Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. SB 302
       
       
       
       
       
       
                                Ì503806'Î503806                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/16/2021           .                                
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       The Committee on Commerce and Tourism (Taddeo) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 41 - 49
    4  and insert:
    5  27, 2021. If a qualifying dealer chooses not to participate in
    6  the tax holiday, the dealer must notify the Department of
    7  Revenue in writing by November 16, 2021, of its election to
    8  collect sales tax during the holiday and must post a copy of
    9  that notice in a conspicuous location at its place of business.
   10         (4) The Department of Revenue may, and all conditions are
   11  deemed to be met to, adopt emergency rules pursuant to ss.
   12  120.536(1) and 120.54, Florida Statutes, to implement this
   13  section. Notwithstanding any other law, emergency rules adopted
   14  pursuant to this subsection are effective for 6 months after
   15  adoption and may be renewed during the pendency of procedures to
   16  adopt permanent rules addressing the subject of the emergency
   17  rule.
   18  
   19  ================= T I T L E  A M E N D M E N T ================
   20  And the title is amended as follows:
   21         Delete lines 7 - 8
   22  and insert:
   23         timeframe; authorizing certain dealers to opt out of
   24         participating in the tax holiday, subject to certain
   25         requirements; authorizing the Department of Revenue to
   26         adopt emergency rules;