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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
A bill to be entitled 1
An act relating to taxation; amending s. 125.01, F.S.; 2
prohibiting a county from levying special assessments 3
on certain lands; providing and deleting exceptions; 4
providing applicability; deleting the definition of 5
the term "agricultural pole barn"; amendin g s. 6
125.0104, F.S.; requiring that certain tourist 7
development taxes be enacted or renewed by referendum, 8
rather than approval by governing boards; revising 9
criteria for counties that may reimburse certain 10
expenses from revenues received by a tourist 11
development tax; requiring that a referendum to 12
reenact such an expiring tax be held at a general 13
election; limiting the occurrence of such a 14
referendum; amending s. 125.0108, F.S.; requiring that 15
a referendum to reenact an expiring tourist impact tax 16
be held at a general election; limiting the occurrence 17
of such a referendum; amending s. 125.901, F.S.; 18
requiring that a referendum to approve a millage rate 19
increase for a children's services independent special 20
district property tax be held at a general election ; 21
limiting the occurrence of such a referendum; amending 22
s. 194.036, F.S.; revising a condition under which a 23
property appraiser may appeal a decision of the value 24
adjustment board; amending s. 196.081, F.S.; 25
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specifying that certain permanently and totally 26
disabled veterans or their surviving spouses are 27
entitled to, rather than may receive, a prorated 28
refund of ad valorem taxes paid under certain 29
circumstances; making clarifying changes relating to 30
the transfer of homestead tax exemptions by surviving 31
spouses of certain veterans and first responders; 32
providing construction; expanding eligibility for the 33
prorated refund; removing a limitation on when certain 34
surviving spouses are exempt from a specified tax; 35
exempting from ad valorem taxation the homestead 36
property of the surviving spouse of a first responder 37
who dies in the line of duty while employed by the 38
United States Government; removing a limitation on 39
when first responders and their surviving spouses are 40
exempt from a specified tax; expanding the defi nition 41
of the term "first responder" to include certain 42
federal law enforcement officers; providing 43
applicability; amending s. 196.196, F.S.; making a 44
technical change; providing construction relating to 45
tax-exempt property used for a religious purpose; 46
amending s. 196.198, F.S.; adding circumstances under 47
which certain property used exclusively for 48
educational purposes is deemed owned by an educational 49
institution; amending s. 197.319, F.S.; revising 50
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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
definitions; revising requirements for applying for 51
property tax refunds due to catastrophic events; 52
revising duties of property appraisers and tax 53
collectors; making technical changes; providing 54
applicability; amending ss. 199.145 and 201.08, F.S.; 55
providing requirements for taxation of specified loans 56
in certain circumstances; amending s. 202.19, F.S.; 57
revising the name of the discretionary communications 58
services tax; requiring that a certain tax remain the 59
same rate as it was on a specified past date until a 60
specified future date; prohibiting a certain tax 61
passed after a specified date from being added to the 62
local communications services tax until a future date; 63
amending s. 206.9952, F.S.; conforming provisions to 64
changes made by the act; amending s. 206.9955, F.S.; 65
delaying the effective date of certain tax es on 66
natural gas fuel; amending s. 206.996, F.S.; 67
conforming a provision to changes made by the act; 68
amending s. 212.0306, F.S.; authorizing certain cities 69
and towns to levy a local option food and beverage tax 70
if adopted by ordinance approved by referend um; 71
providing for the effective date of such tax levy; 72
requiring that a referendum to reenact an expiring 73
local option food and beverage tax be held at a 74
general election; limiting the occurrence of such a 75
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referendum; amending s. 212.031, F.S.; reducing th e 76
tax levied on rental or license fees charged for the 77
use of real property; amending s. 212.055, F.S.; 78
requiring that a referendum to reenact a local 79
government discretionary sales surtax be held at a 80
general election; limiting the occurrence of such a 81
referendum; amending s. 212.08, F.S.; exempting from 82
sales and use tax the sale of materials used to 83
construct or repair fencing used for certain purposes; 84
defining the term "renewable natural gas"; providing a 85
sales tax exemption for the purchase of certain 86
machinery and equipment relating to renewable natural 87
gas; requiring purchasers of such machinery and 88
equipment to furnish the vendor with a certain 89
affidavit; providing an exception; providing 90
penalties, including a criminal penalty; authorizing 91
the Department of Revenue to adopt rules; exempting 92
the purchase of specified baby and toddler products 93
from the sales and use tax; providing a presumption; 94
exempting the sale for human use of diapers, 95
incontinence undergarments, incontinence pads, and 96
incontinence liners from the sales and use tax; 97
exempting the sale of oral hygiene products from the 98
sales and use tax; defining the term "oral hygiene 99
products"; exempting the sale of certain firearm 100
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safety devices from the sales and use tax; defining 101
the terms "private investigation services" and "small 102
private investigative agency"; exempting the sale of 103
private investigation services by a small private 104
investigative agency to a client from the sales and 105
use tax; providing applicability; amending s. 212.20, 106
F.S.; requiring the Department of Revenue to annually 107
distribute funds to the Florida Agricultural 108
Promotional Campaign Trust Fund beginning on a 109
specified date; providing for future repeal; amending 110
s. 213.053, F.S.; revising information which the 111
Department of Revenue may share with the Department of 112
Environmental Protection to include changes made by 113
the act; amending s. 220.02, F.S.; revising the order 114
in which credits may be taken to include credits 115
created by the act; amending s. 220.03, F.S.; revising 116
the date of adoption of the Internal Revenue Code and 117
other federal income tax statutes for purposes of the 118
state corporate income tax; providing retroactive 119
operation; amending s. 220.13, F.S.; requiring the 120
addition of amounts taken for certain credits to 121
taxable income; amending s. 220.1845, F.S.; increasing 122
the amount of contaminated site rehabilitation tax 123
credits which may be granted for each fiscal year; 124
creating s. 220.199, F.S.; defining terms; providing a 125
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corporate income tax credit to developers and 126
homebuilders for certain graywater systems purchased 127
during the taxable year; specifying limits on credits 128
received; specifying information the developer or 129
homebuilder must provide; requiring the Department of 130
Environmental Protection to make certain 131
determinations and to certify such determinations 132
within a specified timeframe; requiring such 133
determinations be included on specified returns; 134
prohibiting the certification of credits for tax years 135
after a certain date; authorizing tax credits to be 136
carried forward for up to a specified number of years; 137
authorizing the Department of Revenue and the 138
Department of Environmental Protection to adopt rules; 139
providing for future repeal; creating s. 220.1991, 140
F.S.; authorizing a corporate income tax credit for a 141
portion of the cost of certain equipment used in the 142
production of human breast milk derived human milk 143
fortifiers; requiring such credit be reduced using a 144
specified calculation; providing requirements for 145
qualifying equipment; providing the maximum amount of 146
credits available for each taxpayer for certain fiscal 147
years; providing applicability; authorizing the 148
Department of Revenue to adopt specified rules; 149
providing requirements for certain forms; requiring 150
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the credit to be approved by the Department of Revenu e 151
before it is used; requiring the Department of Revenue 152
to take certain actions when processing applications; 153
providing requirements for incomplete applications; 154
authorizing credits to be carried forward for up to a 155
specified number of years; authorizing credits to be 156
used on a consolidated return in certain 157
circumstances; prohibiting taxpayers from conveying, 158
transferring, or assigning approved tax credits; 159
providing an exception; requiring notification if such 160
exception is used; requiring the Department of Revenue 161
to take specified actions in relation to such 162
notifications; providing requirements for a credit 163
approved after a specified event; providing for the 164
reduction of estimated payments in certain 165
circumstances; providing for future repeal; amending 166
s. 220.222, F.S.; requiring specified calculations 167
relating to the underpayment of taxes to include the 168
amount of certain credits; amending ss. 336.021 and 169
336.025, F.S.; requiring that a referendum to adopt, 170
amend, or reenact a ninth -cent fuel tax or loca l 171
option fuel taxes, respectively, be held at a general 172
election; limiting the occurrence of a referendum to 173
reenact such a tax; amending s. 376.30781, F.S.; 174
increasing the amount of tax credits for the 175
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rehabilitation of drycleaning -solvent-contaminated 176
sites and brownfield sites in designated brownfield 177
areas which may be granted for each fiscal year; 178
amending s. 402.62, F.S.; increasing the Strong 179
Families Tax Credit cap; creating s. 550.09516, F.S.; 180
providing for a credit for thoroughbred racing 181
permitholders; requiring the Florida Gaming Control 182
Commission to require sufficient documentation; 183
authorizing permitholders to apply the credits monthly 184
beginning on a specified annual date to certain taxes 185
and fees; providing for expiration of credits; 186
authorizing the commission to adopt rules; amending s. 187
571.26, F.S.; requiring that certain funds be held 188
separately in the trust fund for certain purposes; 189
providing for the future expiration and reversion of 190
specified statutory text; creating s. 571.265, F.S.; 191
defining the terms "association" and "permitholder"; 192
requiring that certain funds deposited into the trust 193
fund be used for a specified purpose; providing for 194
carryover of unused funds; specifying requirements for 195
the use and distribution of funds; requirin g 196
recipients to submit a report; providing for future 197
repeal; exempting from sales and use tax the retail 198
sale of certain clothing, wallets, bags, school 199
supplies, learning aids and jigsaw puzzles, and 200
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personal computers and personal computer -related 201
accessories during specified timeframes; defining 202
terms; specifying locations where the tax exemptions 203
do not apply; authorizing certain dealers to opt out 204
of participating in the tax holiday, subject to 205
certain requirements; authorizing the Department of 206
Revenue to adopt emergency rules; exempting from sales 207
and use tax specified disaster preparedness supplies 208
during specified timeframes; defining terms; 209
specifying locations where the tax exemptions do not 210
apply; authorizing the Department of Revenue to adopt 211
emergency rules; exempting from sales and use tax 212
admissions to certain events, performances, and 213
facilities, certain season tickets, and the retail 214
sale of certain boating and water activity, camping, 215
fishing, general outdoor, and residential pool 216
supplies and sporting equipment during specified 217
timeframes; defining terms; specifying locations where 218
the tax exemptions do not apply; authorizing the 219
Department of Revenue to adopt emergency rules; 220
exempting from the sales and use tax the retail sale 221
of certain tools during a specified timeframe; 222
specifying locations where the tax exemptions do not 223
apply; authorizing the Department of Revenue to adopt 224
emergency rules; exempting from sales and use tax the 225
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retail sale of new ENERGY STAR appliances during a 226
specified timeframe; defining the term "ENERGY STAR 227
appliance"; exempting from sales and use tax the 228
retail sale of gas ranges and cooktops during a 229
specified timeframe; defining the term "gas ranges and 230
cooktops"; authorizing the Department of Revenue to 231
adopt emergency rules; authorizing local taxing 232
jurisdictions to apply to the Department of Revenue 233
for a distribution to offset certain reductions in ad 234
valorem tax revenue; providing application 235
requirements; authorizing the Department of Revenue to 236
adopt rules; providing for future repeal; providing 237
appropriations; providing effective dates. 238
239
Be It Enacted by the Legislature of the State of Florida: 240
241
Section 1. Paragraph (r) of subsection (1) of section 242
125.01, Florida Statutes, is amended to read: 243
125.01 Powers and duties. — 244
(1) The legislative and governing body of a county shall 245
have the power to carry on county government. To the extent not 246
inconsistent with general or special law, this power includes, 247
but is not restricted to, the power to: 248
(r) Levy and collect taxes, both for county purposes and 249
for the providing of municipal services within any municipal 250
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service taxing unit, and special assessments; borrow and expend 251
money; and issue bonds, revenue certificates, and other 252
obligations of indebt edness, which power shall be exercised in 253
such manner, and subject to such limitations, as may be provided 254
by general law. There shall be no referendum required for the 255
levy by a county of ad valorem taxes, both for county purposes 256
and for the providing of municipal services within any municipal 257
service taxing unit. 258
1. Notwithstanding any other provision of law, a county 259
may not levy special assessments for the provision of fire 260
protection services on lands classified as agricultural lands 261
under s. 193.461 unless the revenue from such assessments has 262
been pledged for debt service and is necessary to meet 263
obligations of bonds or certificates issued by the county which 264
remain outstanding on July 1, 2023, including refundings thereof 265
for debt service savings where the maturity of the debt is not 266
extended. For bonds or certificates issued after July 1, 2023, 267
special assessments securing such bonds may not be levied on 268
lands classified as agricultural under s. 193.461. 269
2. The provisions of subparagraph 1. do n ot apply to 270
residential structures and their curtilage land contains a 271
residential dwelling or nonresidential farm building, with the 272
exception of an agricultural pole barn, provided the 273
nonresidential farm building exceeds a just value of $10,000 . 274
Such special assessments must be based solely on the special 275
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benefit accruing to that portion of the land consisting of the 276
residential dwelling and curtilage, and qualifying 277
nonresidential farm buildings. As used in this paragraph, the 278
term "agricultural pole ba rn" means a nonresidential farm 279
building in which 70 percent or more of the perimeter walls are 280
permanently open and allow free ingress and egress. 281
Section 2. Paragraphs (d), (l), (m), and (n) of subsection 282
(3), subsection (4), paragraph (c) of subsect ion (5), and 283
subsection (6) of section 125.0104, Florida Statutes, are 284
amended to read: 285
125.0104 Tourist development tax; procedure for levying; 286
authorized uses; referendum; enforcement. — 287
(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 288
(d) In addition to any 1-percent or 2-percent tax imposed 289
under paragraph (c), the governing board of the county may levy, 290
impose, and set an additional 1 percent of each dollar above the 291
tax rate set under paragraph (c) by the extraordinary vote of 292
the governing board for the purposes set forth in subsection (5) 293
or by referendum of approval by the registered electors within 294
the county or subcounty special district pursuant to subsection 295
(6). A No county may not shall levy, impose, and set the tax 296
authorized under this paragraph unless the county has imposed 297
the 1-percent or 2-percent tax authorized under paragraph (c) 298
for a minimum of 3 years before prior to the effective date of 299
the levy and imposition of the tax authorized by this paragraph. 300
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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
Revenues raised by the add itional tax authorized under this 301
paragraph may shall not be used for debt service on or 302
refinancing of existing facilities as specified in subparagraph 303
(5)(a)1. unless approved by referendum pursuant to subsection 304
(6) a resolution adopted by an extraordin ary majority of the 305
total membership of the governing board of the county . If the 1-306
percent or 2-percent tax authorized in paragraph (c) is levied 307
within a subcounty special taxing district, the additional tax 308
authorized in this paragraph shall only be lev ied therein. The 309
provisions of paragraphs (4)(a) -(d) shall not apply to the 310
adoption of the additional tax authorized in this paragraph. The 311
effective date of the levy and imposition of the tax authorized 312
under this paragraph is shall be the first day of the second 313
month following approval of the ordinance by referendum the 314
governing board or the first day of any subsequent month as may 315
be specified in the ordinance. A certified copy of such 316
ordinance shall be furnished by the county to the Department of 317
Revenue within 10 days after approval of such ordinance. 318
(l) In addition to any other tax which is imposed pursuant 319
to this section, a county may impose up to an additional 1 -320
percent tax on the exercise of the privilege described in 321
paragraph (a) by ordinance approved by referendum pursuant to 322
subsection (6) majority vote of the governing board of the 323
county in order to: 324
1. Pay the debt service on bonds issued to finance the 325
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construction, reconstruction, or renovation of a professional 326
sports franchise facility, or the acquisition, construction, 327
reconstruction, or renovation of a retained spring training 328
franchise facility, either publicly owned and operated, or 329
publicly owned and operated by the owner of a professional 330
sports franchise or other lessee wit h sufficient expertise or 331
financial capability to operate such facility, and to pay the 332
planning and design costs incurred prior to the issuance of such 333
bonds. 334
2. Pay the debt service on bonds issued to finance the 335
construction, reconstruction, or renovation of a convention 336
center, and to pay the planning and design costs incurred prior 337
to the issuance of such bonds. 338
3. Pay the operation and maintenance costs of a convention 339
center for a period of up to 10 years. Only counties that have 340
elected to levy the tax for the purposes authorized in 341
subparagraph 2. may use the tax for the purposes enumerated in 342
this subparagraph. Any county that elects to levy the tax for 343
the purposes authorized in subparagraph 2. after July 1, 2000, 344
may use the proceeds of the tax to pay the operation and 345
maintenance costs of a convention center for the life of the 346
bonds. 347
4. Promote and advertise tourism in the State of Florida 348
and nationally and internationally; however, if tax revenues are 349
expended for an activity, serv ice, venue, or event, the 350
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activity, service, venue, or event shall have as one of its main 351
purposes the attraction of tourists as evidenced by the 352
promotion of the activity, service, venue, or event to tourists. 353
354
The provision of paragraph (b) which prohib its any county 355
authorized to levy a convention development tax pursuant to s. 356
212.0305 from levying more than the 2 -percent tax authorized by 357
this section, and the provisions of paragraphs (4)(a) -(d), shall 358
not apply to the additional tax authorized in thi s paragraph. 359
The effective date of the levy and imposition of the tax 360
authorized under this paragraph is shall be the first day of the 361
second month following approval of the ordinance by referendum 362
the governing board or the first day of any subsequent mon th as 363
may be specified in the ordinance. A certified copy of such 364
ordinance shall be furnished by the county to the Department of 365
Revenue within 10 days after approval of such ordinance. 366
(m)1. In addition to any other tax which is imposed 367
pursuant to this section, a high tourism impact county may 368
impose an additional 1 -percent tax on the exercise of the 369
privilege described in paragraph (a) by ordinance approved by 370
referendum pursuant to subsection (6) extraordinary vote of the 371
governing board of the count y. The tax revenues received 372
pursuant to this paragraph shall be used for one or more of the 373
authorized uses pursuant to subsection (5). 374
2. A county is considered to be a high tourism impact 375
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county after the Department of Revenue has certified to such 376
county that the sales subject to the tax levied pursuant to this 377
section exceeded $600 million during the previous calendar year, 378
or were at least 18 percent of the county's total taxable sales 379
under chapter 212 where the sales subject to the tax levied 380
pursuant to this section were a minimum of $200 million, except 381
that no county authorized to levy a convention development tax 382
pursuant to s. 212.0305 shall be considered a high tourism 383
impact county. Once a county qualifies as a high tourism impact 384
county, it shall retain this designation for the period the tax 385
is levied pursuant to this paragraph. 386
3. The provisions of paragraphs (4)(a) -(d) shall not apply 387
to the adoption of the additional tax authorized in this 388
paragraph. The effective date of the levy and imposition of the 389
tax authorized under this paragraph is shall be the first day of 390
the second month following approval of the ordinance by 391
referendum the governing board or the first day of any 392
subsequent month as may be specified in the ordinance. A 393
certified copy of such ordinance shall be furnished by the 394
county to the Department of Revenue within 10 days after 395
approval of such ordinance. 396
(n) In addition to any other tax that is imposed under 397
this section, a county t hat has imposed the tax under paragraph 398
(l) may impose an additional tax that is no greater than 1 399
percent on the exercise of the privilege described in paragraph 400
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(a) by ordinance approved by referendum pursuant to subsection 401
(6) a majority plus one vote o f the membership of the board of 402
county commissioners in order to: 403
1. Pay the debt service on bonds issued to finance: 404
a. The construction, reconstruction, or renovation of a 405
facility either publicly owned and operated, or publicly owned 406
and operated by the owner of a professional sports franchise or 407
other lessee with sufficient expertise or financial capability 408
to operate such facility, and to pay the planning and design 409
costs incurred prior to the issuance of such bonds for a new 410
professional sports f ranchise as defined in s. 288.1162. 411
b. The acquisition, construction, reconstruction, or 412
renovation of a facility either publicly owned and operated, or 413
publicly owned and operated by the owner of a professional 414
sports franchise or other lessee with suff icient expertise or 415
financial capability to operate such facility, and to pay the 416
planning and design costs incurred prior to the issuance of such 417
bonds for a retained spring training franchise. 418
2. Promote and advertise tourism in the State of Florida 419
and nationally and internationally; however, if tax revenues are 420
expended for an activity, service, venue, or event, the 421
activity, service, venue, or event shall have as one of its main 422
purposes the attraction of tourists as evidenced by the 423
promotion of the activity, service, venue, or event to tourists. 424
425
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A county that imposes the tax authorized in this paragraph may 426
not expend any ad valorem tax revenues for the acquisition, 427
construction, reconstruction, or renovation of a facility for 428
which tax revenues ar e used pursuant to subparagraph 1. The 429
provision of paragraph (b) which prohibits any county authorized 430
to levy a convention development tax pursuant to s. 212.0305 431
from levying more than the 2 -percent tax authorized by this 432
section shall not apply to the additional tax authorized by this 433
paragraph in counties which levy convention development taxes 434
pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to 435
the adoption of the additional tax authorized in this paragraph. 436
The effective date of the levy and imposition of the tax 437
authorized under this paragraph is the first day of the second 438
month following approval of the ordinance by referendum the 439
board of county commissioners or the first day of any subsequent 440
month specified in the ordinance. A certif ied copy of such 441
ordinance shall be furnished by the county to the Department of 442
Revenue within 10 days after approval of the ordinance. 443
(4) ORDINANCE LEVY TAX; PROCEDURE. — 444
(a) The tourist development tax shall be levied and 445
imposed pursuant to an ordi nance containing the county tourist 446
development plan prescribed under paragraph (c), enacted by the 447
governing board of the county. The ordinance levying and 448
imposing the tourist development tax shall not be effective 449
unless the electors of the county or th e electors in the 450
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subcounty special district in which the tax is to be levied 451
approve the ordinance authorizing the levy and imposition of the 452
tax, in accordance with subsection (6). The effective date of 453
the levy and imposition of the tax is shall be the first day of 454
the second month following approval of the ordinance by 455
referendum, as prescribed in subsection (6), or the first day of 456
any subsequent month as may be specified in the ordinance. A 457
certified copy of the ordinance shall be furnished by the cou nty 458
to the Department of Revenue within 10 days after approval of 459
such ordinance. The governing authority of any county levying 460
such tax shall notify the department, within 10 days after 461
approval of the ordinance by referendum, of the time period 462
during which the tax will be levied. 463
(b) At least 60 days before prior to the enactment or 464
renewal of the ordinance levying the tax, the governing board of 465
the county shall adopt a resolution establishing and appointing 466
the members of the county tourist developme nt council, as 467
prescribed in paragraph (e), and indicating the intention of the 468
county to consider the enactment or renewal of an ordinance 469
levying and imposing the tourist development tax. 470
(c) Before a referendum to enact or renew Prior to 471
enactment of the ordinance levying and imposing the tax, the 472
county tourist development council shall prepare and submit to 473
the governing board of the county for its approval a plan for 474
tourist development. The plan shall set forth the anticipated 475
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net tourist developme nt tax revenue to be derived by the county 476
for the 24 months following the levy of the tax; the tax 477
district in which the enactment or renewal of the ordinance 478
levying and imposing the tourist development tax is proposed; 479
and a list, in the order of priori ty, of the proposed uses of 480
the tax revenue by specific project or special use as the same 481
are authorized under subsection (5). The plan shall include the 482
approximate cost or expense allocation for each specific project 483
or special use. 484
(d) The governing board of the county shall adopt the 485
county plan for tourist development as part of the ordinance 486
levying the tax. After enactment or renewal of the ordinance 487
levying and imposing the tax, the plan of tourist development 488
may not be substantially amended exc ept by ordinance enacted by 489
an affirmative vote of a majority plus one additional member of 490
the governing board. 491
(e) The governing board of each county which levies and 492
imposes a tourist development tax under this section shall 493
appoint an advisory counci l to be known as the "...(name of 494
county)... Tourist Development Council." The council shall be 495
established by ordinance and composed of nine members who shall 496
be appointed by the governing board. The chair of the governing 497
board of the county or any other member of the governing board 498
as designated by the chair shall serve on the council. Two 499
members of the council shall be elected municipal officials, at 500
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least one of whom shall be from the most populous municipality 501
in the county or subcounty special taxi ng district in which the 502
tax is levied. Six members of the council shall be persons who 503
are involved in the tourist industry and who have demonstrated 504
an interest in tourist development, of which members, not less 505
than three nor more than four shall be own ers or operators of 506
motels, hotels, recreational vehicle parks, or other tourist 507
accommodations in the county and subject to the tax. All members 508
of the council shall be electors of the county. The governing 509
board of the county shall have the option of des ignating the 510
chair of the council or allowing the council to elect a chair. 511
The chair shall be appointed or elected annually and may be 512
reelected or reappointed. The members of the council shall serve 513
for staggered terms of 4 years. The terms of office of the 514
original members shall be prescribed in the resolution required 515
under paragraph (b). The council shall meet at least once each 516
quarter and, from time to time, shall make recommendations to 517
the county governing board for the effective operation of the 518
special projects or for uses of the tourist development tax 519
revenue and perform such other duties as may be prescribed by 520
county ordinance or resolution. The council shall continuously 521
review expenditures of revenues from the tourist development 522
trust fund and shall receive, at least quarterly, expenditure 523
reports from the county governing board or its designee. 524
Expenditures which the council believes to be unauthorized shall 525
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be reported to the county governing board and the Department of 526
Revenue. The governing board and the department shall review the 527
findings of the council and take appropriate administrative or 528
judicial action to ensure compliance with this section. The 529
changes in the composition of the membership of the tourist 530
development council mandate d by chapter 86-4, Laws of Florida, 531
and this act shall not cause the interruption of the current 532
term of any person who is a member of a council on October 1, 533
1996. 534
(5) AUTHORIZED USES OF REVENUE. — 535
(c) A county located adjacent to the Gulf of Mexico or the 536
Atlantic Ocean, except a county that receives revenue from taxes 537
levied pursuant to s. 125.0108, which meets the following 538
criteria may use up to 10 percent of the tax revenue received 539
pursuant to this section to reimburse expenses incurred in 540
providing public safety services, including emergency medical 541
services as defined in s. 401.107(3), and law enforcement 542
services, which are needed to address impacts related to 543
increased tourism and visitors to an area. However, if taxes 544
collected pursuant to thi s section are used to reimburse 545
emergency medical services or public safety services for tourism 546
or special events, the governing board of a county or 547
municipality may not use such taxes to supplant the normal 548
operating expenses of an emergency medical ser vices department, 549
a fire department, a sheriff's office, or a police department. 550
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To receive reimbursement, the county must: 551
1.a. Generate a minimum of $10 million in annual proceeds 552
from any tax, or any combination of taxes, authorized to be 553
levied pursuant to this section; 554
b.2. Have at least three municipalities; and 555
c.3. Have an estimated population of less than 275,000 556
225,000, according to the most recent population estimate 557
prepared pursuant to s. 186.901, excluding the inmate 558
population; or 559
2. Be a fiscally constrained county as described in s. 560
218.67(1). 561
562
The board of county commissioners must by majority vote approve 563
reimbursement made pursuant to this paragraph upon receipt of a 564
recommendation from the tourist development council. 565
(6) REFERENDUM.— 566
(a) An No ordinance enacted or renewed by a any county 567
levying the tax authorized by this section may not paragraphs 568
(3)(b) and (c) shall take effect until the ordinance levying and 569
imposing the tax has been approved in a referendum held at a 570
general election, as defined in s. 97.021, by a majority of the 571
electors voting in such election in the county or by a majority 572
of the electors voting in the subcounty special tax district 573
affected by the tax. 574
(b) The governing board of the county levy ing the tax 575
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shall arrange to place a question on the ballot at a general 576
election, as defined in s. 97.021, to be held within the county, 577
which question shall be in substantially the following form: 578
....FOR the Tourist Development Tax 579
....AGAINST the Tourist Development Tax. 580
(c) If a majority of the electors voting on the question 581
approve the levy, the ordinance shall be deemed to be in effect. 582
(d) In any case where an ordinance a referendum levying 583
and imposing the tax has been approved by referendum pursuant to 584
this section and 15 percent of the electors in the county or 15 585
percent of the electors in the subcounty special district in 586
which the tax is levied file a petition with the board of county 587
commissioners for a referendum to repeal the tax, the board of 588
county commissioners shall cause an election to be held for the 589
repeal of the tax which election shall be subject only to the 590
outstanding bonds for which the tax has been pledged. However, 591
the repeal of the tax shall not be effective with respect to any 592
portion of taxes initially levied in November 1989, which has 593
been pledged or is being used to support bonds under paragraph 594
(3)(d) or paragraph (3)(l) until the retirement of those bonds. 595
(e) A referendum to reenact an expiring tourist 596
development tax must be held at a general election occurring 597
within the 48-month period immediately preceding the effective 598
date of the reenacted tax, and the referendum may appear on the 599
ballot only once within the 48 -month period. 600
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Section 3. Subsection (5) of section 125.0108, Florida 601
Statutes, is amended to read: 602
125.0108 Areas of critical state concern; tourist impact 603
tax.— 604
(5) The tourist impact tax authorized by this section 605
shall take effect only upon express approval by a majority vote 606
of those qualified electors in the area or areas of critical 607
state concern in the county seeking to levy such tax, voting in 608
a referendum to be held in conjunction with a general election, 609
as defined in s. 97.021. However, if the area or areas of 610
critical state concern are greater than 50 percent of the land 611
area of the county and the tax is to be imposed throughout the 612
entire county, the tax shall take effect only upon express 613
approval of a majority of the qualified electors of the county 614
voting in such a referendum. A referendum to reenact an expiring 615
tourist impact tax must be held at a general election occurring 616
within the 48-month period immediately preceding the effective 617
date of the reenacted tax, and the referendum may appear on the 618
ballot only once within the 48 -month period. 619
Section 4. Subsection (1) of section 125.901, Florida 620
Statutes, is amended to read: 621
125.901 Children's services; independent special district; 622
council; powers, duties, and functions; public records 623
exemption.— 624
(1) Each county may by ordinance create an independent 625
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special district, as defined in ss. 189.012 and 200.001(8)(e), 626
to provide funding for children's services throughout the county 627
in accordance with this section. The boundaries of such district 628
shall be coterminous with the boundaries of the county. The 629
county governing body shall obtain approval at a general 630
election, as defined in s. 97.021, by a majority vote of those 631
electors voting on the question, to annually levy ad valorem 632
taxes which shall not exceed the maximum millage rate authorized 633
by this section. Any district created pursuant to the provisions 634
of this subsection shall be required to levy and fix millage 635
subject to the provisions of s. 200.065. Once such millage is 636
approved by the electorat e, the district shall not be required 637
to seek approval of the electorate in future years to levy the 638
previously approved millage. However, a referendum to increase 639
the millage rate previously approved by the electors must be 640
held at a general election, and the referendum may be held only 641
once during the 48-month period preceding the effective date of 642
the increased millage. 643
(a) The governing body of the district shall be a council 644
on children's services, which may also be known as a juvenile 645
welfare board or similar name as established in the ordinance by 646
the county governing body. Such council shall consist of 10 647
members, including the superintendent of schools; a local school 648
board member; the district administrator from the appropriate 649
district of the Department of Children and Families, or his or 650
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her designee who is a member of the Senior Management Service or 651
of the Selected Exempt Service; one member of the county 652
governing body; and the judge assigned to juvenile cases who 653
shall sit as a voting member of the board, except that said 654
judge shall not vote or participate in the setting of ad valorem 655
taxes under this section. If there is more than one judge 656
assigned to juvenile cases in a county, the chief judge shall 657
designate one of said juvenile judges t o serve on the board. The 658
remaining five members shall be appointed by the Governor, and 659
shall, to the extent possible, represent the demographic 660
diversity of the population of the county. After soliciting 661
recommendations from the public, the county govern ing body shall 662
submit to the Governor the names of at least three persons for 663
each vacancy occurring among the five members appointed by the 664
Governor, and the Governor shall appoint members to the council 665
from the candidates nominated by the county governi ng body. The 666
Governor shall make a selection within a 45 -day period or 667
request a new list of candidates. All members appointed by the 668
Governor shall have been residents of the county for the 669
previous 24-month period. Such members shall be appointed for 4 -670
year terms, except that the length of the terms of the initial 671
appointees shall be adjusted to stagger the terms. The Governor 672
may remove a member for cause or upon the written petition of 673
the county governing body. If any of the members of the council 674
required to be appointed by the Governor under the provisions of 675
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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
this subsection shall resign, die, or be removed from office, 676
the vacancy thereby created shall, as soon as practicable, be 677
filled by appointment by the Governor, using the same method as 678
the original appointment, and such appointment to fill a vacancy 679
shall be for the unexpired term of the person who resigns, dies, 680
or is removed from office. 681
(b) However, any county as defined in s. 125.011(1) may 682
instead have a governing body consisting of 33 m embers, 683
including the superintendent of schools, or his or her designee; 684
two representatives of public postsecondary education 685
institutions located in the county; the county manager or the 686
equivalent county officer; the district administrator from the 687
appropriate district of the Department of Children and Families, 688
or the administrator's designee who is a member of the Senior 689
Management Service or the Selected Exempt Service; the director 690
of the county health department or the director's designee; the 691
state attorney for the county or the state attorney's designee; 692
the chief judge assigned to juvenile cases, or another juvenile 693
judge who is the chief judge's designee and who shall sit as a 694
voting member of the board, except that the judge may not vote 695
or participate in setting ad valorem taxes under this section; 696
an individual who is selected by the board of the local United 697
Way or its equivalent; a member of a locally recognized faith -698
based coalition, selected by that coalition; a member of the 699
local chamber of commerce, selected by that chamber or, if more 700
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than one chamber exists within the county, a person selected by 701
a coalition of the local chambers; a member of the early 702
learning coalition, selected by that coalition; a representative 703
of a labor organizat ion or union active in the county; a member 704
of a local alliance or coalition engaged in cross -system 705
planning for health and social service delivery in the county, 706
selected by that alliance or coalition; a member of the local 707
Parent-Teachers Association/Pa rent-Teacher-Student Association, 708
selected by that association; a youth representative selected by 709
the local school system's student government; a local school 710
board member appointed by the chair of the school board; the 711
mayor of the county or the mayor's designee; one member of the 712
county governing body, appointed by the chair of that body; a 713
member of the state Legislature who represents residents of the 714
county, selected by the chair of the local legislative 715
delegation; an elected official representing th e residents of a 716
municipality in the county, selected by the county municipal 717
league; and 4 members -at-large, appointed to the council by the 718
majority of sitting council members. The remaining 7 members 719
shall be appointed by the Governor in accordance with procedures 720
set forth in paragraph (a), except that the Governor may remove 721
a member for cause or upon the written petition of the council. 722
Appointments by the Governor must, to the extent reasonably 723
possible, represent the geographic and demographic diver sity of 724
the population of the county. Members who are appointed to the 725
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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
council by reason of their position are not subject to the 726
length of terms and limits on consecutive terms as provided in 727
this section. The remaining appointed members of the governing 728
body shall be appointed to serve 2 -year terms, except that those 729
members appointed by the Governor shall be appointed to serve 4 -730
year terms, and the youth representative and the legislative 731
delegate shall be appointed to serve 1 -year terms. A member may 732
be reappointed; however, a member may not serve for more than 733
three consecutive terms. A member is eligible to be appointed 734
again after a 2-year hiatus from the council. 735
(c) This subsection does not prohibit a county from 736
exercising such power as is provid ed by general or special law 737
to provide children's services or to create a special district 738
to provide such services. 739
Section 5. Subsection (1) of section 194.036, Florida 740
Statutes, is amended to read: 741
194.036 Appeals.—Appeals of the decisions of the board 742
shall be as follows: 743
(1) If the property appraiser disagrees with the decision 744
of the board, he or she may appeal the decision to the circuit 745
court if one or more of the following criteria are met: 746
(a) The property appraiser determines and affir matively 747
asserts in any legal proceeding that there is a specific 748
constitutional or statutory violation, or a specific violation 749
of administrative rules, in the decision of the board, except 750
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that nothing herein shall authorize the property appraiser to 751
institute any suit to challenge the validity of any portion of 752
the constitution or of any duly enacted legislative act of this 753
state.; 754
(b) There is a variance from the property appraiser's 755
assessed value in excess of the following: 20 15 percent 756
variance from any assessment of $250,000 $50,000 or less; 15 10 757
percent variance from any assessment in excess of $250,000 758
$50,000 but not in excess of $1 million $500,000; 10 7.5 percent 759
variance from any assessment in excess of $1 million $500,000 760
but not in excess of $2.5 $1 million; or 5 percent variance from 761
any assessment in excess of $2.5 $1 million.; or 762
(c) There is an assertion by the property appraiser to the 763
Department of Revenue that there exists a consistent and 764
continuous violation of the intent of the law or administrative 765
rules by the value adjustment board in its decisions. The 766
property appraiser shall notify the department of those portions 767
of the tax roll for which the assertion is made. The department 768
shall thereupon notify the clerk of the board who shall, within 769
15 days of the notification by the department, send the written 770
decisions of the board to the department. Within 30 days of the 771
receipt of the decisions by the department, the department shall 772
notify the property appraiser of its decision relative to 773
further judicial proceedings. If the department finds upon 774
investigation that a consistent and continuous violation of the 775
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intent of the law or administrative rules by the board has 776
occurred, it shall so inform the property appraiser, who may 777
thereupon bring suit in circuit court against the value 778
adjustment board for injunctive relief to prohibit continuation 779
of the violation of the law or administrative rules and for a 780
mandatory injunction to restore the tax roll to its just value 781
in such amount as determined by judicial proceeding. However, 782
when a final judicial decision is rendered as a result of an 783
appeal filed pursuant to this paragraph which alters or changes 784
an assessment of a parcel of property of any taxpayer not a 785
party to such proced ure, such taxpayer shall have 60 days from 786
the date of the final judicial decision to file an action to 787
contest such altered or changed assessment pursuant to s. 788
194.171(1), and the provisions of s. 194.171(2) shall not bar 789
such action. 790
Section 6. Effective upon this act becoming a law, 791
paragraph (b) of subsection (1), subsection (3), paragraph (b) 792
of subsection (4), and paragraph (b) of subsection (6) of 793
section 196.081, Florida Statutes, are amended to read: 794
196.081 Exemption for certain permanently and totally 795
disabled veterans and for surviving spouses of veterans; 796
exemption for surviving spouses of first responders who die in 797
the line of duty.— 798
(1) 799
(b) If legal or beneficial title to property is acquired 800
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between January 1 and November 1 of any year by a veteran or his 801
or her surviving spouse receiving an exemption under this 802
section on another property for that tax year, the veteran or 803
his or her surviving spouse is entitled to may receive a refund, 804
prorated as of the date of transfer, of the ad valorem taxes 805
paid for the newly acquired property if he or she applies for 806
and receives an exemption under this section for the newly 807
acquired property in the next tax year. If the property 808
appraiser finds that the applicant is entitled to an exemption 809
under this section for the newly acquired property, the property 810
appraiser shall immediately make such entries upon the tax rolls 811
of the county that are necessary to allow the prorated refund of 812
taxes for the previous tax year. 813
(3) If the totally and perm anently disabled veteran 814
predeceases his or her spouse and if, upon the death of the 815
veteran, the spouse holds the legal or beneficial title to the 816
homestead and permanently resides thereon as specified in s. 817
196.031, the exemption from taxation carries ov er to the benefit 818
of the veteran's spouse until such time as he or she remarries 819
or sells or otherwise disposes of the property. If the spouse 820
sells the property, the spouse may transfer an exemption not to 821
exceed the amount granted from the most recent ad valorem tax 822
roll may be transferred to his or her new residence, as long as 823
it is used as his or her primary residence and he or she does 824
not remarry. 825
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(4) Any real estate that is owned and used as a homestead 826
by the surviving spouse of a veteran who die d from service-827
connected causes while on active duty as a member of the United 828
States Armed Forces and for whom a letter from the United States 829
Government or United States Department of Veterans Affairs or 830
its predecessor has been issued certifying that th e veteran who 831
died from service-connected causes while on active duty is 832
exempt from taxation if the veteran was a permanent resident of 833
this state on January 1 of the year in which the veteran died. 834
(b) The tax exemption carries over to the benefit of the 835
veteran's surviving spouse as long as the spouse holds the legal 836
or beneficial title to the homestead, permanently resides 837
thereon as specified in s. 196.031, and does not remarry. If the 838
surviving spouse sells the property, the spouse may transfer an 839
exemption not to exceed the amount granted under the most recent 840
ad valorem tax roll may be transferred to his or her new 841
residence as long as it is used as his or her primary residence 842
and he or she does not remarry. 843
(6) Any real estate that is owned and used as a homestead 844
by the surviving spouse of a first responder who died in the 845
line of duty while employed by the state or any political 846
subdivision of the state, including authorities and special 847
districts, and for whom a letter from the state or appropriate 848
political subdivision of the state, or other authority or 849
special district, has been issued which legally recognizes and 850
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certifies that the first responder died in the line of duty 851
while employed as a first responder is exempt from taxation if 852
the first responder and his or her surviving spouse were 853
permanent residents of this state on January 1 of the year in 854
which the first responder died. 855
(b) The tax exemption applies as long as the survivin g 856
spouse holds the legal or beneficial title to the homestead, 857
permanently resides thereon as specified in s. 196.031, and does 858
not remarry. If the surviving spouse sells the property, the 859
spouse may transfer an exemption not to exceed the amount 860
granted under the most recent ad valorem tax roll may be 861
transferred to his or her new residence if it is used as his or 862
her primary residence and he or she does not remarry. 863
Section 7. (1) The amendments made by section 6 of this 864
act to s. 196.081, Florida St atutes, are remedial and clarifying 865
in nature and do not provide a basis for an assessment of any 866
tax or create a right to a refund of any tax paid before the 867
date this act becomes a law. 868
(2) This section takes effect upon becoming a law. 869
Section 8. Paragraph (b) of subsection (1) and subsections 870
(4) and (6) of section 196.081, Florida Statutes, as amended by 871
this act, are amended to read: 872
196.081 Exemption for certain permanently and totally 873
disabled veterans and for surviving spouses of veterans; 874
exemption for surviving spouses of first responders who die in 875
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the line of duty.— 876
(1) 877
(b)1. If legal or beneficial title to property is acquired 878
between January 1 and November 1 of any year by a veteran or his 879
or her surviving spouse receiving an exempt ion under this 880
section on another property for that tax year, the veteran or 881
his or her surviving spouse is entitled to a refund, prorated as 882
of the date of transfer, of the ad valorem taxes paid for the 883
newly acquired property if he or she applies for and receives an 884
exemption under this section for the newly acquired property in 885
the next tax year. If the property appraiser finds that the 886
applicant is entitled to an exemption under this section for the 887
newly acquired property, the property appraiser shall 888
immediately make such entries upon the tax rolls of the county 889
that are necessary to allow the prorated refund of taxes for the 890
previous tax year. 891
2. If legal or beneficial title to property is acquired 892
between January 1 and November 1 of any year by a v eteran or his 893
or her surviving spouse who is not receiving an exemption under 894
this section on another property for that tax year, and as of 895
January 1 of that tax year, the veteran was honorably discharged 896
with a service-connected total and permanent disabi lity and for 897
whom a letter from the United States Government or United States 898
Department of Veterans Affairs or its predecessor has been 899
issued certifying that the veteran is totally and permanently 900
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disabled, the veteran or his or her surviving spouse is e ntitled 901
to a refund, prorated as of the date of transfer, of the ad 902
valorem taxes paid for the newly acquired property if he or she 903
applies for and receives an exemption under this section for the 904
newly acquired property in the next tax year. If the proper ty 905
appraiser finds that the applicant is entitled to an exemption 906
under this section for the newly acquired property, the property 907
appraiser shall immediately make such entries upon the tax rolls 908
of the county that are necessary to allow the prorated refun d of 909
taxes for the previous tax year. 910
(4) Any real estate that is owned and used as a homestead 911
by the surviving spouse of a veteran who died from service -912
connected causes while on active duty as a member of the United 913
States Armed Forces and for whom a letter from the United States 914
Government or United States Department of Veterans Affairs or 915
its predecessor has been issued certifying that the veteran who 916
died from service-connected causes while on active duty is 917
exempt from taxation if the veteran was a permanent resident of 918
this state on January 1 of the year in which the veteran died . 919
(a) The production of the letter by the surviving spouse 920
which attests to the veteran's death while on active duty is 921
prima facie evidence that the surviving spouse is entitled to 922
the exemption. 923
(b) The tax exemption carries over to the benefit of the 924
veteran's surviving spouse as long as the spouse holds the legal 925
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or beneficial title to the homestead, permanently resides 926
thereon as specified in s. 196.031, and does no t remarry. If the 927
surviving spouse sells the property, the spouse may transfer an 928
exemption not to exceed the amount granted under the most recent 929
ad valorem tax roll to his or her new residence as long as it is 930
used as his or her primary residence and he or she does not 931
remarry. 932
(6) Any real estate that is owned and used as a homestead 933
by the surviving spouse of a first responder who died in the 934
line of duty while employed by the United States Government, the 935
state, or any political subdivision of the state, including 936
authorities and special districts, and for whom a letter from 937
the United States Government, the state, or appropriate 938
political subdivision of the state, or other authority or 939
special district, has been issued which legally recognizes and 940
certifies that the first responder died in the line of duty 941
while employed as a first responder is exempt from taxation if 942
the first responder and his or her surviving spouse were 943
permanent residents of this state on Ja nuary 1 of the year in 944
which the first responder died . 945
(a) The production of the letter by the surviving spouse 946
which attests to the first responder's death in the line of duty 947
is prima facie evidence that the surviving spouse is entitled to 948
the exemption. 949
(b) The tax exemption applies as long as the surviving 950
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spouse holds the legal or beneficial title to the homestead, 951
permanently resides thereon as specified in s. 196.031, and does 952
not remarry. If the surviving spouse sells the property, the 953
spouse may transfer an exemption not to exceed the amount 954
granted under the most recent ad valorem tax roll to his or her 955
new residence if it is used as his or her primary residence and 956
he or she does not remarry. 957
(c) As used in this subsection only, and not appl icable to 958
the payment of benefits under s. 112.19 or s. 112.191, the term: 959
1. "First responder" means a federal law enforcement 960
officer as defined in s. 901.1505(1), a law enforcement officer 961
or correctional officer as defined in s. 943.10, a firefighter 962
as defined in s. 633.102, or an emergency medical technician or 963
paramedic as defined in s. 401.23 who is a full -time paid 964
employee, part-time paid employee, or unpaid volunteer. 965
2. "In the line of duty" means: 966
a. While engaging in law enforcement; 967
b. While performing an activity relating to fire 968
suppression and prevention; 969
c. While responding to a hazardous material emergency; 970
d. While performing rescue activity; 971
e. While providing emergency medical services; 972
f. While performing disaster reli ef activity; 973
g. While otherwise engaging in emergency response 974
activity; or 975
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h. While engaging in a training exercise related to any of 976
the events or activities enumerated in this subparagraph if the 977
training has been authorized by the employing entity. 978
979
A heart attack or stroke that causes death or causes an injury 980
resulting in death must occur within 24 hours after an event or 981
activity enumerated in this subparagraph and must be directly 982
and proximately caused by the event or activity in order to be 983
considered as having occurred in the line of duty. 984
Section 9. The amendments made by section 8 of this act to 985
s. 196.081, Florida Statutes, first apply to the 2024 ad valorem 986
tax roll. 987
Section 10. Subsection (3) of section 196.196, Florida 988
Statutes, is amended, and subsection (6) is added to that 989
section, to read: 990
196.196 Determining whether property is entitled to 991
charitable, religious, scientific, or literary exemption. — 992
(3) Property owned by an exempt organization is used for a 993
religious purpose if the institution has taken affirmative steps 994
to prepare the property for use as a house of public worship. 995
The term "affirmative steps" means environmental or land use 996
permitting activities, creation of architectural plans or 997
schematic drawings, land c learing or site preparation, 998
construction or renovation activities, or other similar 999
activities that demonstrate a commitment of the property to a 1000
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religious use as a house of public worship. For purposes of this 1001
section subsection, the term "public worship " means religious 1002
worship services and those other activities that are incidental 1003
to religious worship services, such as educational activities, 1004
parking, recreation, partaking of meals, and fellowship. 1005
(6) Property that is used as a parsonage, burial gro unds, 1006
or tomb and is owned by an exempt organization that owns a house 1007
of public worship is used for a religious purpose. 1008
Section 11. The amendments made by this act to s. 196.196, 1009
Florida Statutes, are remedial and clarifying in nature and do 1010
not provide a basis for an assessment of any tax or create a 1011
right to a refund of any tax paid before July 1, 2023. 1012
Section 12. Section 196.198, Florida Statutes, is amended 1013
to read: 1014
196.198 Educational property exemption. —Educational 1015
institutions within thi s state and their property used by them 1016
or by any other exempt entity or educational institution 1017
exclusively for educational purposes are exempt from taxation. 1018
Sheltered workshops providing rehabilitation and retraining of 1019
individuals who have disabilities and exempted by a certificate 1020
under s. (d) of the federal Fair Labor Standards Act of 1938, as 1021
amended, are declared wholly educational in purpose and are 1022
exempt from certification, accreditation, and membership 1023
requirements set forth in s. 196.012. Those portions of property 1024
of college fraternities and sororities certified by the 1025
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president of the college or university to the appropriate 1026
property appraiser as being essential to the educational process 1027
are exempt from ad valorem taxation. The use of propert y by 1028
public fairs and expositions chartered by chapter 616 is 1029
presumed to be an educational use of such property and is exempt 1030
from ad valorem taxation to the extent of such use. Property 1031
used exclusively for educational purposes shall be deemed owned 1032
by an educational institution if the entity owning 100 percent 1033
of the educational institution is owned by the identical persons 1034
who own the property, or if the entity owning 100 percent of the 1035
educational institution and the entity owning the property are 1036
owned by the identical natural persons , or if the educational 1037
institution is a lessee that owns the leasehold interest in a 1038
bona fide lease for a nominal amount per year having an original 1039
term of 98 years or more . Land, buildings, and other 1040
improvements to real property used exclusively for educational 1041
purposes shall be deemed owned by an educational institution if 1042
the entity owning 100 percent of the land is a nonprofit entity 1043
and the land is used, under a ground lease or other contractual 1044
arrangement, by an educational institution that owns the 1045
buildings and other improvements to the real property, is a 1046
nonprofit entity under s. 501(c)(3) of the Internal Revenue 1047
Code, and provides education limited to students in 1048
prekindergarten through grade 8. Land, buildin gs, and other 1049
improvements to real property used exclusively for educational 1050
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purposes are deemed owned by an educational institution if the 1051
educational institution that currently uses the land, buildings, 1052
and other improvements for educational purposes received the 1053
exemption under this section on the same property in any 10 1054
consecutive prior years, or, is an educational institution 1055
described in s. 212.0602, and, under a lease, the educational 1056
institution is responsible for any taxes owed and for ongoing 1057
maintenance and operational expenses for the land, buildings, 1058
and other improvements. For such leasehold properties, the 1059
educational institution shall receive the full benefit of the 1060
exemption. The owner of the property shall disclose to the 1061
educational institution the full amount of the benefit derived 1062
from the exemption and the method for ensuring that the 1063
educational institution receives the benefit. Notwithstanding 1064
ss. 196.195 and 196.196, property owned by a house of public 1065
worship and used by an educatio nal institution for educational 1066
purposes limited to students in preschool through grade 8 shall 1067
be exempt from ad valorem taxes. If legal title to property is 1068
held by a governmental agency that leases the property to a 1069
lessee, the property shall be deemed to be owned by the 1070
governmental agency and used exclusively for educational 1071
purposes if the governmental agency continues to use such 1072
property exclusively for educational purposes pursuant to a 1073
sublease or other contractual agreement with that lessee. If t he 1074
title to land is held by the trustee of an irrevocable inter 1075
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vivos trust and if the trust grantor owns 100 percent of the 1076
entity that owns an educational institution that is using the 1077
land exclusively for educational purposes, the land is deemed to 1078
be property owned by the educational institution for purposes of 1079
this exemption. Property owned by an educational institution 1080
shall be deemed to be used for an educational purpose if the 1081
institution has taken affirmative steps to prepare the property 1082
for educational use. The term "affirmative steps" means 1083
environmental or land use permitting activities, creation of 1084
architectural plans or schematic drawings, land clearing or site 1085
preparation, construction or renovation activities, or other 1086
similar activities tha t demonstrate commitment of the property 1087
to an educational use. 1088
Section 13. Section 197.319, Florida Statutes, is amended 1089
to read: 1090
197.319 Refund of taxes for residential improvements 1091
rendered uninhabitable by a catastrophic event. — 1092
(1) As used in this section, the term: 1093
(a) "Catastrophic event" means an event of misfortune or 1094
calamity that renders one or more residential improvements 1095
uninhabitable. The term It does not include an event caused, 1096
directly or indirectly, by the property owner with th e intent to 1097
damage or destroy the residential improvement. 1098
(b) "Catastrophic event refund" means the product arrived 1099
at by multiplying the damage differential by the amount of 1100
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timely paid taxes that were initially levied in the year in 1101
which the catastrophic event occurred. 1102
(c) "Damage differential" means the product arrived at by 1103
multiplying the percent change in value by a ratio, the 1104
numerator of which is the number of days the residential 1105
improvement was rendered uninhabitable in the year in which th e 1106
catastrophic event occurred, and the denominator of which is 1107
365. 1108
(d) "Percent change in value" means the difference between 1109
the a residential parcel's just value of a residential parcel as 1110
of January 1 of the year in which the catastrophic event 1111
occurred and its postcatastrophic event just value , expressed as 1112
a percentage of the parcel's just value as of January 1 of the 1113
year in which the catastrophic event occurred. 1114
(e) "Postcatastrophic event just value" means the just 1115
value of the residential parc el on January 1 of the year in 1116
which a catastrophic event occurred, adjusted by subtracting 1117
reduced to reflect the just value of the residential improvement 1118
on January 1 of the year in which a catastrophic event occurred 1119
of the residential parcel after the catastrophic event that 1120
rendered the residential improvement thereon uninhabitable and 1121
before any subsequent repairs . For purposes of this paragraph, a 1122
residential improvement that is uninhabitable has no value 1123
attached to it. The catastrophic event refun d is determined only 1124
for purposes of calculating tax refunds for the year or years in 1125
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which the residential improvement is uninhabitable as a result 1126
of the catastrophic event and does not determine a parcel's just 1127
value as of January 1 each year. 1128
(f) "Residential improvement" means a residential dwelling 1129
or house on real estate used and owned as a homestead as defined 1130
in s. 196.012(13) or as nonhomestead residential property as 1131
defined in s. 193.1554(1). A residential improvement does not 1132
include a structure that is not essential to the use and 1133
occupancy of the residential dwelling or house, including, but 1134
not limited to, a detached utility building, detached carport, 1135
detached garage, bulkhead, fence, or swimming pool, and does not 1136
include land. 1137
(g) "Uninhabitable" means the loss of use and occupancy of 1138
a residential improvement for the purpose for which it was 1139
constructed resulting from damage to or destruction of, or from 1140
a condition that compromises the structural integrity of, the 1141
residential improvem ent which was caused by a catastrophic 1142
event, as evidenced by documentation, including, but not limited 1143
to, utility bills, insurance information, contractors' 1144
statements, building permit applications, or building inspection 1145
certificates of occupancy . 1146
(2) If a residential improvement is rendered uninhabitable 1147
for at least 30 days due to a catastrophic event, taxes 1148
originally levied and paid for the year in which the 1149
catastrophic event occurred may be refunded in the following 1150
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manner: 1151
(a) The property own er must file an application for refund 1152
with the property appraiser on a form prescribed by the 1153
department and furnished by the property appraiser : 1154
1. If the residential improvement is restored to a 1155
habitable condition before December 1 of the year in whi ch the 1156
catastrophic event occurred, no sooner than 30 days after the 1157
residential improvement that was rendered uninhabitable has been 1158
restored to a habitable condition; or 1159
2. no later than March 1 of the year immediately following 1160
the catastrophic event. The property appraiser may allow 1161
applications to be filed electronically. 1162
1163
The application for refund must be made on a form prescribed by 1164
the department and furnished by the property appraiser. The 1165
property appraiser may request supporting documentation be 1166
submitted along with the application, including, but not limited 1167
to, utility bills, insurance information, contractors' 1168
statements, building permit applications, or building inspection 1169
certificates of occupancy, for purposes of determining 1170
conditions of uninhabitability and subsequent habitability 1171
following any repairs. 1172
(b) The application for refund must describe the 1173
catastrophic event and identify the residential parcel upon 1174
which the residential improvement was rendered uninhabitable by 1175
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a catastrophic event, the date on which the catastrophic event 1176
occurred, and the number of days the residential improvement was 1177
uninhabitable during the calendar year in which the catastrophic 1178
event occurred. For purposes of determining uninhabitability, 1179
the application must be accompanied by supporting documentation, 1180
including, but not limited to, utility bills, insurance 1181
information, contractors' statements, building permit 1182
applications, or building inspection certificates of occupancy. 1183
(c) The application for refu nd must be verified under oath 1184
and is subject to penalty of perjury. 1185
(d) Upon receipt of an application for refund, The 1186
property appraiser shall review must investigate the statements 1187
contained in the application and to determine if the applicant 1188
is entitled to a refund of taxes. No later than April 1 of the 1189
year following the date on which the catastrophic event 1190
occurred, the property appraiser must: 1191
1. Notify the applicant if the property appraiser 1192
determines that the applicant is not entitled to a refund . If 1193
the property appraiser determines that the applicant is not 1194
entitled to a refund , the applicant may file a petition with the 1195
value adjustment board, pursuant to s. 194.011(3), requesting 1196
that the refund be grante d. The petition must be filed with the 1197
value adjustment board on or before the 30th day following the 1198
issuance of the notice by the property appraiser. 1199
2.(e) If the property appraiser determines that the 1200
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applicant is entitled to a refund, the property ap praiser must 1201
Issue an official written statement to the tax collector and the 1202
applicant within 30 days after the determination, but no later 1203
than by April 1 of the year following the date on which the 1204
catastrophic event occurred , if the property appraiser 1205
determines that the applicant is entitled to a refund. The 1206
statement must provide , that provides: 1207
a.1. The just value of the residential improvement as 1208
determined by the property appraiser on January 1 of the year in 1209
which the catastrophic event for which the applicant is claiming 1210
a refund occurred. 1211
b.2. The number of days during the calendar year durin g 1212
which the residential improvement was uninhabitable. 1213
c.3. The postcatastrophic event just value of the 1214
residential parcel as determined by the property appraiser. 1215
d.4. The percent change in value applicable to the 1216
residential parcel. 1217
(3) Upon receipt of the written statement from the 1218
property appraiser, the tax collector shall calculate the damage 1219
differential pursuant to this section . 1220
(a) If the property taxes for the year in which the 1221
catastrophic event occurred have been paid, the tax collector 1222
must and process a refund in an amount equal to the catastrophic 1223
event refund. 1224
(b) If the property taxes for the year in which the 1225
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catastrophic event occurred have not been paid, the tax 1226
collector must process a refund in an amount equal to the 1227
catastrophic event refund only upon receipt of timely payment of 1228
the property taxes for the year in which the catastrophic event 1229
occurred. 1230
(4) Any person who is qualified to have his or her 1231
property taxes refunded under this section subsection (2) but 1232
fails to file an application by March 1 of the year immediately 1233
following the year in which the catastrophic event occurred may 1234
file an application for refund under this section subsection and 1235
may file a petition with the value adjustment board, pursuant to 1236
s. 194.011(3), requesting that a refund under this section 1237
subsection be granted. Such petition may be filed at any time 1238
during the taxable year on or before the 25th day following the 1239
mailing of the notice of proposed property taxes and non -ad 1240
valorem assessments by the property appraiser as provided in s. 1241
194.011(1). Upon reviewing the petition, if the person is 1242
qualified to receive the refund under this section subsection 1243
and demonstrates particular extenuating circumstances determined 1244
by the property appraiser or the value adjustment board to 1245
warrant granting a late application for refund, the property 1246
appraiser or the value adjustment board may grant a refund. 1247
(5) By September 1 of each year, the tax collector shall 1248
notify: 1249
(a) The department of the total r eduction in taxes for all 1250
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properties that qualified for a refund pursuant to this section 1251
for the year. 1252
(b) The governing board of each affected local government 1253
of the reduction in such local government's taxes that occurred 1254
pursuant to this section. 1255
(6) For purposes of this section, a residential 1256
improvement that is uninhabitable has no value. 1257
(7) The catastrophic event refund is determined only for 1258
purposes of calculating tax refunds for the year in which the 1259
residential improvement is uninhabitabl e as a result of the 1260
catastrophic event and does not determine a parcel's just value 1261
as of January 1 any subsequent year. 1262
(8)(6) This section does not affect the requirements of s. 1263
197.333. 1264
Section 14. The amendments made by this act to s. 197.319, 1265
Florida Statutes, first apply to the 2024 tax roll. 1266
Section 15. Subsection (2) of section 199.145, Florida 1267
Statutes, is amended to read: 1268
199.145 Corrective mortgages; assignments; assumptions; 1269
refinancing.— 1270
(2)(a) No additional nonrecurring tax shal l be due upon 1271
the assignment by the obligee of a note, bond, or other 1272
obligation for the payment of money upon which a nonrecurring 1273
tax has previously been paid. 1274
(b) A note or mortgage for a federal small business loan 1275
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program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1276
known as a 504 loan, which specifies the Small Business 1277
Administration as the obligee or mortgagee and increases the 1278
principal balance of a note or mortgage which is part of an 1279
interim loan for purposes of debenture guarantee fund ing upon 1280
which nonrecurring tax has previously been paid, is subject to 1281
additional tax only on the increase above the current principal 1282
balance. The obligor and mortgagor must be the same as on the 1283
prior note or mortgage and there may not be new or additio nal 1284
obligors or mortgagors. The prior note or the book and page 1285
number of the recorded interim mortgage must be referenced in 1286
the Small Business Administration note or mortgage. 1287
Section 16. Subsection (3) of section 201.08, Florida 1288
Statutes, is amended to read: 1289
201.08 Tax on promissory or nonnegotiable notes, written 1290
obligations to pay money, or assignments of wages or other 1291
compensation; exception. — 1292
(3)(a) No tax shall be required on promissory notes 1293
executed for students to receive financial aid f rom federal or 1294
state educational assistance programs, from loans guaranteed by 1295
the Federal Government or the state when federal regulations 1296
prohibit the assessment of such taxes against the borrower, or 1297
for any financial aid program administered by a state university 1298
or community college, and the holders of such promissory notes 1299
shall not lose any rights incident to the payment of such tax. 1300
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(b) A note or mortgage for a federal small business loan 1301
program transaction pursuant to 15 U.S.C. ss. 695 -697g, also 1302
known as a 504 loan, which specifies the Small Business 1303
Administration as the obligee or mortgagee and increases the 1304
principal balance of a note or mortgage which is part of an 1305
interim loan for purposes of debenture guarantee funding upon 1306
which documentary stamp tax has previously been paid, is subject 1307
to additional tax only on the increase above the current 1308
principal balance. The obligor and mortgagor must be the same as 1309
on the prior note or mortgage and there may not be new or 1310
additional obligors or mor tgagors. The prior note or the book 1311
and page number of the recorded interim mortgage must be 1312
referenced in the Small Business Administration note or 1313
mortgage. 1314
Section 17. Subsections (1) and (5) of section 202.19, 1315
Florida Statutes, are amended, and par agraph (d) is added to 1316
subsection (2) of that section, to read: 1317
202.19 Authorization to impose local communications 1318
services tax.— 1319
(1) The governing authority of each county and 1320
municipality may, by ordinance, levy a local discretionary 1321
communications services tax as provided in this section . 1322
(2) 1323
(d) The local communications services tax rate in effect 1324
on January 1, 2023, may not be increased before January 1, 2026. 1325
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(5) In addition to the communications services taxes 1326
authorized by subsection (1), a discretionary sales surtax that 1327
a county or school board has levied under s. 212.055 is imposed 1328
as a local communications services tax under this section, and 1329
the rate shall be determined in accordance with s. 202.20(3). 1330
However, any increase to the discretionary sales surtax levied 1331
under s. 212.055 on or after January 1, 2023, may not be added 1332
to the local communications services tax under this section 1333
before January 1, 2026. 1334
(a) Except as otherwise provided in this subsection, each 1335
such tax rate shall be applied, in addition to the other tax 1336
rates applied under this chapter, to communications services 1337
subject to tax under s. 202.12 which: 1338
1. Originate or terminate in this state; and 1339
2. Are charged to a service address in the county. 1340
(b) With respect to private communications services, the 1341
tax shall be on the sales price of such services provided within 1342
the county, which shall be determined in accordance with the 1343
following provisions: 1344
1. Any charge with respect to a channel termination point 1345
located within such county; 1346
2. Any charge for the use of a channel between two channel 1347
termination points located in such county; and 1348
3. Where channel termination points ar e located both 1349
within and outside of such county: 1350
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a. If any segment between two such channel termination 1351
points is separately billed, 50 percent of such charge; and 1352
b. If any segment of the circuit is not separately billed, 1353
an amount equal to the total charge for such circuit multiplied 1354
by a fraction, the numerator of which is the number of channel 1355
termination points within such county and the denominator of 1356
which is the total number of channel termination points of the 1357
circuit. 1358
Section 18. Subsecti ons (3) and (8) of section 206.9952, 1359
Florida Statutes, are amended to read: 1360
206.9952 Application for license as a natural gas fuel 1361
retailer.— 1362
(3)(a) Any person who acts as a natural gas retailer and 1363
does not hold a valid natural gas fuel retailer licen se shall 1364
pay a penalty of $200 for each month of operation without a 1365
license. This paragraph expires December 31, 2025 2023. 1366
(b) Effective January 1, 2026 2024, any person who acts as 1367
a natural gas fuel retailer and does not hold a valid natural 1368
gas fuel retailer license shall pay a penalty of 25 percent of 1369
the tax assessed on the total purchases made during the 1370
unlicensed period. 1371
(8) With the exception of a state or federal agency or a 1372
political subdivision licensed under this chapter, each person, 1373
as defined in this part, who operates as a natural gas fuel 1374
retailer shall report monthly to the department and pay a tax on 1375
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all natural gas fuel purchases beginning January 1, 2026 2024. 1376
Section 19. Subsection (2) of section 206.9955, Florida 1377
Statutes, is amended to read: 1378
206.9955 Levy of natural gas fuel tax. — 1379
(2) Effective January 1, 2026 2024, the following taxes 1380
shall be imposed: 1381
(a) An excise tax of 4 cents upon each motor fuel 1382
equivalent gallon of natural gas fuel. 1383
(b) An additional tax of 1 cent upon each motor fuel 1384
equivalent gallon of natural gas fuel, which is designated as 1385
the "ninth-cent fuel tax." 1386
(c) An additional tax of 1 cent on each motor fuel 1387
equivalent gallon of natural gas fuel by each county, which is 1388
designated as the "local option fuel tax." 1389
(d) An additional tax on each motor fuel equivalent gallon 1390
of natural gas fuel, which is designated as the "State 1391
Comprehensive Enhanced Transportation System Tax," at a rate 1392
determined pursuant to this paragraph. Before January 1, 2026 1393
2024, and each year thereafter, the department shall determine 1394
the tax rate applicable to the sale of natural gas fuel for the 1395
following 12-month period beginning January 1, rounded to the 1396
nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 1397
per gallon by the percentage change in the average of the 1398
Consumer Price Index issued by the United States Department of 1399
Labor for the most recent 12 -month period ending September 30, 1400
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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
compared to the base year average, which is the average for the 1401
12-month period ending September 30, 2013. 1402
(e)1. An additional tax is imposed on each motor fuel 1403
equivalent gallon of natural gas fuel for the privilege of 1404
selling natural gas fuel. Before January 1, 2026 2024, and each 1405
year thereafter, the department shall deter mine the tax rate 1406
applicable to the sale of natural gas fuel, rounded to the 1407
nearest tenth of a cent, for the following 12 -month period 1408
beginning January 1, by adjusting the tax rate of 9.2 cents per 1409
gallon by the percentage change in the average of the Co nsumer 1410
Price Index issued by the United States Department of Labor for 1411
the most recent 12-month period ending September 30, compared to 1412
the base year average, which is the average for the 12 -month 1413
period ending September 30, 2013. 1414
2. The department is au thorized to adopt rules and publish 1415
forms to administer this paragraph. 1416
Section 20. Subsection (1) of section 206.996, Florida 1417
Statutes, is amended to read: 1418
206.996 Monthly reports by natural gas fuel retailers; 1419
deductions.— 1420
(1) For the purpose of determining the amount of taxes 1421
imposed by s. 206.9955, each natural gas fuel retailer shall 1422
file beginning with February 2026 2024, and each month 1423
thereafter, no later than the 20th day of each month, monthly 1424
reports electronically with the department sho wing information 1425
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on inventory, purchases, nontaxable disposals, taxable uses, and 1426
taxable sales in gallons of natural gas fuel for the preceding 1427
month. However, if the 20th day of the month falls on a 1428
Saturday, Sunday, or federal or state legal holiday, a return 1429
must be accepted if it is electronically filed on the next 1430
succeeding business day. The reports must include, or be 1431
verified by, a written declaration stating that such report is 1432
made under the penalties of perjury. The natural gas fuel 1433
retailer shall deduct from the amount of taxes shown by the 1434
report to be payable an amount equivalent to 0.67 percent of the 1435
taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 1436
which deduction is allowed to the natural gas fuel retailer to 1437
compensate it for services rendered and expenses incurred in 1438
complying with the requirements of this part. This allowance is 1439
not deductible unless payment of applicable taxes is made on or 1440
before the 20th day of the month. This subsection may not be 1441
construed as authorizi ng a deduction from the constitutional 1442
fuel tax or the fuel sales tax. 1443
Section 21. Paragraph (d) of subsection (2) of section 1444
212.0306, Florida Statutes, is amended to read: 1445
212.0306 Local option food and beverage tax; procedure for 1446
levying; authorized uses; administration. — 1447
(2) 1448
(d) Sales in cities or towns presently imposing a 1449
municipal resort tax as authorized by chapter 67 -930, Laws of 1450
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Florida, are exempt from the taxes authorized by subsection (1) ; 1451
however, the tax authorized by paragraph (1)(b) may be levied in 1452
such city or town if the governing authority of the city or town 1453
adopts an ordinance that is subsequently approved by a majority 1454
of the registered electors in such city or town at a referendum 1455
held at a general election as defined i n s. 97.021. Any tax 1456
levied in a city or town pursuant to this paragraph takes effect 1457
on the first day of January following the general election in 1458
which the ordinance was approved. A referendum to reenact an 1459
expiring tax authorized under this paragraph mu st be held at a 1460
general election occurring within the 48 -month period 1461
immediately preceding the effective date of the reenacted tax, 1462
and the referendum may appear on the ballot only once within the 1463
48-month period. 1464
Section 22. Effective December 1, 202 3, paragraphs (c) and 1465
(d) of subsection (1) of section 212.031, Florida Statutes, are 1466
amended to read: 1467
212.031 Tax on rental or license fee for use of real 1468
property.— 1469
(1) 1470
(c) For the exercise of such privilege, a tax is levied at 1471
the rate of 4.5 5.5 percent of and on the total rent or license 1472
fee charged for such real property by the person charging or 1473
collecting the rental or license fee. The total rent or license 1474
fee charged for such real property shall include payments for 1475
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the granting of a privileg e to use or occupy real property for 1476
any purpose and shall include base rent, percentage rents, or 1477
similar charges. Such charges shall be included in the total 1478
rent or license fee subject to tax under this section whether or 1479
not they can be attributed to t he ability of the lessor's or 1480
licensor's property as used or operated to attract customers. 1481
Payments for intrinsically valuable personal property such as 1482
franchises, trademarks, service marks, logos, or patents are not 1483
subject to tax under this section. In the case of a contractual 1484
arrangement that provides for both payments taxable as total 1485
rent or license fee and payments not subject to tax, the tax 1486
shall be based on a reasonable allocation of such payments and 1487
shall not apply to that portion which is for the nontaxable 1488
payments. 1489
(d) If the rental or license fee of any such real property 1490
is paid by way of property, goods, wares, merchandise, services, 1491
or other thing of value, the tax shall be at the rate of 4.5 5.5 1492
percent of the value of the property, g oods, wares, merchandise, 1493
services, or other thing of value. 1494
Section 23. Subsection (10) of section 212.055, Florida 1495
Statutes, is amended to read: 1496
212.055 Discretionary sales surtaxes; legislative intent; 1497
authorization and use of proceeds. —It is the legislative intent 1498
that any authorization for imposition of a discretionary sales 1499
surtax shall be published in the Florida Statutes as a 1500
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subsection of this section, irrespective of the duration of the 1501
levy. Each enactment shall specify the types of countie s 1502
authorized to levy; the rate or rates which may be imposed; the 1503
maximum length of time the surtax may be imposed, if any; the 1504
procedure which must be followed to secure voter approval, if 1505
required; the purpose for which the proceeds may be expended; 1506
and such other requirements as the Legislature may provide. 1507
Taxable transactions and administrative procedures shall be as 1508
provided in s. 212.054. 1509
(10) DATES FOR REFERENDA. —A referendum to adopt , or amend, 1510
or reenact a local government discretionary sales su rtax under 1511
this section must be held at a general election as defined in s. 1512
97.021. A referendum to reenact an expiring surtax must be held 1513
at a general election occurring within the 48 -month period 1514
immediately preceding the effective date of the reenacted 1515
surtax. Such a referendum may appear on the ballot only once 1516
within the 48-month period. 1517
Section 24. Paragraph (a) of subsection (5) of section 1518
212.08, Florida Statutes, as amended by chapter 2023 -17, Laws of 1519
Florida, is amended, paragraph (w) is adde d to subsection (5), 1520
and paragraphs (qqq) through (uuu) are added to subsection (7) 1521
of that section, to read: 1522
212.08 Sales, rental, use, consumption, distribution, and 1523
storage tax; specified exemptions. —The sale at retail, the 1524
rental, the use, the consum ption, the distribution, and the 1525
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storage to be used or consumed in this state of the following 1526
are hereby specifically exempt from the tax imposed by this 1527
chapter. 1528
(5) EXEMPTIONS; ACCOUNT OF USE. — 1529
(a) Items in agricultural use and certain nets. —There are 1530
exempt from the tax imposed by this chapter nets designed and 1531
used exclusively by commercial fisheries; disinfectants, 1532
fertilizers, insecticides, pesticides, herbicides, fungicides, 1533
and weed killers used for application on crops or groves, 1534
including commercial nurseries and home vegetable gardens, used 1535
in dairy barns or on poultry farms for the purpose of protecting 1536
poultry or livestock, or used directly on poultry or livestock; 1537
animal health products that are administered to, applied to, or 1538
consumed by livestock or poultry to alleviate pain or cure or 1539
prevent sickness, disease, or suffering, including, but not 1540
limited to, antiseptics, absorbent cotton, gauze for bandages, 1541
lotions, vaccines, vitamins, and worm remedies; aquaculture 1542
health products that ar e used by aquaculture producers, as 1543
defined in s. 597.0015, to prevent or treat fungi, bacteria, and 1544
parasitic diseases; portable containers or movable receptacles 1545
in which portable containers are placed, used for processing 1546
farm products; field and garden seeds, including flower seeds; 1547
nursery stock, seedlings, cuttings, or other propagative 1548
material purchased for growing stock; seeds, seedlings, 1549
cuttings, and plants used to produce food for human consumption; 1550
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cloth, plastic, and other similar materials us ed for shade, 1551
mulch, or protection from frost or insects on a farm; hog wire 1552
and barbed wire fencing, including gates and materials used to 1553
construct or repair such fencing, used in agricultural 1554
production on lands classified as agricultural lands under s. 1555
193.461; materials used to construct or repair permanent or 1556
temporary fencing used to contain, confine, or process cattle, 1557
including gates and energized fencing systems, used in 1558
agricultural operations on lands classified as agricultural 1559
lands under s. 193.461; stakes used by a farmer to support 1560
plants during agricultural production; generators used on 1561
poultry farms; and liquefied petroleum gas or other fuel used to 1562
heat a structure in which started pullets or broilers are 1563
raised; however, such exemption i s not allowed unless the 1564
purchaser or lessee signs a certificate stating that the item to 1565
be exempted is for the exclusive use designated herein. Also 1566
exempt are cellophane wrappers, glue for tin and glass 1567
(apiarists), mailing cases for honey, shipping cas es, window 1568
cartons, and baling wire and twine used for baling hay, when 1569
used by a farmer to contain, produce, or process an agricultural 1570
commodity. 1571
(w) Renewable natural gas machinery and equipment. — 1572
1. As used in this paragraph, the term "renewable natural 1573
gas" means anaerobically generated biogas, landfill gas, or 1574
wastewater treatment gas refined to a methane content of 90 1575
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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
percent or greater, which may be used as transportation fuel or 1576
for electric generation or is of a quality capable of being 1577
injected into a natural gas pipeline. For purposes of this 1578
paragraph, any reference to natural gas includes renewable 1579
natural gas. 1580
2. The purchase of machinery and equipment that is 1581
primarily used in the production, storage, transportation, 1582
compression, or blending of renewable natural gas and that is 1583
used at a fixed location is exempt from the tax imposed by this 1584
chapter. 1585
3. Purchasers of machinery and equipment qualifying for 1586
the exemption provided in this paragraph must furnish the vendor 1587
with an affidavit stating that the item or items to be exempted 1588
are for the use designated herein. Purchasers with self -accrual 1589
authority pursuant to s. 212.183 are not required to provide 1590
this affidavit, but shall maintain all documentation necessary 1591
to prove the exempt status of purchases. 1592
4. A person furnishing a false affidavit to the vendor for 1593
the purpose of evading payment of the tax imposed under this 1594
chapter is subject to the penalty set forth in s. 212.085 and as 1595
otherwise provided by law. 1596
5. The department may adopt rules to administer this 1597
paragraph. 1598
(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 1599
entity by this chapter do not inure to any transaction that is 1600
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otherwise taxable under this chapter when payment is made by a 1601
representative or employe e of the entity by any means, 1602
including, but not limited to, cash, check, or credit card, even 1603
when that representative or employee is subsequently reimbursed 1604
by the entity. In addition, exemptions provided to any entity by 1605
this subsection do not inure to any transaction that is 1606
otherwise taxable under this chapter unless the entity has 1607
obtained a sales tax exemption certificate from the department 1608
or the entity obtains or provides other documentation as 1609
required by the department. Eligible purchases or lea ses made 1610
with such a certificate must be in strict compliance with this 1611
subsection and departmental rules, and any person who makes an 1612
exempt purchase with a certificate that is not in strict 1613
compliance with this subsection and the rules is liable for and 1614
shall pay the tax. The department may adopt rules to administer 1615
this subsection. 1616
(qqq) Baby and toddler products. —Also exempt from the tax 1617
imposed by this chapter are: 1618
1. Baby cribs, including baby playpens and baby play 1619
yards; 1620
2. Baby strollers; 1621
3. Baby safety gates; 1622
4. Baby monitors; 1623
5. Child safety cabinet locks and latches and electrical 1624
socket covers; 1625
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6. Bicycle child carrier seats and trailers designed for 1626
carrying young children, including any adaptors and accessories 1627
for these seats and trailers; 1628
7. Baby exercisers, jumpers, bouncer seats, and swings; 1629
8. Breast pumps, bottle sterilizers, baby bottles and 1630
nipples, pacifiers, and teething rings; 1631
9. Baby wipes; 1632
10. Changing tables and changing pads; 1633
11. Children's diapers, including single-use diapers, 1634
reusable diapers, and reusable diaper inserts; and 1635
12. Baby and toddler clothing, apparel, and shoes, 1636
primarily intended for and marketed for children age 5 or 1637
younger. Baby and toddler clothing size 5T and smaller and baby 1638
and toddler shoes size 13T and smaller are presumed to be 1639
primarily intended for and marketed for children age 5 or 1640
younger. 1641
(rrr) Diapers and incontinence products. —The sale for 1642
human use of diapers, incontinence undergarments, incontinence 1643
pads, or incontinence liners is exempt from the tax imposed by 1644
this chapter. 1645
(sss) Oral hygiene products. — 1646
1. Also exempt from the tax imposed by this chapter are 1647
oral hygiene products. 1648
2. As used in this paragraph, the term "oral hygiene 1649
products" means electri c and manual toothbrushes, toothpaste, 1650
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dental floss, dental picks, oral irrigators, and mouthwash. 1651
(ttt) Firearm safety devices. —The sale of the following 1652
are exempt from the tax imposed by this chapter: 1653
1. A firearm safe, firearm lockbox, firearm case , or other 1654
device that is designed to be used to store a firearm and that 1655
is designed to be unlocked only by means of a key, a 1656
combination, or other similar means. 1657
2. A firearm trigger lock or firearm cable lock that, when 1658
installed on a firearm, is desi gned to prevent the firearm from 1659
being operated without first deactivating the device and that is 1660
designed to be unlocked only by means of a key, a combination, 1661
or other similar means. 1662
(uuu) Small private investigative agencies. — 1663
1. As used in this par agraph, the term: 1664
a. "Private investigation services" has the same meaning 1665
as "private investigation," as defined in s. 493.6101(17). 1666
b. "Small private investigative agency" means a private 1667
investigator licensed under s. 493.6201 which: 1668
(I) Employs three or fewer full-time or part-time 1669
employees, including those performing services pursuant to an 1670
employee leasing arrangement as defined in s. 468.520(4), in 1671
total; and 1672
(II) During the previous calendar year, performed private 1673
investigation services ot herwise taxable under this chapter in 1674
which the charges for the services performed were less than 1675
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$150,000 for all its businesses related through common 1676
ownership. 1677
2. The sale of private investigation services by a small 1678
private investigative agency to a client is exempt from the tax 1679
imposed by this chapter. 1680
3. The exemption provided by this paragraph may not apply 1681
in the first calendar year a small private investigative agency 1682
conducts sales of private investigation services taxable under 1683
this chapter. 1684
Section 25. Paragraph (d) of subsection (6) of section 1685
212.20, Florida Statutes, is amended to read: 1686
212.20 Funds collected, disposition; additional powers of 1687
department; operational expense; refund of taxes adjudicated 1688
unconstitutionally collected. — 1689
(6) Distribution of all proceeds under this chapter and 1690
ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 1691
(d) The proceeds of all other taxes and fees imposed 1692
pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 1693
and (2)(b) shall be distributed as follows: 1694
1. In any fiscal year, the greater of $500 million, minus 1695
an amount equal to 4.6 percent of the proceeds of the taxes 1696
collected pursuant to chapter 201, or 5.2 percent of all other 1697
taxes and fees imposed pursuant to this cha pter or remitted 1698
pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 1699
monthly installments into the General Revenue Fund. 1700
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2. After the distribution under subparagraph 1., 8.9744 1701
percent of the amount remitted by a sales tax dealer located 1702
within a participating county pursuant to s. 218.61 shall be 1703
transferred into the Local Government Half -cent Sales Tax 1704
Clearing Trust Fund. Beginning July 1, 2003, the amount to be 1705
transferred shall be reduced by 0.1 percent, and the department 1706
shall distribute this amount to the Public Employees Relations 1707
Commission Trust Fund less $5,000 each month, which shall be 1708
added to the amount calculated in subparagraph 3. and 1709
distributed accordingly. 1710
3. After the distribution under subparagraphs 1. and 2., 1711
0.0966 percent shall be transferred to the Local Government 1712
Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 1713
to s. 218.65. 1714
4. After the distributions under subparagraphs 1., 2., and 1715
3., 2.0810 percent of the available proceeds shall be 1716
transferred monthly to the Revenue Sharing Trust Fund for 1717
Counties pursuant to s. 218.215. 1718
5. After the distributions under subparagraphs 1., 2., and 1719
3., 1.3653 percent of the available proceeds shall be 1720
transferred monthly to the Revenue Sharing Trust Fund for 1721
Municipalities pursuant to s. 218.215. If the total revenue to 1722
be distributed pursuant to this subparagraph is at least as 1723
great as the amount due from the Revenue Sharing Trust Fund for 1724
Municipalities and the former Municipal Financial Assistance 1725
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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
Trust Fund in state fiscal year 1999 -2000, no municipality shall 1726
receive less than the amount due from the Revenue Sharing Trust 1727
Fund for Municipalities and the former Municipal Financial 1728
Assistance Trust Fund in state fiscal year 1999 -2000. If the 1729
total proceeds to be distributed are less than the amount 1730
received in combination from the Revenue Sharing Trust Fund for 1731
Municipalities and the former Municipal Financial Assistance 1732
Trust Fund in state fiscal year 1999 -2000, each municipality 1733
shall receive an amount proportio nate to the amount it was due 1734
in state fiscal year 1999 -2000. 1735
6. Of the remaining proceeds: 1736
a. In each fiscal year, the sum of $29,915,500 shall be 1737
divided into as many equal parts as there are counties in the 1738
state, and one part shall be distributed to each county. The 1739
distribution among the several counties must begin each fiscal 1740
year on or before January 5th and continue monthly for a total 1741
of 4 months. If a local or special law required that any moneys 1742
accruing to a county in fiscal year 1999 -2000 under the then-1743
existing provisions of s. 550.135 be paid directly to the 1744
district school board, special district, or a municipal 1745
government, such payment must continue until the local or 1746
special law is amended or repealed. The state covenants with 1747
holders of bonds or other instruments of indebtedness issued by 1748
local governments, special districts, or district school boards 1749
before July 1, 2000, that it is not the intent of this 1750
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subparagraph to adversely affect the rights of those holders or 1751
relieve local governments, special districts, or district school 1752
boards of the duty to meet their obligations as a result of 1753
previous pledges or assignments or trusts entered into which 1754
obligated funds received from the distribution to county 1755
governments under then -existing s. 550.135. This distribution 1756
specifically is in lieu of funds distributed under s. 550.135 1757
before July 1, 2000. 1758
b. The department shall distribute $166,667 monthly to 1759
each applicant certified as a facility for a new or retained 1760
professional sports fra nchise pursuant to s. 288.1162. Up to 1761
$41,667 shall be distributed monthly by the department to each 1762
certified applicant as defined in s. 288.11621 for a facility 1763
for a spring training franchise. However, not more than $416,670 1764
may be distributed monthly i n the aggregate to all certified 1765
applicants for facilities for spring training franchises. 1766
Distributions begin 60 days after such certification and 1767
continue for not more than 30 years, except as otherwise 1768
provided in s. 288.11621. A certified applicant ide ntified in 1769
this sub-subparagraph may not receive more in distributions than 1770
expended by the applicant for the public purposes provided in s. 1771
288.1162(5) or s. 288.11621(3). 1772
c. Beginning 30 days after notice by the Department of 1773
Economic Opportunity to th e Department of Revenue that an 1774
applicant has been certified as the professional golf hall of 1775
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fame pursuant to s. 288.1168 and is open to the public, $166,667 1776
shall be distributed monthly, for up to 300 months, to the 1777
applicant. 1778
d. Beginning 30 days afte r notice by the Department of 1779
Economic Opportunity to the Department of Revenue that the 1780
applicant has been certified as the International Game Fish 1781
Association World Center facility pursuant to s. 288.1169, and 1782
the facility is open to the public, $83,333 shall be distributed 1783
monthly, for up to 168 months, to the applicant. This 1784
distribution is subject to reduction pursuant to s. 288.1169. 1785
e. The department shall distribute up to $83,333 monthly 1786
to each certified applicant as defined in s. 288.11631 for a 1787
facility used by a single spring training franchise, or up to 1788
$166,667 monthly to each certified applicant as defined in s. 1789
288.11631 for a facility used by more than one spring training 1790
franchise. Monthly distributions begin 60 days after such 1791
certification or July 1, 2016, whichever is later, and continue 1792
for not more than 20 years to each certified applicant as 1793
defined in s. 288.11631 for a facility used by a single spring 1794
training franchise or not more than 25 years to each certified 1795
applicant as defined in s. 288.11631 for a facility used by more 1796
than one spring training franchise. A certified applicant 1797
identified in this sub -subparagraph may not receive more in 1798
distributions than expended by the applicant for the public 1799
purposes provided in s. 288.116 31(3). 1800
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f. The department shall distribute $15,333 monthly to the 1801
State Transportation Trust Fund. 1802
g.(I) On or before July 25, 2021, August 25, 2021, and 1803
September 25, 2021, the department shall distribute $324,533,334 1804
in each of those months to the Une mployment Compensation Trust 1805
Fund, less an adjustment for refunds issued from the General 1806
Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 1807
distribution. The adjustments made by the department to the 1808
total distributions shall be equal to the to tal refunds made 1809
pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 1810
subtracted from any single distribution exceeds the 1811
distribution, the department may not make that distribution and 1812
must subtract the remaining balance from the next distributio n. 1813
(II) Beginning July 2022, and on or before the 25th day of 1814
each month, the department shall distribute $90 million monthly 1815
to the Unemployment Compensation Trust Fund. 1816
(III) If the ending balance of the Unemployment 1817
Compensation Trust Fund exceeds $ 4,071,519,600 on the last day 1818
of any month, as determined from United States Department of the 1819
Treasury data, the Office of Economic and Demographic Research 1820
shall certify to the department that the ending balance of the 1821
trust fund exceeds such amount. 1822
(IV) This sub-subparagraph is repealed, and the department 1823
shall end monthly distributions under sub -sub-subparagraph (II), 1824
on the date the department receives certification under sub -sub-1825
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subparagraph (III). 1826
h. Beginning July 1, 2023, in each fiscal year, the 1827
department shall distribute $27.5 million to the Florida 1828
Agricultural Promotional Campaign Trust Fund under s. 571.26, 1829
for further distribution in accordance with s. 571.265. This 1830
sub-subparagraph is repealed June 30, 2025. 1831
7. All other proceeds mus t remain in the General Revenue 1832
Fund. 1833
Section 26. Paragraph (o) of subsection (8) of section 1834
213.053, Florida Statutes, is amended to read: 1835
213.053 Confidentiality and information sharing. — 1836
(8) Notwithstanding any other provision of this section, 1837
the department may provide: 1838
(o) Information relative to ss. 220.1845 , 220.199, and 1839
376.30781 to the Department of Environmental Protection in the 1840
conduct of its official business. 1841
1842
Disclosure of information under this subsection shall be 1843
pursuant to a written agreement between the executive director 1844
and the agency. Such agencies, governmental or nongovernmental, 1845
shall be bound by the same requirements of confidentiality as 1846
the Department of Revenue. Breach of confidentiality is a 1847
misdemeanor of the firs t degree, punishable as provided by s. 1848
775.082 or s. 775.083. 1849
Section 27. Subsection (8) of section 220.02, Florida 1850
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Statutes, is amended to read: 1851
220.02 Legislative intent. — 1852
(8) It is the intent of the Legislature that credits 1853
against either the co rporate income tax or the franchise tax be 1854
applied in the following order: those enumerated in s. 631.828, 1855
those enumerated in s. 220.191, those enumerated in s. 220.181, 1856
those enumerated in s. 220.183, those enumerated in s. 220.182, 1857
those enumerated in s . 220.1895, those enumerated in s. 220.195, 1858
those enumerated in s. 220.184, those enumerated in s. 220.186, 1859
those enumerated in s. 220.1845, those enumerated in s. 220.19, 1860
those enumerated in s. 220.185, those enumerated in s. 220.1875, 1861
those enumerated in s. 220.1876, those enumerated in s. 1862
220.1877, those enumerated in s. 220.193, those enumerated in s. 1863
288.9916, those enumerated in s. 220.1899, those enumerated in 1864
s. 220.194, those enumerated in s. 220.196, those enumerated in 1865
s. 220.198, and those enumerated in s. 220.1915 , those 1866
enumerated in s. 220.199, and those enumerated in s. 220.1991 . 1867
Section 28. Effective upon this act becoming a law, 1868
paragraph (n) of subsection (1) and paragraph (c) of subsection 1869
(2) of section 220.03, Florida Statutes, are amended to read: 1870
220.03 Definitions. — 1871
(1) SPECIFIC TERMS. —When used in this code, and when not 1872
otherwise distinctly expressed or manifestly incompatible with 1873
the intent thereof, the following terms shall have the following 1874
meanings: 1875
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(n) "Internal Revenue Code" means the United States 1876
Internal Revenue Code of 1986, as amended and in effect on 1877
January 1, 2023 2022, except as provided in subsection (3). 1878
(2) DEFINITIONAL RULES. —When used in this code and neither 1879
otherwise distinctly expressed nor manife stly incompatible with 1880
the intent thereof: 1881
(c) Any term used in this code has the same meaning as 1882
when used in a comparable context in the Internal Revenue Code 1883
and other statutes of the United States relating to federal 1884
income taxes, as such code and st atutes are in effect on January 1885
1, 2023 2022. However, if subsection (3) is implemented, the 1886
meaning of a term shall be taken at the time the term is applied 1887
under this code. 1888
Section 29. (1) The amendments made by this act to s. 1889
220.03, Florida Statut es, operate retroactively to January 1, 1890
2023. 1891
(2) This section shall take effect upon becoming a law. 1892
Section 30. Paragraph (a) of subsection (1) of section 1893
220.13, Florida Statutes, is amended to read: 1894
220.13 "Adjusted federal income" defined. — 1895
(1) The term "adjusted federal income" means an amount 1896
equal to the taxpayer's taxable income as defined in subsection 1897
(2), or such taxable income of more than one taxpayer as 1898
provided in s. 220.131, for the taxable year, adjusted as 1899
follows: 1900
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(a) Additions.—There shall be added to such taxable 1901
income: 1902
1.a. The amount of any tax upon or measured by income, 1903
excluding taxes based on gross receipts or revenues, paid or 1904
accrued as a liability to the District of Columbia or any state 1905
of the United States whi ch is deductible from gross income in 1906
the computation of taxable income for the taxable year. 1907
b. Notwithstanding sub -subparagraph a., if a credit taken 1908
under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1909
taxable income in a previous taxable year u nder subparagraph 11. 1910
and is taken as a deduction for federal tax purposes in the 1911
current taxable year, the amount of the deduction allowed shall 1912
not be added to taxable income in the current year. The 1913
exception in this sub -subparagraph is intended to ensu re that 1914
the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1915
added in the applicable taxable year and does not result in a 1916
duplicate addition in a subsequent year. 1917
2. The amount of interest which is excluded from taxable 1918
income under s. 103(a) of the Internal Revenue Code or any other 1919
federal law, less the associated expenses disallowed in the 1920
computation of taxable income under s. 265 of the Internal 1921
Revenue Code or any other law, excluding 60 percent of any 1922
amounts included in alternative minimu m taxable income, as 1923
defined in s. 55(b)(2) of the Internal Revenue Code, if the 1924
taxpayer pays tax under s. 220.11(3). 1925
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3. In the case of a regulated investment company or real 1926
estate investment trust, an amount equal to the excess of the 1927
net long-term capital gain for the taxable year over the amount 1928
of the capital gain dividends attributable to the taxable year. 1929
4. That portion of the wages or salaries paid or incurred 1930
for the taxable year which is equal to the amount of the credit 1931
allowable for the ta xable year under s. 220.181. This 1932
subparagraph shall expire on the date specified in s. 290.016 1933
for the expiration of the Florida Enterprise Zone Act. 1934
5. That portion of the ad valorem school taxes paid or 1935
incurred for the taxable year which is equal to the amount of 1936
the credit allowable for the taxable year under s. 220.182. This 1937
subparagraph shall expire on the date specified in s. 290.016 1938
for the expiration of the Florida Enterprise Zone Act. 1939
6. The amount taken as a credit under s. 220.195 which is 1940
deductible from gross income in the computation of taxable 1941
income for the taxable year. 1942
7. That portion of assessments to fund a guaranty 1943
association incurred for the taxable year which is equal to the 1944
amount of the credit allowable for the taxable year. 1945
8. In the case of a nonprofit corporation which holds a 1946
pari-mutuel permit and which is exempt from federal income tax 1947
as a farmers' cooperative, an amount equal to the excess of the 1948
gross income attributable to the pari -mutuel operations over the 1949
attributable expenses for the taxable year. 1950
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9. The amount taken as a credit for the taxable year under 1951
s. 220.1895. 1952
10. Up to nine percent of the eligible basis of any 1953
designated project which is equal to the credit allowable for 1954
the taxable year under s. 2 20.185. 1955
11. Any amount taken as a credit for the taxable year 1956
under s. 220.1875, s. 220.1876, or s. 220.1877. The addition in 1957
this subparagraph is intended to ensure that the same amount is 1958
not allowed for the tax purposes of this state as both a 1959
deduction from income and a credit against the tax. This 1960
addition is not intended to result in adding the same expense 1961
back to income more than once. 1962
12. The amount taken as a credit for the taxable year 1963
under s. 220.193. 1964
13. Any portion of a qualified invest ment, as defined in 1965
s. 288.9913, which is claimed as a deduction by the taxpayer and 1966
taken as a credit against income tax pursuant to s. 288.9916. 1967
14. The costs to acquire a tax credit pursuant to s. 1968
288.1254(5) that are deducted from or otherwise reduce federal 1969
taxable income for the taxable year. 1970
15. The amount taken as a credit for the taxable year 1971
pursuant to s. 220.194. 1972
16. The amount taken as a credit for the taxable year 1973
under s. 220.196. The addition in this subparagraph is intended 1974
to ensure that the same amount is not allowed for the tax 1975
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purposes of this state as both a deduction from income and a 1976
credit against the tax. The addition is not intended to result 1977
in adding the same expense back to income more than once. 1978
17. The amount taken as a credit for the taxable year 1979
pursuant to s. 220.198. 1980
18. The amount taken as a credit for the taxable year 1981
pursuant to s. 220.1915. 1982
19. The amount taken as a credit for the taxable year 1983
pursuant to s. 220.199. 1984
20. The amount taken as a credit for th e taxable year 1985
pursuant to s. 220.1991. 1986
Section 31. Paragraph (f) of subsection (2) of section 1987
220.1845, Florida Statutes, is amended to read: 1988
220.1845 Contaminated site rehabilitation tax credit. — 1989
(2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS. — 1990
(f) Beginning in fiscal year 2023 -2024, the total amount 1991
of the tax credits which may be granted under this section is 1992
$35 $27.5 million in the 2021 -2022 fiscal year and $10 million 1993
in each fiscal year thereafter. 1994
Section 32. Section 220.199, Florida Statutes, is created 1995
to read: 1996
220.199 Residential graywater system tax credit. — 1997
(1) For purposes of this section, the term: 1998
(a) "Developer" has the same meaning as in s. 380.031(2). 1999
(b) "Graywater" has the same meaning as in s. 2000
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381.0065(2)(f). 2001
(2) For taxable years beginning on or after January 1, 2002
2024, a developer or homebuilder is eligible to receive a credit 2003
against the tax imposed by this chapter in an amount up to 50 2004
percent of the cost of each NSF/ANSI 350 Class R certified 2005
noncommercial, residential graywater system purchased during the 2006
taxable year. The tax credit may not exceed $4,200 for each 2007
system purchased. A developer or homebuilder may not receive 2008
total credits in excess of $2 million per taxable year. 2009
(3)(a) To claim a credit unde r this section, a developer 2010
or homebuilder must submit an application to the Department of 2011
Environmental Protection which includes documentation showing 2012
that the developer or homebuilder has purchased for use in this 2013
state a graywater system meeting the re quirements of subsection 2014
(2) and that the graywater system meets the functionality 2015
assurances provided in s. 403.892(3)(c). The Department of 2016
Environmental Protection shall make a determination on the 2017
eligibility of the applicant for the credit sought and shall 2018
certify the determination to the applicant and the Department of 2019
Revenue within 60 days after receipt of a completed application. 2020
The taxpayer must attach the certification from the Department 2021
of Environmental Protection to the tax return on which th e 2022
credit is claimed. 2023
(b) No credits may be certified by the Department of 2024
Environmental Protection for taxable years beginning on or after 2025
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January 1, 2027. 2026
(4) Any unused tax credit authorized under this section 2027
may be carried forward and claimed by th e taxpayer for up to 2 2028
taxable years. 2029
(5) The department may adopt rules to administer this 2030
section, including, but not limited to, rules prescribing the 2031
method to claim a credit certified by the Department of 2032
Environmental Protection under this section. 2033
(6) The Department of Environmental Protection may adopt 2034
rules to administer this section, including, but not limited to, 2035
rules relating to application forms for credit approval and 2036
certification and the application and certification procedures, 2037
guidelines, and requirements necessary to administer this 2038
section. 2039
(7) This section is repealed December 31, 2030. 2040
Section 33. Section 220.1991, Florida Statutes, is created 2041
to read: 2042
220.1991 Credit for manufacturing of human breast milk 2043
derived human milk fortifiers.— 2044
(1)(a) For taxable years beginning on or after January 1, 2045
2023, there is allowed a credit of 50 percent of the cost of 2046
manufacturing equipment purchased for use in the production of 2047
human breast milk derived human milk fortifiers in this s tate. 2048
Such purchase must be made on or before the date the taxpayer is 2049
required to file a return pursuant to s. 220.222. The credit 2050
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granted by this section must be reduced by the difference 2051
between the amount of federal corporate income tax, taking into 2052
account the credit granted by this section, and the amount of 2053
federal corporate income tax without application of the credit 2054
granted by this section. 2055
(b) Qualifying manufacturing equipment must be equipment 2056
for use in the production of human breast milk de rived human 2057
milk fortifiers: 2058
1. That can be sold as a product using a pasteurization or 2059
sterilization process. 2060
2. In compliance with all applicable United States Food 2061
and Drug Administration provisions. 2062
(c) Tax credits under this section are available only for 2063
purchases of qualifying manufacturing equipment made during the 2064
state fiscal year for which the application is submitted, or 2065
during the 6 months preceding such state fiscal year. 2066
(2)(a) The combined total amount of tax credits which ma y 2067
be granted to taxpayers under this section is $5 million in each 2068
of state fiscal years 2023 -2024 and 2024-2025. 2069
(b) The annual limitation under paragraph (a) applies for 2070
taxpayers whose taxable years begin on or after January 1 of the 2071
calendar year preceding the start of the applicable state fiscal 2072
year. 2073
(3)(a) The department may adopt rules governing the manner 2074
and form of applications for the tax credit and establishing 2075
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qualification requirements for the tax credit. The form must 2076
include an affidavit certifying that all information contained 2077
in the application is true and correct, and must require 2078
documentation of all costs incurred for which a credit is being 2079
claimed. 2080
(b) The department must approve the tax credit prior to 2081
the taxpayer taking the credit on a return. The department must 2082
approve credits on a first -come, first-served basis. If the 2083
department determines that an application is incomplete, the 2084
department shall notify the taxpayer in writing and the taxpayer 2085
shall have 30 days after recei ving such notification to correct 2086
any deficiency. If corrected in a timely manner, the application 2087
shall be deemed completed as of the date the application was 2088
first submitted; however, no additional costs may be added to 2089
the application and the amount of credit requested on the 2090
application may not be increased during the correction period. 2091
(c) A taxpayer may carry forward any unused portion of a 2092
tax credit under this section for up to 5 taxable years. 2093
(4)(a) A taxpayer who files a Florida consolidated return 2094
as a member of an affiliated group pursuant to s. 220.131(1) may 2095
be allowed the credit on a consolidated return basis. 2096
(b) A taxpayer may not convey, transfer, or assign an 2097
approved tax credit or a carryforward tax credit to another 2098
entity unless all of the assets of the taxpayer are conveyed, 2099
transferred, or assigned in the same transaction. However, a tax 2100
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credit under this section may be conveyed, transferred, or 2101
assigned between members of an affiliated group of corporations. 2102
A taxpayer shall notify the department of its intent to convey, 2103
transfer, or assign a tax credit to another member within an 2104
affiliated group of corporations. The amount conveyed, 2105
transferred, or assigned is available to another member of the 2106
affiliated group of corporations upon approval by the 2107
department. 2108
(c) Within 10 days after approving or denying the 2109
conveyance, transfer, or assignment of a tax credit under 2110
paragraph (b), the department shall provide a copy of its 2111
approval or denial letter to the corporation. 2112
(5) If a taxpayer applies and is approved for a credit 2113
under this section after timely requesting an extension to file 2114
under s. 220.222(2), the: 2115
(a) Credit does not reduce the amount of tax due for 2116
purposes of the department's determination as to whether the 2117
taxpayer was in compliance with the requirement to pay tentative 2118
taxes under ss. 220.222 and 220.32. 2119
(b) Taxpayer's noncompliance with the requirement to pay 2120
tentative taxes shall result in the revocation and rescindment 2121
of any such credit. 2122
(c) Taxpayer shall be assessed for any taxes, penalties, 2123
or interest due from the taxpayer's noncompliance with the 2124
requirement to pay tentative taxes. For purposes of calculating 2125
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the underpayment of estimated corporate income taxes under s. 2126
220.34, the final amount d ue is the amount after credits earned 2127
under this section are deducted. 2128
(6) For purposes of determining if a penalty or interest 2129
under s. 220.34(2)(d)1. will be imposed for underpayment of 2130
estimated corporate income tax, a taxpayer may, after earning a 2131
credit under this section, reduce any estimated payment in that 2132
taxable year by the amount of the credit. 2133
(7) This section is repealed December 31, 2031. 2134
Section 34. Paragraph (c) of subsection (2) of section 2135
220.222, Florida Statutes, as amended by se ction 22 of chapter 2136
2023-17, Laws of Florida, is amended to read: 2137
220.222 Returns; time and place for filing. — 2138
(2) 2139
(c)1. For purposes of this subsection, a taxpayer is not 2140
in compliance with s. 220.32 if the taxpayer underpays the 2141
required payment by more than the greater of $2,000 or 30 2142
percent of the tax shown on the return when filed. 2143
2. For the purpose of determining compliance with s. 2144
220.32 as referenced in subparagraph 1., the tax shown on the 2145
return when filed must include the amount of the a llowable 2146
credits taken on the return pursuant to s. 220.1875, s. 2147
220.1876, s. 220.1877, or s. 220.1878. 2148
Section 35. Paragraph (a) of subsection (4) of section 2149
336.021, Florida Statutes, is amended to read: 2150
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336.021 County transportation system; levy o f ninth-cent 2151
fuel tax on motor fuel and diesel fuel. — 2152
(4)(a)1. A certified copy of the ordinance proposing to 2153
levy the tax pursuant to referendum shall be furnished by the 2154
county to the department within 10 days after approval of such 2155
ordinance. 2156
2. A referendum to adopt, amend, or reenact a tax under 2157
this subsection must shall be held only at a general election , 2158
as defined in s. 97.021. A referendum to reenact an expiring tax 2159
must be held at a general election occurring within the 48 -month 2160
period immediately preceding the effective date of the reenacted 2161
tax, and the referendum may appear on the ballot only once 2162
within the 48-month period. 2163
3. The county levying the tax pursuant to referendum shall 2164
notify the department within 10 days after the passage o f the 2165
referendum of such passage and of the time period during which 2166
the tax will be levied. The failure to furnish the certified 2167
copy will not invalidate the passage of the ordinance. 2168
Section 36. Paragraph (b) of subsection (1) and paragraph 2169
(b) of subsection (3) of section 336.025, Florida Statutes, are 2170
amended to read: 2171
336.025 County transportation system; levy of local option 2172
fuel tax on motor fuel and diesel fuel. — 2173
(1) 2174
(b) In addition to other taxes allowed by law, there may 2175
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be levied as provided in s. 206.41(1)(e) a 1 -cent, 2-cent, 3-2176
cent, 4-cent, or 5-cent local option fuel tax upon every gallon 2177
of motor fuel sold in a county and taxed under the provisions of 2178
part I of chapter 206. The tax shall be levied by an ordinance 2179
adopted by a majority plus one vote of the membership of the 2180
governing body of the county or by referendum. A referendum to 2181
adopt, amend, or reenact a tax under this subsection must shall 2182
be held only at a general election , as defined in s. 97.021. A 2183
referendum to reenact an e xpiring tax must be held at a general 2184
election occurring within the 48 -month period immediately 2185
preceding the effective date of the reenacted tax, and the 2186
referendum may appear on the ballot only once within the 48 -2187
month period. 2188
1. All impositions and ra te changes of the tax shall be 2189
levied before October 1, to be effective January 1 of the 2190
following year. However, levies of the tax which were in effect 2191
on July 1, 2002, and which expire on August 31 of any year may 2192
be reimposed at the current authorized r ate provided the tax is 2193
levied before July 1 and is effective September 1 of the year of 2194
expiration. 2195
2. The county may, prior to levy of the tax, establish by 2196
interlocal agreement with one or more municipalities located 2197
therein, representing a majority o f the population of the 2198
incorporated area within the county, a distribution formula for 2199
dividing the entire proceeds of the tax among county government 2200
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and all eligible municipalities within the county. If no 2201
interlocal agreement is adopted before the effe ctive date of the 2202
tax, tax revenues shall be distributed pursuant to the 2203
provisions of subsection (4). If no interlocal agreement exists, 2204
a new interlocal agreement may be established prior to June 1 of 2205
any year pursuant to this subparagraph. However, any interlocal 2206
agreement agreed to under this subparagraph after the initial 2207
levy of the tax or change in the tax rate authorized in this 2208
section shall under no circumstances materially or adversely 2209
affect the rights of holders of outstanding bonds which are 2210
backed by taxes authorized by this paragraph, and the amounts 2211
distributed to the county government and each municipality shall 2212
not be reduced below the amount necessary for the payment of 2213
principal and interest and reserves for principal and interest 2214
as required under the covenants of any bond resolution 2215
outstanding on the date of establishment of the new interlocal 2216
agreement. 2217
3. County and municipal governments shall use moneys 2218
received pursuant to this paragraph for transportation 2219
expenditures needed to meet the requirements of the capital 2220
improvements element of an adopted comprehensive plan or for 2221
expenditures needed to meet immediate local transportation 2222
problems and for other transportation -related expenditures that 2223
are critical for building comprehen sive roadway networks by 2224
local governments. For purposes of this paragraph, expenditures 2225
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for the construction of new roads, the reconstruction or 2226
resurfacing of existing paved roads, or the paving of existing 2227
graded roads shall be deemed to increase capaci ty and such 2228
projects shall be included in the capital improvements element 2229
of an adopted comprehensive plan. Expenditures for purposes of 2230
this paragraph shall not include routine maintenance of roads. 2231
(3) The tax authorized pursuant to paragraph (1)(a) s hall 2232
be levied using either of the following procedures: 2233
(b) If no interlocal agreement or resolution is adopted 2234
pursuant to subparagraph (a)1. or subparagraph (a)2., 2235
municipalities representing more than 50 percent of the county 2236
population may, prior to June 20, adopt uniform resolutions 2237
approving the local option tax, establishing the duration of the 2238
levy and the rate authorized in paragraph (1)(a), and setting 2239
the date for a countywide referendum on whether to levy the tax. 2240
A referendum to adopt, amend, or reenact a tax under this 2241
subsection must shall be held only at a general election , as 2242
defined in s. 97.021. A referendum to reenact an expiring tax 2243
must be held at a general election occurring within the 48 -month 2244
period immediately preceding the effec tive date of the reenacted 2245
surtax, and the referendum may appear on the ballot only once 2246
within the 48-month period. The tax shall be levied and 2247
collected countywide on January 1 following 30 days after voter 2248
approval. 2249
Section 37. Subsection (4) of sec tion 376.30781, Florida 2250
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Statutes, is amended to read: 2251
376.30781 Tax credits for rehabilitation of drycleaning -2252
solvent-contaminated sites and brownfield sites in designated 2253
brownfield areas; application process; rulemaking authority; 2254
revocation authority. — 2255
(4) The Department of Environmental Protection is 2256
responsible for allocating the tax credits provided for in s. 2257
220.1845, which may not exceed $35 a total of $27.5 million in 2258
tax credits in fiscal year 2021 -2022 and $10 million in tax 2259
credits each fiscal year thereafter. 2260
Section 38. Paragraph (a) of subsection (5) of section 2261
402.62, Florida Statutes, is amended to read: 2262
402.62 Strong Families Tax Credit. — 2263
(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 2264
AND LIMITATIONS.— 2265
(a) Beginning in fiscal year 2023-2024 2022-2023, the tax 2266
credit cap amount is $20 $10 million in each state fiscal year. 2267
Section 39. Section 550.09516, Florida Statutes, is 2268
created to read: 2269
550.09516 Credit for eligible permitholders conducting 2270
thoroughbred racing.— 2271
(1) Beginning July 1, 2023, each permitholder authorized 2272
to conduct pari-mutuel wagering meets of thoroughbred racing 2273
under this chapter is eligible for a credit equal to the amount 2274
paid by the permitholder in the prior state fiscal ye ar to the 2275
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federal Horseracing Integrity and Safety Authority, inclusive of 2276
any applicable true-up calculations or credits made, granted, or 2277
applied to the assessment imposed on the permitholder or the 2278
state by such authority, for covered horse racing in th e state, 2279
pursuant to the Horseracing Integrity and Safety Act of 2020 as 2280
set forth in the Consolidated Appropriations Act, 2021, Pub. L. 2281
No. 116-260. 2282
(2) The commission shall require sufficient documentation 2283
to substantiate the amounts paid by an eligibl e permitholder to 2284
qualify for the tax credit under this section. 2285
(3) Beginning July 1, 2023, and each July 1 thereafter, 2286
each permitholder granted a credit pursuant to this section may 2287
apply the credit to the taxes and fees due under ss. 550.0951, 2288
550.09515, and 550.3551(3), less any credit received by the 2289
permitholder under s. 550.09515(6), and less the amount of state 2290
taxes that would otherwise be due to the state for the conduct 2291
of charity day performances under s. 550.0351(4). The unused 2292
portion of the credit may be carried forward and applied each 2293
month as taxes and fees become due. Any unused credit remaining 2294
at the end of a fiscal year expires and may not be used. 2295
(4) The commission may adopt rules to implement this 2296
section. 2297
Section 40. Section 571.26, Florida Statutes, is amended 2298
to read: 2299
571.26 Florida Agricultural Promotional Campaign Trust 2300
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Fund.—There is hereby created the Florida Agricultural 2301
Promotional Campaign Trust Fund within the Department of 2302
Agriculture and Consumer Services to re ceive all moneys related 2303
to the Florida Agricultural Promotional Campaign. Moneys 2304
deposited in the trust fund shall be appropriated for the sole 2305
purpose of implementing the Florida Agricultural Promotional 2306
Campaign, except for money deposited in the trust fund pursuant 2307
to s. 212.20(6)(d)6.h., which shall be held separately and used 2308
solely for the purposes identified in s. 571.265 . 2309
Section 41. The amendments made by this act to s. 571.26, 2310
Florida Statutes, expire on July 1, 2025, and the text of that 2311
section shall revert to that in existence on June 30, 2023, 2312
except that any amendments to such text enacted other than by 2313
this act must be preserved and continue to operate to the extent 2314
such amendments are not dependent upon the portions of the text 2315
which expire pursuant to this section. 2316
Section 42. Section 571.265, Florida Statutes, is created 2317
to read: 2318
571.265 Promotion of Florida thoroughbred breeding and of 2319
thoroughbred racing at Florida thoroughbred tracks; distribution 2320
of funds.— 2321
(1) For purposes of this section, the term: 2322
(a) "Association" means the Florida Thoroughbred Breeders' 2323
Association, Inc. 2324
(b) "Permitholder" has the same meaning as in s. 2325
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550.002(23). 2326
(2) Funds deposited into the Florida Agricultural 2327
Promotional Campaign Trust Fund p ursuant to s. 212.20(6)(d)6.h. 2328
shall be used by the department to encourage the agricultural 2329
activity of breeding thoroughbred racehorses in this state and 2330
to enhance thoroughbred racing conducted at thoroughbred tracks 2331
in this state as provided in this se ction. If the funds made 2332
available under this section are not fully used in any one 2333
fiscal year, any unused amounts shall be carried forward in the 2334
trust fund into future fiscal years and made available for 2335
distribution as provided in this section. 2336
(3) The department shall distribute the funds made 2337
available under this section as follows: 2338
(a) Five million dollars shall be distributed to the 2339
association to be used for the following: 2340
1. Purses or purse supplements for Florida -bred or 2341
Florida-sired horses registered with the association that 2342
participate in Florida thoroughbred races. 2343
2. Awards to breeders of Florida -bred horses registered 2344
with the association that win, place, or show in Florida 2345
thoroughbred races. 2346
3. Awards to owners of stallions who sired Florida-bred 2347
horses registered with the association that win Florida 2348
thoroughbred stakes races, if the stallions are registered with 2349
the association as Florida stallions standing in this state. 2350
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4. Other racing incentives connected to Florida -bred or 2351
Florida-sired horses registered with the association that 2352
participate in thoroughbred races in Florida. 2353
5. Awards administration. 2354
6. Promotion of the Florida thoroughbred breeding 2355
industry. 2356
(b) Five million dollars shall be distributed to Tampa Bay 2357
Downs, Inc., to be used as purses in thoroughbred races 2358
conducted at its pari -mutuel facilities and for the maintenance 2359
and operation of that facility, pursuant to an agreement with 2360
its local majority horsemen's group. 2361
(c) Fifteen million dollars shall be distributed to 2362
Gulfstream Park Racing Association, Inc., to be used as purses 2363
in thoroughbred races conducted at its pari -mutuel facility and 2364
for the maintenance and operation of its facility, pursuant to 2365
an agreement with the Florida Horsemen's Benevol ent and 2366
Protective Association, Inc. 2367
(d) Two and one-half million dollars shall be distributed 2368
as follows: 2369
1. Two million dollars to Gulfstream Park Racing 2370
Association, Inc., to be used as purses and purse supplements 2371
for Florida-bred or Florida-sired horses registered with the 2372
association that participate in thoroughbred races at the 2373
permitholder's pari-mutuel facility, pursuant to a written 2374
agreement filed with the department establishing the rates, 2375
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procedures, and eligibility requirements entered int o by the 2376
permitholder, the association, and the Florida Horsemen's 2377
Benevolent and Protective Association, Inc. 2378
2. Five hundred thousand dollars to Tampa Bay Downs, Inc., 2379
to be used as purses and purse supplements for Florida -bred or 2380
Florida-sired horses registered with the association that 2381
participate in thoroughbred races at the permitholder's pari -2382
mutuel facility, pursuant to a written agreement filed with the 2383
department establishing the rates, procedures, and eligibility 2384
requirements entered into by th e permitholder, the association, 2385
and the local majority horsemen's group at the permitholder's 2386
pari-mutuel facility. 2387
(4) On or before the first day of the August following 2388
each fiscal year in which a recipient under this section 2389
received or used funds pursuant to this section, each such 2390
recipient must submit a report to the department detailing how 2391
all funds were used in the prior fiscal year. 2392
(5) This section is repealed July 1, 2025, unless reviewed 2393
and saved from repeal by the Legislature. 2394
Section 43. Clothing, wallets, and bags; school supplies; 2395
learning aids and jigsaw puzzles; personal computers and 2396
personal computer-related accessories; sales tax holidays. — 2397
(1) The tax levied under chapter 212, Florida Statutes, 2398
may not be collected during the period from July 24, 2023, 2399
through August 6, 2023, or during the period from January 1, 2400
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2024, through January 14, 2024, on the retail sale of: 2401
(a) Clothing, wallets, or bags, including handbags, 2402
backpacks, fanny packs, and diaper bags, but excluding 2403
briefcases, suitcases, and other garment bags, having a sales 2404
price of $100 or less per item. As used in this paragraph, the 2405
term "clothing" means: 2406
1. Any article of wearing apparel intended to be worn on 2407
or about the human body, excluding watches, watc hbands, jewelry, 2408
umbrellas, and handkerchiefs; and 2409
2. All footwear, excluding skis, swim fins, roller blades, 2410
and skates. 2411
(b) School supplies having a sales price of $50 or less 2412
per item. As used in this paragraph, the term "school supplies" 2413
means pens, pencils, erasers, crayons, notebooks, notebook 2414
filler paper, legal pads, binders, lunch boxes, construction 2415
paper, markers, folders, poster board, composition books, poster 2416
paper, scissors, cellophane tape, glue or paste, rulers, 2417
computer disks, staplers and staples used to secure paper 2418
products, protractors, compasses, and calculators. 2419
(c) Learning aids and jigsaw puzzles having a sales price 2420
of $30 or less. As used in this paragraph, the term "learning 2421
aids" means flashcards or other learning cards, matching or 2422
other memory games, puzzle books and search -and-find books, 2423
interactive or electronic books and toys intended to teach 2424
reading or math skills, and stacking or nesting blocks or sets. 2425
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(d) Personal computers or personal computer -related 2426
accessories purchased for noncommercial home or personal use 2427
having a sales price of $1,500 or less. As used in this 2428
paragraph, the term: 2429
1. "Personal computers" includes electronic book readers, 2430
laptops, desktops, handhelds, tablets, or tower computers. The 2431
term does not include cellular telephones, video game consoles, 2432
digital media receivers, or devices that are not primarily 2433
designed to process data. 2434
2. "Personal computer -related accessories" includes 2435
keyboards, mice, personal digital assistants, monitors, other 2436
peripheral devices, modems, routers, and nonrecreational 2437
software, regardless of whether the accessories are used in 2438
association with a personal computer base unit. The term does 2439
not include furniture or systems, devices, software, monitors 2440
with a television tuner, or peripherals that are designed or 2441
intended primarily for recreational use. 2442
(2) The tax exemptions provided in this section do not 2443
apply to sales within a theme park or entertainment complex as 2444
defined in s. 509.013(9), Florida Statutes , within a public 2445
lodging establishment as defined in s. 509.013(4), Florida 2446
Statutes, or within an airport as defined in s. 330.27(2), 2447
Florida Statutes. 2448
(3) The tax exemptions provided in this section apply at 2449
the option of the dealer if less than 5 per cent of the dealer's 2450
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gross sales of tangible personal property in the prior calendar 2451
year consisted of items that would be exempt under this section. 2452
If a qualifying dealer chooses not to participate in the tax 2453
holiday, by July 17, 2023, for the tax holida y beginning July 2454
24, 2023, and by December 23, 2023, for the tax holiday 2455
beginning January 1, 2024, the dealer must notify the Department 2456
of Revenue in writing of its election to collect sales tax 2457
during the holiday and must post a copy of that notice in a 2458
conspicuous location at its place of business. 2459
(4) The Department of Revenue is authorized, and all 2460
conditions are deemed met, to adopt emergency rules pursuant to 2461
s. 120.54(4), Florida Statutes, for the purpose of implementing 2462
this section. 2463
(5) This section shall take effect upon this act becoming 2464
a law. 2465
Section 44. Disaster preparedness supplies; sales tax 2466
holiday.— 2467
(1) The tax levied under chapter 212, Florida Statutes, 2468
may not be collected during the period from May 27, 2023, 2469
through June 9, 2023, or during the period from August 26, 2023, 2470
through September 8, 2023, on the sale of: 2471
(a) A portable self -powered light source with a sales 2472
price of $40 or less. 2473
(b) A portable self -powered radio, two-way radio, or 2474
weather-band radio with a sales price of $50 or less. 2475
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(c) A tarpaulin or other flexible waterproof sheeting with 2476
a sales price of $100 or less. 2477
(d) An item normally sold as, or generally advertised as, 2478
a ground anchor system or tie -down kit with a sales price of 2479
$100 or less. 2480
(e) A gas or diesel fuel tank with a sales price of $50 or 2481
less. 2482
(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6- 2483
volt, or 9-volt batteries, excluding automobile and boat 2484
batteries, with a sales price of $50 or less. 2485
(g) A nonelectric food storage co oler with a sales price 2486
of $60 or less. 2487
(h) A portable generator used to provide light or 2488
communications or preserve food in the event of a power outage 2489
with a sales price of $3,000 or less. 2490
(i) Reusable ice with a sales price of $20 or less. 2491
(j) A portable power bank with a sales price of $60 or 2492
less. 2493
(k) A smoke detector or smoke alarm with a sales price of 2494
$70 or less. 2495
(l) A fire extinguisher with a sales price of $70 or less. 2496
(m) A carbon monoxide detector with a sales price of $70 2497
or less. 2498
(n) The following supplies necessary for the evacuation of 2499
household pets purchased for noncommercial use: 2500
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1. Bags of dry dog food or cat food weighing 50 or fewer 2501
pounds with a sales price of $100 or less per bag. 2502
2. Cans or pouches of wet dog food or cat food with a 2503
sales price of $10 or less per can or pouch or the equivalent if 2504
sold in a box or case. 2505
3. Over-the-counter pet medications with a sales price of 2506
$100 or less per item. 2507
4. Portable kennels or pet carriers with a sales price of 2508
$100 or less per item. 2509
5. Manual can openers with a sales price of $15 or less 2510
per item. 2511
6. Leashes, collars, and muzzles with a sales price of $20 2512
or less per item. 2513
7. Collapsible or travel -sized food bowls or water bowls 2514
with a sales price of $15 or less per item. 2515
8. Cat litter weighing 25 or fewer pounds with a sales 2516
price of $25 or less per item. 2517
9. Cat litter pans with a sales price of $15 or less per 2518
item. 2519
10. Pet waste disposal bags with a sales price of $15 or 2520
less per package. 2521
11. Pet pads with a sales price of $20 or less per box or 2522
package. 2523
12. Hamster or rabbit substrate with a sales price of $15 2524
or less per package. 2525
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13. Pet beds with a sales price of $40 or less per item. 2526
(o) Common household consumable items with a sales price 2527
of $30 or less. For purposes of this exemption, common household 2528
consumable items means: 2529
1. The following laundry detergent and supplies: powder 2530
detergent; liquid detergent; or pod detergent, fabric softener, 2531
dryer sheets, stain removers, and bleach. 2532
2. Toilet paper. 2533
3. Paper towels. 2534
4. Paper napkins and tissues. 2535
5. Facial tissues. 2536
6. Hand soap, bar soap and body wash. 2537
7. Sunscreen and sunblock. 2538
8. Dish soap and detergents, including powder detergents, 2539
liquid detergents, or pod detergents or rinse agents that can be 2540
used in dishwashers. 2541
9. Cleaning or disinfecting wipes and sprays. 2542
10. Hand sanitizer. 2543
11. Trash bags. 2544
(2) The tax exemptions provided in this section do not 2545
apply to sales within a theme park or entertainment complex as 2546
defined in s. 509.013(9), Florida Statutes, within a public 2547
lodging establishment as defined in s. 509.013(4), Florida 2548
Statutes, or within an airport as defined in s. 330.27(2), 2549
Florida Statutes. 2550
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(3) The Department of Revenue is authorized, and all 2551
conditions are deemed met, to adopt emergency rules pursuant to 2552
s. 120.54(4), Florida Statutes, for the purpose of implementing 2553
this section. 2554
(4) This section shall take effect upon this act becoming 2555
a law. 2556
Section 45. Freedom Summer; sales tax holid ay.— 2557
(1) The taxes levied under chapter 212, Florida Statutes, 2558
may not be collected on purchases made during the period from 2559
May 29, 2023, through September 4, 2023, on: 2560
(a) The sale by way of admissions, as defined in s. 2561
212.02(1), Florida Statutes, f or: 2562
1. A live music event scheduled to be held on any date or 2563
dates from May 29, 2023, through December 31, 2023; 2564
2. A live sporting event scheduled to be held on any date 2565
or dates from May 29, 2023, through December 31, 2023; 2566
3. A movie to be shown in a movie theater on any date or 2567
dates from May 29, 2023, through December 31, 2023; 2568
4. Entry to a museum, including any annual passes; 2569
5. Entry to a state park, including any annual passes; 2570
6. Entry to a ballet, play, or musical theatre performance 2571
scheduled to be held on any date or dates from May 29, 2023, 2572
through December 31, 2023; 2573
7. Season tickets for ballets, plays, music events, or 2574
musical theatre performances; 2575
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8. Entry to a fair, festival, or cultural event scheduled 2576
to be held on any da te or dates from May 29, 2023, through 2577
December 31, 2023; or 2578
9. Use of or access to private and membership clubs 2579
providing physical fitness facilities from May 29, 2023, through 2580
December 31, 2023. 2581
(b) The retail sale of boating and water activity 2582
supplies, camping supplies, fishing supplies, general outdoor 2583
supplies, residential pool supplies, children's toys and 2584
children's athletic equipment. As used in this section, the 2585
term: 2586
1. "Boating and water activity supplies" means life 2587
jackets and coolers wi th a sales price of $75 or less; 2588
recreational pool tubes, pool floats, inflatable chairs, and 2589
pool toys with a sales price of $35 or less; safety flares with 2590
a sales price of $50 or less; water skis, wakeboards, 2591
kneeboards, and recreational inflatable wate r tubes or floats 2592
capable of being towed with a sales price of $150 or less; 2593
paddleboards and surfboards with a sales price of $300 or less; 2594
canoes and kayaks with a sales price of $500 or less; paddles 2595
and oars with a sales price of $75 or less; and snork els, 2596
goggles, and swimming masks with a sales price of $25 or less. 2597
2. "Camping supplies" means tents with a sales price of 2598
$200 or less; sleeping bags, portable hammocks, camping stoves, 2599
and collapsible camping chairs with a sales price of $50 or 2600
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less; and camping lanterns and flashlights with a sales price of 2601
$30 or less. 2602
3. "Fishing supplies" means rods and reels with a sales 2603
price of $75 or less if sold individually, or $150 or less if 2604
sold as a set; tackle boxes or bags with a sales price of $30 or 2605
less; and bait or fishing tackle with a sales price of $5 or 2606
less if sold individually, or $10 or less if multiple items are 2607
sold together. The term does not include supplies used for 2608
commercial fishing purposes. 2609
4. "General outdoor supplies" means suns creen, sunblock, 2610
or insect repellant with a sales price of $15 or less; 2611
sunglasses with a sales price of $100 or less; binoculars with a 2612
sales prices of $200 or less; water bottles with a sales price 2613
of $30 or less; hydration packs with a sales price of $5 0 or 2614
less; outdoor gas or charcoal grills with a sales price of $250 2615
or less; bicycle helmets with a sales price of $50 or less; and 2616
bicycles with a sales price of $500 or less. 2617
5. "Residential pool supplies" means individual 2618
residential pool and spa rep lacement parts, nets, filters, 2619
lights, and covers with a sales price of $100 or less; and 2620
residential pool and spa chemicals purchased by an individual 2621
with a sales price of $150 or less. 2622
6. "Children's athletic equipment" means a consumer 2623
product with a sales price of $100 or less designed or intended 2624
by the manufacturer for use by a child 12 years of age or 2625
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younger when the child engages in an athletic activity. In 2626
determining whether consumer products are designed or intended 2627
for use by a child 12 year s of age or younger, the following 2628
factors shall be considered: 2629
a. A statement by a manufacturer about the intended use of 2630
such product, including a label on such product if such 2631
statement is reasonable. 2632
b. Whether the product is represented in its pac kaging, 2633
display, promotion, or advertising as appropriate for use by 2634
children 12 years of age or younger. 2635
7. "Children's toys" means a consumer product with a sales 2636
price of $75 or less designed or intended by the manufacturer 2637
for a child 12 years of age or younger for use by the child when 2638
the child plays. In determining whether consumer products are 2639
designed or intended for use by a child 12 years of age or 2640
younger, the following factors shall be considered: 2641
a. A statement by a manufacturer about the intended use of 2642
such product, including a label on such product if such 2643
statement is reasonable. 2644
b. Whether the product is represented in its packaging, 2645
display, promotion, or advertising as appropriate for use by 2646
children 12 years of age or younger. 2647
(2) The tax exemptions provided in this section do not 2648
apply to sales within a theme park or entertainment complex as 2649
defined in s. 509.013(9), Florida Statutes, within a public 2650
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lodging establishment as defined in s. 509.013(4), Florida 2651
Statutes, or within an airport as defined in s. 330.27(2), 2652
Florida Statutes. 2653
(3) If a purchaser of an admission purchases the admission 2654
exempt from tax pursuant to this section and subsequently 2655
resells the admission, the purchaser shall collect tax on the 2656
full sales price of the resold admission. 2657
(4) The Department of Revenue is authorized, and all 2658
conditions are deemed met, to adopt emergency rules pursuant to 2659
s. 120.54(4), Florida Statutes, for the purpose of implementing 2660
this section. 2661
(5) This section shall take effect upon this act becoming 2662
a law. 2663
Section 46. Tools commonly used by skilled trade workers; 2664
Tool Time sales tax holiday. — 2665
(1) The tax levied under chapter 212, Florida Statutes, 2666
may not be collected during the period from September 2, 2023, 2667
through September 8, 2023, on the retail sale of: 2668
(a) Hand tools with a sales price of $50 or less per item. 2669
(b) Power tools with a sales price of $300 or less per 2670
item. 2671
(c) Power tool batteries with a sales price of $150 or 2672
less per item. 2673
(d) Work gloves with a sales price of $25 or less per 2674
pair. 2675
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(e) Safety glasses with a sales price of $50 or less per 2676
pair, or the equivalent if sold in sets of more than one pair. 2677
(f) Protective coveralls with a sales price of $50 or less 2678
per item. 2679
(g) Work boots with a sales price of $175 or less per 2680
pair. 2681
(h) Tool belts with a sales price of $100 or less per 2682
item. 2683
(i) Duffle bags or tote bags with a sales price of $50 or 2684
less per item. 2685
(j) Tool boxes with a sales price of $75 or less per item. 2686
(k) Tool boxes for vehicles with a sales price of $300 or 2687
less per item. 2688
(l) Industry textbooks and code books with a sales price 2689
of $125 or less per item. 2690
(m) Electrical voltage and testing equipment with a sales 2691
price of $100 or less per item. 2692
(n) LED flashlights with a sales price of $50 or less per 2693
item. 2694
(o) Shop lights with a sales price of $100 or less per 2695
item. 2696
(p) Handheld pipe cutters, drain opening tools, and 2697
plumbing inspection equipment with a sales price of $150 or less 2698
per item. 2699
(q) Shovels with a sales price of $50 or less. 2700
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(r) Rakes with a sales price of $50 or less. 2701
(s) Hard hats and other head protection with a sales price 2702
of $100 or less. 2703
(t) Hearing protection items with a sales price of $75 or 2704
less. 2705
(u) Ladders with a sales price of $250 or less. 2706
(v) Fuel cans with a sales price of $50 or less. 2707
(w) High visibility safety vests with a sales price of $30 2708
or less. 2709
(2) The tax exemptions provided in this section do not 2710
apply to sales within a theme park or entertainment co mplex as 2711
defined in s. 509.013(9), Florida Statutes, within a public 2712
lodging establishment as defined in s. 509.013(4), Florida 2713
Statutes, or within an airport as defined in s. 330.27(2), 2714
Florida Statutes. 2715
(3) The Department of Revenue is authorized, and all 2716
conditions are deemed met, to adopt emergency rules pursuant to 2717
s. 120.54(4), Florida Statutes, for the purpose of implementing 2718
this section. 2719
Section 47. (1) The tax levied under chapter 212, Florida 2720
Statutes, may not be collected during the perio d from July 1, 2721
2023, through June 30, 2024, on the retail sale of a new ENERGY 2722
STAR appliance for noncommercial use. 2723
(2) As used in this section, the term "ENERGY STAR 2724
appliance" means one of the following products, if such product 2725
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is designated by the United States Environmental Protection 2726
Agency and the United States Department of Energy as meeting or 2727
exceeding each agency's requirements under the ENERGY STAR 2728
program, and is affixed with an ENERGY STAR label: 2729
(a) A washing machine with a sales price of $1,500 or 2730
less; 2731
(b) A clothes dryer with a sales price of $1,500 or less; 2732
(c) A water heater with a sales price of $1,500 or less; 2733
or 2734
(d) A refrigerator or combination refrigerator/freezer 2735
with a sales price of $4,500 or less. 2736
(3) This section shall take effect upon this act becoming 2737
a law. 2738
Section 48. (1) The tax levied under chapter 212, Florida 2739
Statutes, may not be collected during the period from July 1, 2740
2023, through June 30, 2024, on the retail sale of gas ranges 2741
and cooktops. 2742
(2) As used in this section, the term "gas ranges and 2743
cooktops" means any range or cooktop fueled by combustible gas 2744
such as natural gas, propane, butane, liquefied petroleum gas, 2745
or other flammable gas. It does not include outdoor gas grills, 2746
camping stoves, or other portable stoves. 2747
(3) This section shall take effect upon this act becoming 2748
a law. 2749
Section 49. (1) The Department of Revenue is authorized, 2750
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and all conditions are deemed met, to adopt emergency rules 2751
pursuant to s. 120.54(4), Florida Statutes, to implement the 2752
amendments made by this act to ss. 212.031 and 212.08, Florida 2753
Statutes; the creation by this act of ss. 220.199 and 220.1991, 2754
Florida Statutes; and the creation by this act of the temporary 2755
tax exemptions for ENERGY STAR appliances, and gas ranges and 2756
cooktops. Notwithstanding any other provision of law, emergency 2757
rules adopted pursuant to this subsection are effective for 6 2758
months after adoption and may be renewed during the pendency of 2759
procedures to adopt permanent rules addressing the subject of 2760
the emergency rules. 2761
(2) This section shall take effect upon this act becoming 2762
a law and expires July 1, 2026. 2763
Section 50. (1) For fiscal year 2023 -2024, the sum of $35 2764
million is appropriated from the General Revenue Fund to the 2765
Department of Revenue to offset the reductions in ad valorem tax 2766
revenue experienced by local taxing jurisdictions in complying 2767
with s. 197.3181, Florida Statutes. 2768
(2) To participate in the distribution of the 2769
appropriation, each affected taxing jurisdiction mus t apply to 2770
the Department of Revenue by October 1, 2023, and provide 2771
documentation supporting the taxing jurisdiction's reduction in 2772
ad valorem tax revenue in the form and manner prescribed by the 2773
department. The documentation must include a copy of the no tice 2774
required by s. 197.3181(5)(b), Florida Statutes, from the tax 2775
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collector who reports to the affected taxing jurisdiction of the 2776
reduction in ad valorem taxes the taxing jurisdiction will incur 2777
as a result of the implementation of s. 197.3181, Florida 2778
Statutes. 2779
(3) The Department of Revenue is authorized, and all 2780
conditions are deemed met, to adopt emergency rules pursuant to 2781
s. 120.54(4), Florida Statutes, for the purpose of implementing 2782
this section. 2783
(4) This section shall take effect upon becoming a law and 2784
is repealed June 30, 2025. 2785
Section 51. (1) For the 2022-2023 fiscal year, the sum of 2786
$19,014 in nonrecurring funds is appropriated from the General 2787
Revenue Fund to the Department of Revenue for the purpose of 2788
implementing the changes to s. 220.222, Florida Statutes, and 2789
chapter 212, Florida Statutes, made by this act. 2790
(2) This section shall take effect upon becoming a law. 2791
Section 52. For the 2023-2024 fiscal year, the sum of 2792
$110,536 in nonrecurring funds is appropriated from the Gene ral 2793
Revenue Fund to the Department of Revenue for the purpose of 2794
implementing the provisions of the Residential Graywater System 2795
Tax Credit and the Credit for Manufacturing of Human Breast Milk 2796
Derived Human Milk Fortifiers as created by this act, and the 2797
amendment made by this act to s. 212.031, Florida Statutes. 2798
Section 53. Except as otherwise provided in this act and 2799
except for this section, which shall take effect upon this act 2800
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becoming a law, this act shall take effect July 1, 2023. 2801