board, with corresponding assessment rates
861 expressed in dollars and cents per unit of assessment, and the
862 associated assessment amount.
863 2. The purpose of each assessment must also be listed in
864 the column listing the levying local governing board if the
865 purpose is not clearly indicated by the name of the board.
866 3. Each non-ad valorem assessment for each levying local
867 governing board must be listed separately.
868 4. If a county has too many municipal service benefit units
869 or assessments to be listed separately, it shall combine them by
870 function.
871 5. A brief statement outlining the responsibility of the
872 tax collector and each levying local governing board as to any
873 non-ad valorem assessment must be provided on the form,
874 accompanied by directions as to which office to contact for
875 particular questions or problems.
876 (b) If the notice includes all adopted non-ad valorem
877 assessments, the provisions contained in subsection (9) shall
878 not be placed on the notice.
879 Section 14. Subsection (1) of section 206.05, Florida
880 Statutes, is amended to read:
881 206.05 Bond required of licensed terminal supplier,
882 importer, exporter, or wholesaler.—
883 (1) Each terminal supplier, importer, exporter, or
884 wholesaler, except a municipality, county, school board, state
885 agency, federal agency, or special district which is licensed
886 under this part, shall file with the department a bond in a
887 penal sum of not more than $300,000 $100,000, such sum to be
888 approximately 3 times the combined average monthly tax levied
889 under this part and local option tax on motor fuel paid or due
890 during the preceding 12 calendar months under the laws of this
891 state. An exporter shall file a bond in an amount equal to 3
892 times the average monthly tax due on gallons acquired for
893 export. The bond shall be in such form as may be approved by the
894 department, executed by a surety company duly licensed to do
895 business under the laws of the state as surety thereon, and
896 conditioned upon the prompt filing of true reports and the
897 payment to the department of any and all fuel taxes levied under
898 this chapter including local option taxes which are now or which
899 hereafter may be levied or imposed, together with any and all
900 penalties and interest thereon, and generally upon faithful
901 compliance with the provisions of the fuel tax and local option
902 tax laws of the state. The licensee shall be the principal
903 obligor, and the state shall be the obligee. An assigned time
904 deposit or irrevocable letter of credit may be accepted in lieu
905 of a surety bond.
906 Section 15. Subsection (6) of section 206.8741, Florida
907 Statutes, is amended to read:
908 206.8741 Dyeing and marking; notice requirements.—
909 (6) Any person who fails to provide or post the required
910 notice with respect to any dyed diesel fuel is subject to a
911 penalty of $2,500 for each month such failure occurs the penalty
912 imposed by s. 206.872(11).
913 Section 16. Subsection (1) section 206.90, Florida
914 Statutes, is amended to read:
915 206.90 Bond required of terminal suppliers, importers, and
916 wholesalers.—
917 (1) Every terminal supplier, importer, or wholesaler,
918 except a municipality, county, state agency, federal agency,
919 school board, or special district, shall file with the
920 department a bond or bonds in the penal sum of not more than
921 $300,000 $100,000. The sum of such bond shall be approximately 3
922 times the average monthly diesel fuels tax and local option tax
923 on diesel fuels paid or due during the preceding 12 calendar
924 months, with a surety approved by the department. The licensee
925 shall be the principal obligor and the state shall be the
926 obligee, conditioned upon the faithful compliance with the
927 provisions of this chapter, including the local option tax laws.
928 If the sum of 3 times a licensee’s average monthly tax is less
929 than $50, no bond shall be required.
930 Section 17. Paragraph (a) of subsection (1) of section
931 212.05, Florida Statutes, is amended to read:
932 212.05 Sales, storage, use tax.—It is hereby declared to be
933 the legislative intent that every person is exercising a taxable
934 privilege who engages in the business of selling tangible
935 personal property at retail in this state, including the
936 business of making mail order sales, or who rents or furnishes
937 any of the things or services taxable under this chapter, or who
938 stores for use or consumption in this state any item or article
939 of tangible personal property as defined herein and who leases
940 or rents such property within the state.
941 (1) For the exercise of such privilege, a tax is levied on
942 each taxable transaction or incident, which tax is due and
943 payable as follows:
944 (a)1.a. At the rate of 6 percent of the sales price of each
945 item or article of tangible personal property when sold at
946 retail in this state, computed on each taxable sale for the
947 purpose of remitting the amount of tax due the state, and
948 including each and every retail sale.
949 b. Each occasional or isolated sale of an aircraft, boat,
950 mobile home, or motor vehicle of a class or type which is
951 required to be registered, licensed, titled, or documented in
952 this state or by the United States Government shall be subject
953 to tax at the rate provided in this paragraph. The department
954 shall by rule adopt any nationally recognized publication for
955 valuation of used motor vehicles as the reference price list for
956 any used motor vehicle which is required to be licensed pursuant
957 to s. 320.08(1), (2), (3)(a), (b), (c), or (e), or (9). If any
958 party to an occasional or isolated sale of such a vehicle
959 reports to the tax collector a sales price which is less than 80
960 percent of the average loan price for the specified model and
961 year of such vehicle as listed in the most recent reference
962 price list, the tax levied under this paragraph shall be
963 computed by the department on such average loan price unless the
964 parties to the sale have provided to the tax collector an
965 affidavit signed by each party, or other substantial proof,
966 stating the actual sales price. Any party to such sale who
967 reports a sales price less than the actual sales price is guilty
968 of a misdemeanor of the first degree, punishable as provided in
969 s. 775.082 or s. 775.083. The department shall collect or
970 attempt to collect from such party any delinquent sales taxes.
971 In addition, such party shall pay any tax due and any penalty
972 and interest assessed plus a penalty equal to twice the amount
973 of the additional tax owed. Notwithstanding any other provision
974 of law, the Department of Revenue may waive or compromise any
975 penalty imposed pursuant to this subparagraph.
976 2. This paragraph does not apply to the sale of a boat or
977 aircraft by or through a registered dealer under this chapter to
978 a purchaser who, at the time of taking delivery, is a
979 nonresident of this state, does not make his or her permanent
980 place of abode in this state, and is not engaged in carrying on
981 in this state any employment, trade, business, or profession in
982 which the boat or aircraft will be used in this state, or is a
983 corporation none of the officers or directors of which is a
984 resident of, or makes his or her permanent place of abode in,
985 this state, or is a noncorporate entity that has no individual
986 vested with authority to participate in the management,
987 direction, or control of the entity’s affairs who is a resident
988 of, or makes his or her permanent abode in, this state. For
989 purposes of this exemption, either a registered dealer acting on
990 his or her own behalf as seller, a registered dealer acting as
991 broker on behalf of a seller, or a registered dealer acting as
992 broker on behalf of the purchaser may be deemed to be the
993 selling dealer. This exemption shall not be allowed unless:
994 a. The purchaser removes a qualifying boat, as described in
995 sub-subparagraph f., from the state within 90 days after the
996 date of purchase or extension, or the purchaser removes a
997 nonqualifying boat or an aircraft from this state within 10 days
998 after the date of purchase or, when the boat or aircraft is
999 repaired or altered, within 20 days after completion of the
1000 repairs or alterations; or if the aircraft will be registered in
1001 a foreign jurisdiction and:
1002 (I) Application for the aircraft’s registration is properly
1003 filed with a civil airworthiness authority of a foreign
1004 jurisdiction within 10 days after the date of purchase;
1005 (II) The purchaser removes the aircraft from the state to a
1006 foreign jurisdiction within 10 days after the date the aircraft
1007 is registered by the applicable foreign airworthiness authority;
1008 and
1009 (III) The aircraft is operated in the state solely to
1010 remove it from the state to a foreign jurisdiction.
1011
1012 For purposes of this sub-subparagraph, the term “foreign
1013 jurisdiction” means any jurisdiction outside of the United
1014 States or any of its territories;
1015 b. The purchaser, within 90 30 days from the date of
1016 departure, provides the department with written proof that the
1017 purchaser licensed, registered, titled, or documented the boat
1018 or aircraft outside the state. If such written proof is
1019 unavailable, within 90 30 days the purchaser shall provide proof
1020 that the purchaser applied for such license, title,
1021 registration, or documentation. The purchaser shall forward to
1022 the department proof of title, license, registration, or
1023 documentation upon receipt;
1024 c. The purchaser, within 30 10 days after of removing the
1025 boat or aircraft from Florida, furnishes the department with
1026 proof of removal in the form of receipts for fuel, dockage,
1027 slippage, tie-down, or hangaring from outside of Florida. The
1028 information so provided must clearly and specifically identify
1029 the boat or aircraft;
1030 d. The selling dealer, within 30 5 days after of the date
1031 of sale, provides to the department a copy of the sales invoice,
1032 closing statement, bills of sale, and the original affidavit
1033 signed by the purchaser attesting that he or she has read the
1034 provisions of this section;
1035 e. The seller makes a copy of the affidavit a part of his
1036 or her record for as long as required by s. 213.35; and
1037 f. Unless the nonresident purchaser of a boat of 5 net tons
1038 of admeasurement or larger intends to remove the boat from this
1039 state within 10 days after the date of purchase or when the boat
1040 is repaired or altered, within 20 days after completion of the
1041 repairs or alterations, the nonresident purchaser applies to the
1042 selling dealer for a decal which authorizes 90 days after the
1043 date of purchase for removal of the boat. The nonresident
1044 purchaser of a qualifying boat may apply to the selling dealer
1045 within 60 days after the date of purchase for an extension decal
1046 that authorizes the boat to remain in this state for an
1047 additional 90 days, but not more than a total of 180 days,
1048 before the nonresident purchaser is required to pay the tax
1049 imposed by this chapter. The department is authorized to issue
1050 decals in advance to dealers. The number of decals issued in
1051 advance to a dealer shall be consistent with the volume of the
1052 dealer’s past sales of boats which qualify under this sub
1053 subparagraph. The selling dealer or his or her agent shall mark
1054 and affix the decals to qualifying boats in the manner
1055 prescribed by the department, before delivery of the boat.
1056 (I) The department is hereby authorized to charge dealers a
1057 fee sufficient to recover the costs of decals issued, except the
1058 extension decal shall cost $425.
1059 (II) The proceeds from the sale of decals will be deposited
1060 into the administrative trust fund.
1061 (III) Decals shall display information to identify the boat
1062 as a qualifying boat under this sub-subparagraph, including, but
1063 not limited to, the decal’s date of expiration.
1064 (IV) The department is authorized to require dealers who
1065 purchase decals to file reports with the department and may
1066 prescribe all necessary records by rule. All such records are
1067 subject to inspection by the department.
1068 (V) Any dealer or his or her agent who issues a decal
1069 falsely, fails to affix a decal, mismarks the expiration date of
1070 a decal, or fails to properly account for decals will be
1071 considered prima facie to have committed a fraudulent act to
1072 evade the tax and will be liable for payment of the tax plus a
1073 mandatory penalty of 200 percent of the tax, and shall be liable
1074 for fine and punishment as provided by law for a conviction of a
1075 misdemeanor of the first degree, as provided in s. 775.082 or s.
1076 775.083.
1077 (VI) Any nonresident purchaser of a boat who removes a
1078 decal before permanently removing the boat from the state, or
1079 defaces, changes, modifies, or alters a decal in a manner
1080 affecting its expiration date before its expiration, or who
1081 causes or allows the same to be done by another, will be
1082 considered prima facie to have committed a fraudulent act to
1083 evade the tax and will be liable for payment of the tax plus a
1084 mandatory penalty of 200 percent of the tax, and shall be liable
1085 for fine and punishment as provided by law for a conviction of a
1086 misdemeanor of the first degree, as provided in s. 775.082 or s.
1087 775.083.
1088 (VII) The department is authorized to adopt rules necessary
1089 to administer and enforce this subparagraph and to publish the
1090 necessary forms and instructions.
1091 (VIII) The department is hereby authorized to adopt
1092 emergency rules pursuant to s. 120.54(4) to administer and
1093 enforce the provisions of this subparagraph.
1094
1095 If the purchaser fails to remove the qualifying boat from this
1096 state within the maximum 180 days after purchase or a
1097 nonqualifying boat or an aircraft from this state within 10 days
1098 after purchase or, when the boat or aircraft is repaired or
1099 altered, within 20 days after completion of such repairs or
1100 alterations, or permits the boat or aircraft to return to this
1101 state within 6 months from the date of departure, except as
1102 provided in s. 212.08(7)(fff), or if the purchaser fails to
1103 furnish the department with any of the documentation required by
1104 this subparagraph within the prescribed time period, the
1105 purchaser shall be liable for use tax on the cost price of the
1106 boat or aircraft and, in addition thereto, payment of a penalty
1107 to the Department of Revenue equal to the tax payable. This
1108 penalty shall be in lieu of the penalty imposed by s. 212.12(2).
1109 The maximum 180-day period following the sale of a qualifying
1110 boat tax-exempt to a nonresident may not be tolled for any
1111 reason.
1112 Section 18. Subsection (6) of section 212.055, Florida
1113 Statutes, is amended, and paragraph (f) is added to subsection
1114 (1) of that section, to read:
1115 212.055 Discretionary sales surtaxes; legislative intent;
1116 authorization and use of proceeds.—It is the legislative intent
1117 that any authorization for imposition of a discretionary sales
1118 surtax shall be published in the Florida Statutes as a
1119 subsection of this section, irrespective of the duration of the
1120 levy. Each enactment shall specify the types of counties
1121 authorized to levy; the rate or rates which may be imposed; the
1122 maximum length of time the surtax may be imposed, if any; the
1123 procedure which must be followed to secure voter approval, if
1124 required; the purpose for which the proceeds may be expended;
1125 and such other requirements as the Legislature may provide.
1126 Taxable transactions and administrative procedures shall be as
1127 provided in s. 212.054.
1128 (1) CHARTER COUNTY AND REGIONAL TRANSPORTATION SYSTEM
1129 SURTAX.—
1130 (f) Any discretionary sales surtax levied under this
1131 subsection pursuant to a referendum held on or after July 1,
1132 2020, may not be levied for more than 30 years.
1133 (6) SCHOOL CAPITAL OUTLAY SURTAX.—
1134 (a) The school board in each county may levy, pursuant to
1135 resolution conditioned to take effect only upon approval by a
1136 majority vote of the electors of the county voting in a
1137 referendum, a discretionary sales surtax at a rate that may not
1138 exceed 0.5 percent.
1139 (b) The resolution must shall include a statement that
1140 provides a brief and general description of the school capital
1141 outlay projects to be funded by the surtax. The resolution must
1142 include a statement that the revenues collected must be shared
1143 with eligible charter schools based on their proportionate share
1144 of the total school district enrollment. The statement must
1145 shall conform to the requirements of s. 101.161 and shall be
1146 placed on the ballot by the governing body of the county. The
1147 following question shall be placed on the ballot:
1148
1149 ....FOR THE ....CENTS TAX
1150 ....AGAINST THE ....CENTS TAX
1151
1152
1153
1154
1155 (c) The resolution providing for the imposition of the
1156 surtax must shall set forth a plan for use of the surtax
1157 proceeds for fixed capital expenditures or fixed capital costs
1158 associated with the construction, reconstruction, or improvement
1159 of school facilities and campuses which have a useful life
1160 expectancy of 5 or more years, and any land acquisition, land
1161 improvement, design, and engineering costs related thereto.
1162 Additionally, the plan shall include the costs of retrofitting
1163 and providing for technology implementation, including hardware
1164 and software, for the various sites within the school district.
1165 Surtax revenues may be used to service for the purpose of
1166 servicing bond indebtedness to finance projects authorized by
1167 this subsection, and any interest accrued thereto may be held in
1168 trust to finance such projects. Neither the proceeds of the
1169 surtax nor any interest accrued thereto shall be used for
1170 operational expenses. Surtax revenues shared with charter
1171 schools shall be expended by the charter school in a manner
1172 consistent with the allowable uses set forth in s. 1013.62(4).
1173 All revenues and expenditures shall be accounted for in a
1174 charter school’s monthly or quarterly financial statement
1175 pursuant to s. 1002.33(9). The eligibility of a charter school
1176 to receive funds under this subsection shall be determined in
1177 accordance with s. 1013.62(1). If a school’s charter is not
1178 renewed or is terminated and the school is dissolved under the
1179 provisions of law under which the school was organized, any
1180 unencumbered funds received under this subsection shall revert
1181 to the sponsor.
1182 (d) Surtax revenues collected by the Department of Revenue
1183 pursuant to this subsection shall be distributed to the school
1184 board imposing the surtax in accordance with law.
1185 Section 19. The amendment made by this act to s.
1186 212.055(6), Florida Statutes, which amends the allowable uses of
1187 the school capital outlay surtax, applies to levies authorized
1188 by vote of the electors on or after July 1, 2020.
1189 Section 20. Effective January 1, 2021, section 212.134,
1190 Florida Statutes, is created to read:
1191 212.134 Information returns relating to payment-card and
1192 third-party network transactions.—
1193 (1) For each year in which a payment settlement entity, an
1194 electronic payment facilitator, or other third party contracted
1195 with the payment settlement entity to make payments to settle
1196 reportable payment transactions on behalf of the payment
1197 settlement entity must file a return pursuant to s. 6050W of the
1198 Internal Revenue Code, the entity, the facilitator, or the third
1199 party must submit the information in the return to the
1200 department by the 30th day after filing the federal return. The
1201 format of the information returns required must be either a copy
1202 of such information returns or a copy of such information
1203 returns related to participating payees with an address in the
1204 state. For purposes of this subsection, the term “payment
1205 settlement entity” has the same meaning as provided in s. 6050W
1206 of the Internal Revenue Code.
1207 (2) All reports submitted to the department under this
1208 section must be in an electronic format.
1209 (3) Any payment settlement entity, facilitator, or third
1210 party failing to file the information return required, filing an
1211 incomplete information return, or not filing an information
1212 return within the time prescribed is subject to a penalty of
1213 $1,000 for each failure, if the failure is for not more than 30
1214 days, with an additional $1,000 for each month or fraction of a
1215 month during which each failure continues. The total amount of
1216 penalty imposed on a reporting entity may not exceed $10,000
1217 annually.
1218 (4) The executive director or his or her designee may waive
1219 the penalty if he or she determines that the failure to timely
1220 file an information return was due to reasonable cause and not
1221 due to willful negligence, willful neglect, or fraud.
1222 Section 21. Section 212.181, Florida Statutes, is created
1223 to read:
1224 212.181 Determination of business address situs,
1225 distributions, and adjustments.—
1226 (1) For each certificate of registration issued pursuant to
1227 s. 212.18(3)(b), the department shall assign the place of
1228 business to a county based on the location address provided at
1229 the time of registration or at the time the dealer notifies the
1230 department of a change in a business location address.
1231 (2)(a) Each county that furnishes to the department
1232 information needed to update the electronic database created and
1233 maintained pursuant to s. 202.22(2)(a), including addresses of
1234 new developments, changes in addresses, annexations,
1235 incorporations, reorganizations, and any other changes in
1236 jurisdictional boundaries within the county, must specify an
1237 effective date, which must be the next ensuing January 1 or July
1238 1, and must be furnished to the department at least 120 days
1239 before the effective date. A county that provides notification
1240 to the department at least 120 days before the effective date
1241 that it has reviewed the database and has no changes for the
1242 ensuing January 1 or July 1 satisfies the requirement of this
1243 paragraph.
1244 (b) A county that imposes a tourist development tax in a
1245 subcounty special district pursuant to s. 125.0104(3)(b) must
1246 identify the subcounty special district addresses to which the
1247 tourist development tax applies as part of the address
1248 information submission required under paragraph (a). This
1249 paragraph does not apply to counties that self-administer the
1250 tax pursuant to s. 125.0104(10).
1251 (c) The department shall update the electronic database
1252 created and maintained under s. 202.22(2)(a) using the
1253 information furnished by local taxing jurisdictions under
1254 paragraph (a) and shall ensure each business location is
1255 correctly assigned to the applicable county pursuant to
1256 subsection (1). Each update must specify the effective date as
1257 the next ensuing January 1 or July 1 and must be posted by the
1258 department on a website not less than 90 days before the
1259 effective date.
1260 (3)(a) For distributions made pursuant to ss. 125.0104,
1261 212.20(6)(a), (b), and (d)2., misallocations occurring solely
1262 due to the assignment of an address to an incorrect county will
1263 be corrected prospectively only from the date the department is
1264 made aware of the misallocation, subject to the following:
1265 1. If the county that should have received the misallocated
1266 distributions followed the notification and timing provisions in
1267 subsection (2) for the affected periods, such misallocations may
1268 be adjusted by prorating current and future distributions for
1269 the period the misallocation occurred, not to exceed 36 months
1270 from the date the department is made aware of the misallocation.
1271 2. If the county that received the misallocated
1272 distribution followed the notification and timing provisions in
1273 subsection (2) for the affected periods and the county that
1274 should have received the misallocation did not, the correction
1275 shall apply only prospectively from the date the department is
1276 made aware of the misallocation.
1277 (b) Nothing in this subsection prevents affected counties
1278 from determining an alternative method of adjustment pursuant to
1279 an interlocal agreement. Affected counties with an interlocal
1280 agreement must provide a copy of the interlocal agreement
1281 specifying an alternative method of adjustment to the department
1282 within 90 days after the date of the department’s notice of the
1283 misallocation.
1284 (4) The department may adopt rules to administer this
1285 section, including rules establishing procedures and forms.
1286 Section 22. Section 215.179, Florida Statutes, is created
1287 to read:
1288 215.179 Solicitation of payment.—An owner of a public
1289 building or the owner’s employee may not seek, accept, or
1290 solicit any payment or other form of consideration for providing
1291 the written allocation letter described in s. 179D(d)(4) of the
1292 Internal Revenue Code and Internal Revenue Service (IRS) Notice
1293 2008-40. An allocation letter must be signed and returned to the
1294 architect, engineer, or contractor within 15 days after written
1295 request. The architect, engineer, or contractor shall file the
1296 allocation request with the Department of Financial Services.
1297 This section is effective until the Internal Revenue Service
1298 supersedes s. 3 of IRS Notice 2008-40 and materially modifies
1299 the allocation process therein.
1300 Section 23. Section 213.0537, Florida Statutes, is created
1301 to read:
1302 213.0537 Electronic notification with affirmative consent.—
1303 (1) Notwithstanding any other provision of law, the
1304 Department of Revenue may send notices electronically, by postal
1305 mail, or both. Electronic transmission may be used only with the
1306 affirmative consent of the taxpayer or its representative.
1307 Documents sent pursuant to this section comply with the same
1308 timing and form requirements as documents sent by postal mail.
1309 If a document sent electronically is returned as undeliverable,
1310 the department must resend the document by postal mail. However,
1311 the original electronic transmission used with the affirmative
1312 consent of the taxpayer or its representative is the official
1313 mailing for purposes of this chapter.
1314 (2) A notice sent electronically will be considered to have
1315 been received by the recipient if the transmission is addressed
1316 to the address provided by the taxpayer or its representative. A
1317 notice sent electronically will be considered received even if
1318 no individual is aware of its receipt. In addition, a notice
1319 sent electronically shall be considered received if the
1320 department does not receive notification that the document was
1321 undeliverable.
1322 (3) For the purposes of this section, the term:
1323 (a) “Affirmative consent” means that the taxpayer or its
1324 representative expressly consented to receive notices
1325 electronically either in response to a clear and conspicuous
1326 request for the taxpayer’s or its representative’s consent, or
1327 at the taxpayer’s or its representative’s own initiative.
1328 (b) “Notice” means all communications from the department
1329 to the taxpayer or its representative, including, but not
1330 limited to, billings, notices issued during the course of an
1331 audit, proposed assessments, and final assessments authorized by
1332 this chapter and any other actions constituting final agency
1333 action within the meaning of chapter 120.
1334 Section 24. Paragraph (b) of subsection (1) of section
1335 213.21, Florida Statutes, is amended to read:
1336 213.21 Informal conferences; compromises.—
1337 (1)
1338 (b) The statute of limitations upon the issuance of final
1339 assessments and the period for filing a claim for refund as
1340 required by s. 215.26(2) for any transactions occurring during
1341 the audit period shall be tolled during the period in which the
1342 taxpayer is engaged in a procedure under this section.
1343 Section 25. Effective upon this act becoming a law,
1344 paragraph (a) of subsection (4) of section 220.1105, Florida
1345 Statutes, is amended to read:
1346 220.1105 Tax imposed; automatic refunds and downward
1347 adjustments to tax rates.—
1348 (4) For fiscal years 2018-2019 through 2020-2021, any
1349 amount by which net collections for a fiscal year exceed
1350 adjusted forecasted collections for that fiscal year shall only
1351 be used to provide refunds to corporate income tax payers as
1352 follows:
1353 (a) For purposes of this subsection, the term:
1354 1. “Eligible taxpayer” means:
1355 a. For fiscal year 2018-2019, a taxpayer whose taxable year
1356 begins between April 1, 2017, and March 31, 2018, and whose
1357 final tax liability for such taxable year is greater than zero;
1358 b. For fiscal year 2019-2020, a taxpayer whose taxable year
1359 begins between April 1, 2018, and March 31, 2019, and whose
1360 final tax liability for such taxable year is greater than zero;
1361 or
1362 c. For fiscal year 2020-2021 a taxpayer whose taxable year
1363 begins between April 1, 2019, and March 31, 2020, and whose
1364 final tax liability for such taxable year is greater than zero.
1365 2. “Excess collections” for a fiscal year means the amount
1366 by which net collections for a fiscal year exceeds adjusted
1367 forecasted collections for that fiscal year.
1368 3. “Final tax liability” means the taxpayer’s amount of tax
1369 due under this chapter for a taxable year, reported on a return
1370 filed with the department, plus the amount of any credit taken
1371 on such return under s. 220.1875.
1372 4. “Total eligible tax liability” for a fiscal year means
1373 the sum of final tax liabilities of all eligible taxpayers for a
1374 fiscal year as such liabilities are shown on the latest return
1375 filed with the department as of February 1 immediately following
1376 that fiscal year.
1377 5. “Taxpayer refund share” for a fiscal year means an
1378 eligible taxpayer’s final tax liability as a percentage of the
1379 total eligible tax liability for that fiscal year.
1380 6. “Taxpayer refund” for a fiscal year means the taxpayer
1381 refund share for a fiscal year multiplied by the excess
1382 collections for a fiscal year.
1383 Section 26. The amendment made by this act to s.
1384 220.1105(4)(a)3., Florida Statutes, is remedial in nature and
1385 applies retroactively.
1386 Section 27. Subsections (1), (2), and (5) of section
1387 443.163, Florida Statutes, are amended to read:
1388 443.163 Electronic reporting and remitting of contributions
1389 and reimbursements.—
1390 (1) An employer may file any report and remit any
1391 contributions or reimbursements required under this chapter by
1392 electronic means. The Department of Economic Opportunity or the
1393 state agency providing reemployment assistance tax collection
1394 services shall adopt rules prescribing the format and
1395 instructions necessary for electronically filing reports and
1396 remitting contributions and reimbursements to ensure a full
1397 collection of contributions and reimbursements due. The
1398 acceptable method of transfer, the method, form, and content of
1399 the electronic means, and the method, if any, by which the
1400 employer will be provided with an acknowledgment shall be
1401 prescribed by the department or its tax collection service
1402 provider. However, any employer who employed 10 or more
1403 employees in any quarter during the preceding state fiscal year
1404 must file the Employers Quarterly Reports, including any
1405 corrections, for the current calendar year and remit the
1406 contributions and reimbursements due by electronic means
1407 approved by the tax collection service provider. A person who
1408 prepared and reported for 100 or more employers in any quarter
1409 during the preceding state fiscal year must file the Employers
1410 Quarterly Reports for each calendar quarter in the current
1411 calendar year, beginning with reports due for the second
1412 calendar quarter of 2003, by electronic means approved by the
1413 tax collection service provider.
1414 (2)(a) An employer who is required by law to file an
1415 Employers Quarterly Report, including any corrections, by
1416 approved electronic means, but who files the report either
1417 directly or through an agent by a means other than approved
1418 electronic means, is liable for a penalty of $25 $50 for that
1419 report and $1 for each employee, not to exceed $300. This
1420 penalty is in addition to any other penalty provided by this
1421 chapter. However, the penalty does not apply if the tax
1422 collection service provider waives the electronic filing
1423 requirement in advance. An employer who fails to remit
1424 contributions or reimbursements either directly or through an
1425 agent by approved electronic means as required by law is liable
1426 for a penalty of $25 $50 for each remittance submitted by a
1427 means other than approved electronic means. This penalty is in
1428 addition to any other penalty provided by this chapter.
1429 (b) A person who prepared and reported for 100 or more
1430 employers in any quarter during the preceding state fiscal year,
1431 but who fails to file an Employers Quarterly Report for each
1432 calendar quarter in the current calendar year by approved
1433 electronic means, is liable for a penalty of $50 for that report
1434 and $1 for each employee. This penalty is in addition to any
1435 other penalty provided by this chapter. However, the penalty
1436 does not apply if the tax collection service provider waives the
1437 electronic filing requirement in advance.
1438 (5) The tax collection service provider may waive the
1439 penalty imposed by this section if a written request for a
1440 waiver is filed which establishes that imposition would be
1441 inequitable. Examples of inequity include, but are not limited
1442 to, situations where the failure to electronically file was
1443 caused by one of the following factors:
1444 (a) Death or serious illness of the person responsible for
1445 the preparation and filing of the report.
1446 (b) Destruction of the business records by fire or other
1447 casualty.
1448 (c) Unscheduled and unavoidable computer downtime.
1449 Section 28. Subsections (1) and (3) of section 626.932,
1450 Florida Statutes, are amended to read:
1451 626.932 Surplus lines tax.—
1452 (1) The premiums charged for surplus lines coverages are
1453 subject to a premium receipts tax of 4.94 5 percent of all gross
1454 premiums charged for such insurance. The surplus lines agent
1455 shall collect from the insured the amount of the tax at the time
1456 of the delivery of the cover note, certificate of insurance,
1457 policy, or other initial confirmation of insurance, in addition
1458 to the full amount of the gross premium charged by the insurer
1459 for the insurance. The surplus lines agent is prohibited from
1460 absorbing such tax or, as an inducement for insurance or for any
1461 other reason, rebating all or any part of such tax or of his or
1462 her commission.
1463 (3) If a surplus lines policy covers risks or exposures
1464 only partially in this state and the state is the home state as
1465 defined in the federal Nonadmitted and Reinsurance Reform Act of
1466 2010 (NRRA), the tax payable shall be computed on the gross
1467 premium. The surplus lines policy must be taxed in accordance
1468 with subsection (1) and the agent shall report the total premium
1469 for the risk that is located in this state and the total premium
1470 for the risk that is located outside of this state to the
1471 Florida Surplus Lines Service Office in the manner and form
1472 directed by the Florida Surplus Lines Service Office The tax
1473 must not exceed the tax rate where the risk or exposure is
1474 located.
1475 Section 29. Paragraph (b) of subsection (6) of section
1476 1013.64, Florida Statutes, is amended to read:
1477 1013.64 Funds for comprehensive educational plant needs;
1478 construction cost maximums for school district capital
1479 projects.—Allocations from the Public Education Capital Outlay
1480 and Debt Service Trust Fund to the various boards for capital
1481 outlay projects shall be determined as follows:
1482 (6)
1483 (b)1. A district school board may not use funds from the
1484 following sources: Public Education Capital Outlay and Debt
1485 Service Trust Fund; School District and Community College
1486 District Capital Outlay and Debt Service Trust Fund; Classrooms
1487 First Program funds provided in s. 1013.68; nonvoted 1.5-mill
1488 levy of ad valorem property taxes provided in s. 1011.71(2);
1489 Classrooms for Kids Program funds provided in s. 1013.735;
1490 District Effort Recognition Program funds provided in s.
1491 1013.736; or High Growth District Capital Outlay Assistance
1492 Grant Program funds provided in s. 1013.738 to pay for any
1493 portion of the cost of any new construction of educational plant
1494 space with a total cost per student station, including change
1495 orders, which exceeds:
1496 a. $17,952 for an elementary school;
1497 b. $19,386 for a middle school; or
1498 c. $25,181 for a high school,
1499
1500 (January 2006) as adjusted annually to reflect increases or
1501 decreases in the Consumer Price Index. The department, in
1502 conjunction with the Office of Economic and Demographic
1503 Research, shall review and adjust the cost per student station
1504 limits to reflect actual construction costs by January 1, 2020,
1505 and annually thereafter. The adjusted cost per student station
1506 shall be used by the department for computation of the statewide
1507 average costs per student station for each instructional level
1508 pursuant to paragraph (d). The department shall also collaborate
1509 with the Office of Economic and Demographic Research to select
1510 an industry-recognized construction index to replace the
1511 Consumer Price Index by January 1, 2020, adjusted annually to
1512 reflect changes in the construction index.
1513 2. School districts shall maintain accurate documentation
1514 related to the costs of all new construction of educational
1515 plant space reported to the Department of Education pursuant to
1516 paragraph (d). The Auditor General shall review the
1517 documentation maintained by the school districts and verify
1518 compliance with the limits under this paragraph during its
1519 scheduled operational audits of the school district.
1520 3. Except for educational facilities and sites subject to a
1521 lease-purchase agreement entered pursuant to s. 1011.71(2)(e) or
1522 funded solely through local impact fees, in addition to the
1523 funding sources listed in subparagraph 1., a district school
1524 board may not use funds from any sources for new construction of
1525 educational plant space with a total cost per student station,
1526 including change orders, which equals more than the current
1527 adjusted amounts provided in sub-subparagraphs 1.a.-c. However,
1528 if a contract has been executed for architectural and design
1529 services or for construction management services before July 1,
1530 2017, a district school board may use funds from any source for
1531 the new construction of educational plant space and such funds
1532 are exempt from the total cost per student station requirements.
1533 4. A district school board must not use funds from the
1534 Public Education Capital Outlay and Debt Service Trust Fund or
1535 the School District and Community College District Capital
1536 Outlay and Debt Service Trust Fund for any new construction of
1537 an ancillary plant that exceeds 70 percent of the average cost
1538 per square foot of new construction for all schools.
1539 Section 30. Clothing, school supplies, personal computers,
1540 and personal computer-related accessories; sales tax holiday.—
1541 (1) The tax levied under chapter 212, Florida Statutes, may
1542 not be collected during the period from August 7, 2020, through
1543 August 9, 2020, on the retail sale of:
1544 (a) Clothing, wallets, or bags, including handbags,
1545 backpacks, fanny packs, and diaper bags, but excluding
1546 briefcases, suitcases, and other garment bags, having a sales
1547 price of $60 or less per item. As used in this paragraph, the
1548 term “clothing” means:
1549 1. Any article of wearing apparel intended to be worn on or
1550 about the human body, excluding watches, watchbands, jewelry,
1551 umbrellas, and handkerchiefs; and
1552 2. All footwear, excluding skis, swim fins, roller blades,
1553 and skates.
1554 (b) School supplies having a sales price of $15 or less per
1555 item. As used in this paragraph, the term “school supplies”
1556 means pens, pencils, erasers, crayons, notebooks, notebook
1557 filler paper, legal pads, binders, lunch boxes, construction
1558 paper, markers, folders, poster board, composition books, poster
1559 paper, scissors, cellophane tape, glue or paste, rulers,
1560 computer disks, staplers and staples used to secure paper
1561 products, protractors, compasses, and calculators.
1562 (2) The tax levied under chapter 212, Florida Statutes, may
1563 not be collected during the period from August 7, 2020, through
1564 August 9, 2020, on the first $1,000 of the sales price of
1565 personal computers or personal computer-related accessories
1566 purchased for noncommercial home or personal use. As used in
1567 this subsection, the term:
1568 (a) “Personal computers” includes electronic book readers,
1569 laptops, desktops, handheld devices, tablets, or tower
1570 computers. The term does not include cellular telephones, video
1571 game consoles, digital media receivers, or devices that are not
1572 primarily designed to process data.
1573 (b) “Personal computer-related accessories” includes
1574 keyboards, mice, personal digital assistants, monitors, other
1575 peripheral devices, modems, routers, and nonrecreational
1576 software, regardless of whether the accessories are used in
1577 association with a personal computer base unit. The term does
1578 not include furniture or systems, devices, software, or
1579 peripherals that are designed or intended primarily for
1580 recreational use. The term “monitor” does not include any device
1581 that includes a television tuner.
1582 (3) The tax exemptions provided in this section do not
1583 apply to sales within a theme park or entertainment complex as
1584 defined in s. 509.013(9), Florida Statutes, within a public
1585 lodging establishment as defined in s. 509.013(4), Florida
1586 Statutes, or within an airport as defined in s. 330.27(2),
1587 Florida Statutes.
1588 (4) The tax exemptions provided in this section may apply
1589 at the option of a dealer if less than 5 percent of the dealer’s
1590 gross sales of tangible personal property in the prior calendar
1591 year are comprised of items that would be exempt under this
1592 section. If a qualifying dealer chooses not to participate in
1593 the tax holiday, by August 1, 2020, the dealer must notify the
1594 Department of Revenue in writing of its election to collect
1595 sales tax during the holiday and must post a copy of that notice
1596 in a conspicuous location at its place of business.
1597 (5) The Department of Revenue is authorized, and all
1598 conditions are deemed met, to adopt emergency rules pursuant to
1599 s. 120.54(4), Florida Statutes, for the purpose of implementing
1600 this section. Notwithstanding any other provision of law,
1601 emergency rules adopted pursuant to this subsection are
1602 effective for 6 months after adoption and may be renewed during
1603 the pendency of procedures to adopt permanent rules addressing
1604 the subject of the emergency rules.
1605 (6) For the 2019-2020 fiscal year, the sum of $241,000 in
1606 nonrecurring funds is appropriated from the General Revenue Fund
1607 to the Department of Revenue for the purpose of implementing
1608 this section. Funds remaining unexpended or unencumbered from
1609 this appropriation as of June 30, 2020, shall revert and be
1610 reappropriated for the same purpose in the 2020-2021 fiscal
1611 year.
1612 (7) This section shall take effect upon this act becoming a
1613 law.
1614 Section 31. Disaster preparedness supplies; sales tax
1615 holiday.—
1616 (1) The tax levied under chapter 212, Florida Statutes, may
1617 not be collected during the period from May 29, 2020, through
1618 June 4, 2020, on the sale of:
1619 (a) A portable self-powered light source selling for $20 or
1620 less.
1621 (b) A portable self-powered radio, two-way radio, or
1622 weather-band radio selling for $50 or less.
1623 (c) A tarpaulin or other flexible waterproof sheeting
1624 selling for $50 or less.
1625 (d) An item normally sold as, or generally advertised as, a
1626 ground anchor system or tie-down kit selling for $50 or less.
1627 (e) A gas or diesel fuel tank selling for $25 or less.
1628 (f) A package of AA-cell, AAA-cell, C-cell, D-cell, 6-volt,
1629 or 9-volt batteries, excluding automobile and boat batteries,
1630 selling for $30 or less.
1631 (g) A nonelectric food storage cooler selling for $30 or
1632 less.
1633 (h) A portable generator used to provide light or
1634 communications or preserve food in the event of a power outage
1635 selling for $750 or less.
1636 (i) Reusable ice selling for $10 or less.
1637 (2) The tax exemptions provided in this section do not
1638 apply to sales within a theme park or entertainment complex as
1639 defined in s. 509.013(9), Florida Statutes, within a public
1640 lodging establishment as defined in s. 509.013(4), Florida
1641 Statutes, or within an airport as defined in s. 330.27(2),
1642 Florida Statutes.
1643 (3) The Department of Revenue is authorized, and all
1644 conditions are deemed met, to adopt emergency rules pursuant to
1645 s. 120.54(4), Florida Statutes, to administer this section.
1646 (4) For the 2019-2020 fiscal year, the sum of $70,000 in
1647 nonrecurring funds is appropriated from the General Revenue Fund
1648 to the Department of Revenue for the purpose of implementing
1649 this section.
1650 (5) This section shall take effect upon this act becoming a
1651 law.
1652 Section 32. (1) The Department of Revenue is authorized,
1653 and all conditions are deemed met, to adopt emergency rules
1654 pursuant to s. 120.54(4), Florida Statutes, for the purpose of
1655 implementing the amendments made by this act to ss. 206.05,
1656 206.8741, 206.90, 212.05, 213.21, and 220.1105, Florida
1657 Statutes, and the creation of ss. 212.134 and 212.181, Florida
1658 Statutes, by this act. Notwithstanding any other provision of
1659 law, emergency rules adopted pursuant to this subsection are
1660 effective for 6 months after adoption and may be renewed during
1661 the pendency of procedures to adopt permanent rules addressing
1662 the subject of the emergency rules.
1663 (2) This section shall take effect upon this act becoming a
1664 law and expires July 1, 2023.
1665 Section 33. Except as otherwise expressly provided in this
1666 act, and except for this section, which shall take effect upon
1667 this act becoming a law, this act shall take effect July 1,
1668 2020.
1669
1670 ================= T I T L E A M E N D M E N T ================
1671 And the title is amended as follows:
1672 Delete everything before the enacting clause
1673 and insert:
1674 A bill to be entitled
1675 An act relating to taxation; amending s. 125.0104,
1676 F.S.; increasing a population limit on counties that
1677 may use tourist development tax revenues for certain
1678 uses; creating s. 193.019, F.S.; defining terms;
1679 requiring county property appraisers to annually
1680 calculate and submit to the Department of Revenue
1681 certain property tax reductions granted to owners of
1682 hospital property; requiring applicants for the
1683 property tax exemption for hospitals to annually
1684 submit certain information and a signed statement to
1685 the department; specifying requirements for the
1686 department in reviewing such information and in
1687 determining whether the exemption should be limited;
1688 requiring the department to publish certain data;
1689 authorizing the department to adopt rules; creating s.
1690 193.1557, F.S.; extending the timeframe within which
1691 certain changes to property damaged or destroyed by
1692 Hurricane Michael must commence to prevent the
1693 assessed value of the property from increasing;
1694 providing applicability; providing for future repeal;
1695 amending s. 194.035, F.S.; specifying circumstances
1696 under which a special magistrate’s appraisal may not
1697 be submitted as evidence to a value adjustment board;
1698 amending s. 195.073, F.S.; revising the property
1699 classifications for certain multifamily housing and
1700 commercial and industrial properties; amending s.
1701 195.096, F.S.; revising requirements for the
1702 department’s review and publication of findings of
1703 county assessment rolls; amending s. 196.173, F.S.;
1704 revising the military operations that qualify certain
1705 servicemembers for an additional ad valorem tax
1706 exemption; providing applicability; revising the
1707 deadlines for applying for additional ad valorem tax
1708 exemptions for certain servicemembers for a specified
1709 tax year; authorizing a property appraiser to grant an
1710 exemption for an untimely filed application if certain
1711 conditions are met; providing procedures for an
1712 applicant to file a petition with the value adjustment
1713 board if an application is denied; providing
1714 applicability; amending s. 196.1978, F.S.; providing
1715 applicability of the affordable housing property tax
1716 exemption to vacant units if certain conditions are
1717 met; providing retroactive operation; providing
1718 legislative intent relating to ownership of exempt
1719 property by certain limited liability companies;
1720 providing applicability of the tax exemption, under
1721 certain circumstances, to certain units occupied by
1722 natural persons or families whose income no longer
1723 meets income limits; amending s. 200.065, F.S.;
1724 authorizing a property appraiser in a county for which
1725 the Governor has declared a state of emergency to post
1726 notices of proposed property taxes on its website if
1727 mailing the notice is not possible; providing for an
1728 extension of sending the notice during such state of
1729 emergency; specifying a duty of the property
1730 appraiser; specifying hearing advertisement
1731 requirements for multicounty taxing authorities under
1732 certain circumstances; specifying procedures and
1733 requirements for taxing authorities, counties, and
1734 school districts for hearings and notices in the event
1735 of a state of emergency; amending s. 200.069, F.S.;
1736 specifying a limitation on the information that
1737 property appraisers may include in the notice of ad
1738 valorem taxes and non-ad valorem assessments; amending
1739 s. 206.05, F.S.; increasing the maximum bond the
1740 department may require from a terminal supplier,
1741 importer, exporter, or wholesaler of motor fuel;
1742 amending s. 206.8741, F.S.; revising a penalty for
1743 failure to provide or post a notice relating to dyed
1744 diesel fuel; amending s. 206.90, F.S.; increasing the
1745 maximum bond the department may require from a
1746 terminal supplier, importer, exporter, or wholesaler
1747 of diesel fuel; amending s. 212.05, F.S.; revising
1748 timeframes for certain documentation to be provided to
1749 the department for the purposes of a sales tax
1750 exemption for the sale of certain boats and aircraft;
1751 amending s. 212.055, F.S.; specifying a limitation on
1752 the duration of a charter county and regional
1753 transportation system surtax levied pursuant to a
1754 referendum held on or after a certain date; requiring
1755 that resolutions to approve a school capital outlay
1756 surtax include a statement relating to the sharing of
1757 revenues with eligible charter schools in a specified
1758 manner; specifying authorized uses of surtax revenues
1759 shared with charter schools; providing an accounting
1760 requirement for charter schools; specifying the
1761 eligibility of charter schools; requiring that
1762 unencumbered funds revert to the sponsor under certain
1763 circumstances; providing applicability; creating s.
1764 212.134, F.S.; specifying requirements for payment
1765 settlement entities, or their electronic payment
1766 facilitators or contracted third parties, in
1767 submitting information returns to the department;
1768 defining the term “payment settlement entity”;
1769 providing penalties; authorizing the department’s
1770 executive director or his or her designee to waive
1771 penalties under certain circumstances; creating s.
1772 212.181, F.S.; specifying requirements for counties
1773 and the department in updating certain databases and
1774 determining business addresses for sales tax purposes;
1775 specifying a requirement for certain counties imposing
1776 a tourist development tax; providing procedures and
1777 requirements for correcting certain misallocations of
1778 certain tax distributions; providing construction;
1779 authorizing the department to adopt rules; creating s.
1780 215.179, F.S.; prohibiting an owner of a public
1781 building or the owner’s employee from seeking,
1782 accepting, or soliciting consideration for providing a
1783 certain allocation letter relating to energy efficient
1784 commercial building property; specifying a requirement
1785 for signing and returning the allocation letter;
1786 requiring certain persons to file an allocation
1787 request to the Department of Financial Services;
1788 providing construction; creating s. 213.0537, F.S.;
1789 authorizing the department to provide certain official
1790 correspondence to taxpayers electronically upon the
1791 affirmative request of the taxpayer; providing
1792 construction; defining terms; amending s. 213.21,
1793 F.S.; providing that the period for filing a claim for
1794 certain refunds is tolled during a period in which a
1795 taxpayer is engaged in certain informal conference
1796 procedures; amending s. 220.1105, F.S.; revising the
1797 definition of the term “final tax liability” for
1798 certain purposes; providing for retroactive
1799 application; amending s. 443.163, F.S.; specifying
1800 that Employers Quarterly Reports filed with the
1801 Department of Economic Opportunity by certain
1802 employers must include any corrections; deleting an
1803 additional filing requirement for certain persons;
1804 revising penalties for employers failing to properly
1805 file the report or failing to properly remit
1806 contributions or reimbursements; revising criteria for
1807 requesting a waiver of a penalty with the tax
1808 collection service provider; amending s. 626.932,
1809 F.S.; decreasing the rate of the surplus lines tax;
1810 revising the applicable tax on certain surplus lines
1811 policies; requiring surplus lines agents to report
1812 certain information to the Florida Surplus Lines
1813 Service Office; amending s. 1013.64, F.S.; providing
1814 that educational facilities and sites funded solely
1815 through local impact fees are exempt from certain
1816 prohibited uses of funds; providing sales tax
1817 exemptions for certain clothing, wallets, bags, school
1818 supplies, personal computers, and personal computer
1819 related accessories during a certain timeframe;
1820 defining terms; specifying locations where the
1821 exemptions do not apply; authorizing certain dealers
1822 to opt out of participating in the exemptions, subject
1823 to certain conditions; authorizing the department to
1824 adopt emergency rules; providing an appropriation;
1825 providing sales tax exemptions for certain disaster
1826 preparedness supplies during a certain timeframe;
1827 specifying locations where the exemptions do not
1828 apply; authorizing the department to adopt emergency
1829 rules; providing an appropriation; authorizing the
1830 department to adopt emergency rules for certain
1831 purposes; providing for expiration of that authority;
1832 providing effective dates.