Florida 2023 Regular Session

Florida House Bill H7063 Compare Versions

Version 1 (Old)

Version 2 (New)

Old	New		Differences
1	1
2		-	~~ENROLLED~~
3		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4		-
5		-
6		-
7		-	CODING: Words stricken are deletions; words underlined are additions.
8		-	hb7063-~~02-er~~
	2	+
	3	+	HB 7063, Engrossed 1 2023
	4	+
	5	+
	6	+
	7	+	CODING: Words stricken are deletions; words underlined are additions.
	8	+	hb7063-01-e1
9	9		Page 1 of 113
10	10		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
11	11
12	12
13	13
14		-	1
	14	+	A bill to be entitled 1
15	15		An act relating to taxation; amending s. 125.01, F.S.; 2
16	16		prohibiting a county from levying special assessments 3
17	17		on certain lands; providing and deleting exceptions; 4
18	18		providing applicability; deleting the definition of 5
19	19		the term "agricultural pole barn"; amendin g s. 6
20	20		125.0104, F.S.; requiring that certain tourist 7
21	21		development taxes be enacted or renewed by referendum, 8
22	22		rather than approval by governing boards; revising 9
23	23		criteria for counties that may reimburse certain 10
24	24		expenses from revenues received by a tourist 11
25	25		development tax; requiring that a referendum to 12
26	26		reenact such an expiring tax be held at a general 13
27	27		election; limiting the occurrence of such a 14
28	28		referendum; amending s. 125.0108, F.S.; requiring that 15
29	29		a referendum to reenact an expiring tourist impact tax 16
30	30		be held at a general election; limiting the occurrence 17
31	31		of such a referendum; amending s. 125.901, F.S.; 18
32	32		requiring that a referendum to approve a millage rate 19
33	33		increase for a children's services independent special 20
34	34		district property tax be held at a general election ; 21
35	35		limiting the occurrence of such a referendum; amending 22
36	36		s. 194.036, F.S.; revising a condition under which a 23
37	37		property appraiser may appeal a decision of the value 24
38	38		adjustment board; amending s. 196.081, F.S.; 25
39		-	~~ENROLLED~~
40		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
41		-
42		-
43		-
44		-	CODING: Words stricken are deletions; words underlined are additions.
45		-	hb7063-~~02-er~~
	39	+
	40	+	HB 7063, Engrossed 1 2023
	41	+
	42	+
	43	+
	44	+	CODING: Words stricken are deletions; words underlined are additions.
	45	+	hb7063-01-e1
46	46		Page 2 of 113
47	47		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
48	48
49	49
50	50
51	51		specifying that certain permanently and totally 26
52	52		disabled veterans or their surviving spouses are 27
53	53		entitled to, rather than may receive, a prorated 28
54	54		refund of ad valorem taxes paid under certain 29
55	55		circumstances; making clarifying changes relating to 30
56	56		the transfer of homestead tax exemptions by surviving 31
57	57		spouses of certain veterans and first responders; 32
58	58		providing construction; expanding eligibility for the 33
59	59		prorated refund; removing a limitation on when certain 34
60	60		surviving spouses are exempt from a specified tax; 35
61	61		exempting from ad valorem taxation the homestead 36
62	62		property of the surviving spouse of a first responder 37
63	63		who dies in the line of duty while employed by the 38
64	64		United States Government; removing a limitation on 39
65	65		when first responders and their surviving spouses are 40
66	66		exempt from a specified tax; expanding the defi nition 41
67	67		of the term "first responder" to include certain 42
68	68		federal law enforcement officers; providing 43
69	69		applicability; amending s. 196.196, F.S.; making a 44
70	70		technical change; providing construction relating to 45
71	71		tax-exempt property used for a religious purpose; 46
72	72		amending s. 196.198, F.S.; adding circumstances under 47
73	73		which certain property used exclusively for 48
74	74		educational purposes is deemed owned by an educational 49
75	75		institution; amending s. 197.319, F.S.; revising 50
76		-	~~ENROLLED~~
77		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
78		-
79		-
80		-
81		-	CODING: Words stricken are deletions; words underlined are additions.
82		-	hb7063-~~02-er~~
	76	+
	77	+	HB 7063, Engrossed 1 2023
	78	+
	79	+
	80	+
	81	+	CODING: Words stricken are deletions; words underlined are additions.
	82	+	hb7063-01-e1
83	83		Page 3 of 113
84	84		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
85	85
86	86
87	87
88	88		definitions; revising requirements for applying for 51
89	89		property tax refunds due to catastrophic events; 52
90	90		revising duties of property appraisers and tax 53
91	91		collectors; making technical changes; providing 54
92	92		applicability; amending ss. 199.145 and 201.08, F.S.; 55
93	93		providing requirements for taxation of specified loans 56
94	94		in certain circumstances; amending s. 202.19, F.S.; 57
95	95		revising the name of the discretionary communications 58
96	96		services tax; requiring that a certain tax remain the 59
97	97		same rate as it was on a specified past date until a 60
98	98		specified future date; prohibiting a certain tax 61
99	99		passed after a specified date from being added to the 62
100	100		local communications services tax until a future date; 63
101	101		amending s. 206.9952, F.S.; conforming provisions to 64
102	102		changes made by the act; amending s. 206.9955, F.S.; 65
103	103		delaying the effective date of certain tax es on 66
104	104		natural gas fuel; amending s. 206.996, F.S.; 67
105	105		conforming a provision to changes made by the act; 68
106	106		amending s. 212.0306, F.S.; authorizing certain cities 69
107	107		and towns to levy a local option food and beverage tax 70
108	108		if adopted by ordinance approved by referend um; 71
109	109		providing for the effective date of such tax levy; 72
110	110		requiring that a referendum to reenact an expiring 73
111	111		local option food and beverage tax be held at a 74
112	112		general election; limiting the occurrence of such a 75
113		-	~~ENROLLED~~
114		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
115		-
116		-
117		-
118		-	CODING: Words stricken are deletions; words underlined are additions.
119		-	hb7063-~~02-er~~
	113	+
	114	+	HB 7063, Engrossed 1 2023
	115	+
	116	+
	117	+
	118	+	CODING: Words stricken are deletions; words underlined are additions.
	119	+	hb7063-01-e1
120	120		Page 4 of 113
121	121		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
122	122
123	123
124	124
125	125		referendum; amending s. 212.031, F.S.; reducing th e 76
126	126		tax levied on rental or license fees charged for the 77
127	127		use of real property; amending s. 212.055, F.S.; 78
128	128		requiring that a referendum to reenact a local 79
129	129		government discretionary sales surtax be held at a 80
130	130		general election; limiting the occurrence of such a 81
131	131		referendum; amending s. 212.08, F.S.; exempting from 82
132	132		sales and use tax the sale of materials used to 83
133	133		construct or repair fencing used for certain purposes; 84
134	134		defining the term "renewable natural gas"; providing a 85
135	135		sales tax exemption for the purchase of certain 86
136	136		machinery and equipment relating to renewable natural 87
137	137		gas; requiring purchasers of such machinery and 88
138	138		equipment to furnish the vendor with a certain 89
139	139		affidavit; providing an exception; providing 90
140	140		penalties, including a criminal penalty; authorizing 91
141	141		the Department of Revenue to adopt rules; exempting 92
142	142		the purchase of specified baby and toddler products 93
143	143		from the sales and use tax; providing a presumption; 94
144	144		exempting the sale for human use of diapers, 95
145	145		incontinence undergarments, incontinence pads, and 96
146	146		incontinence liners from the sales and use tax; 97
147	147		exempting the sale of oral hygiene products from the 98
148	148		sales and use tax; defining the term "oral hygiene 99
149	149		products"; exempting the sale of certain firearm 100
150		-	~~ENROLLED~~
151		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
152		-
153		-
154		-
155		-	CODING: Words stricken are deletions; words underlined are additions.
156		-	hb7063-~~02-er~~
	150	+
	151	+	HB 7063, Engrossed 1 2023
	152	+
	153	+
	154	+
	155	+	CODING: Words stricken are deletions; words underlined are additions.
	156	+	hb7063-01-e1
157	157		Page 5 of 113
158	158		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
159	159
160	160
161	161
162	162		safety devices from the sales and use tax; defining 101
163	163		the terms "private investigation services" and "small 102
164	164		private investigative agency"; exempting the sale of 103
165	165		private investigation services by a small private 104
166	166		investigative agency to a client from the sales and 105
167	167		use tax; providing applicability; amending s. 212.20, 106
168	168		F.S.; requiring the Department of Revenue to annually 107
169	169		distribute funds to the Florida Agricultural 108
170	170		Promotional Campaign Trust Fund beginning on a 109
171	171		specified date; providing for future repeal; amending 110
172	172		s. 213.053, F.S.; revising information which the 111
173	173		Department of Revenue may share with the Department of 112
174	174		Environmental Protection to include changes made by 113
175	175		the act; amending s. 220.02, F.S.; revising the order 114
176	176		in which credits may be taken to include credits 115
177	177		created by the act; amending s. 220.03, F.S.; revising 116
178	178		the date of adoption of the Internal Revenue Code and 117
179	179		other federal income tax statutes for purposes of the 118
180	180		state corporate income tax; providing retroactive 119
181	181		operation; amending s. 220.13, F.S.; requiring the 120
182	182		addition of amounts taken for certain credits to 121
183	183		taxable income; amending s. 220.1845, F.S.; increasing 122
184	184		the amount of contaminated site rehabilitation tax 123
185	185		credits which may be granted for each fiscal year; 124
186	186		creating s. 220.199, F.S.; defining terms; providing a 125
187		-	~~ENROLLED~~
188		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
189		-
190		-
191		-
192		-	CODING: Words stricken are deletions; words underlined are additions.
193		-	hb7063-~~02-er~~
	187	+
	188	+	HB 7063, Engrossed 1 2023
	189	+
	190	+
	191	+
	192	+	CODING: Words stricken are deletions; words underlined are additions.
	193	+	hb7063-01-e1
194	194		Page 6 of 113
195	195		F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
196	196
197	197
198	198
199	199		corporate income tax credit to developers and 126
200	200		homebuilders for certain graywater systems purchased 127
201	201		during the taxable year; specifying limits on credits 128
202	202		received; specifying information the developer or 129
203	203		homebuilder must provide; requiring the Department of 130
204	204		Environmental Protection to make certain 131
205	205		determinations and to certify such determinations 132
206	206		within a specified timeframe; requiring such 133
207	207		determinations be included on specified returns; 134
208	208		prohibiting the certification of credits for tax years 135
209	209		after a certain date; authorizing tax credits to be 136
210	210		carried forward for up to a specified number of years; 137
211	211		authorizing the Department of Revenue and the 138
212	212		Department of Environmental Protection to adopt rules; 139
213	213		providing for future repeal; creating s. 220.1991, 140
214	214		F.S.; authorizing a corporate income tax credit for a 141
215	215		portion of the cost of certain equipment used in the 142
216	216		production of human breast milk derived human milk 143
217	217		fortifiers; requiring such credit be reduced using a 144
218	218		specified calculation; providing requirements for 145
219	219		qualifying equipment; providing the maximum amount of 146
220	220		credits available for each taxpayer for certain fiscal 147
221	221		years; providing applicability; authorizing the 148
222	222		Department of Revenue to adopt specified rules; 149
223	223		providing requirements for certain forms; requiring 150
224		-	~~ENROLLED~~
225		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
226		-
227		-
228		-
229		-	CODING: Words stricken are deletions; words underlined are additions.
230		-	hb7063-~~02-er~~
	224	+
	225	+	HB 7063, Engrossed 1 2023
	226	+
	227	+
	228	+
	229	+	CODING: Words stricken are deletions; words underlined are additions.
	230	+	hb7063-01-e1
231	231		Page 7 of 113
232	232		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
233	233
234	234
235	235
236	236		the credit to be approved by the Department of Revenu e 151
237	237		before it is used; requiring the Department of Revenue 152
238	238		to take certain actions when processing applications; 153
239	239		providing requirements for incomplete applications; 154
240	240		authorizing credits to be carried forward for up to a 155
241	241		specified number of years; authorizing credits to be 156
242	242		used on a consolidated return in certain 157
243	243		circumstances; prohibiting taxpayers from conveying, 158
244	244		transferring, or assigning approved tax credits; 159
245	245		providing an exception; requiring notification if such 160
246	246		exception is used; requiring the Department of Revenue 161
247	247		to take specified actions in relation to such 162
248	248		notifications; providing requirements for a credit 163
249	249		approved after a specified event; providing for the 164
250	250		reduction of estimated payments in certain 165
251	251		circumstances; providing for future repeal; amending 166
252	252		s. 220.222, F.S.; requiring specified calculations 167
253	253		relating to the underpayment of taxes to include the 168
254	254		amount of certain credits; amending ss. 336.021 and 169
255	255		336.025, F.S.; requiring that a referendum to adopt, 170
256	256		amend, or reenact a ninth -cent fuel tax or loca l 171
257	257		option fuel taxes, respectively, be held at a general 172
258	258		election; limiting the occurrence of a referendum to 173
259	259		reenact such a tax; amending s. 376.30781, F.S.; 174
260	260		increasing the amount of tax credits for the 175
261		-	~~ENROLLED~~
262		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
263		-
264		-
265		-
266		-	CODING: Words stricken are deletions; words underlined are additions.
267		-	hb7063-~~02-er~~
	261	+
	262	+	HB 7063, Engrossed 1 2023
	263	+
	264	+
	265	+
	266	+	CODING: Words stricken are deletions; words underlined are additions.
	267	+	hb7063-01-e1
268	268		Page 8 of 113
269	269		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
270	270
271	271
272	272
273	273		rehabilitation of drycleaning -solvent-contaminated 176
274	274		sites and brownfield sites in designated brownfield 177
275	275		areas which may be granted for each fiscal year; 178
276	276		amending s. 402.62, F.S.; increasing the Strong 179
277	277		Families Tax Credit cap; creating s. 550.09516, F.S.; 180
278	278		providing for a credit for thoroughbred racing 181
279	279		permitholders; requiring the Florida Gaming Control 182
280	280		Commission to require sufficient documentation; 183
281	281		authorizing permitholders to apply the credits monthly 184
282	282		beginning on a specified annual date to certain taxes 185
283	283		and fees; providing for expiration of credits; 186
284	284		authorizing the commission to adopt rules; amending s. 187
285	285		571.26, F.S.; requiring that certain funds be held 188
286	286		separately in the trust fund for certain purposes; 189
287	287		providing for the future expiration and reversion of 190
288	288		specified statutory text; creating s. 571.265, F.S.; 191
289	289		defining the terms "association" and "permitholder"; 192
290	290		requiring that certain funds deposited into the trust 193
291	291		fund be used for a specified purpose; providing for 194
292	292		carryover of unused funds; specifying requirements for 195
293	293		the use and distribution of funds; requirin g 196
294	294		recipients to submit a report; providing for future 197
295	295		repeal; exempting from sales and use tax the retail 198
296	296		sale of certain clothing, wallets, bags, school 199
297	297		supplies, learning aids and jigsaw puzzles, and 200
298		-	~~ENROLLED~~
299		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
300		-
301		-
302		-
303		-	CODING: Words stricken are deletions; words underlined are additions.
304		-	hb7063-~~02-er~~
	298	+
	299	+	HB 7063, Engrossed 1 2023
	300	+
	301	+
	302	+
	303	+	CODING: Words stricken are deletions; words underlined are additions.
	304	+	hb7063-01-e1
305	305		Page 9 of 113
306	306		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
307	307
308	308
309	309
310	310		personal computers and personal computer -related 201
311	311		accessories during specified timeframes; defining 202
312	312		terms; specifying locations where the tax exemptions 203
313	313		do not apply; authorizing certain dealers to opt out 204
314	314		of participating in the tax holiday, subject to 205
315	315		certain requirements; authorizing the Department of 206
316	316		Revenue to adopt emergency rules; exempting from sales 207
317	317		and use tax specified disaster preparedness supplies 208
318	318		during specified timeframes; defining terms; 209
319	319		specifying locations where the tax exemptions do not 210
320	320		apply; authorizing the Department of Revenue to adopt 211
321	321		emergency rules; exempting from sales and use tax 212
322	322		admissions to certain events, performances, and 213
323	323		facilities, certain season tickets, and the retail 214
324	324		sale of certain boating and water activity, camping, 215
325	325		fishing, general outdoor, and residential pool 216
326	326		supplies and sporting equipment during specified 217
327	327		timeframes; defining terms; specifying locations where 218
328	328		the tax exemptions do not apply; authorizing the 219
329	329		Department of Revenue to adopt emergency rules; 220
330	330		exempting from the sales and use tax the retail sale 221
331	331		of certain tools during a specified timeframe; 222
332	332		specifying locations where the tax exemptions do not 223
333	333		apply; authorizing the Department of Revenue to adopt 224
334	334		emergency rules; exempting from sales and use tax the 225
335		-	~~ENROLLED~~
336		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
337		-
338		-
339		-
340		-	CODING: Words stricken are deletions; words underlined are additions.
341		-	hb7063-~~02-er~~
	335	+
	336	+	HB 7063, Engrossed 1 2023
	337	+
	338	+
	339	+
	340	+	CODING: Words stricken are deletions; words underlined are additions.
	341	+	hb7063-01-e1
342	342		Page 10 of 113
343	343		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
344	344
345	345
346	346
347	347		retail sale of new ENERGY STAR appliances during a 226
348	348		specified timeframe; defining the term "ENERGY STAR 227
349	349		appliance"; exempting from sales and use tax the 228
350	350		retail sale of gas ranges and cooktops during a 229
351	351		specified timeframe; defining the term "gas ranges and 230
352	352		cooktops"; authorizing the Department of Revenue to 231
353	353		adopt emergency rules; authorizing local taxing 232
354	354		jurisdictions to apply to the Department of Revenue 233
355	355		for a distribution to offset certain reductions in ad 234
356	356		valorem tax revenue; providing application 235
357	357		requirements; authorizing the Department of Revenue to 236
358	358		adopt rules; providing for future repeal; providing 237
359	359		appropriations; providing effective dates. 238
360	360		239
361	361		Be It Enacted by the Legislature of the State of Florida: 240
362	362		241
363	363		Section 1. Paragraph (r) of subsection (1) of section 242
364	364		125.01, Florida Statutes, is amended to read: 243
365	365		125.01 Powers and duties. — 244
366	366		(1) The legislative and governing body of a county shall 245
367	367		have the power to carry on county government. To the extent not 246
368	368		inconsistent with general or special law, this power includes, 247
369	369		but is not restricted to, the power to: 248
370	370		(r) Levy and collect taxes, both for county purposes and 249
371	371		for the providing of municipal services within any municipal 250
372		-	~~ENROLLED~~
373		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
374		-
375		-
376		-
377		-	CODING: Words stricken are deletions; words underlined are additions.
378		-	hb7063-~~02-er~~
	372	+
	373	+	HB 7063, Engrossed 1 2023
	374	+
	375	+
	376	+
	377	+	CODING: Words stricken are deletions; words underlined are additions.
	378	+	hb7063-01-e1
379	379		Page 11 of 113
380	380		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
381	381
382	382
383	383
384	384		service taxing unit, and special assessments; borrow and expend 251
385	385		money; and issue bonds, revenue certificates, and other 252
386	386		obligations of indebt edness, which power shall be exercised in 253
387	387		such manner, and subject to such limitations, as may be provided 254
388	388		by general law. There shall be no referendum required for the 255
389	389		levy by a county of ad valorem taxes, both for county purposes 256
390	390		and for the providing of municipal services within any municipal 257
391	391		service taxing unit. 258
392	392		1. Notwithstanding any other provision of law, a county 259
393	393		may not levy special assessments for the provision of fire 260
394	394		protection services on lands classified as agricultural lands 261
395	395		under s. 193.461 unless the revenue from such assessments has 262
396	396		been pledged for debt service and is necessary to meet 263
397	397		obligations of bonds or certificates issued by the county which 264
398	398		remain outstanding on July 1, 2023, including refundings thereof 265
399	399		for debt service savings where the maturity of the debt is not 266
400	400		extended. For bonds or certificates issued after July 1, 2023, 267
401	401		special assessments securing such bonds may not be levied on 268
402	402		lands classified as agricultural under s. 193.461. 269
403	403		2. The provisions of subparagraph 1. do n ot apply to 270
404	404		residential structures and their curtilage land contains a 271
405	405		residential dwelling or nonresidential farm building, with the 272
406	406		exception of an agricultural pole barn, provided the 273
407	407		nonresidential farm building exceeds a just value of $10,000 . 274
408	408		Such special assessments must be based solely on the special 275
409		-	~~ENROLLED~~
410		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
411		-
412		-
413		-
414		-	CODING: Words stricken are deletions; words underlined are additions.
415		-	hb7063-~~02-er~~
	409	+
	410	+	HB 7063, Engrossed 1 2023
	411	+
	412	+
	413	+
	414	+	CODING: Words stricken are deletions; words underlined are additions.
	415	+	hb7063-01-e1
416	416		Page 12 of 113
417	417		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
418	418
419	419
420	420
421	421		benefit accruing to that portion of the land consisting of the 276
422	422		residential dwelling and curtilage, and qualifying 277
423	423		nonresidential farm buildings. As used in this paragraph, the 278
424	424		term "agricultural pole ba rn" means a nonresidential farm 279
425	425		building in which 70 percent or more of the perimeter walls are 280
426	426		permanently open and allow free ingress and egress. 281
427	427		Section 2. Paragraphs (d), (l), (m), and (n) of subsection 282
428	428		(3), subsection (4), paragraph (c) of subsect ion (5), and 283
429	429		subsection (6) of section 125.0104, Florida Statutes, are 284
430	430		amended to read: 285
431	431		125.0104 Tourist development tax; procedure for levying; 286
432	432		authorized uses; referendum; enforcement. — 287
433	433		(3) TAXABLE PRIVILEGES; EXEMPTIONS; LEVY; RATE. — 288
434	434		(d) In addition to any 1-percent or 2-percent tax imposed 289
435	435		under paragraph (c), the governing board of the county may levy, 290
436	436		impose, and set an additional 1 percent of each dollar above the 291
437	437		tax rate set under paragraph (c) by the extraordinary vote of 292
438	438		the governing board for the purposes set forth in subsection (5) 293
439	439		or by referendum of approval by the registered electors within 294
440	440		the county or subcounty special district pursuant to subsection 295
441	441		(6). A No county may not shall levy, impose, and set the tax 296
442	442		authorized under this paragraph unless the county has imposed 297
443	443		the 1-percent or 2-percent tax authorized under paragraph (c) 298
444	444		for a minimum of 3 years before prior to the effective date of 299
445	445		the levy and imposition of the tax authorized by this paragraph. 300
446		-	~~ENROLLED~~
447		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
448		-
449		-
450		-
451		-	CODING: Words stricken are deletions; words underlined are additions.
452		-	hb7063-~~02-er~~
	446	+
	447	+	HB 7063, Engrossed 1 2023
	448	+
	449	+
	450	+
	451	+	CODING: Words stricken are deletions; words underlined are additions.
	452	+	hb7063-01-e1
453	453		Page 13 of 113
454	454		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
455	455
456	456
457	457
458	458		Revenues raised by the add itional tax authorized under this 301
459	459		paragraph may shall not be used for debt service on or 302
460	460		refinancing of existing facilities as specified in subparagraph 303
461	461		(5)(a)1. unless approved by referendum pursuant to subsection 304
462	462		(6) a resolution adopted by an extraordin ary majority of the 305
463	463		total membership of the governing board of the county . If the 1-306
464	464		percent or 2-percent tax authorized in paragraph (c) is levied 307
465	465		within a subcounty special taxing district, the additional tax 308
466	466		authorized in this paragraph shall only be lev ied therein. The 309
467	467		provisions of paragraphs (4)(a) -(d) shall not apply to the 310
468	468		adoption of the additional tax authorized in this paragraph. The 311
469	469		effective date of the levy and imposition of the tax authorized 312
470	470		under this paragraph is shall be the first day of the second 313
471	471		month following approval of the ordinance by referendum the 314
472	472		governing board or the first day of any subsequent month as may 315
473	473		be specified in the ordinance. A certified copy of such 316
474	474		ordinance shall be furnished by the county to the Department of 317
475	475		Revenue within 10 days after approval of such ordinance. 318
476	476		(l) In addition to any other tax which is imposed pursuant 319
477	477		to this section, a county may impose up to an additional 1 -320
478	478		percent tax on the exercise of the privilege described in 321
479	479		paragraph (a) by ordinance approved by referendum pursuant to 322
480	480		subsection (6) majority vote of the governing board of the 323
481	481		county in order to: 324
482	482		1. Pay the debt service on bonds issued to finance the 325
483		-	~~ENROLLED~~
484		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
485		-
486		-
487		-
488		-	CODING: Words stricken are deletions; words underlined are additions.
489		-	hb7063-~~02-er~~
	483	+
	484	+	HB 7063, Engrossed 1 2023
	485	+
	486	+
	487	+
	488	+	CODING: Words stricken are deletions; words underlined are additions.
	489	+	hb7063-01-e1
490	490		Page 14 of 113
491	491		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
492	492
493	493
494	494
495	495		construction, reconstruction, or renovation of a professional 326
496	496		sports franchise facility, or the acquisition, construction, 327
497	497		reconstruction, or renovation of a retained spring training 328
498	498		franchise facility, either publicly owned and operated, or 329
499	499		publicly owned and operated by the owner of a professional 330
500	500		sports franchise or other lessee wit h sufficient expertise or 331
501	501		financial capability to operate such facility, and to pay the 332
502	502		planning and design costs incurred prior to the issuance of such 333
503	503		bonds. 334
504	504		2. Pay the debt service on bonds issued to finance the 335
505	505		construction, reconstruction, or renovation of a convention 336
506	506		center, and to pay the planning and design costs incurred prior 337
507	507		to the issuance of such bonds. 338
508	508		3. Pay the operation and maintenance costs of a convention 339
509	509		center for a period of up to 10 years. Only counties that have 340
510	510		elected to levy the tax for the purposes authorized in 341
511	511		subparagraph 2. may use the tax for the purposes enumerated in 342
512	512		this subparagraph. Any county that elects to levy the tax for 343
513	513		the purposes authorized in subparagraph 2. after July 1, 2000, 344
514	514		may use the proceeds of the tax to pay the operation and 345
515	515		maintenance costs of a convention center for the life of the 346
516	516		bonds. 347
517	517		4. Promote and advertise tourism in the State of Florida 348
518	518		and nationally and internationally; however, if tax revenues are 349
519	519		expended for an activity, serv ice, venue, or event, the 350
520		-	~~ENROLLED~~
521		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
522		-
523		-
524		-
525		-	CODING: Words stricken are deletions; words underlined are additions.
526		-	hb7063-~~02-er~~
	520	+
	521	+	HB 7063, Engrossed 1 2023
	522	+
	523	+
	524	+
	525	+	CODING: Words stricken are deletions; words underlined are additions.
	526	+	hb7063-01-e1
527	527		Page 15 of 113
528	528		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
529	529
530	530
531	531
532	532		activity, service, venue, or event shall have as one of its main 351
533	533		purposes the attraction of tourists as evidenced by the 352
534	534		promotion of the activity, service, venue, or event to tourists. 353
535	535		354
536	536		The provision of paragraph (b) which prohib its any county 355
537	537		authorized to levy a convention development tax pursuant to s. 356
538	538		212.0305 from levying more than the 2 -percent tax authorized by 357
539	539		this section, and the provisions of paragraphs (4)(a) -(d), shall 358
540	540		not apply to the additional tax authorized in thi s paragraph. 359
541	541		The effective date of the levy and imposition of the tax 360
542	542		authorized under this paragraph is shall be the first day of the 361
543	543		second month following approval of the ordinance by referendum 362
544	544		the governing board or the first day of any subsequent mon th as 363
545	545		may be specified in the ordinance. A certified copy of such 364
546	546		ordinance shall be furnished by the county to the Department of 365
547	547		Revenue within 10 days after approval of such ordinance. 366
548	548		(m)1. In addition to any other tax which is imposed 367
549	549		pursuant to this section, a high tourism impact county may 368
550	550		impose an additional 1 -percent tax on the exercise of the 369
551	551		privilege described in paragraph (a) by ordinance approved by 370
552	552		referendum pursuant to subsection (6) extraordinary vote of the 371
553	553		governing board of the count y. The tax revenues received 372
554	554		pursuant to this paragraph shall be used for one or more of the 373
555	555		authorized uses pursuant to subsection (5). 374
556	556		2. A county is considered to be a high tourism impact 375
557		-	~~ENROLLED~~
558		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
559		-
560		-
561		-
562		-	CODING: Words stricken are deletions; words underlined are additions.
563		-	hb7063-~~02-er~~
	557	+
	558	+	HB 7063, Engrossed 1 2023
	559	+
	560	+
	561	+
	562	+	CODING: Words stricken are deletions; words underlined are additions.
	563	+	hb7063-01-e1
564	564		Page 16 of 113
565	565		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
566	566
567	567
568	568
569	569		county after the Department of Revenue has certified to such 376
570	570		county that the sales subject to the tax levied pursuant to this 377
571	571		section exceeded $600 million during the previous calendar year, 378
572	572		or were at least 18 percent of the county's total taxable sales 379
573	573		under chapter 212 where the sales subject to the tax levied 380
574	574		pursuant to this section were a minimum of $200 million, except 381
575	575		that no county authorized to levy a convention development tax 382
576	576		pursuant to s. 212.0305 shall be considered a high tourism 383
577	577		impact county. Once a county qualifies as a high tourism impact 384
578	578		county, it shall retain this designation for the period the tax 385
579	579		is levied pursuant to this paragraph. 386
580	580		3. The provisions of paragraphs (4)(a) -(d) shall not apply 387
581	581		to the adoption of the additional tax authorized in this 388
582	582		paragraph. The effective date of the levy and imposition of the 389
583	583		tax authorized under this paragraph is shall be the first day of 390
584	584		the second month following approval of the ordinance by 391
585	585		referendum the governing board or the first day of any 392
586	586		subsequent month as may be specified in the ordinance. A 393
587	587		certified copy of such ordinance shall be furnished by the 394
588	588		county to the Department of Revenue within 10 days after 395
589	589		approval of such ordinance. 396
590	590		(n) In addition to any other tax that is imposed under 397
591	591		this section, a county t hat has imposed the tax under paragraph 398
592	592		(l) may impose an additional tax that is no greater than 1 399
593	593		percent on the exercise of the privilege described in paragraph 400
594		-	~~ENROLLED~~
595		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
596		-
597		-
598		-
599		-	CODING: Words stricken are deletions; words underlined are additions.
600		-	hb7063-~~02-er~~
	594	+
	595	+	HB 7063, Engrossed 1 2023
	596	+
	597	+
	598	+
	599	+	CODING: Words stricken are deletions; words underlined are additions.
	600	+	hb7063-01-e1
601	601		Page 17 of 113
602	602		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
603	603
604	604
605	605
606	606		(a) by ordinance approved by referendum pursuant to subsection 401
607	607		(6) a majority plus one vote o f the membership of the board of 402
608	608		county commissioners in order to: 403
609	609		1. Pay the debt service on bonds issued to finance: 404
610	610		a. The construction, reconstruction, or renovation of a 405
611	611		facility either publicly owned and operated, or publicly owned 406
612	612		and operated by the owner of a professional sports franchise or 407
613	613		other lessee with sufficient expertise or financial capability 408
614	614		to operate such facility, and to pay the planning and design 409
615	615		costs incurred prior to the issuance of such bonds for a new 410
616	616		professional sports f ranchise as defined in s. 288.1162. 411
617	617		b. The acquisition, construction, reconstruction, or 412
618	618		renovation of a facility either publicly owned and operated, or 413
619	619		publicly owned and operated by the owner of a professional 414
620	620		sports franchise or other lessee with suff icient expertise or 415
621	621		financial capability to operate such facility, and to pay the 416
622	622		planning and design costs incurred prior to the issuance of such 417
623	623		bonds for a retained spring training franchise. 418
624	624		2. Promote and advertise tourism in the State of Florida 419
625	625		and nationally and internationally; however, if tax revenues are 420
626	626		expended for an activity, service, venue, or event, the 421
627	627		activity, service, venue, or event shall have as one of its main 422
628	628		purposes the attraction of tourists as evidenced by the 423
629	629		promotion of the activity, service, venue, or event to tourists. 424
630	630		425
631		-	~~ENROLLED~~
632		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
633		-
634		-
635		-
636		-	CODING: Words stricken are deletions; words underlined are additions.
637		-	hb7063-~~02-er~~
	631	+
	632	+	HB 7063, Engrossed 1 2023
	633	+
	634	+
	635	+
	636	+	CODING: Words stricken are deletions; words underlined are additions.
	637	+	hb7063-01-e1
638	638		Page 18 of 113
639	639		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
640	640
641	641
642	642
643	643		A county that imposes the tax authorized in this paragraph may 426
644	644		not expend any ad valorem tax revenues for the acquisition, 427
645	645		construction, reconstruction, or renovation of a facility for 428
646	646		which tax revenues ar e used pursuant to subparagraph 1. The 429
647	647		provision of paragraph (b) which prohibits any county authorized 430
648	648		to levy a convention development tax pursuant to s. 212.0305 431
649	649		from levying more than the 2 -percent tax authorized by this 432
650	650		section shall not apply to the additional tax authorized by this 433
651	651		paragraph in counties which levy convention development taxes 434
652	652		pursuant to s. 212.0305(4)(a). Subsection (4) does not apply to 435
653	653		the adoption of the additional tax authorized in this paragraph. 436
654	654		The effective date of the levy and imposition of the tax 437
655	655		authorized under this paragraph is the first day of the second 438
656	656		month following approval of the ordinance by referendum the 439
657	657		board of county commissioners or the first day of any subsequent 440
658	658		month specified in the ordinance. A certif ied copy of such 441
659	659		ordinance shall be furnished by the county to the Department of 442
660	660		Revenue within 10 days after approval of the ordinance. 443
661	661		(4) ORDINANCE LEVY TAX; PROCEDURE. — 444
662	662		(a) The tourist development tax shall be levied and 445
663	663		imposed pursuant to an ordi nance containing the county tourist 446
664	664		development plan prescribed under paragraph (c), enacted by the 447
665	665		governing board of the county. The ordinance levying and 448
666	666		imposing the tourist development tax shall not be effective 449
667	667		unless the electors of the county or th e electors in the 450
668		-	~~ENROLLED~~
669		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
670		-
671		-
672		-
673		-	CODING: Words stricken are deletions; words underlined are additions.
674		-	hb7063-~~02-er~~
	668	+
	669	+	HB 7063, Engrossed 1 2023
	670	+
	671	+
	672	+
	673	+	CODING: Words stricken are deletions; words underlined are additions.
	674	+	hb7063-01-e1
675	675		Page 19 of 113
676	676		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
677	677
678	678
679	679
680	680		subcounty special district in which the tax is to be levied 451
681	681		approve the ordinance authorizing the levy and imposition of the 452
682	682		tax, in accordance with subsection (6). The effective date of 453
683	683		the levy and imposition of the tax is shall be the first day of 454
684	684		the second month following approval of the ordinance by 455
685	685		referendum, as prescribed in subsection (6), or the first day of 456
686	686		any subsequent month as may be specified in the ordinance. A 457
687	687		certified copy of the ordinance shall be furnished by the cou nty 458
688	688		to the Department of Revenue within 10 days after approval of 459
689	689		such ordinance. The governing authority of any county levying 460
690	690		such tax shall notify the department, within 10 days after 461
691	691		approval of the ordinance by referendum, of the time period 462
692	692		during which the tax will be levied. 463
693	693		(b) At least 60 days before prior to the enactment or 464
694	694		renewal of the ordinance levying the tax, the governing board of 465
695	695		the county shall adopt a resolution establishing and appointing 466
696	696		the members of the county tourist developme nt council, as 467
697	697		prescribed in paragraph (e), and indicating the intention of the 468
698	698		county to consider the enactment or renewal of an ordinance 469
699	699		levying and imposing the tourist development tax. 470
700	700		(c) Before a referendum to enact or renew Prior to 471
701	701		enactment of the ordinance levying and imposing the tax, the 472
702	702		county tourist development council shall prepare and submit to 473
703	703		the governing board of the county for its approval a plan for 474
704	704		tourist development. The plan shall set forth the anticipated 475
705		-	~~ENROLLED~~
706		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
707		-
708		-
709		-
710		-	CODING: Words stricken are deletions; words underlined are additions.
711		-	hb7063-~~02-er~~
	705	+
	706	+	HB 7063, Engrossed 1 2023
	707	+
	708	+
	709	+
	710	+	CODING: Words stricken are deletions; words underlined are additions.
	711	+	hb7063-01-e1
712	712		Page 20 of 113
713	713		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
714	714
715	715
716	716
717	717		net tourist developme nt tax revenue to be derived by the county 476
718	718		for the 24 months following the levy of the tax; the tax 477
719	719		district in which the enactment or renewal of the ordinance 478
720	720		levying and imposing the tourist development tax is proposed; 479
721	721		and a list, in the order of priori ty, of the proposed uses of 480
722	722		the tax revenue by specific project or special use as the same 481
723	723		are authorized under subsection (5). The plan shall include the 482
724	724		approximate cost or expense allocation for each specific project 483
725	725		or special use. 484
726	726		(d) The governing board of the county shall adopt the 485
727	727		county plan for tourist development as part of the ordinance 486
728	728		levying the tax. After enactment or renewal of the ordinance 487
729	729		levying and imposing the tax, the plan of tourist development 488
730	730		may not be substantially amended exc ept by ordinance enacted by 489
731	731		an affirmative vote of a majority plus one additional member of 490
732	732		the governing board. 491
733	733		(e) The governing board of each county which levies and 492
734	734		imposes a tourist development tax under this section shall 493
735	735		appoint an advisory counci l to be known as the "...(name of 494
736	736		county)... Tourist Development Council." The council shall be 495
737	737		established by ordinance and composed of nine members who shall 496
738	738		be appointed by the governing board. The chair of the governing 497
739	739		board of the county or any other member of the governing board 498
740	740		as designated by the chair shall serve on the council. Two 499
741	741		members of the council shall be elected municipal officials, at 500
742		-	~~ENROLLED~~
743		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
744		-
745		-
746		-
747		-	CODING: Words stricken are deletions; words underlined are additions.
748		-	hb7063-~~02-er~~
	742	+
	743	+	HB 7063, Engrossed 1 2023
	744	+
	745	+
	746	+
	747	+	CODING: Words stricken are deletions; words underlined are additions.
	748	+	hb7063-01-e1
749	749		Page 21 of 113
750	750		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
751	751
752	752
753	753
754	754		least one of whom shall be from the most populous municipality 501
755	755		in the county or subcounty special taxi ng district in which the 502
756	756		tax is levied. Six members of the council shall be persons who 503
757	757		are involved in the tourist industry and who have demonstrated 504
758	758		an interest in tourist development, of which members, not less 505
759	759		than three nor more than four shall be own ers or operators of 506
760	760		motels, hotels, recreational vehicle parks, or other tourist 507
761	761		accommodations in the county and subject to the tax. All members 508
762	762		of the council shall be electors of the county. The governing 509
763	763		board of the county shall have the option of des ignating the 510
764	764		chair of the council or allowing the council to elect a chair. 511
765	765		The chair shall be appointed or elected annually and may be 512
766	766		reelected or reappointed. The members of the council shall serve 513
767	767		for staggered terms of 4 years. The terms of office of the 514
768	768		original members shall be prescribed in the resolution required 515
769	769		under paragraph (b). The council shall meet at least once each 516
770	770		quarter and, from time to time, shall make recommendations to 517
771	771		the county governing board for the effective operation of the 518
772	772		special projects or for uses of the tourist development tax 519
773	773		revenue and perform such other duties as may be prescribed by 520
774	774		county ordinance or resolution. The council shall continuously 521
775	775		review expenditures of revenues from the tourist development 522
776	776		trust fund and shall receive, at least quarterly, expenditure 523
777	777		reports from the county governing board or its designee. 524
778	778		Expenditures which the council believes to be unauthorized shall 525
779		-	~~ENROLLED~~
780		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
781		-
782		-
783		-
784		-	CODING: Words stricken are deletions; words underlined are additions.
785		-	hb7063-~~02-er~~
	779	+
	780	+	HB 7063, Engrossed 1 2023
	781	+
	782	+
	783	+
	784	+	CODING: Words stricken are deletions; words underlined are additions.
	785	+	hb7063-01-e1
786	786		Page 22 of 113
787	787		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
788	788
789	789
790	790
791	791		be reported to the county governing board and the Department of 526
792	792		Revenue. The governing board and the department shall review the 527
793	793		findings of the council and take appropriate administrative or 528
794	794		judicial action to ensure compliance with this section. The 529
795	795		changes in the composition of the membership of the tourist 530
796	796		development council mandate d by chapter 86-4, Laws of Florida, 531
797	797		and this act shall not cause the interruption of the current 532
798	798		term of any person who is a member of a council on October 1, 533
799	799		1996. 534
800	800		(5) AUTHORIZED USES OF REVENUE. — 535
801	801		(c) A county located adjacent to the Gulf of Mexico or the 536
802	802		Atlantic Ocean, except a county that receives revenue from taxes 537
803	803		levied pursuant to s. 125.0108, which meets the following 538
804	804		criteria may use up to 10 percent of the tax revenue received 539
805	805		pursuant to this section to reimburse expenses incurred in 540
806	806		providing public safety services, including emergency medical 541
807	807		services as defined in s. 401.107(3), and law enforcement 542
808	808		services, which are needed to address impacts related to 543
809	809		increased tourism and visitors to an area. However, if taxes 544
810	810		collected pursuant to thi s section are used to reimburse 545
811	811		emergency medical services or public safety services for tourism 546
812	812		or special events, the governing board of a county or 547
813	813		municipality may not use such taxes to supplant the normal 548
814	814		operating expenses of an emergency medical ser vices department, 549
815	815		a fire department, a sheriff's office, or a police department. 550
816		-	~~ENROLLED~~
817		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
818		-
819		-
820		-
821		-	CODING: Words stricken are deletions; words underlined are additions.
822		-	hb7063-~~02-er~~
	816	+
	817	+	HB 7063, Engrossed 1 2023
	818	+
	819	+
	820	+
	821	+	CODING: Words stricken are deletions; words underlined are additions.
	822	+	hb7063-01-e1
823	823		Page 23 of 113
824	824		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
825	825
826	826
827	827
828	828		To receive reimbursement, the county must: 551
829	829		1.a. Generate a minimum of $10 million in annual proceeds 552
830	830		from any tax, or any combination of taxes, authorized to be 553
831	831		levied pursuant to this section; 554
832	832		b.2. Have at least three municipalities; and 555
833	833		c.3. Have an estimated population of less than 275,000 556
834	834		225,000, according to the most recent population estimate 557
835	835		prepared pursuant to s. 186.901, excluding the inmate 558
836	836		population; or 559
837	837		2. Be a fiscally constrained county as described in s. 560
838	838		218.67(1). 561
839	839		562
840	840		The board of county commissioners must by majority vote approve 563
841	841		reimbursement made pursuant to this paragraph upon receipt of a 564
842	842		recommendation from the tourist development council. 565
843	843		(6) REFERENDUM.— 566
844	844		(a) An No ordinance enacted or renewed by a any county 567
845	845		levying the tax authorized by this section may not paragraphs 568
846	846		(3)(b) and (c) shall take effect until the ordinance levying and 569
847	847		imposing the tax has been approved in a referendum held at a 570
848	848		general election, as defined in s. 97.021, by a majority of the 571
849	849		electors voting in such election in the county or by a majority 572
850	850		of the electors voting in the subcounty special tax district 573
851	851		affected by the tax. 574
852	852		(b) The governing board of the county levy ing the tax 575
853		-	~~ENROLLED~~
854		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
855		-
856		-
857		-
858		-	CODING: Words stricken are deletions; words underlined are additions.
859		-	hb7063-~~02-er~~
	853	+
	854	+	HB 7063, Engrossed 1 2023
	855	+
	856	+
	857	+
	858	+	CODING: Words stricken are deletions; words underlined are additions.
	859	+	hb7063-01-e1
860	860		Page 24 of 113
861	861		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
862	862
863	863
864	864
865	865		shall arrange to place a question on the ballot at a general 576
866	866		election, as defined in s. 97.021, to be held within the county, 577
867	867		which question shall be in substantially the following form: 578
868	868		....FOR the Tourist Development Tax 579
869	869		....AGAINST the Tourist Development Tax. 580
870	870		(c) If a majority of the electors voting on the question 581
871	871		approve the levy, the ordinance shall be deemed to be in effect. 582
872	872		(d) In any case where an ordinance a referendum levying 583
873	873		and imposing the tax has been approved by referendum pursuant to 584
874	874		this section and 15 percent of the electors in the county or 15 585
875	875		percent of the electors in the subcounty special district in 586
876	876		which the tax is levied file a petition with the board of county 587
877	877		commissioners for a referendum to repeal the tax, the board of 588
878	878		county commissioners shall cause an election to be held for the 589
879	879		repeal of the tax which election shall be subject only to the 590
880	880		outstanding bonds for which the tax has been pledged. However, 591
881	881		the repeal of the tax shall not be effective with respect to any 592
882	882		portion of taxes initially levied in November 1989, which has 593
883	883		been pledged or is being used to support bonds under paragraph 594
884	884		(3)(d) or paragraph (3)(l) until the retirement of those bonds. 595
885	885		(e) A referendum to reenact an expiring tourist 596
886	886		development tax must be held at a general election occurring 597
887	887		within the 48-month period immediately preceding the effective 598
888	888		date of the reenacted tax, and the referendum may appear on the 599
889	889		ballot only once within the 48 -month period. 600
890		-	~~ENROLLED~~
891		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
892		-
893		-
894		-
895		-	CODING: Words stricken are deletions; words underlined are additions.
896		-	hb7063-~~02-er~~
	890	+
	891	+	HB 7063, Engrossed 1 2023
	892	+
	893	+
	894	+
	895	+	CODING: Words stricken are deletions; words underlined are additions.
	896	+	hb7063-01-e1
897	897		Page 25 of 113
898	898		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
899	899
900	900
901	901
902	902		Section 3. Subsection (5) of section 125.0108, Florida 601
903	903		Statutes, is amended to read: 602
904	904		125.0108 Areas of critical state concern; tourist impact 603
905	905		tax.— 604
906	906		(5) The tourist impact tax authorized by this section 605
907	907		shall take effect only upon express approval by a majority vote 606
908	908		of those qualified electors in the area or areas of critical 607
909	909		state concern in the county seeking to levy such tax, voting in 608
910	910		a referendum to be held in conjunction with a general election, 609
911	911		as defined in s. 97.021. However, if the area or areas of 610
912	912		critical state concern are greater than 50 percent of the land 611
913	913		area of the county and the tax is to be imposed throughout the 612
914	914		entire county, the tax shall take effect only upon express 613
915	915		approval of a majority of the qualified electors of the county 614
916	916		voting in such a referendum. A referendum to reenact an expiring 615
917	917		tourist impact tax must be held at a general election occurring 616
918	918		within the 48-month period immediately preceding the effective 617
919	919		date of the reenacted tax, and the referendum may appear on the 618
920	920		ballot only once within the 48 -month period. 619
921	921		Section 4. Subsection (1) of section 125.901, Florida 620
922	922		Statutes, is amended to read: 621
923	923		125.901 Children's services; independent special district; 622
924	924		council; powers, duties, and functions; public records 623
925	925		exemption.— 624
926	926		(1) Each county may by ordinance create an independent 625
927		-	~~ENROLLED~~
928		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
929		-
930		-
931		-
932		-	CODING: Words stricken are deletions; words underlined are additions.
933		-	hb7063-~~02-er~~
	927	+
	928	+	HB 7063, Engrossed 1 2023
	929	+
	930	+
	931	+
	932	+	CODING: Words stricken are deletions; words underlined are additions.
	933	+	hb7063-01-e1
934	934		Page 26 of 113
935	935		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
936	936
937	937
938	938
939	939		special district, as defined in ss. 189.012 and 200.001(8)(e), 626
940	940		to provide funding for children's services throughout the county 627
941	941		in accordance with this section. The boundaries of such district 628
942	942		shall be coterminous with the boundaries of the county. The 629
943	943		county governing body shall obtain approval at a general 630
944	944		election, as defined in s. 97.021, by a majority vote of those 631
945	945		electors voting on the question, to annually levy ad valorem 632
946	946		taxes which shall not exceed the maximum millage rate authorized 633
947	947		by this section. Any district created pursuant to the provisions 634
948	948		of this subsection shall be required to levy and fix millage 635
949	949		subject to the provisions of s. 200.065. Once such millage is 636
950	950		approved by the electorat e, the district shall not be required 637
951	951		to seek approval of the electorate in future years to levy the 638
952	952		previously approved millage. However, a referendum to increase 639
953	953		the millage rate previously approved by the electors must be 640
954	954		held at a general election, and the referendum may be held only 641
955	955		once during the 48-month period preceding the effective date of 642
956	956		the increased millage. 643
957	957		(a) The governing body of the district shall be a council 644
958	958		on children's services, which may also be known as a juvenile 645
959	959		welfare board or similar name as established in the ordinance by 646
960	960		the county governing body. Such council shall consist of 10 647
961	961		members, including the superintendent of schools; a local school 648
962	962		board member; the district administrator from the appropriate 649
963	963		district of the Department of Children and Families, or his or 650
964		-	~~ENROLLED~~
965		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
966		-
967		-
968		-
969		-	CODING: Words stricken are deletions; words underlined are additions.
970		-	hb7063-~~02-er~~
	964	+
	965	+	HB 7063, Engrossed 1 2023
	966	+
	967	+
	968	+
	969	+	CODING: Words stricken are deletions; words underlined are additions.
	970	+	hb7063-01-e1
971	971		Page 27 of 113
972	972		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
973	973
974	974
975	975
976	976		her designee who is a member of the Senior Management Service or 651
977	977		of the Selected Exempt Service; one member of the county 652
978	978		governing body; and the judge assigned to juvenile cases who 653
979	979		shall sit as a voting member of the board, except that said 654
980	980		judge shall not vote or participate in the setting of ad valorem 655
981	981		taxes under this section. If there is more than one judge 656
982	982		assigned to juvenile cases in a county, the chief judge shall 657
983	983		designate one of said juvenile judges t o serve on the board. The 658
984	984		remaining five members shall be appointed by the Governor, and 659
985	985		shall, to the extent possible, represent the demographic 660
986	986		diversity of the population of the county. After soliciting 661
987	987		recommendations from the public, the county govern ing body shall 662
988	988		submit to the Governor the names of at least three persons for 663
989	989		each vacancy occurring among the five members appointed by the 664
990	990		Governor, and the Governor shall appoint members to the council 665
991	991		from the candidates nominated by the county governi ng body. The 666
992	992		Governor shall make a selection within a 45 -day period or 667
993	993		request a new list of candidates. All members appointed by the 668
994	994		Governor shall have been residents of the county for the 669
995	995		previous 24-month period. Such members shall be appointed for 4 -670
996	996		year terms, except that the length of the terms of the initial 671
997	997		appointees shall be adjusted to stagger the terms. The Governor 672
998	998		may remove a member for cause or upon the written petition of 673
999	999		the county governing body. If any of the members of the council 674
1000	1000		required to be appointed by the Governor under the provisions of 675
1001		-	~~ENROLLED~~
1002		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1003		-
1004		-
1005		-
1006		-	CODING: Words stricken are deletions; words underlined are additions.
1007		-	hb7063-~~02-er~~
	1001	+
	1002	+	HB 7063, Engrossed 1 2023
	1003	+
	1004	+
	1005	+
	1006	+	CODING: Words stricken are deletions; words underlined are additions.
	1007	+	hb7063-01-e1
1008	1008		Page 28 of 113
1009	1009		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
1010	1010
1011	1011
1012	1012
1013	1013		this subsection shall resign, die, or be removed from office, 676
1014	1014		the vacancy thereby created shall, as soon as practicable, be 677
1015	1015		filled by appointment by the Governor, using the same method as 678
1016	1016		the original appointment, and such appointment to fill a vacancy 679
1017	1017		shall be for the unexpired term of the person who resigns, dies, 680
1018	1018		or is removed from office. 681
1019	1019		(b) However, any county as defined in s. 125.011(1) may 682
1020	1020		instead have a governing body consisting of 33 m embers, 683
1021	1021		including the superintendent of schools, or his or her designee; 684
1022	1022		two representatives of public postsecondary education 685
1023	1023		institutions located in the county; the county manager or the 686
1024	1024		equivalent county officer; the district administrator from the 687
1025	1025		appropriate district of the Department of Children and Families, 688
1026	1026		or the administrator's designee who is a member of the Senior 689
1027	1027		Management Service or the Selected Exempt Service; the director 690
1028	1028		of the county health department or the director's designee; the 691
1029	1029		state attorney for the county or the state attorney's designee; 692
1030	1030		the chief judge assigned to juvenile cases, or another juvenile 693
1031	1031		judge who is the chief judge's designee and who shall sit as a 694
1032	1032		voting member of the board, except that the judge may not vote 695
1033	1033		or participate in setting ad valorem taxes under this section; 696
1034	1034		an individual who is selected by the board of the local United 697
1035	1035		Way or its equivalent; a member of a locally recognized faith -698
1036	1036		based coalition, selected by that coalition; a member of the 699
1037	1037		local chamber of commerce, selected by that chamber or, if more 700
1038		-	~~ENROLLED~~
1039		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1040		-
1041		-
1042		-
1043		-	CODING: Words stricken are deletions; words underlined are additions.
1044		-	hb7063-~~02-er~~
	1038	+
	1039	+	HB 7063, Engrossed 1 2023
	1040	+
	1041	+
	1042	+
	1043	+	CODING: Words stricken are deletions; words underlined are additions.
	1044	+	hb7063-01-e1
1045	1045		Page 29 of 113
1046	1046		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
1047	1047
1048	1048
1049	1049
1050	1050		than one chamber exists within the county, a person selected by 701
1051	1051		a coalition of the local chambers; a member of the early 702
1052	1052		learning coalition, selected by that coalition; a representative 703
1053	1053		of a labor organizat ion or union active in the county; a member 704
1054	1054		of a local alliance or coalition engaged in cross -system 705
1055	1055		planning for health and social service delivery in the county, 706
1056	1056		selected by that alliance or coalition; a member of the local 707
1057	1057		Parent-Teachers Association/Pa rent-Teacher-Student Association, 708
1058	1058		selected by that association; a youth representative selected by 709
1059	1059		the local school system's student government; a local school 710
1060	1060		board member appointed by the chair of the school board; the 711
1061	1061		mayor of the county or the mayor's designee; one member of the 712
1062	1062		county governing body, appointed by the chair of that body; a 713
1063	1063		member of the state Legislature who represents residents of the 714
1064	1064		county, selected by the chair of the local legislative 715
1065	1065		delegation; an elected official representing th e residents of a 716
1066	1066		municipality in the county, selected by the county municipal 717
1067	1067		league; and 4 members -at-large, appointed to the council by the 718
1068	1068		majority of sitting council members. The remaining 7 members 719
1069	1069		shall be appointed by the Governor in accordance with procedures 720
1070	1070		set forth in paragraph (a), except that the Governor may remove 721
1071	1071		a member for cause or upon the written petition of the council. 722
1072	1072		Appointments by the Governor must, to the extent reasonably 723
1073	1073		possible, represent the geographic and demographic diver sity of 724
1074	1074		the population of the county. Members who are appointed to the 725
1075		-	~~ENROLLED~~
1076		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1077		-
1078		-
1079		-
1080		-	CODING: Words stricken are deletions; words underlined are additions.
1081		-	hb7063-~~02-er~~
	1075	+
	1076	+	HB 7063, Engrossed 1 2023
	1077	+
	1078	+
	1079	+
	1080	+	CODING: Words stricken are deletions; words underlined are additions.
	1081	+	hb7063-01-e1
1082	1082		Page 30 of 113
1083	1083		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
1084	1084
1085	1085
1086	1086
1087	1087		council by reason of their position are not subject to the 726
1088	1088		length of terms and limits on consecutive terms as provided in 727
1089	1089		this section. The remaining appointed members of the governing 728
1090	1090		body shall be appointed to serve 2 -year terms, except that those 729
1091	1091		members appointed by the Governor shall be appointed to serve 4 -730
1092	1092		year terms, and the youth representative and the legislative 731
1093	1093		delegate shall be appointed to serve 1 -year terms. A member may 732
1094	1094		be reappointed; however, a member may not serve for more than 733
1095	1095		three consecutive terms. A member is eligible to be appointed 734
1096	1096		again after a 2-year hiatus from the council. 735
1097	1097		(c) This subsection does not prohibit a county from 736
1098	1098		exercising such power as is provid ed by general or special law 737
1099	1099		to provide children's services or to create a special district 738
1100	1100		to provide such services. 739
1101	1101		Section 5. Subsection (1) of section 194.036, Florida 740
1102	1102		Statutes, is amended to read: 741
1103	1103		194.036 Appeals.—Appeals of the decisions of the board 742
1104	1104		shall be as follows: 743
1105	1105		(1) If the property appraiser disagrees with the decision 744
1106	1106		of the board, he or she may appeal the decision to the circuit 745
1107	1107		court if one or more of the following criteria are met: 746
1108	1108		(a) The property appraiser determines and affir matively 747
1109	1109		asserts in any legal proceeding that there is a specific 748
1110	1110		constitutional or statutory violation, or a specific violation 749
1111	1111		of administrative rules, in the decision of the board, except 750
1112		-	~~ENROLLED~~
1113		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1114		-
1115		-
1116		-
1117		-	CODING: Words stricken are deletions; words underlined are additions.
1118		-	hb7063-~~02-er~~
	1112	+
	1113	+	HB 7063, Engrossed 1 2023
	1114	+
	1115	+
	1116	+
	1117	+	CODING: Words stricken are deletions; words underlined are additions.
	1118	+	hb7063-01-e1
1119	1119		Page 31 of 113
1120	1120		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
1121	1121
1122	1122
1123	1123
1124	1124		that nothing herein shall authorize the property appraiser to 751
1125	1125		institute any suit to challenge the validity of any portion of 752
1126	1126		the constitution or of any duly enacted legislative act of this 753
1127	1127		state.; 754
1128	1128		(b) There is a variance from the property appraiser's 755
1129	1129		assessed value in excess of the following: 20 15 percent 756
1130	1130		variance from any assessment of $250,000 $50,000 or less; 15 10 757
1131	1131		percent variance from any assessment in excess of $250,000 758
1132	1132		$50,000 but not in excess of $1 million $500,000; 10 7.5 percent 759
1133	1133		variance from any assessment in excess of $1 million $500,000 760
1134	1134		but not in excess of $2.5 $1 million; or 5 percent variance from 761
1135	1135		any assessment in excess of $2.5 $1 million.; or 762
1136	1136		(c) There is an assertion by the property appraiser to the 763
1137	1137		Department of Revenue that there exists a consistent and 764
1138	1138		continuous violation of the intent of the law or administrative 765
1139	1139		rules by the value adjustment board in its decisions. The 766
1140	1140		property appraiser shall notify the department of those portions 767
1141	1141		of the tax roll for which the assertion is made. The department 768
1142	1142		shall thereupon notify the clerk of the board who shall, within 769
1143	1143		15 days of the notification by the department, send the written 770
1144	1144		decisions of the board to the department. Within 30 days of the 771
1145	1145		receipt of the decisions by the department, the department shall 772
1146	1146		notify the property appraiser of its decision relative to 773
1147	1147		further judicial proceedings. If the department finds upon 774
1148	1148		investigation that a consistent and continuous violation of the 775
1149		-	~~ENROLLED~~
1150		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1151		-
1152		-
1153		-
1154		-	CODING: Words stricken are deletions; words underlined are additions.
1155		-	hb7063-~~02-er~~
	1149	+
	1150	+	HB 7063, Engrossed 1 2023
	1151	+
	1152	+
	1153	+
	1154	+	CODING: Words stricken are deletions; words underlined are additions.
	1155	+	hb7063-01-e1
1156	1156		Page 32 of 113
1157	1157		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
1158	1158
1159	1159
1160	1160
1161	1161		intent of the law or administrative rules by the board has 776
1162	1162		occurred, it shall so inform the property appraiser, who may 777
1163	1163		thereupon bring suit in circuit court against the value 778
1164	1164		adjustment board for injunctive relief to prohibit continuation 779
1165	1165		of the violation of the law or administrative rules and for a 780
1166	1166		mandatory injunction to restore the tax roll to its just value 781
1167	1167		in such amount as determined by judicial proceeding. However, 782
1168	1168		when a final judicial decision is rendered as a result of an 783
1169	1169		appeal filed pursuant to this paragraph which alters or changes 784
1170	1170		an assessment of a parcel of property of any taxpayer not a 785
1171	1171		party to such proced ure, such taxpayer shall have 60 days from 786
1172	1172		the date of the final judicial decision to file an action to 787
1173	1173		contest such altered or changed assessment pursuant to s. 788
1174	1174		194.171(1), and the provisions of s. 194.171(2) shall not bar 789
1175	1175		such action. 790
1176	1176		Section 6. Effective upon this act becoming a law, 791
1177	1177		paragraph (b) of subsection (1), subsection (3), paragraph (b) 792
1178	1178		of subsection (4), and paragraph (b) of subsection (6) of 793
1179	1179		section 196.081, Florida Statutes, are amended to read: 794
1180	1180		196.081 Exemption for certain permanently and totally 795
1181	1181		disabled veterans and for surviving spouses of veterans; 796
1182	1182		exemption for surviving spouses of first responders who die in 797
1183	1183		the line of duty.— 798
1184	1184		(1) 799
1185	1185		(b) If legal or beneficial title to property is acquired 800
1186		-	~~ENROLLED~~
1187		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1188		-
1189		-
1190		-
1191		-	CODING: Words stricken are deletions; words underlined are additions.
1192		-	hb7063-~~02-er~~
	1186	+
	1187	+	HB 7063, Engrossed 1 2023
	1188	+
	1189	+
	1190	+
	1191	+	CODING: Words stricken are deletions; words underlined are additions.
	1192	+	hb7063-01-e1
1193	1193		Page 33 of 113
1194	1194		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
1195	1195
1196	1196
1197	1197
1198	1198		between January 1 and November 1 of any year by a veteran or his 801
1199	1199		or her surviving spouse receiving an exemption under this 802
1200	1200		section on another property for that tax year, the veteran or 803
1201	1201		his or her surviving spouse is entitled to may receive a refund, 804
1202	1202		prorated as of the date of transfer, of the ad valorem taxes 805
1203	1203		paid for the newly acquired property if he or she applies for 806
1204	1204		and receives an exemption under this section for the newly 807
1205	1205		acquired property in the next tax year. If the property 808
1206	1206		appraiser finds that the applicant is entitled to an exemption 809
1207	1207		under this section for the newly acquired property, the property 810
1208	1208		appraiser shall immediately make such entries upon the tax rolls 811
1209	1209		of the county that are necessary to allow the prorated refund of 812
1210	1210		taxes for the previous tax year. 813
1211	1211		(3) If the totally and perm anently disabled veteran 814
1212	1212		predeceases his or her spouse and if, upon the death of the 815
1213	1213		veteran, the spouse holds the legal or beneficial title to the 816
1214	1214		homestead and permanently resides thereon as specified in s. 817
1215	1215		196.031, the exemption from taxation carries ov er to the benefit 818
1216	1216		of the veteran's spouse until such time as he or she remarries 819
1217	1217		or sells or otherwise disposes of the property. If the spouse 820
1218	1218		sells the property, the spouse may transfer an exemption not to 821
1219	1219		exceed the amount granted from the most recent ad valorem tax 822
1220	1220		roll may be transferred to his or her new residence, as long as 823
1221	1221		it is used as his or her primary residence and he or she does 824
1222	1222		not remarry. 825
1223		-	~~ENROLLED~~
1224		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1225		-
1226		-
1227		-
1228		-	CODING: Words stricken are deletions; words underlined are additions.
1229		-	hb7063-~~02-er~~
	1223	+
	1224	+	HB 7063, Engrossed 1 2023
	1225	+
	1226	+
	1227	+
	1228	+	CODING: Words stricken are deletions; words underlined are additions.
	1229	+	hb7063-01-e1
1230	1230		Page 34 of 113
1231	1231		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
1232	1232
1233	1233
1234	1234
1235	1235		(4) Any real estate that is owned and used as a homestead 826
1236	1236		by the surviving spouse of a veteran who die d from service-827
1237	1237		connected causes while on active duty as a member of the United 828
1238	1238		States Armed Forces and for whom a letter from the United States 829
1239	1239		Government or United States Department of Veterans Affairs or 830
1240	1240		its predecessor has been issued certifying that th e veteran who 831
1241	1241		died from service-connected causes while on active duty is 832
1242	1242		exempt from taxation if the veteran was a permanent resident of 833
1243	1243		this state on January 1 of the year in which the veteran died. 834
1244	1244		(b) The tax exemption carries over to the benefit of the 835
1245	1245		veteran's surviving spouse as long as the spouse holds the legal 836
1246	1246		or beneficial title to the homestead, permanently resides 837
1247	1247		thereon as specified in s. 196.031, and does not remarry. If the 838
1248	1248		surviving spouse sells the property, the spouse may transfer an 839
1249	1249		exemption not to exceed the amount granted under the most recent 840
1250	1250		ad valorem tax roll may be transferred to his or her new 841
1251	1251		residence as long as it is used as his or her primary residence 842
1252	1252		and he or she does not remarry. 843
1253	1253		(6) Any real estate that is owned and used as a homestead 844
1254	1254		by the surviving spouse of a first responder who died in the 845
1255	1255		line of duty while employed by the state or any political 846
1256	1256		subdivision of the state, including authorities and special 847
1257	1257		districts, and for whom a letter from the state or appropriate 848
1258	1258		political subdivision of the state, or other authority or 849
1259	1259		special district, has been issued which legally recognizes and 850
1260		-	~~ENROLLED~~
1261		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1262		-
1263		-
1264		-
1265		-	CODING: Words stricken are deletions; words underlined are additions.
1266		-	hb7063-~~02-er~~
	1260	+
	1261	+	HB 7063, Engrossed 1 2023
	1262	+
	1263	+
	1264	+
	1265	+	CODING: Words stricken are deletions; words underlined are additions.
	1266	+	hb7063-01-e1
1267	1267		Page 35 of 113
1268	1268		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
1269	1269
1270	1270
1271	1271
1272	1272		certifies that the first responder died in the line of duty 851
1273	1273		while employed as a first responder is exempt from taxation if 852
1274	1274		the first responder and his or her surviving spouse were 853
1275	1275		permanent residents of this state on January 1 of the year in 854
1276	1276		which the first responder died. 855
1277	1277		(b) The tax exemption applies as long as the survivin g 856
1278	1278		spouse holds the legal or beneficial title to the homestead, 857
1279	1279		permanently resides thereon as specified in s. 196.031, and does 858
1280	1280		not remarry. If the surviving spouse sells the property, the 859
1281	1281		spouse may transfer an exemption not to exceed the amount 860
1282	1282		granted under the most recent ad valorem tax roll may be 861
1283	1283		transferred to his or her new residence if it is used as his or 862
1284	1284		her primary residence and he or she does not remarry. 863
1285	1285		Section 7. (1) The amendments made by section 6 of this 864
1286	1286		act to s. 196.081, Florida St atutes, are remedial and clarifying 865
1287	1287		in nature and do not provide a basis for an assessment of any 866
1288	1288		tax or create a right to a refund of any tax paid before the 867
1289	1289		date this act becomes a law. 868
1290	1290		(2) This section takes effect upon becoming a law. 869
1291	1291		Section 8. Paragraph (b) of subsection (1) and subsections 870
1292	1292		(4) and (6) of section 196.081, Florida Statutes, as amended by 871
1293	1293		this act, are amended to read: 872
1294	1294		196.081 Exemption for certain permanently and totally 873
1295	1295		disabled veterans and for surviving spouses of veterans; 874
1296	1296		exemption for surviving spouses of first responders who die in 875
1297		-	~~ENROLLED~~
1298		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1299		-
1300		-
1301		-
1302		-	CODING: Words stricken are deletions; words underlined are additions.
1303		-	hb7063-~~02-er~~
	1297	+
	1298	+	HB 7063, Engrossed 1 2023
	1299	+
	1300	+
	1301	+
	1302	+	CODING: Words stricken are deletions; words underlined are additions.
	1303	+	hb7063-01-e1
1304	1304		Page 36 of 113
1305	1305		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
1306	1306
1307	1307
1308	1308
1309	1309		the line of duty.— 876
1310	1310		(1) 877
1311	1311		(b)1. If legal or beneficial title to property is acquired 878
1312	1312		between January 1 and November 1 of any year by a veteran or his 879
1313	1313		or her surviving spouse receiving an exempt ion under this 880
1314	1314		section on another property for that tax year, the veteran or 881
1315	1315		his or her surviving spouse is entitled to a refund, prorated as 882
1316	1316		of the date of transfer, of the ad valorem taxes paid for the 883
1317	1317		newly acquired property if he or she applies for and receives an 884
1318	1318		exemption under this section for the newly acquired property in 885
1319	1319		the next tax year. If the property appraiser finds that the 886
1320	1320		applicant is entitled to an exemption under this section for the 887
1321	1321		newly acquired property, the property appraiser shall 888
1322	1322		immediately make such entries upon the tax rolls of the county 889
1323	1323		that are necessary to allow the prorated refund of taxes for the 890
1324	1324		previous tax year. 891
1325	1325		2. If legal or beneficial title to property is acquired 892
1326	1326		between January 1 and November 1 of any year by a v eteran or his 893
1327	1327		or her surviving spouse who is not receiving an exemption under 894
1328	1328		this section on another property for that tax year, and as of 895
1329	1329		January 1 of that tax year, the veteran was honorably discharged 896
1330	1330		with a service-connected total and permanent disabi lity and for 897
1331	1331		whom a letter from the United States Government or United States 898
1332	1332		Department of Veterans Affairs or its predecessor has been 899
1333	1333		issued certifying that the veteran is totally and permanently 900
1334		-	~~ENROLLED~~
1335		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1336		-
1337		-
1338		-
1339		-	CODING: Words stricken are deletions; words underlined are additions.
1340		-	hb7063-~~02-er~~
	1334	+
	1335	+	HB 7063, Engrossed 1 2023
	1336	+
	1337	+
	1338	+
	1339	+	CODING: Words stricken are deletions; words underlined are additions.
	1340	+	hb7063-01-e1
1341	1341		Page 37 of 113
1342	1342		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
1343	1343
1344	1344
1345	1345
1346	1346		disabled, the veteran or his or her surviving spouse is e ntitled 901
1347	1347		to a refund, prorated as of the date of transfer, of the ad 902
1348	1348		valorem taxes paid for the newly acquired property if he or she 903
1349	1349		applies for and receives an exemption under this section for the 904
1350	1350		newly acquired property in the next tax year. If the proper ty 905
1351	1351		appraiser finds that the applicant is entitled to an exemption 906
1352	1352		under this section for the newly acquired property, the property 907
1353	1353		appraiser shall immediately make such entries upon the tax rolls 908
1354	1354		of the county that are necessary to allow the prorated refun d of 909
1355	1355		taxes for the previous tax year. 910
1356	1356		(4) Any real estate that is owned and used as a homestead 911
1357	1357		by the surviving spouse of a veteran who died from service -912
1358	1358		connected causes while on active duty as a member of the United 913
1359	1359		States Armed Forces and for whom a letter from the United States 914
1360	1360		Government or United States Department of Veterans Affairs or 915
1361	1361		its predecessor has been issued certifying that the veteran who 916
1362	1362		died from service-connected causes while on active duty is 917
1363	1363		exempt from taxation if the veteran was a permanent resident of 918
1364	1364		this state on January 1 of the year in which the veteran died . 919
1365	1365		(a) The production of the letter by the surviving spouse 920
1366	1366		which attests to the veteran's death while on active duty is 921
1367	1367		prima facie evidence that the surviving spouse is entitled to 922
1368	1368		the exemption. 923
1369	1369		(b) The tax exemption carries over to the benefit of the 924
1370	1370		veteran's surviving spouse as long as the spouse holds the legal 925
1371		-	~~ENROLLED~~
1372		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1373		-
1374		-
1375		-
1376		-	CODING: Words stricken are deletions; words underlined are additions.
1377		-	hb7063-~~02-er~~
	1371	+
	1372	+	HB 7063, Engrossed 1 2023
	1373	+
	1374	+
	1375	+
	1376	+	CODING: Words stricken are deletions; words underlined are additions.
	1377	+	hb7063-01-e1
1378	1378		Page 38 of 113
1379	1379		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
1380	1380
1381	1381
1382	1382
1383	1383		or beneficial title to the homestead, permanently resides 926
1384	1384		thereon as specified in s. 196.031, and does no t remarry. If the 927
1385	1385		surviving spouse sells the property, the spouse may transfer an 928
1386	1386		exemption not to exceed the amount granted under the most recent 929
1387	1387		ad valorem tax roll to his or her new residence as long as it is 930
1388	1388		used as his or her primary residence and he or she does not 931
1389	1389		remarry. 932
1390	1390		(6) Any real estate that is owned and used as a homestead 933
1391	1391		by the surviving spouse of a first responder who died in the 934
1392	1392		line of duty while employed by the United States Government, the 935
1393	1393		state, or any political subdivision of the state, including 936
1394	1394		authorities and special districts, and for whom a letter from 937
1395	1395		the United States Government, the state, or appropriate 938
1396	1396		political subdivision of the state, or other authority or 939
1397	1397		special district, has been issued which legally recognizes and 940
1398	1398		certifies that the first responder died in the line of duty 941
1399	1399		while employed as a first responder is exempt from taxation if 942
1400	1400		the first responder and his or her surviving spouse were 943
1401	1401		permanent residents of this state on Ja nuary 1 of the year in 944
1402	1402		which the first responder died . 945
1403	1403		(a) The production of the letter by the surviving spouse 946
1404	1404		which attests to the first responder's death in the line of duty 947
1405	1405		is prima facie evidence that the surviving spouse is entitled to 948
1406	1406		the exemption. 949
1407	1407		(b) The tax exemption applies as long as the surviving 950
1408		-	~~ENROLLED~~
1409		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1410		-
1411		-
1412		-
1413		-	CODING: Words stricken are deletions; words underlined are additions.
1414		-	hb7063-~~02-er~~
	1408	+
	1409	+	HB 7063, Engrossed 1 2023
	1410	+
	1411	+
	1412	+
	1413	+	CODING: Words stricken are deletions; words underlined are additions.
	1414	+	hb7063-01-e1
1415	1415		Page 39 of 113
1416	1416		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
1417	1417
1418	1418
1419	1419
1420	1420		spouse holds the legal or beneficial title to the homestead, 951
1421	1421		permanently resides thereon as specified in s. 196.031, and does 952
1422	1422		not remarry. If the surviving spouse sells the property, the 953
1423	1423		spouse may transfer an exemption not to exceed the amount 954
1424	1424		granted under the most recent ad valorem tax roll to his or her 955
1425	1425		new residence if it is used as his or her primary residence and 956
1426	1426		he or she does not remarry. 957
1427	1427		(c) As used in this subsection only, and not appl icable to 958
1428	1428		the payment of benefits under s. 112.19 or s. 112.191, the term: 959
1429	1429		1. "First responder" means a federal law enforcement 960
1430	1430		officer as defined in s. 901.1505(1), a law enforcement officer 961
1431	1431		or correctional officer as defined in s. 943.10, a firefighter 962
1432	1432		as defined in s. 633.102, or an emergency medical technician or 963
1433	1433		paramedic as defined in s. 401.23 who is a full -time paid 964
1434	1434		employee, part-time paid employee, or unpaid volunteer. 965
1435	1435		2. "In the line of duty" means: 966
1436	1436		a. While engaging in law enforcement; 967
1437	1437		b. While performing an activity relating to fire 968
1438	1438		suppression and prevention; 969
1439	1439		c. While responding to a hazardous material emergency; 970
1440	1440		d. While performing rescue activity; 971
1441	1441		e. While providing emergency medical services; 972
1442	1442		f. While performing disaster reli ef activity; 973
1443	1443		g. While otherwise engaging in emergency response 974
1444	1444		activity; or 975
1445		-	~~ENROLLED~~
1446		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1447		-
1448		-
1449		-
1450		-	CODING: Words stricken are deletions; words underlined are additions.
1451		-	hb7063-~~02-er~~
	1445	+
	1446	+	HB 7063, Engrossed 1 2023
	1447	+
	1448	+
	1449	+
	1450	+	CODING: Words stricken are deletions; words underlined are additions.
	1451	+	hb7063-01-e1
1452	1452		Page 40 of 113
1453	1453		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
1454	1454
1455	1455
1456	1456
1457	1457		h. While engaging in a training exercise related to any of 976
1458	1458		the events or activities enumerated in this subparagraph if the 977
1459	1459		training has been authorized by the employing entity. 978
1460	1460		979
1461	1461		A heart attack or stroke that causes death or causes an injury 980
1462	1462		resulting in death must occur within 24 hours after an event or 981
1463	1463		activity enumerated in this subparagraph and must be directly 982
1464	1464		and proximately caused by the event or activity in order to be 983
1465	1465		considered as having occurred in the line of duty. 984
1466	1466		Section 9. The amendments made by section 8 of this act to 985
1467	1467		s. 196.081, Florida Statutes, first apply to the 2024 ad valorem 986
1468	1468		tax roll. 987
1469	1469		Section 10. Subsection (3) of section 196.196, Florida 988
1470	1470		Statutes, is amended, and subsection (6) is added to that 989
1471	1471		section, to read: 990
1472	1472		196.196 Determining whether property is entitled to 991
1473	1473		charitable, religious, scientific, or literary exemption. — 992
1474	1474		(3) Property owned by an exempt organization is used for a 993
1475	1475		religious purpose if the institution has taken affirmative steps 994
1476	1476		to prepare the property for use as a house of public worship. 995
1477	1477		The term "affirmative steps" means environmental or land use 996
1478	1478		permitting activities, creation of architectural plans or 997
1479	1479		schematic drawings, land c learing or site preparation, 998
1480	1480		construction or renovation activities, or other similar 999
1481	1481		activities that demonstrate a commitment of the property to a 1000
1482		-	~~ENROLLED~~
1483		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1484		-
1485		-
1486		-
1487		-	CODING: Words stricken are deletions; words underlined are additions.
1488		-	hb7063-~~02-er~~
	1482	+
	1483	+	HB 7063, Engrossed 1 2023
	1484	+
	1485	+
	1486	+
	1487	+	CODING: Words stricken are deletions; words underlined are additions.
	1488	+	hb7063-01-e1
1489	1489		Page 41 of 113
1490	1490		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
1491	1491
1492	1492
1493	1493
1494	1494		religious use as a house of public worship. For purposes of this 1001
1495	1495		section subsection, the term "public worship " means religious 1002
1496	1496		worship services and those other activities that are incidental 1003
1497	1497		to religious worship services, such as educational activities, 1004
1498	1498		parking, recreation, partaking of meals, and fellowship. 1005
1499	1499		(6) Property that is used as a parsonage, burial gro unds, 1006
1500	1500		or tomb and is owned by an exempt organization that owns a house 1007
1501	1501		of public worship is used for a religious purpose. 1008
1502	1502		Section 11. The amendments made by this act to s. 196.196, 1009
1503	1503		Florida Statutes, are remedial and clarifying in nature and do 1010
1504	1504		not provide a basis for an assessment of any tax or create a 1011
1505	1505		right to a refund of any tax paid before July 1, 2023. 1012
1506	1506		Section 12. Section 196.198, Florida Statutes, is amended 1013
1507	1507		to read: 1014
1508	1508		196.198 Educational property exemption. —Educational 1015
1509	1509		institutions within thi s state and their property used by them 1016
1510	1510		or by any other exempt entity or educational institution 1017
1511	1511		exclusively for educational purposes are exempt from taxation. 1018
1512	1512		Sheltered workshops providing rehabilitation and retraining of 1019
1513	1513		individuals who have disabilities and exempted by a certificate 1020
1514	1514		under s. (d) of the federal Fair Labor Standards Act of 1938, as 1021
1515	1515		amended, are declared wholly educational in purpose and are 1022
1516	1516		exempt from certification, accreditation, and membership 1023
1517	1517		requirements set forth in s. 196.012. Those portions of property 1024
1518	1518		of college fraternities and sororities certified by the 1025
1519		-	~~ENROLLED~~
1520		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1521		-
1522		-
1523		-
1524		-	CODING: Words stricken are deletions; words underlined are additions.
1525		-	hb7063-~~02-er~~
	1519	+
	1520	+	HB 7063, Engrossed 1 2023
	1521	+
	1522	+
	1523	+
	1524	+	CODING: Words stricken are deletions; words underlined are additions.
	1525	+	hb7063-01-e1
1526	1526		Page 42 of 113
1527	1527		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
1528	1528
1529	1529
1530	1530
1531	1531		president of the college or university to the appropriate 1026
1532	1532		property appraiser as being essential to the educational process 1027
1533	1533		are exempt from ad valorem taxation. The use of propert y by 1028
1534	1534		public fairs and expositions chartered by chapter 616 is 1029
1535	1535		presumed to be an educational use of such property and is exempt 1030
1536	1536		from ad valorem taxation to the extent of such use. Property 1031
1537	1537		used exclusively for educational purposes shall be deemed owned 1032
1538	1538		by an educational institution if the entity owning 100 percent 1033
1539	1539		of the educational institution is owned by the identical persons 1034
1540	1540		who own the property, or if the entity owning 100 percent of the 1035
1541	1541		educational institution and the entity owning the property are 1036
1542	1542		owned by the identical natural persons , or if the educational 1037
1543	1543		institution is a lessee that owns the leasehold interest in a 1038
1544	1544		bona fide lease for a nominal amount per year having an original 1039
1545	1545		term of 98 years or more . Land, buildings, and other 1040
1546	1546		improvements to real property used exclusively for educational 1041
1547	1547		purposes shall be deemed owned by an educational institution if 1042
1548	1548		the entity owning 100 percent of the land is a nonprofit entity 1043
1549	1549		and the land is used, under a ground lease or other contractual 1044
1550	1550		arrangement, by an educational institution that owns the 1045
1551	1551		buildings and other improvements to the real property, is a 1046
1552	1552		nonprofit entity under s. 501(c)(3) of the Internal Revenue 1047
1553	1553		Code, and provides education limited to students in 1048
1554	1554		prekindergarten through grade 8. Land, buildin gs, and other 1049
1555	1555		improvements to real property used exclusively for educational 1050
1556		-	~~ENROLLED~~
1557		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1558		-
1559		-
1560		-
1561		-	CODING: Words stricken are deletions; words underlined are additions.
1562		-	hb7063-~~02-er~~
	1556	+
	1557	+	HB 7063, Engrossed 1 2023
	1558	+
	1559	+
	1560	+
	1561	+	CODING: Words stricken are deletions; words underlined are additions.
	1562	+	hb7063-01-e1
1563	1563		Page 43 of 113
1564	1564		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
1565	1565
1566	1566
1567	1567
1568	1568		purposes are deemed owned by an educational institution if the 1051
1569	1569		educational institution that currently uses the land, buildings, 1052
1570	1570		and other improvements for educational purposes received the 1053
1571	1571		exemption under this section on the same property in any 10 1054
1572	1572		consecutive prior years, or, is an educational institution 1055
1573	1573		described in s. 212.0602, and, under a lease, the educational 1056
1574	1574		institution is responsible for any taxes owed and for ongoing 1057
1575	1575		maintenance and operational expenses for the land, buildings, 1058
1576	1576		and other improvements. For such leasehold properties, the 1059
1577	1577		educational institution shall receive the full benefit of the 1060
1578	1578		exemption. The owner of the property shall disclose to the 1061
1579	1579		educational institution the full amount of the benefit derived 1062
1580	1580		from the exemption and the method for ensuring that the 1063
1581	1581		educational institution receives the benefit. Notwithstanding 1064
1582	1582		ss. 196.195 and 196.196, property owned by a house of public 1065
1583	1583		worship and used by an educatio nal institution for educational 1066
1584	1584		purposes limited to students in preschool through grade 8 shall 1067
1585	1585		be exempt from ad valorem taxes. If legal title to property is 1068
1586	1586		held by a governmental agency that leases the property to a 1069
1587	1587		lessee, the property shall be deemed to be owned by the 1070
1588	1588		governmental agency and used exclusively for educational 1071
1589	1589		purposes if the governmental agency continues to use such 1072
1590	1590		property exclusively for educational purposes pursuant to a 1073
1591	1591		sublease or other contractual agreement with that lessee. If t he 1074
1592	1592		title to land is held by the trustee of an irrevocable inter 1075
1593		-	~~ENROLLED~~
1594		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1595		-
1596		-
1597		-
1598		-	CODING: Words stricken are deletions; words underlined are additions.
1599		-	hb7063-~~02-er~~
	1593	+
	1594	+	HB 7063, Engrossed 1 2023
	1595	+
	1596	+
	1597	+
	1598	+	CODING: Words stricken are deletions; words underlined are additions.
	1599	+	hb7063-01-e1
1600	1600		Page 44 of 113
1601	1601		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
1602	1602
1603	1603
1604	1604
1605	1605		vivos trust and if the trust grantor owns 100 percent of the 1076
1606	1606		entity that owns an educational institution that is using the 1077
1607	1607		land exclusively for educational purposes, the land is deemed to 1078
1608	1608		be property owned by the educational institution for purposes of 1079
1609	1609		this exemption. Property owned by an educational institution 1080
1610	1610		shall be deemed to be used for an educational purpose if the 1081
1611	1611		institution has taken affirmative steps to prepare the property 1082
1612	1612		for educational use. The term "affirmative steps" means 1083
1613	1613		environmental or land use permitting activities, creation of 1084
1614	1614		architectural plans or schematic drawings, land clearing or site 1085
1615	1615		preparation, construction or renovation activities, or other 1086
1616	1616		similar activities tha t demonstrate commitment of the property 1087
1617	1617		to an educational use. 1088
1618	1618		Section 13. Section 197.319, Florida Statutes, is amended 1089
1619	1619		to read: 1090
1620	1620		197.319 Refund of taxes for residential improvements 1091
1621	1621		rendered uninhabitable by a catastrophic event. — 1092
1622	1622		(1) As used in this section, the term: 1093
1623	1623		(a) "Catastrophic event" means an event of misfortune or 1094
1624	1624		calamity that renders one or more residential improvements 1095
1625	1625		uninhabitable. The term It does not include an event caused, 1096
1626	1626		directly or indirectly, by the property owner with th e intent to 1097
1627	1627		damage or destroy the residential improvement. 1098
1628	1628		(b) "Catastrophic event refund" means the product arrived 1099
1629	1629		at by multiplying the damage differential by the amount of 1100
1630		-	~~ENROLLED~~
1631		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1632		-
1633		-
1634		-
1635		-	CODING: Words stricken are deletions; words underlined are additions.
1636		-	hb7063-~~02-er~~
	1630	+
	1631	+	HB 7063, Engrossed 1 2023
	1632	+
	1633	+
	1634	+
	1635	+	CODING: Words stricken are deletions; words underlined are additions.
	1636	+	hb7063-01-e1
1637	1637		Page 45 of 113
1638	1638		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
1639	1639
1640	1640
1641	1641
1642	1642		timely paid taxes that were initially levied in the year in 1101
1643	1643		which the catastrophic event occurred. 1102
1644	1644		(c) "Damage differential" means the product arrived at by 1103
1645	1645		multiplying the percent change in value by a ratio, the 1104
1646	1646		numerator of which is the number of days the residential 1105
1647	1647		improvement was rendered uninhabitable in the year in which th e 1106
1648	1648		catastrophic event occurred, and the denominator of which is 1107
1649	1649		365. 1108
1650	1650		(d) "Percent change in value" means the difference between 1109
1651	1651		the a residential parcel's just value of a residential parcel as 1110
1652	1652		of January 1 of the year in which the catastrophic event 1111
1653	1653		occurred and its postcatastrophic event just value , expressed as 1112
1654	1654		a percentage of the parcel's just value as of January 1 of the 1113
1655	1655		year in which the catastrophic event occurred. 1114
1656	1656		(e) "Postcatastrophic event just value" means the just 1115
1657	1657		value of the residential parc el on January 1 of the year in 1116
1658	1658		which a catastrophic event occurred, adjusted by subtracting 1117
1659	1659		reduced to reflect the just value of the residential improvement 1118
1660	1660		on January 1 of the year in which a catastrophic event occurred 1119
1661	1661		of the residential parcel after the catastrophic event that 1120
1662	1662		rendered the residential improvement thereon uninhabitable and 1121
1663	1663		before any subsequent repairs . For purposes of this paragraph, a 1122
1664	1664		residential improvement that is uninhabitable has no value 1123
1665	1665		attached to it. The catastrophic event refun d is determined only 1124
1666	1666		for purposes of calculating tax refunds for the year or years in 1125
1667		-	~~ENROLLED~~
1668		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1669		-
1670		-
1671		-
1672		-	CODING: Words stricken are deletions; words underlined are additions.
1673		-	hb7063-~~02-er~~
	1667	+
	1668	+	HB 7063, Engrossed 1 2023
	1669	+
	1670	+
	1671	+
	1672	+	CODING: Words stricken are deletions; words underlined are additions.
	1673	+	hb7063-01-e1
1674	1674		Page 46 of 113
1675	1675		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
1676	1676
1677	1677
1678	1678
1679	1679		which the residential improvement is uninhabitable as a result 1126
1680	1680		of the catastrophic event and does not determine a parcel's just 1127
1681	1681		value as of January 1 each year. 1128
1682	1682		(f) "Residential improvement" means a residential dwelling 1129
1683	1683		or house on real estate used and owned as a homestead as defined 1130
1684	1684		in s. 196.012(13) or as nonhomestead residential property as 1131
1685	1685		defined in s. 193.1554(1). A residential improvement does not 1132
1686	1686		include a structure that is not essential to the use and 1133
1687	1687		occupancy of the residential dwelling or house, including, but 1134
1688	1688		not limited to, a detached utility building, detached carport, 1135
1689	1689		detached garage, bulkhead, fence, or swimming pool, and does not 1136
1690	1690		include land. 1137
1691	1691		(g) "Uninhabitable" means the loss of use and occupancy of 1138
1692	1692		a residential improvement for the purpose for which it was 1139
1693	1693		constructed resulting from damage to or destruction of, or from 1140
1694	1694		a condition that compromises the structural integrity of, the 1141
1695	1695		residential improvem ent which was caused by a catastrophic 1142
1696	1696		event, as evidenced by documentation, including, but not limited 1143
1697	1697		to, utility bills, insurance information, contractors' 1144
1698	1698		statements, building permit applications, or building inspection 1145
1699	1699		certificates of occupancy . 1146
1700	1700		(2) If a residential improvement is rendered uninhabitable 1147
1701	1701		for at least 30 days due to a catastrophic event, taxes 1148
1702	1702		originally levied and paid for the year in which the 1149
1703	1703		catastrophic event occurred may be refunded in the following 1150
1704		-	~~ENROLLED~~
1705		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1706		-
1707		-
1708		-
1709		-	CODING: Words stricken are deletions; words underlined are additions.
1710		-	hb7063-~~02-er~~
	1704	+
	1705	+	HB 7063, Engrossed 1 2023
	1706	+
	1707	+
	1708	+
	1709	+	CODING: Words stricken are deletions; words underlined are additions.
	1710	+	hb7063-01-e1
1711	1711		Page 47 of 113
1712	1712		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
1713	1713
1714	1714
1715	1715
1716	1716		manner: 1151
1717	1717		(a) The property own er must file an application for refund 1152
1718	1718		with the property appraiser on a form prescribed by the 1153
1719	1719		department and furnished by the property appraiser : 1154
1720	1720		1. If the residential improvement is restored to a 1155
1721	1721		habitable condition before December 1 of the year in whi ch the 1156
1722	1722		catastrophic event occurred, no sooner than 30 days after the 1157
1723	1723		residential improvement that was rendered uninhabitable has been 1158
1724	1724		restored to a habitable condition; or 1159
1725	1725		2. no later than March 1 of the year immediately following 1160
1726	1726		the catastrophic event. The property appraiser may allow 1161
1727	1727		applications to be filed electronically. 1162
1728	1728		1163
1729	1729		The application for refund must be made on a form prescribed by 1164
1730	1730		the department and furnished by the property appraiser. The 1165
1731	1731		property appraiser may request supporting documentation be 1166
1732	1732		submitted along with the application, including, but not limited 1167
1733	1733		to, utility bills, insurance information, contractors' 1168
1734	1734		statements, building permit applications, or building inspection 1169
1735	1735		certificates of occupancy, for purposes of determining 1170
1736	1736		conditions of uninhabitability and subsequent habitability 1171
1737	1737		following any repairs. 1172
1738	1738		(b) The application for refund must describe the 1173
1739	1739		catastrophic event and identify the residential parcel upon 1174
1740	1740		which the residential improvement was rendered uninhabitable by 1175
1741		-	~~ENROLLED~~
1742		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1743		-
1744		-
1745		-
1746		-	CODING: Words stricken are deletions; words underlined are additions.
1747		-	hb7063-~~02-er~~
	1741	+
	1742	+	HB 7063, Engrossed 1 2023
	1743	+
	1744	+
	1745	+
	1746	+	CODING: Words stricken are deletions; words underlined are additions.
	1747	+	hb7063-01-e1
1748	1748		Page 48 of 113
1749	1749		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
1750	1750
1751	1751
1752	1752
1753	1753		a catastrophic event, the date on which the catastrophic event 1176
1754	1754		occurred, and the number of days the residential improvement was 1177
1755	1755		uninhabitable during the calendar year in which the catastrophic 1178
1756	1756		event occurred. For purposes of determining uninhabitability, 1179
1757	1757		the application must be accompanied by supporting documentation, 1180
1758	1758		including, but not limited to, utility bills, insurance 1181
1759	1759		information, contractors' statements, building permit 1182
1760	1760		applications, or building inspection certificates of occupancy. 1183
1761	1761		(c) The application for refu nd must be verified under oath 1184
1762	1762		and is subject to penalty of perjury. 1185
1763	1763		(d) Upon receipt of an application for refund, The 1186
1764	1764		property appraiser shall review must investigate the statements 1187
1765	1765		contained in the application and to determine if the applicant 1188
1766	1766		is entitled to a refund of taxes. No later than April 1 of the 1189
1767	1767		year following the date on which the catastrophic event 1190
1768	1768		occurred, the property appraiser must: 1191
1769	1769		1. Notify the applicant if the property appraiser 1192
1770	1770		determines that the applicant is not entitled to a refund . If 1193
1771	1771		the property appraiser determines that the applicant is not 1194
1772	1772		entitled to a refund , the applicant may file a petition with the 1195
1773	1773		value adjustment board, pursuant to s. 194.011(3), requesting 1196
1774	1774		that the refund be grante d. The petition must be filed with the 1197
1775	1775		value adjustment board on or before the 30th day following the 1198
1776	1776		issuance of the notice by the property appraiser. 1199
1777	1777		2.(e) If the property appraiser determines that the 1200
1778		-	~~ENROLLED~~
1779		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1780		-
1781		-
1782		-
1783		-	CODING: Words stricken are deletions; words underlined are additions.
1784		-	hb7063-~~02-er~~
	1778	+
	1779	+	HB 7063, Engrossed 1 2023
	1780	+
	1781	+
	1782	+
	1783	+	CODING: Words stricken are deletions; words underlined are additions.
	1784	+	hb7063-01-e1
1785	1785		Page 49 of 113
1786	1786		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
1787	1787
1788	1788
1789	1789
1790	1790		applicant is entitled to a refund, the property ap praiser must 1201
1791	1791		Issue an official written statement to the tax collector and the 1202
1792	1792		applicant within 30 days after the determination, but no later 1203
1793	1793		than by April 1 of the year following the date on which the 1204
1794	1794		catastrophic event occurred , if the property appraiser 1205
1795	1795		determines that the applicant is entitled to a refund. The 1206
1796	1796		statement must provide , that provides: 1207
1797	1797		a.1. The just value of the residential improvement as 1208
1798	1798		determined by the property appraiser on January 1 of the year in 1209
1799	1799		which the catastrophic event for which the applicant is claiming 1210
1800	1800		a refund occurred. 1211
1801	1801		b.2. The number of days during the calendar year durin g 1212
1802	1802		which the residential improvement was uninhabitable. 1213
1803	1803		c.3. The postcatastrophic event just value of the 1214
1804	1804		residential parcel as determined by the property appraiser. 1215
1805	1805		d.4. The percent change in value applicable to the 1216
1806	1806		residential parcel. 1217
1807	1807		(3) Upon receipt of the written statement from the 1218
1808	1808		property appraiser, the tax collector shall calculate the damage 1219
1809	1809		differential pursuant to this section . 1220
1810	1810		(a) If the property taxes for the year in which the 1221
1811	1811		catastrophic event occurred have been paid, the tax collector 1222
1812	1812		must and process a refund in an amount equal to the catastrophic 1223
1813	1813		event refund. 1224
1814	1814		(b) If the property taxes for the year in which the 1225
1815		-	~~ENROLLED~~
1816		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1817		-
1818		-
1819		-
1820		-	CODING: Words stricken are deletions; words underlined are additions.
1821		-	hb7063-~~02-er~~
	1815	+
	1816	+	HB 7063, Engrossed 1 2023
	1817	+
	1818	+
	1819	+
	1820	+	CODING: Words stricken are deletions; words underlined are additions.
	1821	+	hb7063-01-e1
1822	1822		Page 50 of 113
1823	1823		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
1824	1824
1825	1825
1826	1826
1827	1827		catastrophic event occurred have not been paid, the tax 1226
1828	1828		collector must process a refund in an amount equal to the 1227
1829	1829		catastrophic event refund only upon receipt of timely payment of 1228
1830	1830		the property taxes for the year in which the catastrophic event 1229
1831	1831		occurred. 1230
1832	1832		(4) Any person who is qualified to have his or her 1231
1833	1833		property taxes refunded under this section subsection (2) but 1232
1834	1834		fails to file an application by March 1 of the year immediately 1233
1835	1835		following the year in which the catastrophic event occurred may 1234
1836	1836		file an application for refund under this section subsection and 1235
1837	1837		may file a petition with the value adjustment board, pursuant to 1236
1838	1838		s. 194.011(3), requesting that a refund under this section 1237
1839	1839		subsection be granted. Such petition may be filed at any time 1238
1840	1840		during the taxable year on or before the 25th day following the 1239
1841	1841		mailing of the notice of proposed property taxes and non -ad 1240
1842	1842		valorem assessments by the property appraiser as provided in s. 1241
1843	1843		194.011(1). Upon reviewing the petition, if the person is 1242
1844	1844		qualified to receive the refund under this section subsection 1243
1845	1845		and demonstrates particular extenuating circumstances determined 1244
1846	1846		by the property appraiser or the value adjustment board to 1245
1847	1847		warrant granting a late application for refund, the property 1246
1848	1848		appraiser or the value adjustment board may grant a refund. 1247
1849	1849		(5) By September 1 of each year, the tax collector shall 1248
1850	1850		notify: 1249
1851	1851		(a) The department of the total r eduction in taxes for all 1250
1852		-	~~ENROLLED~~
1853		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1854		-
1855		-
1856		-
1857		-	CODING: Words stricken are deletions; words underlined are additions.
1858		-	hb7063-~~02-er~~
	1852	+
	1853	+	HB 7063, Engrossed 1 2023
	1854	+
	1855	+
	1856	+
	1857	+	CODING: Words stricken are deletions; words underlined are additions.
	1858	+	hb7063-01-e1
1859	1859		Page 51 of 113
1860	1860		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
1861	1861
1862	1862
1863	1863
1864	1864		properties that qualified for a refund pursuant to this section 1251
1865	1865		for the year. 1252
1866	1866		(b) The governing board of each affected local government 1253
1867	1867		of the reduction in such local government's taxes that occurred 1254
1868	1868		pursuant to this section. 1255
1869	1869		(6) For purposes of this section, a residential 1256
1870	1870		improvement that is uninhabitable has no value. 1257
1871	1871		(7) The catastrophic event refund is determined only for 1258
1872	1872		purposes of calculating tax refunds for the year in which the 1259
1873	1873		residential improvement is uninhabitabl e as a result of the 1260
1874	1874		catastrophic event and does not determine a parcel's just value 1261
1875	1875		as of January 1 any subsequent year. 1262
1876	1876		(8)(6) This section does not affect the requirements of s. 1263
1877	1877		197.333. 1264
1878	1878		Section 14. The amendments made by this act to s. 197.319, 1265
1879	1879		Florida Statutes, first apply to the 2024 tax roll. 1266
1880	1880		Section 15. Subsection (2) of section 199.145, Florida 1267
1881	1881		Statutes, is amended to read: 1268
1882	1882		199.145 Corrective mortgages; assignments; assumptions; 1269
1883	1883		refinancing.— 1270
1884	1884		(2)(a) No additional nonrecurring tax shal l be due upon 1271
1885	1885		the assignment by the obligee of a note, bond, or other 1272
1886	1886		obligation for the payment of money upon which a nonrecurring 1273
1887	1887		tax has previously been paid. 1274
1888	1888		(b) A note or mortgage for a federal small business loan 1275
1889		-	~~ENROLLED~~
1890		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1891		-
1892		-
1893		-
1894		-	CODING: Words stricken are deletions; words underlined are additions.
1895		-	hb7063-~~02-er~~
	1889	+
	1890	+	HB 7063, Engrossed 1 2023
	1891	+
	1892	+
	1893	+
	1894	+	CODING: Words stricken are deletions; words underlined are additions.
	1895	+	hb7063-01-e1
1896	1896		Page 52 of 113
1897	1897		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
1898	1898
1899	1899
1900	1900
1901	1901		program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1276
1902	1902		known as a 504 loan, which specifies the Small Business 1277
1903	1903		Administration as the obligee or mortgagee and increases the 1278
1904	1904		principal balance of a note or mortgage which is part of an 1279
1905	1905		interim loan for purposes of debenture guarantee fund ing upon 1280
1906	1906		which nonrecurring tax has previously been paid, is subject to 1281
1907	1907		additional tax only on the increase above the current principal 1282
1908	1908		balance. The obligor and mortgagor must be the same as on the 1283
1909	1909		prior note or mortgage and there may not be new or additio nal 1284
1910	1910		obligors or mortgagors. The prior note or the book and page 1285
1911	1911		number of the recorded interim mortgage must be referenced in 1286
1912	1912		the Small Business Administration note or mortgage. 1287
1913	1913		Section 16. Subsection (3) of section 201.08, Florida 1288
1914	1914		Statutes, is amended to read: 1289
1915	1915		201.08 Tax on promissory or nonnegotiable notes, written 1290
1916	1916		obligations to pay money, or assignments of wages or other 1291
1917	1917		compensation; exception. — 1292
1918	1918		(3)(a) No tax shall be required on promissory notes 1293
1919	1919		executed for students to receive financial aid f rom federal or 1294
1920	1920		state educational assistance programs, from loans guaranteed by 1295
1921	1921		the Federal Government or the state when federal regulations 1296
1922	1922		prohibit the assessment of such taxes against the borrower, or 1297
1923	1923		for any financial aid program administered by a state university 1298
1924	1924		or community college, and the holders of such promissory notes 1299
1925	1925		shall not lose any rights incident to the payment of such tax. 1300
1926		-	~~ENROLLED~~
1927		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1928		-
1929		-
1930		-
1931		-	CODING: Words stricken are deletions; words underlined are additions.
1932		-	hb7063-~~02-er~~
	1926	+
	1927	+	HB 7063, Engrossed 1 2023
	1928	+
	1929	+
	1930	+
	1931	+	CODING: Words stricken are deletions; words underlined are additions.
	1932	+	hb7063-01-e1
1933	1933		Page 53 of 113
1934	1934		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
1935	1935
1936	1936
1937	1937
1938	1938		(b) A note or mortgage for a federal small business loan 1301
1939	1939		program transaction pursuant to 15 U.S.C. ss. 695 -697g, also 1302
1940	1940		known as a 504 loan, which specifies the Small Business 1303
1941	1941		Administration as the obligee or mortgagee and increases the 1304
1942	1942		principal balance of a note or mortgage which is part of an 1305
1943	1943		interim loan for purposes of debenture guarantee funding upon 1306
1944	1944		which documentary stamp tax has previously been paid, is subject 1307
1945	1945		to additional tax only on the increase above the current 1308
1946	1946		principal balance. The obligor and mortgagor must be the same as 1309
1947	1947		on the prior note or mortgage and there may not be new or 1310
1948	1948		additional obligors or mor tgagors. The prior note or the book 1311
1949	1949		and page number of the recorded interim mortgage must be 1312
1950	1950		referenced in the Small Business Administration note or 1313
1951	1951		mortgage. 1314
1952	1952		Section 17. Subsections (1) and (5) of section 202.19, 1315
1953	1953		Florida Statutes, are amended, and par agraph (d) is added to 1316
1954	1954		subsection (2) of that section, to read: 1317
1955	1955		202.19 Authorization to impose local communications 1318
1956	1956		services tax.— 1319
1957	1957		(1) The governing authority of each county and 1320
1958	1958		municipality may, by ordinance, levy a local discretionary 1321
1959	1959		communications services tax as provided in this section . 1322
1960	1960		(2) 1323
1961	1961		(d) The local communications services tax rate in effect 1324
1962	1962		on January 1, 2023, may not be increased before January 1, 2026. 1325
1963		-	~~ENROLLED~~
1964		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
1965		-
1966		-
1967		-
1968		-	CODING: Words stricken are deletions; words underlined are additions.
1969		-	hb7063-~~02-er~~
	1963	+
	1964	+	HB 7063, Engrossed 1 2023
	1965	+
	1966	+
	1967	+
	1968	+	CODING: Words stricken are deletions; words underlined are additions.
	1969	+	hb7063-01-e1
1970	1970		Page 54 of 113
1971	1971		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
1972	1972
1973	1973
1974	1974
1975	1975		(5) In addition to the communications services taxes 1326
1976	1976		authorized by subsection (1), a discretionary sales surtax that 1327
1977	1977		a county or school board has levied under s. 212.055 is imposed 1328
1978	1978		as a local communications services tax under this section, and 1329
1979	1979		the rate shall be determined in accordance with s. 202.20(3). 1330
1980	1980		However, any increase to the discretionary sales surtax levied 1331
1981	1981		under s. 212.055 on or after January 1, 2023, may not be added 1332
1982	1982		to the local communications services tax under this section 1333
1983	1983		before January 1, 2026. 1334
1984	1984		(a) Except as otherwise provided in this subsection, each 1335
1985	1985		such tax rate shall be applied, in addition to the other tax 1336
1986	1986		rates applied under this chapter, to communications services 1337
1987	1987		subject to tax under s. 202.12 which: 1338
1988	1988		1. Originate or terminate in this state; and 1339
1989	1989		2. Are charged to a service address in the county. 1340
1990	1990		(b) With respect to private communications services, the 1341
1991	1991		tax shall be on the sales price of such services provided within 1342
1992	1992		the county, which shall be determined in accordance with the 1343
1993	1993		following provisions: 1344
1994	1994		1. Any charge with respect to a channel termination point 1345
1995	1995		located within such county; 1346
1996	1996		2. Any charge for the use of a channel between two channel 1347
1997	1997		termination points located in such county; and 1348
1998	1998		3. Where channel termination points ar e located both 1349
1999	1999		within and outside of such county: 1350
2000		-	~~ENROLLED~~
2001		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2002		-
2003		-
2004		-
2005		-	CODING: Words stricken are deletions; words underlined are additions.
2006		-	hb7063-~~02-er~~
	2000	+
	2001	+	HB 7063, Engrossed 1 2023
	2002	+
	2003	+
	2004	+
	2005	+	CODING: Words stricken are deletions; words underlined are additions.
	2006	+	hb7063-01-e1
2007	2007		Page 55 of 113
2008	2008		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
2009	2009
2010	2010
2011	2011
2012	2012		a. If any segment between two such channel termination 1351
2013	2013		points is separately billed, 50 percent of such charge; and 1352
2014	2014		b. If any segment of the circuit is not separately billed, 1353
2015	2015		an amount equal to the total charge for such circuit multiplied 1354
2016	2016		by a fraction, the numerator of which is the number of channel 1355
2017	2017		termination points within such county and the denominator of 1356
2018	2018		which is the total number of channel termination points of the 1357
2019	2019		circuit. 1358
2020	2020		Section 18. Subsecti ons (3) and (8) of section 206.9952, 1359
2021	2021		Florida Statutes, are amended to read: 1360
2022	2022		206.9952 Application for license as a natural gas fuel 1361
2023	2023		retailer.— 1362
2024	2024		(3)(a) Any person who acts as a natural gas retailer and 1363
2025	2025		does not hold a valid natural gas fuel retailer licen se shall 1364
2026	2026		pay a penalty of $200 for each month of operation without a 1365
2027	2027		license. This paragraph expires December 31, 2025 2023. 1366
2028	2028		(b) Effective January 1, 2026 2024, any person who acts as 1367
2029	2029		a natural gas fuel retailer and does not hold a valid natural 1368
2030	2030		gas fuel retailer license shall pay a penalty of 25 percent of 1369
2031	2031		the tax assessed on the total purchases made during the 1370
2032	2032		unlicensed period. 1371
2033	2033		(8) With the exception of a state or federal agency or a 1372
2034	2034		political subdivision licensed under this chapter, each person, 1373
2035	2035		as defined in this part, who operates as a natural gas fuel 1374
2036	2036		retailer shall report monthly to the department and pay a tax on 1375
2037		-	~~ENROLLED~~
2038		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2039		-
2040		-
2041		-
2042		-	CODING: Words stricken are deletions; words underlined are additions.
2043		-	hb7063-~~02-er~~
	2037	+
	2038	+	HB 7063, Engrossed 1 2023
	2039	+
	2040	+
	2041	+
	2042	+	CODING: Words stricken are deletions; words underlined are additions.
	2043	+	hb7063-01-e1
2044	2044		Page 56 of 113
2045	2045		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
2046	2046
2047	2047
2048	2048
2049	2049		all natural gas fuel purchases beginning January 1, 2026 2024. 1376
2050	2050		Section 19. Subsection (2) of section 206.9955, Florida 1377
2051	2051		Statutes, is amended to read: 1378
2052	2052		206.9955 Levy of natural gas fuel tax. — 1379
2053	2053		(2) Effective January 1, 2026 2024, the following taxes 1380
2054	2054		shall be imposed: 1381
2055	2055		(a) An excise tax of 4 cents upon each motor fuel 1382
2056	2056		equivalent gallon of natural gas fuel. 1383
2057	2057		(b) An additional tax of 1 cent upon each motor fuel 1384
2058	2058		equivalent gallon of natural gas fuel, which is designated as 1385
2059	2059		the "ninth-cent fuel tax." 1386
2060	2060		(c) An additional tax of 1 cent on each motor fuel 1387
2061	2061		equivalent gallon of natural gas fuel by each county, which is 1388
2062	2062		designated as the "local option fuel tax." 1389
2063	2063		(d) An additional tax on each motor fuel equivalent gallon 1390
2064	2064		of natural gas fuel, which is designated as the "State 1391
2065	2065		Comprehensive Enhanced Transportation System Tax," at a rate 1392
2066	2066		determined pursuant to this paragraph. Before January 1, 2026 1393
2067	2067		2024, and each year thereafter, the department shall determine 1394
2068	2068		the tax rate applicable to the sale of natural gas fuel for the 1395
2069	2069		following 12-month period beginning January 1, rounded to the 1396
2070	2070		nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 1397
2071	2071		per gallon by the percentage change in the average of the 1398
2072	2072		Consumer Price Index issued by the United States Department of 1399
2073	2073		Labor for the most recent 12 -month period ending September 30, 1400
2074		-	~~ENROLLED~~
2075		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2076		-
2077		-
2078		-
2079		-	CODING: Words stricken are deletions; words underlined are additions.
2080		-	hb7063-~~02-er~~
	2074	+
	2075	+	HB 7063, Engrossed 1 2023
	2076	+
	2077	+
	2078	+
	2079	+	CODING: Words stricken are deletions; words underlined are additions.
	2080	+	hb7063-01-e1
2081	2081		Page 57 of 113
2082	2082		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
2083	2083
2084	2084
2085	2085
2086	2086		compared to the base year average, which is the average for the 1401
2087	2087		12-month period ending September 30, 2013. 1402
2088	2088		(e)1. An additional tax is imposed on each motor fuel 1403
2089	2089		equivalent gallon of natural gas fuel for the privilege of 1404
2090	2090		selling natural gas fuel. Before January 1, 2026 2024, and each 1405
2091	2091		year thereafter, the department shall deter mine the tax rate 1406
2092	2092		applicable to the sale of natural gas fuel, rounded to the 1407
2093	2093		nearest tenth of a cent, for the following 12 -month period 1408
2094	2094		beginning January 1, by adjusting the tax rate of 9.2 cents per 1409
2095	2095		gallon by the percentage change in the average of the Co nsumer 1410
2096	2096		Price Index issued by the United States Department of Labor for 1411
2097	2097		the most recent 12-month period ending September 30, compared to 1412
2098	2098		the base year average, which is the average for the 12 -month 1413
2099	2099		period ending September 30, 2013. 1414
2100	2100		2. The department is au thorized to adopt rules and publish 1415
2101	2101		forms to administer this paragraph. 1416
2102	2102		Section 20. Subsection (1) of section 206.996, Florida 1417
2103	2103		Statutes, is amended to read: 1418
2104	2104		206.996 Monthly reports by natural gas fuel retailers; 1419
2105	2105		deductions.— 1420
2106	2106		(1) For the purpose of determining the amount of taxes 1421
2107	2107		imposed by s. 206.9955, each natural gas fuel retailer shall 1422
2108	2108		file beginning with February 2026 2024, and each month 1423
2109	2109		thereafter, no later than the 20th day of each month, monthly 1424
2110	2110		reports electronically with the department sho wing information 1425
2111		-	~~ENROLLED~~
2112		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2113		-
2114		-
2115		-
2116		-	CODING: Words stricken are deletions; words underlined are additions.
2117		-	hb7063-~~02-er~~
	2111	+
	2112	+	HB 7063, Engrossed 1 2023
	2113	+
	2114	+
	2115	+
	2116	+	CODING: Words stricken are deletions; words underlined are additions.
	2117	+	hb7063-01-e1
2118	2118		Page 58 of 113
2119	2119		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
2120	2120
2121	2121
2122	2122
2123	2123		on inventory, purchases, nontaxable disposals, taxable uses, and 1426
2124	2124		taxable sales in gallons of natural gas fuel for the preceding 1427
2125	2125		month. However, if the 20th day of the month falls on a 1428
2126	2126		Saturday, Sunday, or federal or state legal holiday, a return 1429
2127	2127		must be accepted if it is electronically filed on the next 1430
2128	2128		succeeding business day. The reports must include, or be 1431
2129	2129		verified by, a written declaration stating that such report is 1432
2130	2130		made under the penalties of perjury. The natural gas fuel 1433
2131	2131		retailer shall deduct from the amount of taxes shown by the 1434
2132	2132		report to be payable an amount equivalent to 0.67 percent of the 1435
2133	2133		taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 1436
2134	2134		which deduction is allowed to the natural gas fuel retailer to 1437
2135	2135		compensate it for services rendered and expenses incurred in 1438
2136	2136		complying with the requirements of this part. This allowance is 1439
2137	2137		not deductible unless payment of applicable taxes is made on or 1440
2138	2138		before the 20th day of the month. This subsection may not be 1441
2139	2139		construed as authorizi ng a deduction from the constitutional 1442
2140	2140		fuel tax or the fuel sales tax. 1443
2141	2141		Section 21. Paragraph (d) of subsection (2) of section 1444
2142	2142		212.0306, Florida Statutes, is amended to read: 1445
2143	2143		212.0306 Local option food and beverage tax; procedure for 1446
2144	2144		levying; authorized uses; administration. — 1447
2145	2145		(2) 1448
2146	2146		(d) Sales in cities or towns presently imposing a 1449
2147	2147		municipal resort tax as authorized by chapter 67 -930, Laws of 1450
2148		-	~~ENROLLED~~
2149		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2150		-
2151		-
2152		-
2153		-	CODING: Words stricken are deletions; words underlined are additions.
2154		-	hb7063-~~02-er~~
	2148	+
	2149	+	HB 7063, Engrossed 1 2023
	2150	+
	2151	+
	2152	+
	2153	+	CODING: Words stricken are deletions; words underlined are additions.
	2154	+	hb7063-01-e1
2155	2155		Page 59 of 113
2156	2156		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
2157	2157
2158	2158
2159	2159
2160	2160		Florida, are exempt from the taxes authorized by subsection (1) ; 1451
2161	2161		however, the tax authorized by paragraph (1)(b) may be levied in 1452
2162	2162		such city or town if the governing authority of the city or town 1453
2163	2163		adopts an ordinance that is subsequently approved by a majority 1454
2164	2164		of the registered electors in such city or town at a referendum 1455
2165	2165		held at a general election as defined i n s. 97.021. Any tax 1456
2166	2166		levied in a city or town pursuant to this paragraph takes effect 1457
2167	2167		on the first day of January following the general election in 1458
2168	2168		which the ordinance was approved. A referendum to reenact an 1459
2169	2169		expiring tax authorized under this paragraph mu st be held at a 1460
2170	2170		general election occurring within the 48 -month period 1461
2171	2171		immediately preceding the effective date of the reenacted tax, 1462
2172	2172		and the referendum may appear on the ballot only once within the 1463
2173	2173		48-month period. 1464
2174	2174		Section 22. Effective December 1, 202 3, paragraphs (c) and 1465
2175	2175		(d) of subsection (1) of section 212.031, Florida Statutes, are 1466
2176	2176		amended to read: 1467
2177	2177		212.031 Tax on rental or license fee for use of real 1468
2178	2178		property.— 1469
2179	2179		(1) 1470
2180	2180		(c) For the exercise of such privilege, a tax is levied at 1471
2181	2181		the rate of 4.5 5.5 percent of and on the total rent or license 1472
2182	2182		fee charged for such real property by the person charging or 1473
2183	2183		collecting the rental or license fee. The total rent or license 1474
2184	2184		fee charged for such real property shall include payments for 1475
2185		-	~~ENROLLED~~
2186		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2187		-
2188		-
2189		-
2190		-	CODING: Words stricken are deletions; words underlined are additions.
2191		-	hb7063-~~02-er~~
	2185	+
	2186	+	HB 7063, Engrossed 1 2023
	2187	+
	2188	+
	2189	+
	2190	+	CODING: Words stricken are deletions; words underlined are additions.
	2191	+	hb7063-01-e1
2192	2192		Page 60 of 113
2193	2193		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
2194	2194
2195	2195
2196	2196
2197	2197		the granting of a privileg e to use or occupy real property for 1476
2198	2198		any purpose and shall include base rent, percentage rents, or 1477
2199	2199		similar charges. Such charges shall be included in the total 1478
2200	2200		rent or license fee subject to tax under this section whether or 1479
2201	2201		not they can be attributed to t he ability of the lessor's or 1480
2202	2202		licensor's property as used or operated to attract customers. 1481
2203	2203		Payments for intrinsically valuable personal property such as 1482
2204	2204		franchises, trademarks, service marks, logos, or patents are not 1483
2205	2205		subject to tax under this section. In the case of a contractual 1484
2206	2206		arrangement that provides for both payments taxable as total 1485
2207	2207		rent or license fee and payments not subject to tax, the tax 1486
2208	2208		shall be based on a reasonable allocation of such payments and 1487
2209	2209		shall not apply to that portion which is for the nontaxable 1488
2210	2210		payments. 1489
2211	2211		(d) If the rental or license fee of any such real property 1490
2212	2212		is paid by way of property, goods, wares, merchandise, services, 1491
2213	2213		or other thing of value, the tax shall be at the rate of 4.5 5.5 1492
2214	2214		percent of the value of the property, g oods, wares, merchandise, 1493
2215	2215		services, or other thing of value. 1494
2216	2216		Section 23. Subsection (10) of section 212.055, Florida 1495
2217	2217		Statutes, is amended to read: 1496
2218	2218		212.055 Discretionary sales surtaxes; legislative intent; 1497
2219	2219		authorization and use of proceeds. —It is the legislative intent 1498
2220	2220		that any authorization for imposition of a discretionary sales 1499
2221	2221		surtax shall be published in the Florida Statutes as a 1500
2222		-	~~ENROLLED~~
2223		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2224		-
2225		-
2226		-
2227		-	CODING: Words stricken are deletions; words underlined are additions.
2228		-	hb7063-~~02-er~~
	2222	+
	2223	+	HB 7063, Engrossed 1 2023
	2224	+
	2225	+
	2226	+
	2227	+	CODING: Words stricken are deletions; words underlined are additions.
	2228	+	hb7063-01-e1
2229	2229		Page 61 of 113
2230	2230		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
2231	2231
2232	2232
2233	2233
2234	2234		subsection of this section, irrespective of the duration of the 1501
2235	2235		levy. Each enactment shall specify the types of countie s 1502
2236	2236		authorized to levy; the rate or rates which may be imposed; the 1503
2237	2237		maximum length of time the surtax may be imposed, if any; the 1504
2238	2238		procedure which must be followed to secure voter approval, if 1505
2239	2239		required; the purpose for which the proceeds may be expended; 1506
2240	2240		and such other requirements as the Legislature may provide. 1507
2241	2241		Taxable transactions and administrative procedures shall be as 1508
2242	2242		provided in s. 212.054. 1509
2243	2243		(10) DATES FOR REFERENDA. —A referendum to adopt , or amend, 1510
2244	2244		or reenact a local government discretionary sales su rtax under 1511
2245	2245		this section must be held at a general election as defined in s. 1512
2246	2246		97.021. A referendum to reenact an expiring surtax must be held 1513
2247	2247		at a general election occurring within the 48 -month period 1514
2248	2248		immediately preceding the effective date of the reenacted 1515
2249	2249		surtax. Such a referendum may appear on the ballot only once 1516
2250	2250		within the 48-month period. 1517
2251	2251		Section 24. Paragraph (a) of subsection (5) of section 1518
2252	2252		212.08, Florida Statutes, as amended by chapter 2023 -17, Laws of 1519
2253	2253		Florida, is amended, paragraph (w) is adde d to subsection (5), 1520
2254	2254		and paragraphs (qqq) through (uuu) are added to subsection (7) 1521
2255	2255		of that section, to read: 1522
2256	2256		212.08 Sales, rental, use, consumption, distribution, and 1523
2257	2257		storage tax; specified exemptions. —The sale at retail, the 1524
2258	2258		rental, the use, the consum ption, the distribution, and the 1525
2259		-	~~ENROLLED~~
2260		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2261		-
2262		-
2263		-
2264		-	CODING: Words stricken are deletions; words underlined are additions.
2265		-	hb7063-~~02-er~~
	2259	+
	2260	+	HB 7063, Engrossed 1 2023
	2261	+
	2262	+
	2263	+
	2264	+	CODING: Words stricken are deletions; words underlined are additions.
	2265	+	hb7063-01-e1
2266	2266		Page 62 of 113
2267	2267		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
2268	2268
2269	2269
2270	2270
2271	2271		storage to be used or consumed in this state of the following 1526
2272	2272		are hereby specifically exempt from the tax imposed by this 1527
2273	2273		chapter. 1528
2274	2274		(5) EXEMPTIONS; ACCOUNT OF USE. — 1529
2275	2275		(a) Items in agricultural use and certain nets. —There are 1530
2276	2276		exempt from the tax imposed by this chapter nets designed and 1531
2277	2277		used exclusively by commercial fisheries; disinfectants, 1532
2278	2278		fertilizers, insecticides, pesticides, herbicides, fungicides, 1533
2279	2279		and weed killers used for application on crops or groves, 1534
2280	2280		including commercial nurseries and home vegetable gardens, used 1535
2281	2281		in dairy barns or on poultry farms for the purpose of protecting 1536
2282	2282		poultry or livestock, or used directly on poultry or livestock; 1537
2283	2283		animal health products that are administered to, applied to, or 1538
2284	2284		consumed by livestock or poultry to alleviate pain or cure or 1539
2285	2285		prevent sickness, disease, or suffering, including, but not 1540
2286	2286		limited to, antiseptics, absorbent cotton, gauze for bandages, 1541
2287	2287		lotions, vaccines, vitamins, and worm remedies; aquaculture 1542
2288	2288		health products that ar e used by aquaculture producers, as 1543
2289	2289		defined in s. 597.0015, to prevent or treat fungi, bacteria, and 1544
2290	2290		parasitic diseases; portable containers or movable receptacles 1545
2291	2291		in which portable containers are placed, used for processing 1546
2292	2292		farm products; field and garden seeds, including flower seeds; 1547
2293	2293		nursery stock, seedlings, cuttings, or other propagative 1548
2294	2294		material purchased for growing stock; seeds, seedlings, 1549
2295	2295		cuttings, and plants used to produce food for human consumption; 1550
2296		-	~~ENROLLED~~
2297		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2298		-
2299		-
2300		-
2301		-	CODING: Words stricken are deletions; words underlined are additions.
2302		-	hb7063-~~02-er~~
	2296	+
	2297	+	HB 7063, Engrossed 1 2023
	2298	+
	2299	+
	2300	+
	2301	+	CODING: Words stricken are deletions; words underlined are additions.
	2302	+	hb7063-01-e1
2303	2303		Page 63 of 113
2304	2304		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
2305	2305
2306	2306
2307	2307
2308	2308		cloth, plastic, and other similar materials us ed for shade, 1551
2309	2309		mulch, or protection from frost or insects on a farm; hog wire 1552
2310	2310		and barbed wire fencing, including gates and materials used to 1553
2311	2311		construct or repair such fencing, used in agricultural 1554
2312	2312		production on lands classified as agricultural lands under s. 1555
2313	2313		193.461; materials used to construct or repair permanent or 1556
2314	2314		temporary fencing used to contain, confine, or process cattle, 1557
2315	2315		including gates and energized fencing systems, used in 1558
2316	2316		agricultural operations on lands classified as agricultural 1559
2317	2317		lands under s. 193.461; stakes used by a farmer to support 1560
2318	2318		plants during agricultural production; generators used on 1561
2319	2319		poultry farms; and liquefied petroleum gas or other fuel used to 1562
2320	2320		heat a structure in which started pullets or broilers are 1563
2321	2321		raised; however, such exemption i s not allowed unless the 1564
2322	2322		purchaser or lessee signs a certificate stating that the item to 1565
2323	2323		be exempted is for the exclusive use designated herein. Also 1566
2324	2324		exempt are cellophane wrappers, glue for tin and glass 1567
2325	2325		(apiarists), mailing cases for honey, shipping cas es, window 1568
2326	2326		cartons, and baling wire and twine used for baling hay, when 1569
2327	2327		used by a farmer to contain, produce, or process an agricultural 1570
2328	2328		commodity. 1571
2329	2329		(w) Renewable natural gas machinery and equipment. — 1572
2330	2330		1. As used in this paragraph, the term "renewable natural 1573
2331	2331		gas" means anaerobically generated biogas, landfill gas, or 1574
2332	2332		wastewater treatment gas refined to a methane content of 90 1575
2333		-	~~ENROLLED~~
2334		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2335		-
2336		-
2337		-
2338		-	CODING: Words stricken are deletions; words underlined are additions.
2339		-	hb7063-~~02-er~~
	2333	+
	2334	+	HB 7063, Engrossed 1 2023
	2335	+
	2336	+
	2337	+
	2338	+	CODING: Words stricken are deletions; words underlined are additions.
	2339	+	hb7063-01-e1
2340	2340		Page 64 of 113
2341	2341		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
2342	2342
2343	2343
2344	2344
2345	2345		percent or greater, which may be used as transportation fuel or 1576
2346	2346		for electric generation or is of a quality capable of being 1577
2347	2347		injected into a natural gas pipeline. For purposes of this 1578
2348	2348		paragraph, any reference to natural gas includes renewable 1579
2349	2349		natural gas. 1580
2350	2350		2. The purchase of machinery and equipment that is 1581
2351	2351		primarily used in the production, storage, transportation, 1582
2352	2352		compression, or blending of renewable natural gas and that is 1583
2353	2353		used at a fixed location is exempt from the tax imposed by this 1584
2354	2354		chapter. 1585
2355	2355		3. Purchasers of machinery and equipment qualifying for 1586
2356	2356		the exemption provided in this paragraph must furnish the vendor 1587
2357	2357		with an affidavit stating that the item or items to be exempted 1588
2358	2358		are for the use designated herein. Purchasers with self -accrual 1589
2359	2359		authority pursuant to s. 212.183 are not required to provide 1590
2360	2360		this affidavit, but shall maintain all documentation necessary 1591
2361	2361		to prove the exempt status of purchases. 1592
2362	2362		4. A person furnishing a false affidavit to the vendor for 1593
2363	2363		the purpose of evading payment of the tax imposed under this 1594
2364	2364		chapter is subject to the penalty set forth in s. 212.085 and as 1595
2365	2365		otherwise provided by law. 1596
2366	2366		5. The department may adopt rules to administer this 1597
2367	2367		paragraph. 1598
2368	2368		(7) MISCELLANEOUS EXEMPTIONS. —Exemptions provided to any 1599
2369	2369		entity by this chapter do not inure to any transaction that is 1600
2370		-	~~ENROLLED~~
2371		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2372		-
2373		-
2374		-
2375		-	CODING: Words stricken are deletions; words underlined are additions.
2376		-	hb7063-~~02-er~~
	2370	+
	2371	+	HB 7063, Engrossed 1 2023
	2372	+
	2373	+
	2374	+
	2375	+	CODING: Words stricken are deletions; words underlined are additions.
	2376	+	hb7063-01-e1
2377	2377		Page 65 of 113
2378	2378		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
2379	2379
2380	2380
2381	2381
2382	2382		otherwise taxable under this chapter when payment is made by a 1601
2383	2383		representative or employe e of the entity by any means, 1602
2384	2384		including, but not limited to, cash, check, or credit card, even 1603
2385	2385		when that representative or employee is subsequently reimbursed 1604
2386	2386		by the entity. In addition, exemptions provided to any entity by 1605
2387	2387		this subsection do not inure to any transaction that is 1606
2388	2388		otherwise taxable under this chapter unless the entity has 1607
2389	2389		obtained a sales tax exemption certificate from the department 1608
2390	2390		or the entity obtains or provides other documentation as 1609
2391	2391		required by the department. Eligible purchases or lea ses made 1610
2392	2392		with such a certificate must be in strict compliance with this 1611
2393	2393		subsection and departmental rules, and any person who makes an 1612
2394	2394		exempt purchase with a certificate that is not in strict 1613
2395	2395		compliance with this subsection and the rules is liable for and 1614
2396	2396		shall pay the tax. The department may adopt rules to administer 1615
2397	2397		this subsection. 1616
2398	2398		(qqq) Baby and toddler products. —Also exempt from the tax 1617
2399	2399		imposed by this chapter are: 1618
2400	2400		1. Baby cribs, including baby playpens and baby play 1619
2401	2401		yards; 1620
2402	2402		2. Baby strollers; 1621
2403	2403		3. Baby safety gates; 1622
2404	2404		4. Baby monitors; 1623
2405	2405		5. Child safety cabinet locks and latches and electrical 1624
2406	2406		socket covers; 1625
2407		-	~~ENROLLED~~
2408		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2409		-
2410		-
2411		-
2412		-	CODING: Words stricken are deletions; words underlined are additions.
2413		-	hb7063-~~02-er~~
	2407	+
	2408	+	HB 7063, Engrossed 1 2023
	2409	+
	2410	+
	2411	+
	2412	+	CODING: Words stricken are deletions; words underlined are additions.
	2413	+	hb7063-01-e1
2414	2414		Page 66 of 113
2415	2415		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
2416	2416
2417	2417
2418	2418
2419	2419		6. Bicycle child carrier seats and trailers designed for 1626
2420	2420		carrying young children, including any adaptors and accessories 1627
2421	2421		for these seats and trailers; 1628
2422	2422		7. Baby exercisers, jumpers, bouncer seats, and swings; 1629
2423	2423		8. Breast pumps, bottle sterilizers, baby bottles and 1630
2424	2424		nipples, pacifiers, and teething rings; 1631
2425	2425		9. Baby wipes; 1632
2426	2426		10. Changing tables and changing pads; 1633
2427	2427		11. Children's diapers, including single-use diapers, 1634
2428	2428		reusable diapers, and reusable diaper inserts; and 1635
2429	2429		12. Baby and toddler clothing, apparel, and shoes, 1636
2430	2430		primarily intended for and marketed for children age 5 or 1637
2431	2431		younger. Baby and toddler clothing size 5T and smaller and baby 1638
2432	2432		and toddler shoes size 13T and smaller are presumed to be 1639
2433	2433		primarily intended for and marketed for children age 5 or 1640
2434	2434		younger. 1641
2435	2435		(rrr) Diapers and incontinence products. —The sale for 1642
2436	2436		human use of diapers, incontinence undergarments, incontinence 1643
2437	2437		pads, or incontinence liners is exempt from the tax imposed by 1644
2438	2438		this chapter. 1645
2439	2439		(sss) Oral hygiene products. — 1646
2440	2440		1. Also exempt from the tax imposed by this chapter are 1647
2441	2441		oral hygiene products. 1648
2442	2442		2. As used in this paragraph, the term "oral hygiene 1649
2443	2443		products" means electri c and manual toothbrushes, toothpaste, 1650
2444		-	~~ENROLLED~~
2445		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2446		-
2447		-
2448		-
2449		-	CODING: Words stricken are deletions; words underlined are additions.
2450		-	hb7063-~~02-er~~
	2444	+
	2445	+	HB 7063, Engrossed 1 2023
	2446	+
	2447	+
	2448	+
	2449	+	CODING: Words stricken are deletions; words underlined are additions.
	2450	+	hb7063-01-e1
2451	2451		Page 67 of 113
2452	2452		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
2453	2453
2454	2454
2455	2455
2456	2456		dental floss, dental picks, oral irrigators, and mouthwash. 1651
2457	2457		(ttt) Firearm safety devices. —The sale of the following 1652
2458	2458		are exempt from the tax imposed by this chapter: 1653
2459	2459		1. A firearm safe, firearm lockbox, firearm case , or other 1654
2460	2460		device that is designed to be used to store a firearm and that 1655
2461	2461		is designed to be unlocked only by means of a key, a 1656
2462	2462		combination, or other similar means. 1657
2463	2463		2. A firearm trigger lock or firearm cable lock that, when 1658
2464	2464		installed on a firearm, is desi gned to prevent the firearm from 1659
2465	2465		being operated without first deactivating the device and that is 1660
2466	2466		designed to be unlocked only by means of a key, a combination, 1661
2467	2467		or other similar means. 1662
2468	2468		(uuu) Small private investigative agencies. — 1663
2469	2469		1. As used in this par agraph, the term: 1664
2470	2470		a. "Private investigation services" has the same meaning 1665
2471	2471		as "private investigation," as defined in s. 493.6101(17). 1666
2472	2472		b. "Small private investigative agency" means a private 1667
2473	2473		investigator licensed under s. 493.6201 which: 1668
2474	2474		(I) Employs three or fewer full-time or part-time 1669
2475	2475		employees, including those performing services pursuant to an 1670
2476	2476		employee leasing arrangement as defined in s. 468.520(4), in 1671
2477	2477		total; and 1672
2478	2478		(II) During the previous calendar year, performed private 1673
2479	2479		investigation services ot herwise taxable under this chapter in 1674
2480	2480		which the charges for the services performed were less than 1675
2481		-	~~ENROLLED~~
2482		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2483		-
2484		-
2485		-
2486		-	CODING: Words stricken are deletions; words underlined are additions.
2487		-	hb7063-~~02-er~~
	2481	+
	2482	+	HB 7063, Engrossed 1 2023
	2483	+
	2484	+
	2485	+
	2486	+	CODING: Words stricken are deletions; words underlined are additions.
	2487	+	hb7063-01-e1
2488	2488		Page 68 of 113
2489	2489		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
2490	2490
2491	2491
2492	2492
2493	2493		$150,000 for all its businesses related through common 1676
2494	2494		ownership. 1677
2495	2495		2. The sale of private investigation services by a small 1678
2496	2496		private investigative agency to a client is exempt from the tax 1679
2497	2497		imposed by this chapter. 1680
2498	2498		3. The exemption provided by this paragraph may not apply 1681
2499	2499		in the first calendar year a small private investigative agency 1682
2500	2500		conducts sales of private investigation services taxable under 1683
2501	2501		this chapter. 1684
2502	2502		Section 25. Paragraph (d) of subsection (6) of section 1685
2503	2503		212.20, Florida Statutes, is amended to read: 1686
2504	2504		212.20 Funds collected, disposition; additional powers of 1687
2505	2505		department; operational expense; refund of taxes adjudicated 1688
2506	2506		unconstitutionally collected. — 1689
2507	2507		(6) Distribution of all proceeds under this chapter and 1690
2508	2508		ss. 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 1691
2509	2509		(d) The proceeds of all other taxes and fees imposed 1692
2510	2510		pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 1693
2511	2511		and (2)(b) shall be distributed as follows: 1694
2512	2512		1. In any fiscal year, the greater of $500 million, minus 1695
2513	2513		an amount equal to 4.6 percent of the proceeds of the taxes 1696
2514	2514		collected pursuant to chapter 201, or 5.2 percent of all other 1697
2515	2515		taxes and fees imposed pursuant to this cha pter or remitted 1698
2516	2516		pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 1699
2517	2517		monthly installments into the General Revenue Fund. 1700
2518		-	~~ENROLLED~~
2519		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2520		-
2521		-
2522		-
2523		-	CODING: Words stricken are deletions; words underlined are additions.
2524		-	hb7063-~~02-er~~
	2518	+
	2519	+	HB 7063, Engrossed 1 2023
	2520	+
	2521	+
	2522	+
	2523	+	CODING: Words stricken are deletions; words underlined are additions.
	2524	+	hb7063-01-e1
2525	2525		Page 69 of 113
2526	2526		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
2527	2527
2528	2528
2529	2529
2530	2530		2. After the distribution under subparagraph 1., 8.9744 1701
2531	2531		percent of the amount remitted by a sales tax dealer located 1702
2532	2532		within a participating county pursuant to s. 218.61 shall be 1703
2533	2533		transferred into the Local Government Half -cent Sales Tax 1704
2534	2534		Clearing Trust Fund. Beginning July 1, 2003, the amount to be 1705
2535	2535		transferred shall be reduced by 0.1 percent, and the department 1706
2536	2536		shall distribute this amount to the Public Employees Relations 1707
2537	2537		Commission Trust Fund less $5,000 each month, which shall be 1708
2538	2538		added to the amount calculated in subparagraph 3. and 1709
2539	2539		distributed accordingly. 1710
2540	2540		3. After the distribution under subparagraphs 1. and 2., 1711
2541	2541		0.0966 percent shall be transferred to the Local Government 1712
2542	2542		Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 1713
2543	2543		to s. 218.65. 1714
2544	2544		4. After the distributions under subparagraphs 1., 2., and 1715
2545	2545		3., 2.0810 percent of the available proceeds shall be 1716
2546	2546		transferred monthly to the Revenue Sharing Trust Fund for 1717
2547	2547		Counties pursuant to s. 218.215. 1718
2548	2548		5. After the distributions under subparagraphs 1., 2., and 1719
2549	2549		3., 1.3653 percent of the available proceeds shall be 1720
2550	2550		transferred monthly to the Revenue Sharing Trust Fund for 1721
2551	2551		Municipalities pursuant to s. 218.215. If the total revenue to 1722
2552	2552		be distributed pursuant to this subparagraph is at least as 1723
2553	2553		great as the amount due from the Revenue Sharing Trust Fund for 1724
2554	2554		Municipalities and the former Municipal Financial Assistance 1725
2555		-	~~ENROLLED~~
2556		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2557		-
2558		-
2559		-
2560		-	CODING: Words stricken are deletions; words underlined are additions.
2561		-	hb7063-~~02-er~~
	2555	+
	2556	+	HB 7063, Engrossed 1 2023
	2557	+
	2558	+
	2559	+
	2560	+	CODING: Words stricken are deletions; words underlined are additions.
	2561	+	hb7063-01-e1
2562	2562		Page 70 of 113
2563	2563		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
2564	2564
2565	2565
2566	2566
2567	2567		Trust Fund in state fiscal year 1999 -2000, no municipality shall 1726
2568	2568		receive less than the amount due from the Revenue Sharing Trust 1727
2569	2569		Fund for Municipalities and the former Municipal Financial 1728
2570	2570		Assistance Trust Fund in state fiscal year 1999 -2000. If the 1729
2571	2571		total proceeds to be distributed are less than the amount 1730
2572	2572		received in combination from the Revenue Sharing Trust Fund for 1731
2573	2573		Municipalities and the former Municipal Financial Assistance 1732
2574	2574		Trust Fund in state fiscal year 1999 -2000, each municipality 1733
2575	2575		shall receive an amount proportio nate to the amount it was due 1734
2576	2576		in state fiscal year 1999 -2000. 1735
2577	2577		6. Of the remaining proceeds: 1736
2578	2578		a. In each fiscal year, the sum of $29,915,500 shall be 1737
2579	2579		divided into as many equal parts as there are counties in the 1738
2580	2580		state, and one part shall be distributed to each county. The 1739
2581	2581		distribution among the several counties must begin each fiscal 1740
2582	2582		year on or before January 5th and continue monthly for a total 1741
2583	2583		of 4 months. If a local or special law required that any moneys 1742
2584	2584		accruing to a county in fiscal year 1999 -2000 under the then-1743
2585	2585		existing provisions of s. 550.135 be paid directly to the 1744
2586	2586		district school board, special district, or a municipal 1745
2587	2587		government, such payment must continue until the local or 1746
2588	2588		special law is amended or repealed. The state covenants with 1747
2589	2589		holders of bonds or other instruments of indebtedness issued by 1748
2590	2590		local governments, special districts, or district school boards 1749
2591	2591		before July 1, 2000, that it is not the intent of this 1750
2592		-	~~ENROLLED~~
2593		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2594		-
2595		-
2596		-
2597		-	CODING: Words stricken are deletions; words underlined are additions.
2598		-	hb7063-~~02-er~~
	2592	+
	2593	+	HB 7063, Engrossed 1 2023
	2594	+
	2595	+
	2596	+
	2597	+	CODING: Words stricken are deletions; words underlined are additions.
	2598	+	hb7063-01-e1
2599	2599		Page 71 of 113
2600	2600		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
2601	2601
2602	2602
2603	2603
2604	2604		subparagraph to adversely affect the rights of those holders or 1751
2605	2605		relieve local governments, special districts, or district school 1752
2606	2606		boards of the duty to meet their obligations as a result of 1753
2607	2607		previous pledges or assignments or trusts entered into which 1754
2608	2608		obligated funds received from the distribution to county 1755
2609	2609		governments under then -existing s. 550.135. This distribution 1756
2610	2610		specifically is in lieu of funds distributed under s. 550.135 1757
2611	2611		before July 1, 2000. 1758
2612	2612		b. The department shall distribute $166,667 monthly to 1759
2613	2613		each applicant certified as a facility for a new or retained 1760
2614	2614		professional sports fra nchise pursuant to s. 288.1162. Up to 1761
2615	2615		$41,667 shall be distributed monthly by the department to each 1762
2616	2616		certified applicant as defined in s. 288.11621 for a facility 1763
2617	2617		for a spring training franchise. However, not more than $416,670 1764
2618	2618		may be distributed monthly i n the aggregate to all certified 1765
2619	2619		applicants for facilities for spring training franchises. 1766
2620	2620		Distributions begin 60 days after such certification and 1767
2621	2621		continue for not more than 30 years, except as otherwise 1768
2622	2622		provided in s. 288.11621. A certified applicant ide ntified in 1769
2623	2623		this sub-subparagraph may not receive more in distributions than 1770
2624	2624		expended by the applicant for the public purposes provided in s. 1771
2625	2625		288.1162(5) or s. 288.11621(3). 1772
2626	2626		c. Beginning 30 days after notice by the Department of 1773
2627	2627		Economic Opportunity to th e Department of Revenue that an 1774
2628	2628		applicant has been certified as the professional golf hall of 1775
2629		-	~~ENROLLED~~
2630		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2631		-
2632		-
2633		-
2634		-	CODING: Words stricken are deletions; words underlined are additions.
2635		-	hb7063-~~02-er~~
	2629	+
	2630	+	HB 7063, Engrossed 1 2023
	2631	+
	2632	+
	2633	+
	2634	+	CODING: Words stricken are deletions; words underlined are additions.
	2635	+	hb7063-01-e1
2636	2636		Page 72 of 113
2637	2637		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
2638	2638
2639	2639
2640	2640
2641	2641		fame pursuant to s. 288.1168 and is open to the public, $166,667 1776
2642	2642		shall be distributed monthly, for up to 300 months, to the 1777
2643	2643		applicant. 1778
2644	2644		d. Beginning 30 days afte r notice by the Department of 1779
2645	2645		Economic Opportunity to the Department of Revenue that the 1780
2646	2646		applicant has been certified as the International Game Fish 1781
2647	2647		Association World Center facility pursuant to s. 288.1169, and 1782
2648	2648		the facility is open to the public, $83,333 shall be distributed 1783
2649	2649		monthly, for up to 168 months, to the applicant. This 1784
2650	2650		distribution is subject to reduction pursuant to s. 288.1169. 1785
2651	2651		e. The department shall distribute up to $83,333 monthly 1786
2652	2652		to each certified applicant as defined in s. 288.11631 for a 1787
2653	2653		facility used by a single spring training franchise, or up to 1788
2654	2654		$166,667 monthly to each certified applicant as defined in s. 1789
2655	2655		288.11631 for a facility used by more than one spring training 1790
2656	2656		franchise. Monthly distributions begin 60 days after such 1791
2657	2657		certification or July 1, 2016, whichever is later, and continue 1792
2658	2658		for not more than 20 years to each certified applicant as 1793
2659	2659		defined in s. 288.11631 for a facility used by a single spring 1794
2660	2660		training franchise or not more than 25 years to each certified 1795
2661	2661		applicant as defined in s. 288.11631 for a facility used by more 1796
2662	2662		than one spring training franchise. A certified applicant 1797
2663	2663		identified in this sub -subparagraph may not receive more in 1798
2664	2664		distributions than expended by the applicant for the public 1799
2665	2665		purposes provided in s. 288.116 31(3). 1800
2666		-	~~ENROLLED~~
2667		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2668		-
2669		-
2670		-
2671		-	CODING: Words stricken are deletions; words underlined are additions.
2672		-	hb7063-~~02-er~~
	2666	+
	2667	+	HB 7063, Engrossed 1 2023
	2668	+
	2669	+
	2670	+
	2671	+	CODING: Words stricken are deletions; words underlined are additions.
	2672	+	hb7063-01-e1
2673	2673		Page 73 of 113
2674	2674		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
2675	2675
2676	2676
2677	2677
2678	2678		f. The department shall distribute $15,333 monthly to the 1801
2679	2679		State Transportation Trust Fund. 1802
2680	2680		g.(I) On or before July 25, 2021, August 25, 2021, and 1803
2681	2681		September 25, 2021, the department shall distribute $324,533,334 1804
2682	2682		in each of those months to the Une mployment Compensation Trust 1805
2683	2683		Fund, less an adjustment for refunds issued from the General 1806
2684	2684		Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 1807
2685	2685		distribution. The adjustments made by the department to the 1808
2686	2686		total distributions shall be equal to the to tal refunds made 1809
2687	2687		pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 1810
2688	2688		subtracted from any single distribution exceeds the 1811
2689	2689		distribution, the department may not make that distribution and 1812
2690	2690		must subtract the remaining balance from the next distributio n. 1813
2691	2691		(II) Beginning July 2022, and on or before the 25th day of 1814
2692	2692		each month, the department shall distribute $90 million monthly 1815
2693	2693		to the Unemployment Compensation Trust Fund. 1816
2694	2694		(III) If the ending balance of the Unemployment 1817
2695	2695		Compensation Trust Fund exceeds $ 4,071,519,600 on the last day 1818
2696	2696		of any month, as determined from United States Department of the 1819
2697	2697		Treasury data, the Office of Economic and Demographic Research 1820
2698	2698		shall certify to the department that the ending balance of the 1821
2699	2699		trust fund exceeds such amount. 1822
2700	2700		(IV) This sub-subparagraph is repealed, and the department 1823
2701	2701		shall end monthly distributions under sub -sub-subparagraph (II), 1824
2702	2702		on the date the department receives certification under sub -sub-1825
2703		-	~~ENROLLED~~
2704		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2705		-
2706		-
2707		-
2708		-	CODING: Words stricken are deletions; words underlined are additions.
2709		-	hb7063-~~02-er~~
	2703	+
	2704	+	HB 7063, Engrossed 1 2023
	2705	+
	2706	+
	2707	+
	2708	+	CODING: Words stricken are deletions; words underlined are additions.
	2709	+	hb7063-01-e1
2710	2710		Page 74 of 113
2711	2711		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
2712	2712
2713	2713
2714	2714
2715	2715		subparagraph (III). 1826
2716	2716		h. Beginning July 1, 2023, in each fiscal year, the 1827
2717	2717		department shall distribute $27.5 million to the Florida 1828
2718	2718		Agricultural Promotional Campaign Trust Fund under s. 571.26, 1829
2719	2719		for further distribution in accordance with s. 571.265. This 1830
2720	2720		sub-subparagraph is repealed June 30, 2025. 1831
2721	2721		7. All other proceeds mus t remain in the General Revenue 1832
2722	2722		Fund. 1833
2723	2723		Section 26. Paragraph (o) of subsection (8) of section 1834
2724	2724		213.053, Florida Statutes, is amended to read: 1835
2725	2725		213.053 Confidentiality and information sharing. — 1836
2726	2726		(8) Notwithstanding any other provision of this section, 1837
2727	2727		the department may provide: 1838
2728	2728		(o) Information relative to ss. 220.1845 , 220.199, and 1839
2729	2729		376.30781 to the Department of Environmental Protection in the 1840
2730	2730		conduct of its official business. 1841
2731	2731		1842
2732	2732		Disclosure of information under this subsection shall be 1843
2733	2733		pursuant to a written agreement between the executive director 1844
2734	2734		and the agency. Such agencies, governmental or nongovernmental, 1845
2735	2735		shall be bound by the same requirements of confidentiality as 1846
2736	2736		the Department of Revenue. Breach of confidentiality is a 1847
2737	2737		misdemeanor of the firs t degree, punishable as provided by s. 1848
2738	2738		775.082 or s. 775.083. 1849
2739	2739		Section 27. Subsection (8) of section 220.02, Florida 1850
2740		-	~~ENROLLED~~
2741		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2742		-
2743		-
2744		-
2745		-	CODING: Words stricken are deletions; words underlined are additions.
2746		-	hb7063-~~02-er~~
	2740	+
	2741	+	HB 7063, Engrossed 1 2023
	2742	+
	2743	+
	2744	+
	2745	+	CODING: Words stricken are deletions; words underlined are additions.
	2746	+	hb7063-01-e1
2747	2747		Page 75 of 113
2748	2748		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
2749	2749
2750	2750
2751	2751
2752	2752		Statutes, is amended to read: 1851
2753	2753		220.02 Legislative intent. — 1852
2754	2754		(8) It is the intent of the Legislature that credits 1853
2755	2755		against either the co rporate income tax or the franchise tax be 1854
2756	2756		applied in the following order: those enumerated in s. 631.828, 1855
2757	2757		those enumerated in s. 220.191, those enumerated in s. 220.181, 1856
2758	2758		those enumerated in s. 220.183, those enumerated in s. 220.182, 1857
2759	2759		those enumerated in s . 220.1895, those enumerated in s. 220.195, 1858
2760	2760		those enumerated in s. 220.184, those enumerated in s. 220.186, 1859
2761	2761		those enumerated in s. 220.1845, those enumerated in s. 220.19, 1860
2762	2762		those enumerated in s. 220.185, those enumerated in s. 220.1875, 1861
2763	2763		those enumerated in s. 220.1876, those enumerated in s. 1862
2764	2764		220.1877, those enumerated in s. 220.193, those enumerated in s. 1863
2765	2765		288.9916, those enumerated in s. 220.1899, those enumerated in 1864
2766	2766		s. 220.194, those enumerated in s. 220.196, those enumerated in 1865
2767	2767		s. 220.198, and those enumerated in s. 220.1915 , those 1866
2768	2768		enumerated in s. 220.199, and those enumerated in s. 220.1991 . 1867
2769	2769		Section 28. Effective upon this act becoming a law, 1868
2770	2770		paragraph (n) of subsection (1) and paragraph (c) of subsection 1869
2771	2771		(2) of section 220.03, Florida Statutes, are amended to read: 1870
2772	2772		220.03 Definitions. — 1871
2773	2773		(1) SPECIFIC TERMS. —When used in this code, and when not 1872
2774	2774		otherwise distinctly expressed or manifestly incompatible with 1873
2775	2775		the intent thereof, the following terms shall have the following 1874
2776	2776		meanings: 1875
2777		-	~~ENROLLED~~
2778		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2779		-
2780		-
2781		-
2782		-	CODING: Words stricken are deletions; words underlined are additions.
2783		-	hb7063-~~02-er~~
	2777	+
	2778	+	HB 7063, Engrossed 1 2023
	2779	+
	2780	+
	2781	+
	2782	+	CODING: Words stricken are deletions; words underlined are additions.
	2783	+	hb7063-01-e1
2784	2784		Page 76 of 113
2785	2785		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
2786	2786
2787	2787
2788	2788
2789	2789		(n) "Internal Revenue Code" means the United States 1876
2790	2790		Internal Revenue Code of 1986, as amended and in effect on 1877
2791	2791		January 1, 2023 2022, except as provided in subsection (3). 1878
2792	2792		(2) DEFINITIONAL RULES. —When used in this code and neither 1879
2793	2793		otherwise distinctly expressed nor manife stly incompatible with 1880
2794	2794		the intent thereof: 1881
2795	2795		(c) Any term used in this code has the same meaning as 1882
2796	2796		when used in a comparable context in the Internal Revenue Code 1883
2797	2797		and other statutes of the United States relating to federal 1884
2798	2798		income taxes, as such code and st atutes are in effect on January 1885
2799	2799		1, 2023 2022. However, if subsection (3) is implemented, the 1886
2800	2800		meaning of a term shall be taken at the time the term is applied 1887
2801	2801		under this code. 1888
2802	2802		Section 29. (1) The amendments made by this act to s. 1889
2803	2803		220.03, Florida Statut es, operate retroactively to January 1, 1890
2804	2804		2023. 1891
2805	2805		(2) This section shall take effect upon becoming a law. 1892
2806	2806		Section 30. Paragraph (a) of subsection (1) of section 1893
2807	2807		220.13, Florida Statutes, is amended to read: 1894
2808	2808		220.13 "Adjusted federal income" defined. — 1895
2809	2809		(1) The term "adjusted federal income" means an amount 1896
2810	2810		equal to the taxpayer's taxable income as defined in subsection 1897
2811	2811		(2), or such taxable income of more than one taxpayer as 1898
2812	2812		provided in s. 220.131, for the taxable year, adjusted as 1899
2813	2813		follows: 1900
2814		-	~~ENROLLED~~
2815		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2816		-
2817		-
2818		-
2819		-	CODING: Words stricken are deletions; words underlined are additions.
2820		-	hb7063-~~02-er~~
	2814	+
	2815	+	HB 7063, Engrossed 1 2023
	2816	+
	2817	+
	2818	+
	2819	+	CODING: Words stricken are deletions; words underlined are additions.
	2820	+	hb7063-01-e1
2821	2821		Page 77 of 113
2822	2822		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
2823	2823
2824	2824
2825	2825
2826	2826		(a) Additions.—There shall be added to such taxable 1901
2827	2827		income: 1902
2828	2828		1.a. The amount of any tax upon or measured by income, 1903
2829	2829		excluding taxes based on gross receipts or revenues, paid or 1904
2830	2830		accrued as a liability to the District of Columbia or any state 1905
2831	2831		of the United States whi ch is deductible from gross income in 1906
2832	2832		the computation of taxable income for the taxable year. 1907
2833	2833		b. Notwithstanding sub -subparagraph a., if a credit taken 1908
2834	2834		under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1909
2835	2835		taxable income in a previous taxable year u nder subparagraph 11. 1910
2836	2836		and is taken as a deduction for federal tax purposes in the 1911
2837	2837		current taxable year, the amount of the deduction allowed shall 1912
2838	2838		not be added to taxable income in the current year. The 1913
2839	2839		exception in this sub -subparagraph is intended to ensu re that 1914
2840	2840		the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1915
2841	2841		added in the applicable taxable year and does not result in a 1916
2842	2842		duplicate addition in a subsequent year. 1917
2843	2843		2. The amount of interest which is excluded from taxable 1918
2844	2844		income under s. 103(a) of the Internal Revenue Code or any other 1919
2845	2845		federal law, less the associated expenses disallowed in the 1920
2846	2846		computation of taxable income under s. 265 of the Internal 1921
2847	2847		Revenue Code or any other law, excluding 60 percent of any 1922
2848	2848		amounts included in alternative minimu m taxable income, as 1923
2849	2849		defined in s. 55(b)(2) of the Internal Revenue Code, if the 1924
2850	2850		taxpayer pays tax under s. 220.11(3). 1925
2851		-	~~ENROLLED~~
2852		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2853		-
2854		-
2855		-
2856		-	CODING: Words stricken are deletions; words underlined are additions.
2857		-	hb7063-~~02-er~~
	2851	+
	2852	+	HB 7063, Engrossed 1 2023
	2853	+
	2854	+
	2855	+
	2856	+	CODING: Words stricken are deletions; words underlined are additions.
	2857	+	hb7063-01-e1
2858	2858		Page 78 of 113
2859	2859		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
2860	2860
2861	2861
2862	2862
2863	2863		3. In the case of a regulated investment company or real 1926
2864	2864		estate investment trust, an amount equal to the excess of the 1927
2865	2865		net long-term capital gain for the taxable year over the amount 1928
2866	2866		of the capital gain dividends attributable to the taxable year. 1929
2867	2867		4. That portion of the wages or salaries paid or incurred 1930
2868	2868		for the taxable year which is equal to the amount of the credit 1931
2869	2869		allowable for the ta xable year under s. 220.181. This 1932
2870	2870		subparagraph shall expire on the date specified in s. 290.016 1933
2871	2871		for the expiration of the Florida Enterprise Zone Act. 1934
2872	2872		5. That portion of the ad valorem school taxes paid or 1935
2873	2873		incurred for the taxable year which is equal to the amount of 1936
2874	2874		the credit allowable for the taxable year under s. 220.182. This 1937
2875	2875		subparagraph shall expire on the date specified in s. 290.016 1938
2876	2876		for the expiration of the Florida Enterprise Zone Act. 1939
2877	2877		6. The amount taken as a credit under s. 220.195 which is 1940
2878	2878		deductible from gross income in the computation of taxable 1941
2879	2879		income for the taxable year. 1942
2880	2880		7. That portion of assessments to fund a guaranty 1943
2881	2881		association incurred for the taxable year which is equal to the 1944
2882	2882		amount of the credit allowable for the taxable year. 1945
2883	2883		8. In the case of a nonprofit corporation which holds a 1946
2884	2884		pari-mutuel permit and which is exempt from federal income tax 1947
2885	2885		as a farmers' cooperative, an amount equal to the excess of the 1948
2886	2886		gross income attributable to the pari -mutuel operations over the 1949
2887	2887		attributable expenses for the taxable year. 1950
2888		-	~~ENROLLED~~
2889		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2890		-
2891		-
2892		-
2893		-	CODING: Words stricken are deletions; words underlined are additions.
2894		-	hb7063-~~02-er~~
	2888	+
	2889	+	HB 7063, Engrossed 1 2023
	2890	+
	2891	+
	2892	+
	2893	+	CODING: Words stricken are deletions; words underlined are additions.
	2894	+	hb7063-01-e1
2895	2895		Page 79 of 113
2896	2896		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
2897	2897
2898	2898
2899	2899
2900	2900		9. The amount taken as a credit for the taxable year under 1951
2901	2901		s. 220.1895. 1952
2902	2902		10. Up to nine percent of the eligible basis of any 1953
2903	2903		designated project which is equal to the credit allowable for 1954
2904	2904		the taxable year under s. 2 20.185. 1955
2905	2905		11. Any amount taken as a credit for the taxable year 1956
2906	2906		under s. 220.1875, s. 220.1876, or s. 220.1877. The addition in 1957
2907	2907		this subparagraph is intended to ensure that the same amount is 1958
2908	2908		not allowed for the tax purposes of this state as both a 1959
2909	2909		deduction from income and a credit against the tax. This 1960
2910	2910		addition is not intended to result in adding the same expense 1961
2911	2911		back to income more than once. 1962
2912	2912		12. The amount taken as a credit for the taxable year 1963
2913	2913		under s. 220.193. 1964
2914	2914		13. Any portion of a qualified invest ment, as defined in 1965
2915	2915		s. 288.9913, which is claimed as a deduction by the taxpayer and 1966
2916	2916		taken as a credit against income tax pursuant to s. 288.9916. 1967
2917	2917		14. The costs to acquire a tax credit pursuant to s. 1968
2918	2918		288.1254(5) that are deducted from or otherwise reduce federal 1969
2919	2919		taxable income for the taxable year. 1970
2920	2920		15. The amount taken as a credit for the taxable year 1971
2921	2921		pursuant to s. 220.194. 1972
2922	2922		16. The amount taken as a credit for the taxable year 1973
2923	2923		under s. 220.196. The addition in this subparagraph is intended 1974
2924	2924		to ensure that the same amount is not allowed for the tax 1975
2925		-	~~ENROLLED~~
2926		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2927		-
2928		-
2929		-
2930		-	CODING: Words stricken are deletions; words underlined are additions.
2931		-	hb7063-~~02-er~~
	2925	+
	2926	+	HB 7063, Engrossed 1 2023
	2927	+
	2928	+
	2929	+
	2930	+	CODING: Words stricken are deletions; words underlined are additions.
	2931	+	hb7063-01-e1
2932	2932		Page 80 of 113
2933	2933		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
2934	2934
2935	2935
2936	2936
2937	2937		purposes of this state as both a deduction from income and a 1976
2938	2938		credit against the tax. The addition is not intended to result 1977
2939	2939		in adding the same expense back to income more than once. 1978
2940	2940		17. The amount taken as a credit for the taxable year 1979
2941	2941		pursuant to s. 220.198. 1980
2942	2942		18. The amount taken as a credit for the taxable year 1981
2943	2943		pursuant to s. 220.1915. 1982
2944	2944		19. The amount taken as a credit for the taxable year 1983
2945	2945		pursuant to s. 220.199. 1984
2946	2946		20. The amount taken as a credit for th e taxable year 1985
2947	2947		pursuant to s. 220.1991. 1986
2948	2948		Section 31. Paragraph (f) of subsection (2) of section 1987
2949	2949		220.1845, Florida Statutes, is amended to read: 1988
2950	2950		220.1845 Contaminated site rehabilitation tax credit. — 1989
2951	2951		(2) AUTHORIZATION FOR TAX CREDIT; LIMITATIONS. — 1990
2952	2952		(f) Beginning in fiscal year 2023 -2024, the total amount 1991
2953	2953		of the tax credits which may be granted under this section is 1992
2954	2954		$35 $27.5 million in the 2021 -2022 fiscal year and $10 million 1993
2955	2955		in each fiscal year thereafter. 1994
2956	2956		Section 32. Section 220.199, Florida Statutes, is created 1995
2957	2957		to read: 1996
2958	2958		220.199 Residential graywater system tax credit. — 1997
2959	2959		(1) For purposes of this section, the term: 1998
2960	2960		(a) "Developer" has the same meaning as in s. 380.031(2). 1999
2961	2961		(b) "Graywater" has the same meaning as in s. 2000
2962		-	~~ENROLLED~~
2963		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
2964		-
2965		-
2966		-
2967		-	CODING: Words stricken are deletions; words underlined are additions.
2968		-	hb7063-~~02-er~~
	2962	+
	2963	+	HB 7063, Engrossed 1 2023
	2964	+
	2965	+
	2966	+
	2967	+	CODING: Words stricken are deletions; words underlined are additions.
	2968	+	hb7063-01-e1
2969	2969		Page 81 of 113
2970	2970		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
2971	2971
2972	2972
2973	2973
2974	2974		381.0065(2)(f). 2001
2975	2975		(2) For taxable years beginning on or after January 1, 2002
2976	2976		2024, a developer or homebuilder is eligible to receive a credit 2003
2977	2977		against the tax imposed by this chapter in an amount up to 50 2004
2978	2978		percent of the cost of each NSF/ANSI 350 Class R certified 2005
2979	2979		noncommercial, residential graywater system purchased during the 2006
2980	2980		taxable year. The tax credit may not exceed $4,200 for each 2007
2981	2981		system purchased. A developer or homebuilder may not receive 2008
2982	2982		total credits in excess of $2 million per taxable year. 2009
2983	2983		(3)(a) To claim a credit unde r this section, a developer 2010
2984	2984		or homebuilder must submit an application to the Department of 2011
2985	2985		Environmental Protection which includes documentation showing 2012
2986	2986		that the developer or homebuilder has purchased for use in this 2013
2987	2987		state a graywater system meeting the re quirements of subsection 2014
2988	2988		(2) and that the graywater system meets the functionality 2015
2989	2989		assurances provided in s. 403.892(3)(c). The Department of 2016
2990	2990		Environmental Protection shall make a determination on the 2017
2991	2991		eligibility of the applicant for the credit sought and shall 2018
2992	2992		certify the determination to the applicant and the Department of 2019
2993	2993		Revenue within 60 days after receipt of a completed application. 2020
2994	2994		The taxpayer must attach the certification from the Department 2021
2995	2995		of Environmental Protection to the tax return on which th e 2022
2996	2996		credit is claimed. 2023
2997	2997		(b) No credits may be certified by the Department of 2024
2998	2998		Environmental Protection for taxable years beginning on or after 2025
2999		-	~~ENROLLED~~
3000		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3001		-
3002		-
3003		-
3004		-	CODING: Words stricken are deletions; words underlined are additions.
3005		-	hb7063-~~02-er~~
	2999	+
	3000	+	HB 7063, Engrossed 1 2023
	3001	+
	3002	+
	3003	+
	3004	+	CODING: Words stricken are deletions; words underlined are additions.
	3005	+	hb7063-01-e1
3006	3006		Page 82 of 113
3007	3007		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
3008	3008
3009	3009
3010	3010
3011	3011		January 1, 2027. 2026
3012	3012		(4) Any unused tax credit authorized under this section 2027
3013	3013		may be carried forward and claimed by th e taxpayer for up to 2 2028
3014	3014		taxable years. 2029
3015	3015		(5) The department may adopt rules to administer this 2030
3016	3016		section, including, but not limited to, rules prescribing the 2031
3017	3017		method to claim a credit certified by the Department of 2032
3018	3018		Environmental Protection under this section. 2033
3019	3019		(6) The Department of Environmental Protection may adopt 2034
3020	3020		rules to administer this section, including, but not limited to, 2035
3021	3021		rules relating to application forms for credit approval and 2036
3022	3022		certification and the application and certification procedures, 2037
3023	3023		guidelines, and requirements necessary to administer this 2038
3024	3024		section. 2039
3025	3025		(7) This section is repealed December 31, 2030. 2040
3026	3026		Section 33. Section 220.1991, Florida Statutes, is created 2041
3027	3027		to read: 2042
3028	3028		220.1991 Credit for manufacturing of human breast milk 2043
3029	3029		derived human milk fortifiers.— 2044
3030	3030		(1)(a) For taxable years beginning on or after January 1, 2045
3031	3031		2023, there is allowed a credit of 50 percent of the cost of 2046
3032	3032		manufacturing equipment purchased for use in the production of 2047
3033	3033		human breast milk derived human milk fortifiers in this s tate. 2048
3034	3034		Such purchase must be made on or before the date the taxpayer is 2049
3035	3035		required to file a return pursuant to s. 220.222. The credit 2050
3036		-	~~ENROLLED~~
3037		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3038		-
3039		-
3040		-
3041		-	CODING: Words stricken are deletions; words underlined are additions.
3042		-	hb7063-~~02-er~~
	3036	+
	3037	+	HB 7063, Engrossed 1 2023
	3038	+
	3039	+
	3040	+
	3041	+	CODING: Words stricken are deletions; words underlined are additions.
	3042	+	hb7063-01-e1
3043	3043		Page 83 of 113
3044	3044		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
3045	3045
3046	3046
3047	3047
3048	3048		granted by this section must be reduced by the difference 2051
3049	3049		between the amount of federal corporate income tax, taking into 2052
3050	3050		account the credit granted by this section, and the amount of 2053
3051	3051		federal corporate income tax without application of the credit 2054
3052	3052		granted by this section. 2055
3053	3053		(b) Qualifying manufacturing equipment must be equipment 2056
3054	3054		for use in the production of human breast milk de rived human 2057
3055	3055		milk fortifiers: 2058
3056	3056		1. That can be sold as a product using a pasteurization or 2059
3057	3057		sterilization process. 2060
3058	3058		2. In compliance with all applicable United States Food 2061
3059	3059		and Drug Administration provisions. 2062
3060	3060		(c) Tax credits under this section are available only for 2063
3061	3061		purchases of qualifying manufacturing equipment made during the 2064
3062	3062		state fiscal year for which the application is submitted, or 2065
3063	3063		during the 6 months preceding such state fiscal year. 2066
3064	3064		(2)(a) The combined total amount of tax credits which ma y 2067
3065	3065		be granted to taxpayers under this section is $5 million in each 2068
3066	3066		of state fiscal years 2023 -2024 and 2024-2025. 2069
3067	3067		(b) The annual limitation under paragraph (a) applies for 2070
3068	3068		taxpayers whose taxable years begin on or after January 1 of the 2071
3069	3069		calendar year preceding the start of the applicable state fiscal 2072
3070	3070		year. 2073
3071	3071		(3)(a) The department may adopt rules governing the manner 2074
3072	3072		and form of applications for the tax credit and establishing 2075
3073		-	~~ENROLLED~~
3074		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3075		-
3076		-
3077		-
3078		-	CODING: Words stricken are deletions; words underlined are additions.
3079		-	hb7063-~~02-er~~
	3073	+
	3074	+	HB 7063, Engrossed 1 2023
	3075	+
	3076	+
	3077	+
	3078	+	CODING: Words stricken are deletions; words underlined are additions.
	3079	+	hb7063-01-e1
3080	3080		Page 84 of 113
3081	3081		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
3082	3082
3083	3083
3084	3084
3085	3085		qualification requirements for the tax credit. The form must 2076
3086	3086		include an affidavit certifying that all information contained 2077
3087	3087		in the application is true and correct, and must require 2078
3088	3088		documentation of all costs incurred for which a credit is being 2079
3089	3089		claimed. 2080
3090	3090		(b) The department must approve the tax credit prior to 2081
3091	3091		the taxpayer taking the credit on a return. The department must 2082
3092	3092		approve credits on a first -come, first-served basis. If the 2083
3093	3093		department determines that an application is incomplete, the 2084
3094	3094		department shall notify the taxpayer in writing and the taxpayer 2085
3095	3095		shall have 30 days after recei ving such notification to correct 2086
3096	3096		any deficiency. If corrected in a timely manner, the application 2087
3097	3097		shall be deemed completed as of the date the application was 2088
3098	3098		first submitted; however, no additional costs may be added to 2089
3099	3099		the application and the amount of credit requested on the 2090
3100	3100		application may not be increased during the correction period. 2091
3101	3101		(c) A taxpayer may carry forward any unused portion of a 2092
3102	3102		tax credit under this section for up to 5 taxable years. 2093
3103	3103		(4)(a) A taxpayer who files a Florida consolidated return 2094
3104	3104		as a member of an affiliated group pursuant to s. 220.131(1) may 2095
3105	3105		be allowed the credit on a consolidated return basis. 2096
3106	3106		(b) A taxpayer may not convey, transfer, or assign an 2097
3107	3107		approved tax credit or a carryforward tax credit to another 2098
3108	3108		entity unless all of the assets of the taxpayer are conveyed, 2099
3109	3109		transferred, or assigned in the same transaction. However, a tax 2100
3110		-	~~ENROLLED~~
3111		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3112		-
3113		-
3114		-
3115		-	CODING: Words stricken are deletions; words underlined are additions.
3116		-	hb7063-~~02-er~~
	3110	+
	3111	+	HB 7063, Engrossed 1 2023
	3112	+
	3113	+
	3114	+
	3115	+	CODING: Words stricken are deletions; words underlined are additions.
	3116	+	hb7063-01-e1
3117	3117		Page 85 of 113
3118	3118		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
3119	3119
3120	3120
3121	3121
3122	3122		credit under this section may be conveyed, transferred, or 2101
3123	3123		assigned between members of an affiliated group of corporations. 2102
3124	3124		A taxpayer shall notify the department of its intent to convey, 2103
3125	3125		transfer, or assign a tax credit to another member within an 2104
3126	3126		affiliated group of corporations. The amount conveyed, 2105
3127	3127		transferred, or assigned is available to another member of the 2106
3128	3128		affiliated group of corporations upon approval by the 2107
3129	3129		department. 2108
3130	3130		(c) Within 10 days after approving or denying the 2109
3131	3131		conveyance, transfer, or assignment of a tax credit under 2110
3132	3132		paragraph (b), the department shall provide a copy of its 2111
3133	3133		approval or denial letter to the corporation. 2112
3134	3134		(5) If a taxpayer applies and is approved for a credit 2113
3135	3135		under this section after timely requesting an extension to file 2114
3136	3136		under s. 220.222(2), the: 2115
3137	3137		(a) Credit does not reduce the amount of tax due for 2116
3138	3138		purposes of the department's determination as to whether the 2117
3139	3139		taxpayer was in compliance with the requirement to pay tentative 2118
3140	3140		taxes under ss. 220.222 and 220.32. 2119
3141	3141		(b) Taxpayer's noncompliance with the requirement to pay 2120
3142	3142		tentative taxes shall result in the revocation and rescindment 2121
3143	3143		of any such credit. 2122
3144	3144		(c) Taxpayer shall be assessed for any taxes, penalties, 2123
3145	3145		or interest due from the taxpayer's noncompliance with the 2124
3146	3146		requirement to pay tentative taxes. For purposes of calculating 2125
3147		-	~~ENROLLED~~
3148		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3149		-
3150		-
3151		-
3152		-	CODING: Words stricken are deletions; words underlined are additions.
3153		-	hb7063-~~02-er~~
	3147	+
	3148	+	HB 7063, Engrossed 1 2023
	3149	+
	3150	+
	3151	+
	3152	+	CODING: Words stricken are deletions; words underlined are additions.
	3153	+	hb7063-01-e1
3154	3154		Page 86 of 113
3155	3155		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
3156	3156
3157	3157
3158	3158
3159	3159		the underpayment of estimated corporate income taxes under s. 2126
3160	3160		220.34, the final amount d ue is the amount after credits earned 2127
3161	3161		under this section are deducted. 2128
3162	3162		(6) For purposes of determining if a penalty or interest 2129
3163	3163		under s. 220.34(2)(d)1. will be imposed for underpayment of 2130
3164	3164		estimated corporate income tax, a taxpayer may, after earning a 2131
3165	3165		credit under this section, reduce any estimated payment in that 2132
3166	3166		taxable year by the amount of the credit. 2133
3167	3167		(7) This section is repealed December 31, 2031. 2134
3168	3168		Section 34. Paragraph (c) of subsection (2) of section 2135
3169	3169		220.222, Florida Statutes, as amended by se ction 22 of chapter 2136
3170	3170		2023-17, Laws of Florida, is amended to read: 2137
3171	3171		220.222 Returns; time and place for filing. — 2138
3172	3172		(2) 2139
3173	3173		(c)1. For purposes of this subsection, a taxpayer is not 2140
3174	3174		in compliance with s. 220.32 if the taxpayer underpays the 2141
3175	3175		required payment by more than the greater of $2,000 or 30 2142
3176	3176		percent of the tax shown on the return when filed. 2143
3177	3177		2. For the purpose of determining compliance with s. 2144
3178	3178		220.32 as referenced in subparagraph 1., the tax shown on the 2145
3179	3179		return when filed must include the amount of the a llowable 2146
3180	3180		credits taken on the return pursuant to s. 220.1875, s. 2147
3181	3181		220.1876, s. 220.1877, or s. 220.1878. 2148
3182	3182		Section 35. Paragraph (a) of subsection (4) of section 2149
3183	3183		336.021, Florida Statutes, is amended to read: 2150
3184		-	~~ENROLLED~~
3185		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3186		-
3187		-
3188		-
3189		-	CODING: Words stricken are deletions; words underlined are additions.
3190		-	hb7063-~~02-er~~
	3184	+
	3185	+	HB 7063, Engrossed 1 2023
	3186	+
	3187	+
	3188	+
	3189	+	CODING: Words stricken are deletions; words underlined are additions.
	3190	+	hb7063-01-e1
3191	3191		Page 87 of 113
3192	3192		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
3193	3193
3194	3194
3195	3195
3196	3196		336.021 County transportation system; levy o f ninth-cent 2151
3197	3197		fuel tax on motor fuel and diesel fuel. — 2152
3198	3198		(4)(a)1. A certified copy of the ordinance proposing to 2153
3199	3199		levy the tax pursuant to referendum shall be furnished by the 2154
3200	3200		county to the department within 10 days after approval of such 2155
3201	3201		ordinance. 2156
3202	3202		2. A referendum to adopt, amend, or reenact a tax under 2157
3203	3203		this subsection must shall be held only at a general election , 2158
3204	3204		as defined in s. 97.021. A referendum to reenact an expiring tax 2159
3205	3205		must be held at a general election occurring within the 48 -month 2160
3206	3206		period immediately preceding the effective date of the reenacted 2161
3207	3207		tax, and the referendum may appear on the ballot only once 2162
3208	3208		within the 48-month period. 2163
3209	3209		3. The county levying the tax pursuant to referendum shall 2164
3210	3210		notify the department within 10 days after the passage o f the 2165
3211	3211		referendum of such passage and of the time period during which 2166
3212	3212		the tax will be levied. The failure to furnish the certified 2167
3213	3213		copy will not invalidate the passage of the ordinance. 2168
3214	3214		Section 36. Paragraph (b) of subsection (1) and paragraph 2169
3215	3215		(b) of subsection (3) of section 336.025, Florida Statutes, are 2170
3216	3216		amended to read: 2171
3217	3217		336.025 County transportation system; levy of local option 2172
3218	3218		fuel tax on motor fuel and diesel fuel. — 2173
3219	3219		(1) 2174
3220	3220		(b) In addition to other taxes allowed by law, there may 2175
3221		-	~~ENROLLED~~
3222		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3223		-
3224		-
3225		-
3226		-	CODING: Words stricken are deletions; words underlined are additions.
3227		-	hb7063-~~02-er~~
	3221	+
	3222	+	HB 7063, Engrossed 1 2023
	3223	+
	3224	+
	3225	+
	3226	+	CODING: Words stricken are deletions; words underlined are additions.
	3227	+	hb7063-01-e1
3228	3228		Page 88 of 113
3229	3229		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
3230	3230
3231	3231
3232	3232
3233	3233		be levied as provided in s. 206.41(1)(e) a 1 -cent, 2-cent, 3-2176
3234	3234		cent, 4-cent, or 5-cent local option fuel tax upon every gallon 2177
3235	3235		of motor fuel sold in a county and taxed under the provisions of 2178
3236	3236		part I of chapter 206. The tax shall be levied by an ordinance 2179
3237	3237		adopted by a majority plus one vote of the membership of the 2180
3238	3238		governing body of the county or by referendum. A referendum to 2181
3239	3239		adopt, amend, or reenact a tax under this subsection must shall 2182
3240	3240		be held only at a general election , as defined in s. 97.021. A 2183
3241	3241		referendum to reenact an e xpiring tax must be held at a general 2184
3242	3242		election occurring within the 48 -month period immediately 2185
3243	3243		preceding the effective date of the reenacted tax, and the 2186
3244	3244		referendum may appear on the ballot only once within the 48 -2187
3245	3245		month period. 2188
3246	3246		1. All impositions and ra te changes of the tax shall be 2189
3247	3247		levied before October 1, to be effective January 1 of the 2190
3248	3248		following year. However, levies of the tax which were in effect 2191
3249	3249		on July 1, 2002, and which expire on August 31 of any year may 2192
3250	3250		be reimposed at the current authorized r ate provided the tax is 2193
3251	3251		levied before July 1 and is effective September 1 of the year of 2194
3252	3252		expiration. 2195
3253	3253		2. The county may, prior to levy of the tax, establish by 2196
3254	3254		interlocal agreement with one or more municipalities located 2197
3255	3255		therein, representing a majority o f the population of the 2198
3256	3256		incorporated area within the county, a distribution formula for 2199
3257	3257		dividing the entire proceeds of the tax among county government 2200
3258		-	~~ENROLLED~~
3259		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3260		-
3261		-
3262		-
3263		-	CODING: Words stricken are deletions; words underlined are additions.
3264		-	hb7063-~~02-er~~
	3258	+
	3259	+	HB 7063, Engrossed 1 2023
	3260	+
	3261	+
	3262	+
	3263	+	CODING: Words stricken are deletions; words underlined are additions.
	3264	+	hb7063-01-e1
3265	3265		Page 89 of 113
3266	3266		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
3267	3267
3268	3268
3269	3269
3270	3270		and all eligible municipalities within the county. If no 2201
3271	3271		interlocal agreement is adopted before the effe ctive date of the 2202
3272	3272		tax, tax revenues shall be distributed pursuant to the 2203
3273	3273		provisions of subsection (4). If no interlocal agreement exists, 2204
3274	3274		a new interlocal agreement may be established prior to June 1 of 2205
3275	3275		any year pursuant to this subparagraph. However, any interlocal 2206
3276	3276		agreement agreed to under this subparagraph after the initial 2207
3277	3277		levy of the tax or change in the tax rate authorized in this 2208
3278	3278		section shall under no circumstances materially or adversely 2209
3279	3279		affect the rights of holders of outstanding bonds which are 2210
3280	3280		backed by taxes authorized by this paragraph, and the amounts 2211
3281	3281		distributed to the county government and each municipality shall 2212
3282	3282		not be reduced below the amount necessary for the payment of 2213
3283	3283		principal and interest and reserves for principal and interest 2214
3284	3284		as required under the covenants of any bond resolution 2215
3285	3285		outstanding on the date of establishment of the new interlocal 2216
3286	3286		agreement. 2217
3287	3287		3. County and municipal governments shall use moneys 2218
3288	3288		received pursuant to this paragraph for transportation 2219
3289	3289		expenditures needed to meet the requirements of the capital 2220
3290	3290		improvements element of an adopted comprehensive plan or for 2221
3291	3291		expenditures needed to meet immediate local transportation 2222
3292	3292		problems and for other transportation -related expenditures that 2223
3293	3293		are critical for building comprehen sive roadway networks by 2224
3294	3294		local governments. For purposes of this paragraph, expenditures 2225
3295		-	~~ENROLLED~~
3296		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3297		-
3298		-
3299		-
3300		-	CODING: Words stricken are deletions; words underlined are additions.
3301		-	hb7063-~~02-er~~
	3295	+
	3296	+	HB 7063, Engrossed 1 2023
	3297	+
	3298	+
	3299	+
	3300	+	CODING: Words stricken are deletions; words underlined are additions.
	3301	+	hb7063-01-e1
3302	3302		Page 90 of 113
3303	3303		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
3304	3304
3305	3305
3306	3306
3307	3307		for the construction of new roads, the reconstruction or 2226
3308	3308		resurfacing of existing paved roads, or the paving of existing 2227
3309	3309		graded roads shall be deemed to increase capaci ty and such 2228
3310	3310		projects shall be included in the capital improvements element 2229
3311	3311		of an adopted comprehensive plan. Expenditures for purposes of 2230
3312	3312		this paragraph shall not include routine maintenance of roads. 2231
3313	3313		(3) The tax authorized pursuant to paragraph (1)(a) s hall 2232
3314	3314		be levied using either of the following procedures: 2233
3315	3315		(b) If no interlocal agreement or resolution is adopted 2234
3316	3316		pursuant to subparagraph (a)1. or subparagraph (a)2., 2235
3317	3317		municipalities representing more than 50 percent of the county 2236
3318	3318		population may, prior to June 20, adopt uniform resolutions 2237
3319	3319		approving the local option tax, establishing the duration of the 2238
3320	3320		levy and the rate authorized in paragraph (1)(a), and setting 2239
3321	3321		the date for a countywide referendum on whether to levy the tax. 2240
3322	3322		A referendum to adopt, amend, or reenact a tax under this 2241
3323	3323		subsection must shall be held only at a general election , as 2242
3324	3324		defined in s. 97.021. A referendum to reenact an expiring tax 2243
3325	3325		must be held at a general election occurring within the 48 -month 2244
3326	3326		period immediately preceding the effec tive date of the reenacted 2245
3327	3327		surtax, and the referendum may appear on the ballot only once 2246
3328	3328		within the 48-month period. The tax shall be levied and 2247
3329	3329		collected countywide on January 1 following 30 days after voter 2248
3330	3330		approval. 2249
3331	3331		Section 37. Subsection (4) of sec tion 376.30781, Florida 2250
3332		-	~~ENROLLED~~
3333		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3334		-
3335		-
3336		-
3337		-	CODING: Words stricken are deletions; words underlined are additions.
3338		-	hb7063-~~02-er~~
	3332	+
	3333	+	HB 7063, Engrossed 1 2023
	3334	+
	3335	+
	3336	+
	3337	+	CODING: Words stricken are deletions; words underlined are additions.
	3338	+	hb7063-01-e1
3339	3339		Page 91 of 113
3340	3340		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
3341	3341
3342	3342
3343	3343
3344	3344		Statutes, is amended to read: 2251
3345	3345		376.30781 Tax credits for rehabilitation of drycleaning -2252
3346	3346		solvent-contaminated sites and brownfield sites in designated 2253
3347	3347		brownfield areas; application process; rulemaking authority; 2254
3348	3348		revocation authority. — 2255
3349	3349		(4) The Department of Environmental Protection is 2256
3350	3350		responsible for allocating the tax credits provided for in s. 2257
3351	3351		220.1845, which may not exceed $35 a total of $27.5 million in 2258
3352	3352		tax credits in fiscal year 2021 -2022 and $10 million in tax 2259
3353	3353		credits each fiscal year thereafter. 2260
3354	3354		Section 38. Paragraph (a) of subsection (5) of section 2261
3355	3355		402.62, Florida Statutes, is amended to read: 2262
3356	3356		402.62 Strong Families Tax Credit. — 2263
3357	3357		(5) STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 2264
3358	3358		AND LIMITATIONS.— 2265
3359	3359		(a) Beginning in fiscal year 2023-2024 2022-2023, the tax 2266
3360	3360		credit cap amount is $20 $10 million in each state fiscal year. 2267
3361	3361		Section 39. Section 550.09516, Florida Statutes, is 2268
3362	3362		created to read: 2269
3363	3363		550.09516 Credit for eligible permitholders conducting 2270
3364	3364		thoroughbred racing.— 2271
3365	3365		(1) Beginning July 1, 2023, each permitholder authorized 2272
3366	3366		to conduct pari-mutuel wagering meets of thoroughbred racing 2273
3367	3367		under this chapter is eligible for a credit equal to the amount 2274
3368	3368		paid by the permitholder in the prior state fiscal ye ar to the 2275
3369		-	~~ENROLLED~~
3370		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3371		-
3372		-
3373		-
3374		-	CODING: Words stricken are deletions; words underlined are additions.
3375		-	hb7063-~~02-er~~
	3369	+
	3370	+	HB 7063, Engrossed 1 2023
	3371	+
	3372	+
	3373	+
	3374	+	CODING: Words stricken are deletions; words underlined are additions.
	3375	+	hb7063-01-e1
3376	3376		Page 92 of 113
3377	3377		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
3378	3378
3379	3379
3380	3380
3381	3381		federal Horseracing Integrity and Safety Authority, inclusive of 2276
3382	3382		any applicable true-up calculations or credits made, granted, or 2277
3383	3383		applied to the assessment imposed on the permitholder or the 2278
3384	3384		state by such authority, for covered horse racing in th e state, 2279
3385	3385		pursuant to the Horseracing Integrity and Safety Act of 2020 as 2280
3386	3386		set forth in the Consolidated Appropriations Act, 2021, Pub. L. 2281
3387	3387		No. 116-260. 2282
3388	3388		(2) The commission shall require sufficient documentation 2283
3389	3389		to substantiate the amounts paid by an eligibl e permitholder to 2284
3390	3390		qualify for the tax credit under this section. 2285
3391	3391		(3) Beginning July 1, 2023, and each July 1 thereafter, 2286
3392	3392		each permitholder granted a credit pursuant to this section may 2287
3393	3393		apply the credit to the taxes and fees due under ss. 550.0951, 2288
3394	3394		550.09515, and 550.3551(3), less any credit received by the 2289
3395	3395		permitholder under s. 550.09515(6), and less the amount of state 2290
3396	3396		taxes that would otherwise be due to the state for the conduct 2291
3397	3397		of charity day performances under s. 550.0351(4). The unused 2292
3398	3398		portion of the credit may be carried forward and applied each 2293
3399	3399		month as taxes and fees become due. Any unused credit remaining 2294
3400	3400		at the end of a fiscal year expires and may not be used. 2295
3401	3401		(4) The commission may adopt rules to implement this 2296
3402	3402		section. 2297
3403	3403		Section 40. Section 571.26, Florida Statutes, is amended 2298
3404	3404		to read: 2299
3405	3405		571.26 Florida Agricultural Promotional Campaign Trust 2300
3406		-	~~ENROLLED~~
3407		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3408		-
3409		-
3410		-
3411		-	CODING: Words stricken are deletions; words underlined are additions.
3412		-	hb7063-~~02-er~~
	3406	+
	3407	+	HB 7063, Engrossed 1 2023
	3408	+
	3409	+
	3410	+
	3411	+	CODING: Words stricken are deletions; words underlined are additions.
	3412	+	hb7063-01-e1
3413	3413		Page 93 of 113
3414	3414		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
3415	3415
3416	3416
3417	3417
3418	3418		Fund.—There is hereby created the Florida Agricultural 2301
3419	3419		Promotional Campaign Trust Fund within the Department of 2302
3420	3420		Agriculture and Consumer Services to re ceive all moneys related 2303
3421	3421		to the Florida Agricultural Promotional Campaign. Moneys 2304
3422	3422		deposited in the trust fund shall be appropriated for the sole 2305
3423	3423		purpose of implementing the Florida Agricultural Promotional 2306
3424	3424		Campaign, except for money deposited in the trust fund pursuant 2307
3425	3425		to s. 212.20(6)(d)6.h., which shall be held separately and used 2308
3426	3426		solely for the purposes identified in s. 571.265 . 2309
3427	3427		Section 41. The amendments made by this act to s. 571.26, 2310
3428	3428		Florida Statutes, expire on July 1, 2025, and the text of that 2311
3429	3429		section shall revert to that in existence on June 30, 2023, 2312
3430	3430		except that any amendments to such text enacted other than by 2313
3431	3431		this act must be preserved and continue to operate to the extent 2314
3432	3432		such amendments are not dependent upon the portions of the text 2315
3433	3433		which expire pursuant to this section. 2316
3434	3434		Section 42. Section 571.265, Florida Statutes, is created 2317
3435	3435		to read: 2318
3436	3436		571.265 Promotion of Florida thoroughbred breeding and of 2319
3437	3437		thoroughbred racing at Florida thoroughbred tracks; distribution 2320
3438	3438		of funds.— 2321
3439	3439		(1) For purposes of this section, the term: 2322
3440	3440		(a) "Association" means the Florida Thoroughbred Breeders' 2323
3441	3441		Association, Inc. 2324
3442	3442		(b) "Permitholder" has the same meaning as in s. 2325
3443		-	~~ENROLLED~~
3444		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3445		-
3446		-
3447		-
3448		-	CODING: Words stricken are deletions; words underlined are additions.
3449		-	hb7063-~~02-er~~
	3443	+
	3444	+	HB 7063, Engrossed 1 2023
	3445	+
	3446	+
	3447	+
	3448	+	CODING: Words stricken are deletions; words underlined are additions.
	3449	+	hb7063-01-e1
3450	3450		Page 94 of 113
3451	3451		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
3452	3452
3453	3453
3454	3454
3455	3455		550.002(23). 2326
3456	3456		(2) Funds deposited into the Florida Agricultural 2327
3457	3457		Promotional Campaign Trust Fund p ursuant to s. 212.20(6)(d)6.h. 2328
3458	3458		shall be used by the department to encourage the agricultural 2329
3459	3459		activity of breeding thoroughbred racehorses in this state and 2330
3460	3460		to enhance thoroughbred racing conducted at thoroughbred tracks 2331
3461	3461		in this state as provided in this se ction. If the funds made 2332
3462	3462		available under this section are not fully used in any one 2333
3463	3463		fiscal year, any unused amounts shall be carried forward in the 2334
3464	3464		trust fund into future fiscal years and made available for 2335
3465	3465		distribution as provided in this section. 2336
3466	3466		(3) The department shall distribute the funds made 2337
3467	3467		available under this section as follows: 2338
3468	3468		(a) Five million dollars shall be distributed to the 2339
3469	3469		association to be used for the following: 2340
3470	3470		1. Purses or purse supplements for Florida -bred or 2341
3471	3471		Florida-sired horses registered with the association that 2342
3472	3472		participate in Florida thoroughbred races. 2343
3473	3473		2. Awards to breeders of Florida -bred horses registered 2344
3474	3474		with the association that win, place, or show in Florida 2345
3475	3475		thoroughbred races. 2346
3476	3476		3. Awards to owners of stallions who sired Florida-bred 2347
3477	3477		horses registered with the association that win Florida 2348
3478	3478		thoroughbred stakes races, if the stallions are registered with 2349
3479	3479		the association as Florida stallions standing in this state. 2350
3480		-	~~ENROLLED~~
3481		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3482		-
3483		-
3484		-
3485		-	CODING: Words stricken are deletions; words underlined are additions.
3486		-	hb7063-~~02-er~~
	3480	+
	3481	+	HB 7063, Engrossed 1 2023
	3482	+
	3483	+
	3484	+
	3485	+	CODING: Words stricken are deletions; words underlined are additions.
	3486	+	hb7063-01-e1
3487	3487		Page 95 of 113
3488	3488		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
3489	3489
3490	3490
3491	3491
3492	3492		4. Other racing incentives connected to Florida -bred or 2351
3493	3493		Florida-sired horses registered with the association that 2352
3494	3494		participate in thoroughbred races in Florida. 2353
3495	3495		5. Awards administration. 2354
3496	3496		6. Promotion of the Florida thoroughbred breeding 2355
3497	3497		industry. 2356
3498	3498		(b) Five million dollars shall be distributed to Tampa Bay 2357
3499	3499		Downs, Inc., to be used as purses in thoroughbred races 2358
3500	3500		conducted at its pari -mutuel facilities and for the maintenance 2359
3501	3501		and operation of that facility, pursuant to an agreement with 2360
3502	3502		its local majority horsemen's group. 2361
3503	3503		(c) Fifteen million dollars shall be distributed to 2362
3504	3504		Gulfstream Park Racing Association, Inc., to be used as purses 2363
3505	3505		in thoroughbred races conducted at its pari -mutuel facility and 2364
3506	3506		for the maintenance and operation of its facility, pursuant to 2365
3507	3507		an agreement with the Florida Horsemen's Benevol ent and 2366
3508	3508		Protective Association, Inc. 2367
3509	3509		(d) Two and one-half million dollars shall be distributed 2368
3510	3510		as follows: 2369
3511	3511		1. Two million dollars to Gulfstream Park Racing 2370
3512	3512		Association, Inc., to be used as purses and purse supplements 2371
3513	3513		for Florida-bred or Florida-sired horses registered with the 2372
3514	3514		association that participate in thoroughbred races at the 2373
3515	3515		permitholder's pari-mutuel facility, pursuant to a written 2374
3516	3516		agreement filed with the department establishing the rates, 2375
3517		-	~~ENROLLED~~
3518		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3519		-
3520		-
3521		-
3522		-	CODING: Words stricken are deletions; words underlined are additions.
3523		-	hb7063-~~02-er~~
	3517	+
	3518	+	HB 7063, Engrossed 1 2023
	3519	+
	3520	+
	3521	+
	3522	+	CODING: Words stricken are deletions; words underlined are additions.
	3523	+	hb7063-01-e1
3524	3524		Page 96 of 113
3525	3525		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
3526	3526
3527	3527
3528	3528
3529	3529		procedures, and eligibility requirements entered int o by the 2376
3530	3530		permitholder, the association, and the Florida Horsemen's 2377
3531	3531		Benevolent and Protective Association, Inc. 2378
3532	3532		2. Five hundred thousand dollars to Tampa Bay Downs, Inc., 2379
3533	3533		to be used as purses and purse supplements for Florida -bred or 2380
3534	3534		Florida-sired horses registered with the association that 2381
3535	3535		participate in thoroughbred races at the permitholder's pari -2382
3536	3536		mutuel facility, pursuant to a written agreement filed with the 2383
3537	3537		department establishing the rates, procedures, and eligibility 2384
3538	3538		requirements entered into by th e permitholder, the association, 2385
3539	3539		and the local majority horsemen's group at the permitholder's 2386
3540	3540		pari-mutuel facility. 2387
3541	3541		(4) On or before the first day of the August following 2388
3542	3542		each fiscal year in which a recipient under this section 2389
3543	3543		received or used funds pursuant to this section, each such 2390
3544	3544		recipient must submit a report to the department detailing how 2391
3545	3545		all funds were used in the prior fiscal year. 2392
3546	3546		(5) This section is repealed July 1, 2025, unless reviewed 2393
3547	3547		and saved from repeal by the Legislature. 2394
3548	3548		Section 43. Clothing, wallets, and bags; school supplies; 2395
3549	3549		learning aids and jigsaw puzzles; personal computers and 2396
3550	3550		personal computer-related accessories; sales tax holidays. — 2397
3551	3551		(1) The tax levied under chapter 212, Florida Statutes, 2398
3552	3552		may not be collected during the period from July 24, 2023, 2399
3553	3553		through August 6, 2023, or during the period from January 1, 2400
3554		-	~~ENROLLED~~
3555		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3556		-
3557		-
3558		-
3559		-	CODING: Words stricken are deletions; words underlined are additions.
3560		-	hb7063-~~02-er~~
	3554	+
	3555	+	HB 7063, Engrossed 1 2023
	3556	+
	3557	+
	3558	+
	3559	+	CODING: Words stricken are deletions; words underlined are additions.
	3560	+	hb7063-01-e1
3561	3561		Page 97 of 113
3562	3562		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
3563	3563
3564	3564
3565	3565
3566	3566		2024, through January 14, 2024, on the retail sale of: 2401
3567	3567		(a) Clothing, wallets, or bags, including handbags, 2402
3568	3568		backpacks, fanny packs, and diaper bags, but excluding 2403
3569	3569		briefcases, suitcases, and other garment bags, having a sales 2404
3570	3570		price of $100 or less per item. As used in this paragraph, the 2405
3571	3571		term "clothing" means: 2406
3572	3572		1. Any article of wearing apparel intended to be worn on 2407
3573	3573		or about the human body, excluding watches, watc hbands, jewelry, 2408
3574	3574		umbrellas, and handkerchiefs; and 2409
3575	3575		2. All footwear, excluding skis, swim fins, roller blades, 2410
3576	3576		and skates. 2411
3577	3577		(b) School supplies having a sales price of $50 or less 2412
3578	3578		per item. As used in this paragraph, the term "school supplies" 2413
3579	3579		means pens, pencils, erasers, crayons, notebooks, notebook 2414
3580	3580		filler paper, legal pads, binders, lunch boxes, construction 2415
3581	3581		paper, markers, folders, poster board, composition books, poster 2416
3582	3582		paper, scissors, cellophane tape, glue or paste, rulers, 2417
3583	3583		computer disks, staplers and staples used to secure paper 2418
3584	3584		products, protractors, compasses, and calculators. 2419
3585	3585		(c) Learning aids and jigsaw puzzles having a sales price 2420
3586	3586		of $30 or less. As used in this paragraph, the term "learning 2421
3587	3587		aids" means flashcards or other learning cards, matching or 2422
3588	3588		other memory games, puzzle books and search -and-find books, 2423
3589	3589		interactive or electronic books and toys intended to teach 2424
3590	3590		reading or math skills, and stacking or nesting blocks or sets. 2425
3591		-	~~ENROLLED~~
3592		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3593		-
3594		-
3595		-
3596		-	CODING: Words stricken are deletions; words underlined are additions.
3597		-	hb7063-~~02-er~~
	3591	+
	3592	+	HB 7063, Engrossed 1 2023
	3593	+
	3594	+
	3595	+
	3596	+	CODING: Words stricken are deletions; words underlined are additions.
	3597	+	hb7063-01-e1
3598	3598		Page 98 of 113
3599	3599		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
3600	3600
3601	3601
3602	3602
3603	3603		(d) Personal computers or personal computer -related 2426
3604	3604		accessories purchased for noncommercial home or personal use 2427
3605	3605		having a sales price of $1,500 or less. As used in this 2428
3606	3606		paragraph, the term: 2429
3607	3607		1. "Personal computers" includes electronic book readers, 2430
3608	3608		laptops, desktops, handhelds, tablets, or tower computers. The 2431
3609	3609		term does not include cellular telephones, video game consoles, 2432
3610	3610		digital media receivers, or devices that are not primarily 2433
3611	3611		designed to process data. 2434
3612	3612		2. "Personal computer -related accessories" includes 2435
3613	3613		keyboards, mice, personal digital assistants, monitors, other 2436
3614	3614		peripheral devices, modems, routers, and nonrecreational 2437
3615	3615		software, regardless of whether the accessories are used in 2438
3616	3616		association with a personal computer base unit. The term does 2439
3617	3617		not include furniture or systems, devices, software, monitors 2440
3618	3618		with a television tuner, or peripherals that are designed or 2441
3619	3619		intended primarily for recreational use. 2442
3620	3620		(2) The tax exemptions provided in this section do not 2443
3621	3621		apply to sales within a theme park or entertainment complex as 2444
3622	3622		defined in s. 509.013(9), Florida Statutes , within a public 2445
3623	3623		lodging establishment as defined in s. 509.013(4), Florida 2446
3624	3624		Statutes, or within an airport as defined in s. 330.27(2), 2447
3625	3625		Florida Statutes. 2448
3626	3626		(3) The tax exemptions provided in this section apply at 2449
3627	3627		the option of the dealer if less than 5 per cent of the dealer's 2450
3628		-	~~ENROLLED~~
3629		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3630		-
3631		-
3632		-
3633		-	CODING: Words stricken are deletions; words underlined are additions.
3634		-	hb7063-~~02-er~~
	3628	+
	3629	+	HB 7063, Engrossed 1 2023
	3630	+
	3631	+
	3632	+
	3633	+	CODING: Words stricken are deletions; words underlined are additions.
	3634	+	hb7063-01-e1
3635	3635		Page 99 of 113
3636	3636		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
3637	3637
3638	3638
3639	3639
3640	3640		gross sales of tangible personal property in the prior calendar 2451
3641	3641		year consisted of items that would be exempt under this section. 2452
3642	3642		If a qualifying dealer chooses not to participate in the tax 2453
3643	3643		holiday, by July 17, 2023, for the tax holida y beginning July 2454
3644	3644		24, 2023, and by December 23, 2023, for the tax holiday 2455
3645	3645		beginning January 1, 2024, the dealer must notify the Department 2456
3646	3646		of Revenue in writing of its election to collect sales tax 2457
3647	3647		during the holiday and must post a copy of that notice in a 2458
3648	3648		conspicuous location at its place of business. 2459
3649	3649		(4) The Department of Revenue is authorized, and all 2460
3650	3650		conditions are deemed met, to adopt emergency rules pursuant to 2461
3651	3651		s. 120.54(4), Florida Statutes, for the purpose of implementing 2462
3652	3652		this section. 2463
3653	3653		(5) This section shall take effect upon this act becoming 2464
3654	3654		a law. 2465
3655	3655		Section 44. Disaster preparedness supplies; sales tax 2466
3656	3656		holiday.— 2467
3657	3657		(1) The tax levied under chapter 212, Florida Statutes, 2468
3658	3658		may not be collected during the period from May 27, 2023, 2469
3659	3659		through June 9, 2023, or during the period from August 26, 2023, 2470
3660	3660		through September 8, 2023, on the sale of: 2471
3661	3661		(a) A portable self -powered light source with a sales 2472
3662	3662		price of $40 or less. 2473
3663	3663		(b) A portable self -powered radio, two-way radio, or 2474
3664	3664		weather-band radio with a sales price of $50 or less. 2475
3665		-	~~ENROLLED~~
3666		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3667		-
3668		-
3669		-
3670		-	CODING: Words stricken are deletions; words underlined are additions.
3671		-	hb7063-~~02-er~~
	3665	+
	3666	+	HB 7063, Engrossed 1 2023
	3667	+
	3668	+
	3669	+
	3670	+	CODING: Words stricken are deletions; words underlined are additions.
	3671	+	hb7063-01-e1
3672	3672		Page 100 of 113
3673	3673		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
3674	3674
3675	3675
3676	3676
3677	3677		(c) A tarpaulin or other flexible waterproof sheeting with 2476
3678	3678		a sales price of $100 or less. 2477
3679	3679		(d) An item normally sold as, or generally advertised as, 2478
3680	3680		a ground anchor system or tie -down kit with a sales price of 2479
3681	3681		$100 or less. 2480
3682	3682		(e) A gas or diesel fuel tank with a sales price of $50 or 2481
3683	3683		less. 2482
3684	3684		(f) A package of AA -cell, AAA-cell, C-cell, D-cell, 6- 2483
3685	3685		volt, or 9-volt batteries, excluding automobile and boat 2484
3686	3686		batteries, with a sales price of $50 or less. 2485
3687	3687		(g) A nonelectric food storage co oler with a sales price 2486
3688	3688		of $60 or less. 2487
3689	3689		(h) A portable generator used to provide light or 2488
3690	3690		communications or preserve food in the event of a power outage 2489
3691	3691		with a sales price of $3,000 or less. 2490
3692	3692		(i) Reusable ice with a sales price of $20 or less. 2491
3693	3693		(j) A portable power bank with a sales price of $60 or 2492
3694	3694		less. 2493
3695	3695		(k) A smoke detector or smoke alarm with a sales price of 2494
3696	3696		$70 or less. 2495
3697	3697		(l) A fire extinguisher with a sales price of $70 or less. 2496
3698	3698		(m) A carbon monoxide detector with a sales price of $70 2497
3699	3699		or less. 2498
3700	3700		(n) The following supplies necessary for the evacuation of 2499
3701	3701		household pets purchased for noncommercial use: 2500
3702		-	~~ENROLLED~~
3703		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3704		-
3705		-
3706		-
3707		-	CODING: Words stricken are deletions; words underlined are additions.
3708		-	hb7063-~~02-er~~
	3702	+
	3703	+	HB 7063, Engrossed 1 2023
	3704	+
	3705	+
	3706	+
	3707	+	CODING: Words stricken are deletions; words underlined are additions.
	3708	+	hb7063-01-e1
3709	3709		Page 101 of 113
3710	3710		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
3711	3711
3712	3712
3713	3713
3714	3714		1. Bags of dry dog food or cat food weighing 50 or fewer 2501
3715	3715		pounds with a sales price of $100 or less per bag. 2502
3716	3716		2. Cans or pouches of wet dog food or cat food with a 2503
3717	3717		sales price of $10 or less per can or pouch or the equivalent if 2504
3718	3718		sold in a box or case. 2505
3719	3719		3. Over-the-counter pet medications with a sales price of 2506
3720	3720		$100 or less per item. 2507
3721	3721		4. Portable kennels or pet carriers with a sales price of 2508
3722	3722		$100 or less per item. 2509
3723	3723		5. Manual can openers with a sales price of $15 or less 2510
3724	3724		per item. 2511
3725	3725		6. Leashes, collars, and muzzles with a sales price of $20 2512
3726	3726		or less per item. 2513
3727	3727		7. Collapsible or travel -sized food bowls or water bowls 2514
3728	3728		with a sales price of $15 or less per item. 2515
3729	3729		8. Cat litter weighing 25 or fewer pounds with a sales 2516
3730	3730		price of $25 or less per item. 2517
3731	3731		9. Cat litter pans with a sales price of $15 or less per 2518
3732	3732		item. 2519
3733	3733		10. Pet waste disposal bags with a sales price of $15 or 2520
3734	3734		less per package. 2521
3735	3735		11. Pet pads with a sales price of $20 or less per box or 2522
3736	3736		package. 2523
3737	3737		12. Hamster or rabbit substrate with a sales price of $15 2524
3738	3738		or less per package. 2525
3739		-	~~ENROLLED~~
3740		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3741		-
3742		-
3743		-
3744		-	CODING: Words stricken are deletions; words underlined are additions.
3745		-	hb7063-~~02-er~~
	3739	+
	3740	+	HB 7063, Engrossed 1 2023
	3741	+
	3742	+
	3743	+
	3744	+	CODING: Words stricken are deletions; words underlined are additions.
	3745	+	hb7063-01-e1
3746	3746		Page 102 of 113
3747	3747		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
3748	3748
3749	3749
3750	3750
3751	3751		13. Pet beds with a sales price of $40 or less per item. 2526
3752	3752		(o) Common household consumable items with a sales price 2527
3753	3753		of $30 or less. For purposes of this exemption, common household 2528
3754	3754		consumable items means: 2529
3755	3755		1. The following laundry detergent and supplies: powder 2530
3756	3756		detergent; liquid detergent; or pod detergent, fabric softener, 2531
3757	3757		dryer sheets, stain removers, and bleach. 2532
3758	3758		2. Toilet paper. 2533
3759	3759		3. Paper towels. 2534
3760	3760		4. Paper napkins and tissues. 2535
3761	3761		5. Facial tissues. 2536
3762	3762		6. Hand soap, bar soap and body wash. 2537
3763	3763		7. Sunscreen and sunblock. 2538
3764	3764		8. Dish soap and detergents, including powder detergents, 2539
3765	3765		liquid detergents, or pod detergents or rinse agents that can be 2540
3766	3766		used in dishwashers. 2541
3767	3767		9. Cleaning or disinfecting wipes and sprays. 2542
3768	3768		10. Hand sanitizer. 2543
3769	3769		11. Trash bags. 2544
3770	3770		(2) The tax exemptions provided in this section do not 2545
3771	3771		apply to sales within a theme park or entertainment complex as 2546
3772	3772		defined in s. 509.013(9), Florida Statutes, within a public 2547
3773	3773		lodging establishment as defined in s. 509.013(4), Florida 2548
3774	3774		Statutes, or within an airport as defined in s. 330.27(2), 2549
3775	3775		Florida Statutes. 2550
3776		-	~~ENROLLED~~
3777		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3778		-
3779		-
3780		-
3781		-	CODING: Words stricken are deletions; words underlined are additions.
3782		-	hb7063-~~02-er~~
	3776	+
	3777	+	HB 7063, Engrossed 1 2023
	3778	+
	3779	+
	3780	+
	3781	+	CODING: Words stricken are deletions; words underlined are additions.
	3782	+	hb7063-01-e1
3783	3783		Page 103 of 113
3784	3784		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
3785	3785
3786	3786
3787	3787
3788	3788		(3) The Department of Revenue is authorized, and all 2551
3789	3789		conditions are deemed met, to adopt emergency rules pursuant to 2552
3790	3790		s. 120.54(4), Florida Statutes, for the purpose of implementing 2553
3791	3791		this section. 2554
3792	3792		(4) This section shall take effect upon this act becoming 2555
3793	3793		a law. 2556
3794	3794		Section 45. Freedom Summer; sales tax holid ay.— 2557
3795	3795		(1) The taxes levied under chapter 212, Florida Statutes, 2558
3796	3796		may not be collected on purchases made during the period from 2559
3797	3797		May 29, 2023, through September 4, 2023, on: 2560
3798	3798		(a) The sale by way of admissions, as defined in s. 2561
3799	3799		212.02(1), Florida Statutes, f or: 2562
3800	3800		1. A live music event scheduled to be held on any date or 2563
3801	3801		dates from May 29, 2023, through December 31, 2023; 2564
3802	3802		2. A live sporting event scheduled to be held on any date 2565
3803	3803		or dates from May 29, 2023, through December 31, 2023; 2566
3804	3804		3. A movie to be shown in a movie theater on any date or 2567
3805	3805		dates from May 29, 2023, through December 31, 2023; 2568
3806	3806		4. Entry to a museum, including any annual passes; 2569
3807	3807		5. Entry to a state park, including any annual passes; 2570
3808	3808		6. Entry to a ballet, play, or musical theatre performance 2571
3809	3809		scheduled to be held on any date or dates from May 29, 2023, 2572
3810	3810		through December 31, 2023; 2573
3811	3811		7. Season tickets for ballets, plays, music events, or 2574
3812	3812		musical theatre performances; 2575
3813		-	~~ENROLLED~~
3814		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3815		-
3816		-
3817		-
3818		-	CODING: Words stricken are deletions; words underlined are additions.
3819		-	hb7063-~~02-er~~
	3813	+
	3814	+	HB 7063, Engrossed 1 2023
	3815	+
	3816	+
	3817	+
	3818	+	CODING: Words stricken are deletions; words underlined are additions.
	3819	+	hb7063-01-e1
3820	3820		Page 104 of 113
3821	3821		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
3822	3822
3823	3823
3824	3824
3825	3825		8. Entry to a fair, festival, or cultural event scheduled 2576
3826	3826		to be held on any da te or dates from May 29, 2023, through 2577
3827	3827		December 31, 2023; or 2578
3828	3828		9. Use of or access to private and membership clubs 2579
3829	3829		providing physical fitness facilities from May 29, 2023, through 2580
3830	3830		December 31, 2023. 2581
3831	3831		(b) The retail sale of boating and water activity 2582
3832	3832		supplies, camping supplies, fishing supplies, general outdoor 2583
3833	3833		supplies, residential pool supplies, children's toys and 2584
3834	3834		children's athletic equipment. As used in this section, the 2585
3835	3835		term: 2586
3836	3836		1. "Boating and water activity supplies" means life 2587
3837	3837		jackets and coolers wi th a sales price of $75 or less; 2588
3838	3838		recreational pool tubes, pool floats, inflatable chairs, and 2589
3839	3839		pool toys with a sales price of $35 or less; safety flares with 2590
3840	3840		a sales price of $50 or less; water skis, wakeboards, 2591
3841	3841		kneeboards, and recreational inflatable wate r tubes or floats 2592
3842	3842		capable of being towed with a sales price of $150 or less; 2593
3843	3843		paddleboards and surfboards with a sales price of $300 or less; 2594
3844	3844		canoes and kayaks with a sales price of $500 or less; paddles 2595
3845	3845		and oars with a sales price of $75 or less; and snork els, 2596
3846	3846		goggles, and swimming masks with a sales price of $25 or less. 2597
3847	3847		2. "Camping supplies" means tents with a sales price of 2598
3848	3848		$200 or less; sleeping bags, portable hammocks, camping stoves, 2599
3849	3849		and collapsible camping chairs with a sales price of $50 or 2600
3850		-	~~ENROLLED~~
3851		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3852		-
3853		-
3854		-
3855		-	CODING: Words stricken are deletions; words underlined are additions.
3856		-	hb7063-~~02-er~~
	3850	+
	3851	+	HB 7063, Engrossed 1 2023
	3852	+
	3853	+
	3854	+
	3855	+	CODING: Words stricken are deletions; words underlined are additions.
	3856	+	hb7063-01-e1
3857	3857		Page 105 of 113
3858	3858		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
3859	3859
3860	3860
3861	3861
3862	3862		less; and camping lanterns and flashlights with a sales price of 2601
3863	3863		$30 or less. 2602
3864	3864		3. "Fishing supplies" means rods and reels with a sales 2603
3865	3865		price of $75 or less if sold individually, or $150 or less if 2604
3866	3866		sold as a set; tackle boxes or bags with a sales price of $30 or 2605
3867	3867		less; and bait or fishing tackle with a sales price of $5 or 2606
3868	3868		less if sold individually, or $10 or less if multiple items are 2607
3869	3869		sold together. The term does not include supplies used for 2608
3870	3870		commercial fishing purposes. 2609
3871	3871		4. "General outdoor supplies" means suns creen, sunblock, 2610
3872	3872		or insect repellant with a sales price of $15 or less; 2611
3873	3873		sunglasses with a sales price of $100 or less; binoculars with a 2612
3874	3874		sales prices of $200 or less; water bottles with a sales price 2613
3875	3875		of $30 or less; hydration packs with a sales price of $5 0 or 2614
3876	3876		less; outdoor gas or charcoal grills with a sales price of $250 2615
3877	3877		or less; bicycle helmets with a sales price of $50 or less; and 2616
3878	3878		bicycles with a sales price of $500 or less. 2617
3879	3879		5. "Residential pool supplies" means individual 2618
3880	3880		residential pool and spa rep lacement parts, nets, filters, 2619
3881	3881		lights, and covers with a sales price of $100 or less; and 2620
3882	3882		residential pool and spa chemicals purchased by an individual 2621
3883	3883		with a sales price of $150 or less. 2622
3884	3884		6. "Children's athletic equipment" means a consumer 2623
3885	3885		product with a sales price of $100 or less designed or intended 2624
3886	3886		by the manufacturer for use by a child 12 years of age or 2625
3887		-	~~ENROLLED~~
3888		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3889		-
3890		-
3891		-
3892		-	CODING: Words stricken are deletions; words underlined are additions.
3893		-	hb7063-~~02-er~~
	3887	+
	3888	+	HB 7063, Engrossed 1 2023
	3889	+
	3890	+
	3891	+
	3892	+	CODING: Words stricken are deletions; words underlined are additions.
	3893	+	hb7063-01-e1
3894	3894		Page 106 of 113
3895	3895		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
3896	3896
3897	3897
3898	3898
3899	3899		younger when the child engages in an athletic activity. In 2626
3900	3900		determining whether consumer products are designed or intended 2627
3901	3901		for use by a child 12 year s of age or younger, the following 2628
3902	3902		factors shall be considered: 2629
3903	3903		a. A statement by a manufacturer about the intended use of 2630
3904	3904		such product, including a label on such product if such 2631
3905	3905		statement is reasonable. 2632
3906	3906		b. Whether the product is represented in its pac kaging, 2633
3907	3907		display, promotion, or advertising as appropriate for use by 2634
3908	3908		children 12 years of age or younger. 2635
3909	3909		7. "Children's toys" means a consumer product with a sales 2636
3910	3910		price of $75 or less designed or intended by the manufacturer 2637
3911	3911		for a child 12 years of age or younger for use by the child when 2638
3912	3912		the child plays. In determining whether consumer products are 2639
3913	3913		designed or intended for use by a child 12 years of age or 2640
3914	3914		younger, the following factors shall be considered: 2641
3915	3915		a. A statement by a manufacturer about the intended use of 2642
3916	3916		such product, including a label on such product if such 2643
3917	3917		statement is reasonable. 2644
3918	3918		b. Whether the product is represented in its packaging, 2645
3919	3919		display, promotion, or advertising as appropriate for use by 2646
3920	3920		children 12 years of age or younger. 2647
3921	3921		(2) The tax exemptions provided in this section do not 2648
3922	3922		apply to sales within a theme park or entertainment complex as 2649
3923	3923		defined in s. 509.013(9), Florida Statutes, within a public 2650
3924		-	~~ENROLLED~~
3925		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3926		-
3927		-
3928		-
3929		-	CODING: Words stricken are deletions; words underlined are additions.
3930		-	hb7063-~~02-er~~
	3924	+
	3925	+	HB 7063, Engrossed 1 2023
	3926	+
	3927	+
	3928	+
	3929	+	CODING: Words stricken are deletions; words underlined are additions.
	3930	+	hb7063-01-e1
3931	3931		Page 107 of 113
3932	3932		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
3933	3933
3934	3934
3935	3935
3936	3936		lodging establishment as defined in s. 509.013(4), Florida 2651
3937	3937		Statutes, or within an airport as defined in s. 330.27(2), 2652
3938	3938		Florida Statutes. 2653
3939	3939		(3) If a purchaser of an admission purchases the admission 2654
3940	3940		exempt from tax pursuant to this section and subsequently 2655
3941	3941		resells the admission, the purchaser shall collect tax on the 2656
3942	3942		full sales price of the resold admission. 2657
3943	3943		(4) The Department of Revenue is authorized, and all 2658
3944	3944		conditions are deemed met, to adopt emergency rules pursuant to 2659
3945	3945		s. 120.54(4), Florida Statutes, for the purpose of implementing 2660
3946	3946		this section. 2661
3947	3947		(5) This section shall take effect upon this act becoming 2662
3948	3948		a law. 2663
3949	3949		Section 46. Tools commonly used by skilled trade workers; 2664
3950	3950		Tool Time sales tax holiday. — 2665
3951	3951		(1) The tax levied under chapter 212, Florida Statutes, 2666
3952	3952		may not be collected during the period from September 2, 2023, 2667
3953	3953		through September 8, 2023, on the retail sale of: 2668
3954	3954		(a) Hand tools with a sales price of $50 or less per item. 2669
3955	3955		(b) Power tools with a sales price of $300 or less per 2670
3956	3956		item. 2671
3957	3957		(c) Power tool batteries with a sales price of $150 or 2672
3958	3958		less per item. 2673
3959	3959		(d) Work gloves with a sales price of $25 or less per 2674
3960	3960		pair. 2675
3961		-	~~ENROLLED~~
3962		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
3963		-
3964		-
3965		-
3966		-	CODING: Words stricken are deletions; words underlined are additions.
3967		-	hb7063-~~02-er~~
	3961	+
	3962	+	HB 7063, Engrossed 1 2023
	3963	+
	3964	+
	3965	+
	3966	+	CODING: Words stricken are deletions; words underlined are additions.
	3967	+	hb7063-01-e1
3968	3968		Page 108 of 113
3969	3969		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
3970	3970
3971	3971
3972	3972
3973	3973		(e) Safety glasses with a sales price of $50 or less per 2676
3974	3974		pair, or the equivalent if sold in sets of more than one pair. 2677
3975	3975		(f) Protective coveralls with a sales price of $50 or less 2678
3976	3976		per item. 2679
3977	3977		(g) Work boots with a sales price of $175 or less per 2680
3978	3978		pair. 2681
3979	3979		(h) Tool belts with a sales price of $100 or less per 2682
3980	3980		item. 2683
3981	3981		(i) Duffle bags or tote bags with a sales price of $50 or 2684
3982	3982		less per item. 2685
3983	3983		(j) Tool boxes with a sales price of $75 or less per item. 2686
3984	3984		(k) Tool boxes for vehicles with a sales price of $300 or 2687
3985	3985		less per item. 2688
3986	3986		(l) Industry textbooks and code books with a sales price 2689
3987	3987		of $125 or less per item. 2690
3988	3988		(m) Electrical voltage and testing equipment with a sales 2691
3989	3989		price of $100 or less per item. 2692
3990	3990		(n) LED flashlights with a sales price of $50 or less per 2693
3991	3991		item. 2694
3992	3992		(o) Shop lights with a sales price of $100 or less per 2695
3993	3993		item. 2696
3994	3994		(p) Handheld pipe cutters, drain opening tools, and 2697
3995	3995		plumbing inspection equipment with a sales price of $150 or less 2698
3996	3996		per item. 2699
3997	3997		(q) Shovels with a sales price of $50 or less. 2700
3998		-	~~ENROLLED~~
3999		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4000		-
4001		-
4002		-
4003		-	CODING: Words stricken are deletions; words underlined are additions.
4004		-	hb7063-~~02-er~~
	3998	+
	3999	+	HB 7063, Engrossed 1 2023
	4000	+
	4001	+
	4002	+
	4003	+	CODING: Words stricken are deletions; words underlined are additions.
	4004	+	hb7063-01-e1
4005	4005		Page 109 of 113
4006	4006		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
4007	4007
4008	4008
4009	4009
4010	4010		(r) Rakes with a sales price of $50 or less. 2701
4011	4011		(s) Hard hats and other head protection with a sales price 2702
4012	4012		of $100 or less. 2703
4013	4013		(t) Hearing protection items with a sales price of $75 or 2704
4014	4014		less. 2705
4015	4015		(u) Ladders with a sales price of $250 or less. 2706
4016	4016		(v) Fuel cans with a sales price of $50 or less. 2707
4017	4017		(w) High visibility safety vests with a sales price of $30 2708
4018	4018		or less. 2709
4019	4019		(2) The tax exemptions provided in this section do not 2710
4020	4020		apply to sales within a theme park or entertainment co mplex as 2711
4021	4021		defined in s. 509.013(9), Florida Statutes, within a public 2712
4022	4022		lodging establishment as defined in s. 509.013(4), Florida 2713
4023	4023		Statutes, or within an airport as defined in s. 330.27(2), 2714
4024	4024		Florida Statutes. 2715
4025	4025		(3) The Department of Revenue is authorized, and all 2716
4026	4026		conditions are deemed met, to adopt emergency rules pursuant to 2717
4027	4027		s. 120.54(4), Florida Statutes, for the purpose of implementing 2718
4028	4028		this section. 2719
4029	4029		Section 47. (1) The tax levied under chapter 212, Florida 2720
4030	4030		Statutes, may not be collected during the perio d from July 1, 2721
4031	4031		2023, through June 30, 2024, on the retail sale of a new ENERGY 2722
4032	4032		STAR appliance for noncommercial use. 2723
4033	4033		(2) As used in this section, the term "ENERGY STAR 2724
4034	4034		appliance" means one of the following products, if such product 2725
4035		-	~~ENROLLED~~
4036		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4037		-
4038		-
4039		-
4040		-	CODING: Words stricken are deletions; words underlined are additions.
4041		-	hb7063-~~02-er~~
	4035	+
	4036	+	HB 7063, Engrossed 1 2023
	4037	+
	4038	+
	4039	+
	4040	+	CODING: Words stricken are deletions; words underlined are additions.
	4041	+	hb7063-01-e1
4042	4042		Page 110 of 113
4043	4043		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
4044	4044
4045	4045
4046	4046
4047	4047		is designated by the United States Environmental Protection 2726
4048	4048		Agency and the United States Department of Energy as meeting or 2727
4049	4049		exceeding each agency's requirements under the ENERGY STAR 2728
4050	4050		program, and is affixed with an ENERGY STAR label: 2729
4051	4051		(a) A washing machine with a sales price of $1,500 or 2730
4052	4052		less; 2731
4053	4053		(b) A clothes dryer with a sales price of $1,500 or less; 2732
4054	4054		(c) A water heater with a sales price of $1,500 or less; 2733
4055	4055		or 2734
4056	4056		(d) A refrigerator or combination refrigerator/freezer 2735
4057	4057		with a sales price of $4,500 or less. 2736
4058	4058		(3) This section shall take effect upon this act becoming 2737
4059	4059		a law. 2738
4060	4060		Section 48. (1) The tax levied under chapter 212, Florida 2739
4061	4061		Statutes, may not be collected during the period from July 1, 2740
4062	4062		2023, through June 30, 2024, on the retail sale of gas ranges 2741
4063	4063		and cooktops. 2742
4064	4064		(2) As used in this section, the term "gas ranges and 2743
4065	4065		cooktops" means any range or cooktop fueled by combustible gas 2744
4066	4066		such as natural gas, propane, butane, liquefied petroleum gas, 2745
4067	4067		or other flammable gas. It does not include outdoor gas grills, 2746
4068	4068		camping stoves, or other portable stoves. 2747
4069	4069		(3) This section shall take effect upon this act becoming 2748
4070	4070		a law. 2749
4071	4071		Section 49. (1) The Department of Revenue is authorized, 2750
4072		-	~~ENROLLED~~
4073		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4074		-
4075		-
4076		-
4077		-	CODING: Words stricken are deletions; words underlined are additions.
4078		-	hb7063-~~02-er~~
	4072	+
	4073	+	HB 7063, Engrossed 1 2023
	4074	+
	4075	+
	4076	+
	4077	+	CODING: Words stricken are deletions; words underlined are additions.
	4078	+	hb7063-01-e1
4079	4079		Page 111 of 113
4080	4080		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
4081	4081
4082	4082
4083	4083
4084	4084		and all conditions are deemed met, to adopt emergency rules 2751
4085	4085		pursuant to s. 120.54(4), Florida Statutes, to implement the 2752
4086	4086		amendments made by this act to ss. 212.031 and 212.08, Florida 2753
4087	4087		Statutes; the creation by this act of ss. 220.199 and 220.1991, 2754
4088	4088		Florida Statutes; and the creation by this act of the temporary 2755
4089	4089		tax exemptions for ENERGY STAR appliances, and gas ranges and 2756
4090	4090		cooktops. Notwithstanding any other provision of law, emergency 2757
4091	4091		rules adopted pursuant to this subsection are effective for 6 2758
4092	4092		months after adoption and may be renewed during the pendency of 2759
4093	4093		procedures to adopt permanent rules addressing the subject of 2760
4094	4094		the emergency rules. 2761
4095	4095		(2) This section shall take effect upon this act becoming 2762
4096	4096		a law and expires July 1, 2026. 2763
4097	4097		Section 50. (1) For fiscal year 2023 -2024, the sum of $35 2764
4098	4098		million is appropriated from the General Revenue Fund to the 2765
4099	4099		Department of Revenue to offset the reductions in ad valorem tax 2766
4100	4100		revenue experienced by local taxing jurisdictions in complying 2767
4101	4101		with s. 197.3181, Florida Statutes. 2768
4102	4102		(2) To participate in the distribution of the 2769
4103	4103		appropriation, each affected taxing jurisdiction mus t apply to 2770
4104	4104		the Department of Revenue by October 1, 2023, and provide 2771
4105	4105		documentation supporting the taxing jurisdiction's reduction in 2772
4106	4106		ad valorem tax revenue in the form and manner prescribed by the 2773
4107	4107		department. The documentation must include a copy of the no tice 2774
4108	4108		required by s. 197.3181(5)(b), Florida Statutes, from the tax 2775
4109		-	~~ENROLLED~~
4110		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4111		-
4112		-
4113		-
4114		-	CODING: Words stricken are deletions; words underlined are additions.
4115		-	hb7063-~~02-er~~
	4109	+
	4110	+	HB 7063, Engrossed 1 2023
	4111	+
	4112	+
	4113	+
	4114	+	CODING: Words stricken are deletions; words underlined are additions.
	4115	+	hb7063-01-e1
4116	4116		Page 112 of 113
4117	4117		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
4118	4118
4119	4119
4120	4120
4121	4121		collector who reports to the affected taxing jurisdiction of the 2776
4122	4122		reduction in ad valorem taxes the taxing jurisdiction will incur 2777
4123	4123		as a result of the implementation of s. 197.3181, Florida 2778
4124	4124		Statutes. 2779
4125	4125		(3) The Department of Revenue is authorized, and all 2780
4126	4126		conditions are deemed met, to adopt emergency rules pursuant to 2781
4127	4127		s. 120.54(4), Florida Statutes, for the purpose of implementing 2782
4128	4128		this section. 2783
4129	4129		(4) This section shall take effect upon becoming a law and 2784
4130	4130		is repealed June 30, 2025. 2785
4131	4131		Section 51. (1) For the 2022-2023 fiscal year, the sum of 2786
4132	4132		$19,014 in nonrecurring funds is appropriated from the General 2787
4133	4133		Revenue Fund to the Department of Revenue for the purpose of 2788
4134	4134		implementing the changes to s. 220.222, Florida Statutes, and 2789
4135	4135		chapter 212, Florida Statutes, made by this act. 2790
4136	4136		(2) This section shall take effect upon becoming a law. 2791
4137	4137		Section 52. For the 2023-2024 fiscal year, the sum of 2792
4138	4138		$110,536 in nonrecurring funds is appropriated from the Gene ral 2793
4139	4139		Revenue Fund to the Department of Revenue for the purpose of 2794
4140	4140		implementing the provisions of the Residential Graywater System 2795
4141	4141		Tax Credit and the Credit for Manufacturing of Human Breast Milk 2796
4142	4142		Derived Human Milk Fortifiers as created by this act, and the 2797
4143	4143		amendment made by this act to s. 212.031, Florida Statutes. 2798
4144	4144		Section 53. Except as otherwise provided in this act and 2799
4145	4145		except for this section, which shall take effect upon this act 2800
4146		-	~~ENROLLED~~
4147		-	HB 7063, Engrossed 1 2023 ~~Legislature~~
4148		-
4149		-
4150		-
4151		-	CODING: Words stricken are deletions; words underlined are additions.
4152		-	hb7063-~~02-er~~
	4146	+
	4147	+	HB 7063, Engrossed 1 2023
	4148	+
	4149	+
	4150	+
	4151	+	CODING: Words stricken are deletions; words underlined are additions.
	4152	+	hb7063-01-e1
4153	4153		Page 113 of 113
4154	4154		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
4155	4155
4156	4156
4157	4157
4158	4158		becoming a law, this act shall take effect July 1, 2023. 2801