Florida Senate - 2022                        COMMITTEE AMENDMENT
       Bill No. CS for SB 1146
       
       
       
       
       
       
                                Ì564150vÎ564150                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/10/2022           .                                
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       The Committee on Finance and Tax (Rodriguez) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 45 - 52
    4  and insert:
    5         b. Reported less than $150,000 in taxable sales during the
    6  previous calendar year for providing private investigative
    7  services as defined in s. 493.6101(17) for all its businesses
    8  related through common ownership.
    9         2. The sale of investigative services by a small private
   10  investigative agency to a client is exempt from the tax imposed
   11  by this chapter.
   12         Section 2. (1) The Department of Revenue may, and all
   13  conditions are deemed met to, adopt emergency rules pursuant to
   14  s. 120.54(4), Florida Statutes, for the purpose of implementing
   15  the amendment made by this act to s. 212.08, Florida Statutes.
   16         (2) Notwithstanding any other law, emergency rules adopted
   17  pursuant to this subsection are effective for 6 months after
   18  adoption and may be renewed during the pendency of procedures to
   19  adopt permanent rules addressing the subject of the emergency
   20  rules.
   21         (3) This section shall take effect upon this act becoming a
   22  law and expires January 1, 2026.
   23         Section 3. Except as otherwise expressly provided in this
   24  act and except for this section, which shall take effect upon
   25  this act becoming a law, this act shall take effect July 1,
   26  2022.
   27  
   28  ================= T I T L E  A M E N D M E N T ================
   29  And the title is amended as follows:
   30         Delete lines 7 - 8
   31  and insert:
   32         small private investigative agency; authorizing the
   33         Department of Revenue to adopt emergency rules to
   34         implement the act; providing effective dates.