Florida 2022 Regular Session

Florida House Bill H0863 Compare Versions

Only one version of the bill is available at this time.

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3	3	HB 863 2022
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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to sales tax refunds for building 2
16	16	mitigation retrofit improvements; amending s. 212.08, 3
17	17	F.S.; providing definitions; exempting materials used 4
18	18	for building mitigation retrofit improvements from 5
19	19	the sales and use tax; requiring the owner of a 6
20	20	qualified building to electronically file certain 7
21	21	documents within a certain timeframe with the 8
22	22	Department of Revenue to receive a refund of 9
23	23	previously paid taxes; prohibiting such an owner from 10
24	24	applying for the refund more than one time annually; 11
25	25	requiring the department to make a certain 12
26	26	determination and issue the refund within certain 13
27	27	timeframes; prohibiting an authorized mitigation 14
28	28	inspector from committ ing misconduct in specified 15
29	29	circumstances; specifying actions that constitute 16
30	30	misconduct; authorizing the licensing board to take 17
31	31	certain punitive actions against certain authorized 18
32	32	mitigation inspectors; providing applicability; 19
33	33	authorizing the department to adopt rules, including 20
34	34	emergency rules; providing an effective date. 21
35	35	22
36	36	Be It Enacted by the Legislature of the State of Florida: 23
37	37	24
38	38	Section 1. Paragraph (v) is added to subsection (5) of 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	section 212.08, Florida Statutes, to read: 26
52	52	212.08 Sales, rental, use, consumption, distribution, and 27
53	53	storage tax; specified exemptions. —The sale at retail, the 28
54	54	rental, the use, the consumption, the distribution, and the 29
55	55	storage to be used or consumed in this state of the following 30
56	56	are hereby specifically exempt f rom the tax imposed by this 31
57	57	chapter. 32
58	58	(5) EXEMPTIONS; ACCOUNT OF USE. — 33
59	59	(v) Materials used for building mitigation retrofit 34
60	60	improvements.— 35
61	61	1. As used in this paragraph, the term: 36
62	62	a. "Authorized mitigation inspector" means one of the 37
63	63	following: 38
64	64	(I) A home inspector licensed under s. 468.8314 who has 39
65	65	completed at least 3 hours of hurricane mitigation training 40
66	66	approved by the Construction Industry Licensing Board, which 41
67	67	must include hurricane mitigation techniques and compliance with 42
68	68	the uniform mitigation verification inspection form, and 43
69	69	completed a proficiency exam. 44
70	70	(II) A building code inspector certified under s. 468.607. 45
71	71	(III) A general, building, or residential contractor 46
72	72	licensed under s. 489.111. 47
73	73	(IV) A specialty contractor as defined i n s. 489.105(3)(q) 48
74	74	who is certified to perform a building mitigation retrofit 49
75	75	improvement. 50
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	(V) A professional engineer licensed under s. 471.015. 51
89	89	(VI) A professional architect licensed under s. 481.213. 52
90	90	b. "Building materials" means tangible personal property 53
91	91	that becomes a component part of a qualified building as a 54
92	92	component of a building mitigation retrofit improvement. 55
93	93	c. "Building mitigation retrofit improvement" means one or 56
94	94	more of the following : 57
95	95	(I) The installation of a roofing underlayment to the 58
96	96	sheathing. 59
97	97	(II) The replacement of a roof covering. 60
98	98	(III) The application of foam adhesive to reinforce a roof 61
99	99	structure. 62
100	100	(IV) The strengthening of connections between a roof deck 63
101	101	and roof framing. 64
102	102	(V) The strengthening of roof -to-wall connections. 65
103	103	(VI) The strengthening of soffits. 66
104	104	(VII) The strengthening of attic ventilation openings. 67
105	105	(VIII) The installation of impact -resistant windows. 68
106	106	(IX) The installation of impact -resistant entry doors. 69
107	107	d. "Qualified building" means an existing, insured 70
108	108	residential or commercial building. 71
109	109	e. "Substantially completed" has the same meaning as in s. 72
110	110	192.042(1). 73
111	111	2. Building materials purchased and used for a building 74
112	112	mitigation retrofit improve ment are exempt from the tax imposed 75
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	by this chapter upon an affirmative showing to the department 76
126	126	that the requirements of this paragraph have been met. This 77
127	127	exemption inures to the owner of the qualified building through 78
128	128	a refund of previously paid taxes . 79
129	129	3. To receive a refund, the owner must file with the 80
130	130	department through electronic transmission: 81
131	131	a. Proof that the structure of the qualified building is 82
132	132	insured by a property insurance policy. 83
133	133	b. A building mitigation retrofit improvement form, 84
134	134	prescribed by the Department of Financial Services, evidencing 85
135	135	that the building mitigation retrofit improvement is 86
136	136	substantially completed. The building mitigation retrofit 87
137	137	improvement form must be completed by an authorized mitigation 88
138	138	inspector. 89
139	139	c. A sworn statement, submitted under penalty of perjury, 90
140	140	from the individual who installed the building mitigation 91
141	141	retrofit improvement listing the building materials used in the 92
142	142	installation of the building mitigation retrofit improvement, 93
143	143	the actual cost of th e building materials, and the amount of 94
144	144	sales tax paid on the building materials. Copies of invoices or 95
145	145	receipts evidencing payment of sales tax must be attached to the 96
146	146	sworn statement. 97
147	147	d. Copies of any permits required by law or ordinance for 98
148	148	the installation of the building mitigation retrofit improvement 99
149	149	or, if a permit is not required, an attestation signed by an 100
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162	162	authorized mitigation inspector verifying that the building 101
163	163	mitigation retrofit improvement was installed in accordance with 102
164	164	the Florida Building Code and any applicable local amendments. 103
165	165	4. The owner may not apply for a refund more than one time 104
166	166	annually between July 1 and June 30. An application for a refund 105
167	167	under this paragraph must be submitted to the department within 106
168	168	6 months after the date the building mitigation retrofit 107
169	169	improvement is substantially completed. Within 30 working days 108
170	170	after receipt of the application, the department shall determine 109
171	171	if the application meets the requirements of this paragraph. The 110
172	172	department must issue a refund within 30 days after it formally 111
173	173	approves the application. 112
174	174	5. An authorized mitigation inspector may not commit 113
175	175	misconduct in performing building mitigation inspections or in 114
176	176	completing a building mitigation retrofit improvement form if 115
177	177	the misconduct causes financial harm to the owner or insurer or 116
178	178	jeopardizes an owner's health, safety, or property. Misconduct 117
179	179	occurs when an authorized mitigation inspector signs a building 118
180	180	mitigation retrofit improvement form that: 119
181	181	a. Falsely indicates that he or she personally inspected 120
182	182	the qualified building referenced in the building mitigation 121
183	183	retrofit improvement form; 122
184	184	b. Falsely indicates the existence of a building 123
185	185	mitigation retrofit improvement that he or she knows does not 124
186	186	exist; 125
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195	195	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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199	199	c. Contains erroneous information due to his or her gross 126
200	200	negligence; or 127
201	201	d. Contains a pattern of demonstrably false information 128
202	202	regarding the existence of building mitigation retrofit 129
203	203	improvements that may give an insured a false evaluation of the 130
204	204	ability of the quali fied building to withstand major damage from 131
205	205	a hurricane and which may endanger the health and safety of the 132
206	206	insured or the insured's property. 133
207	207	6. The licensing board may initiate disciplinary 134
208	208	proceedings and impose administrative fines and other sancti ons 135
209	209	authorized under the applicable licensing act of an authorized 136
210	210	mitigation inspector who performs a building mitigation 137
211	211	inspection or completes a building mitigation retrofit 138
212	212	improvement form that violates subparagraph 5. 139
213	213	7. The exemption provided in subparagraph 2. applies to 140
214	214	building materials purchased on or after July 1, 2022. 141
215	215	8. The department is authorized to adopt rules necessary 142
216	216	to administer and enforce this paragraph and to publish the 143
217	217	necessary forms and instructions. The department is aut horized 144
218	218	to adopt emergency rules pursuant to s. 120.54(4) to administer 145
219	219	and enforce this paragraph. 146
220	220	Section 2. This act shall take effect July 1, 2022. 147