Florida Senate - 2023 CS for SB 7062 By the Committees on Appropriations; and Finance and Tax 576-04271-23 20237062c1 1 A bill to be entitled 2 An act relating to taxation; amending s. 125.01, F.S.; 3 prohibiting a county from levying special assessments 4 on certain lands; deleting exceptions; deleting the 5 definition of the term agricultural pole barn; 6 amending s. 125.0104, F.S.; revising criteria for 7 counties that may reimburse certain expenses from 8 revenues received by a tourist development tax; 9 requiring that a referendum to reenact such an 10 expiring tax be held at a general election; limiting 11 the occurrence of such a referendum; amending s. 12 125.0108, F.S.; requiring that a referendum to reenact 13 an expiring tourist impact tax be held at a general 14 election; limiting the occurrence of such a 15 referendum; amending s. 125.901, F.S.; requiring that 16 a referendum to approve a millage rate increase for a 17 childrens services independent special district 18 property tax be held at a general election; limiting 19 the occurrence of such a referendum; amending s. 20 212.055, F.S.; requiring that a referendum to reenact 21 a local government discretionary sales surtax be held 22 at a general election; limiting the occurrence of such 23 a referendum; amending ss. 336.021 and 336.025, F.S.; 24 requiring that a referendum to adopt, amend, or 25 reenact a ninth-cent fuel tax or local option fuel 26 taxes, respectively, be held at a general election; 27 limiting the occurrence of a referendum to reenact 28 such a tax; amending s. 196.081, F.S.; specifying that 29 certain permanently and totally disabled veterans or 30 their surviving spouses are entitled to, rather than 31 may receive, a prorated refund of ad valorem taxes 32 paid under certain circumstances; making clarifying 33 changes relating to the transfer of homestead tax 34 exemptions by surviving spouses of certain veterans 35 and first responders; providing construction; 36 expanding eligibility for the prorated refund; 37 removing a limitation on when certain surviving 38 spouses are exempt from a specified tax; exempting 39 from ad valorem taxation the homestead property of the 40 surviving spouse of a first responder who dies in the 41 line of duty while employed by the Federal Government; 42 expanding the definition of the term first responder 43 to include certain federal law enforcement officers; 44 providing applicability; amending s. 196.196, F.S.; 45 making a technical change; providing construction 46 relating to tax-exempt property used for a religious 47 purpose; amending s. 196.198, F.S.; adding 48 circumstances under which certain property used 49 exclusively for educational purposes is deemed owned 50 by an educational institution; specifying requirements 51 for such educational institutions and property owners; 52 amending s. 197.319, F.S.; revising definitions; 53 revising requirements for applying for property tax 54 refunds due to catastrophic events; revising duties of 55 property appraisers and tax collectors; making 56 technical changes; providing applicability; amending 57 ss. 199.145 and 201.08, F.S.; providing requirements 58 for taxation of specified loans in certain 59 circumstances; amending s. 201.21, F.S.; exempting 60 from documentary stamp taxes certain documents in 61 connection with the sale of alarm systems; amending s. 62 202.19, F.S.; revising the name of the discretionary 63 communications services tax; requiring that a certain 64 tax remain the same rate as it was on a specified past 65 date until a specified future date; prohibiting a 66 certain tax passed after a specified date from being 67 added to the local communications service tax until a 68 future date; amending s. 206.9952, F.S.; conforming 69 provisions to changes made by the act; amending s. 70 206.9955, F.S.; delaying the effective date of certain 71 taxes on natural gas fuel; amending s. 206.996, F.S.; 72 conforming a provision to changes made by the act; 73 amending s. 212.08, F.S.; providing a sales tax 74 exemption for the purchase of certain equipment 75 necessary for the storage of electrical energy; 76 defining the term renewable natural gas; providing a 77 sales tax exemption for the purchase of certain 78 machinery and equipment relating to renewable natural 79 gas; requiring purchasers of such machinery and 80 equipment to furnish the vendor with a certain 81 affidavit; providing an exception; providing 82 penalties, including a criminal penalty; authorizing 83 the Department of Revenue to adopt rules; exempting 84 the purchase of specified baby and toddler products 85 from the sales and use tax; providing a presumption; 86 exempting the sale for human use of diapers, 87 incontinence undergarments, incontinence pads, and 88 incontinence liners from the sales and use tax; 89 exempting the sale of oral hygiene products from the 90 sales and use tax; defining the term oral hygiene 91 products; exempting the sale of certain firearm 92 safety devices from the sales and use tax; defining 93 the terms private investigation services and small 94 private investigative agency; exempting the sale of 95 private investigation services by a small private 96 investigative agency to a client from the sales and 97 use tax; providing applicability; amending s. 194.036, 98 F.S.; revising a condition under which a property 99 appraiser may appeal a decision of the value 100 adjustment board; amending s. 212.0306, F.S.; 101 authorizing certain cities and towns to levy a local 102 option food and beverage tax if approved by 103 referendum; amending s. 212.12, F.S.; revising the 104 amount of a sales tax collection allowance for certain 105 dealers; amending s. 212.20, F.S.; requiring the 106 Department of Revenue to distribute funds to the 107 Florida Agricultural Promotional Campaign Trust Fund; 108 providing for future repeal; creating s. 550.09516, 109 F.S.; providing for a credit for thoroughbred racing 110 permitholders; requiring the Florida Gaming Control 111 Commission to require sufficient documentation; 112 authorizing permitholders to apply the credits monthly 113 beginning on a specified annual date to certain taxes 114 and fees; providing for expiration of credits; 115 authorizing the commission to adopt rules; amending s. 116 571.26, F.S.; requiring that certain funds be held 117 separately in the trust fund for certain purposes; 118 providing for the future expiration and reversion of 119 specified statutory text; creating s. 571.265, F.S.; 120 defining the terms association and permitholder; 121 requiring that certain funds deposited into the trust 122 fund be used for a specified purpose; providing for 123 carryover of unused funds; specifying requirements for 124 the use and distribution of funds; requiring 125 recipients to submit a report; providing for future 126 repeal; amending s. 213.053, F.S.; authorizing the 127 Department of Revenue to provide certain information 128 to the Department of Environmental Protection, the 129 Division of Historical Resources of the Department of 130 State, and the Federal Government; creating s. 131 220.199, F.S.; defining terms; providing a corporate 132 income tax credit to developers and homebuilders for 133 certain graywater systems purchased during the taxable 134 year; providing a cap on the amount of the tax credit 135 per system; specifying information the developer or 136 homebuilder must provide to the Department of 137 Environmental Protection; requiring the Department of 138 Environmental Protection to certify to the applicant 139 and the Department of Revenue its determination of an 140 applicants eligibility for the tax credit within a 141 specified timeframe; authorizing tax credits to be 142 carried forward for up to a specified number of years; 143 requiring the Department of Revenue and the Department 144 of Environmental Protection to adopt rules; amending 145 s. 220.02, F.S.; revising the order in which credits 146 are applied against the corporate income tax or 147 franchise tax; amending s. 220.13, F.S.; requiring the 148 addition of amounts taken for certain credits to 149 taxable income; amending s. 220.1845, F.S.; 150 authorizing additional amounts of contaminated site 151 rehabilitation tax credits which may be granted for 152 each fiscal year and for a specified timeframe; 153 providing for future repeal; amending s. 376.30781, 154 F.S.; authorizing additional amounts of tax credits 155 for the rehabilitation of drycleaning-solvent 156 contaminated sites and brownfield sites in designated 157 brownfield areas which may be granted for each fiscal 158 year and for a specified timeframe; providing for 159 future repeal; creating s. 220.197, F.S.; providing a 160 short title; defining terms; providing a credit 161 against the state corporate income tax and the 162 insurance premium tax for qualified expenses in 163 rehabilitating certain historic structures; specifying 164 eligibility requirements for the tax credit; 165 specifying requirements for taxpayers claiming or 166 transferring tax credits; specifying requirements for 167 the Division of Historical Resources of the Department 168 of State for evaluating and certifying applications 169 for tax credits; specifying the allowable amounts of 170 tax credits; providing construction; authorizing the 171 carryforward, sale, and transfer of tax credits 172 subject to certain requirements and limitations; 173 providing the Department of Revenue and the division 174 audit and examination powers for specified purposes; 175 requiring the return of forfeited tax credits under 176 certain circumstances; providing penalties; requiring 177 the division to provide specified annual reports to 178 the Legislature; providing duties of the Department of 179 Revenue; providing applicability; authorizing the 180 Department of Revenue and the division to adopt rules; 181 amending s. 220.222, F.S.; requiring specified 182 calculations relating to the underpayment of taxes to 183 include the amount of certain credits; amending s. 184 402.62, F.S.; increasing the Strong Families Tax 185 Credit cap; amending s. 624.509, F.S.; specifying the 186 order in which the certified rehabilitation tax credit 187 is applied against the insurance premium tax; 188 exempting from sales and use tax the retail sale of 189 certain clothing, wallets, bags, school supplies, 190 learning aids and jigsaw puzzles, and personal 191 computers and personal computer-related accessories 192 during specified timeframes; defining terms; 193 specifying locations where the tax exemptions do not 194 apply; authorizing certain dealers to opt out of 195 participating in the tax holiday, subject to certain 196 requirements; authorizing the Department of Revenue to 197 adopt emergency rules; exempting from sales and use 198 tax specified disaster preparedness supplies during a 199 specified timeframe; defining terms; specifying 200 locations where the tax exemptions do not apply; 201 authorizing the Department of Revenue to adopt 202 emergency rules; exempting from sales and use tax 203 admissions to certain events, performances, and 204 facilities, certain season tickets, and the retail 205 sale of certain boating and water activity, camping, 206 fishing, general outdoor, and residential pool 207 supplies and sporting equipment during specified 208 timeframes; defining terms; specifying locations where 209 the tax exemptions do not apply; authorizing the 210 Department of Revenue to adopt emergency rules; 211 exempting from the sales and use tax the retail sale 212 of certain tools during a specified timeframe; 213 specifying locations where the tax exemptions do not 214 apply; authorizing the Department of Revenue to adopt 215 emergency rules; exempting from sales and use tax the 216 retail sale of new ENERGY STAR appliances during a 217 specified timeframe; defining the term ENERGY STAR 218 appliance; exempting from sales and use tax the 219 retail sale of gas ranges and cooktops during a 220 specified timeframe; defining the term gas ranges and 221 cooktops; authorizing the Department of Revenue to 222 adopt emergency rules; authorizing tax collectors in 223 certain counties to apply to the Department of Revenue 224 for reimbursement of refunded property taxes; 225 authorizing the Department of Revenue to adopt rules; 226 providing an appropriation; providing effective dates. 227 228 Be It Enacted by the Legislature of the State of Florida: 229 230 Section 1.Paragraph (r) of subsection (1) of section 231 125.01, Florida Statutes, is amended to read: 232 125.01Powers and duties. 233 (1)The legislative and governing body of a county shall 234 have the power to carry on county government. To the extent not 235 inconsistent with general or special law, this power includes, 236 but is not restricted to, the power to: 237 (r)Levy and collect taxes, both for county purposes and 238 for the providing of municipal services within any municipal 239 service taxing unit, and special assessments; borrow and expend 240 money; and issue bonds, revenue certificates, and other 241 obligations of indebtedness, which power shall be exercised in 242 such manner, and subject to such limitations, as may be provided 243 by general law. There shall be no referendum required for the 244 levy by a county of ad valorem taxes, both for county purposes 245 and for the providing of municipal services within any municipal 246 service taxing unit. Notwithstanding any other provision of law, 247 a county may not levy special assessments for the provision of 248 fire protection services on lands classified as agricultural 249 lands under s. 193.461 unless the land contains a residential 250 dwelling or nonresidential farm building, with the exception of 251 an agricultural pole barn, provided the nonresidential farm 252 building exceeds a just value of $10,000. Such special 253 assessments must be based solely on the special benefit accruing 254 to that portion of the land consisting of the residential 255 dwelling and curtilage, and qualifying nonresidential farm 256 buildings. As used in this paragraph, the term agricultural 257 pole barn means a nonresidential farm building in which 70 258 percent or more of the perimeter walls are permanently open and 259 allow free ingress and egress. 260 Section 2.Paragraph (c) of subsection (5) of section 261 125.0104, Florida Statutes, is amended, and paragraph (e) is 262 added to subsection (6) of that section, to read: 263 125.0104Tourist development tax; procedure for levying; 264 authorized uses; referendum; enforcement. 265 (5)AUTHORIZED USES OF REVENUE. 266 (c)A county located adjacent to the Gulf of Mexico or the 267 Atlantic Ocean, except a county that receives revenue from taxes 268 levied pursuant to s. 125.0108, which meets the following 269 criteria may use up to 10 percent of the tax revenue received 270 pursuant to this section to reimburse expenses incurred in 271 providing public safety services, including emergency medical 272 services as defined in s. 401.107(3), and law enforcement 273 services, which are needed to address impacts related to 274 increased tourism and visitors to an area. However, if taxes 275 collected pursuant to this section are used to reimburse 276 emergency medical services or public safety services for tourism 277 or special events, the governing board of a county or 278 municipality may not use such taxes to supplant the normal 279 operating expenses of an emergency medical services department, 280 a fire department, a sheriffs office, or a police department. 281 To receive reimbursement, the county must: 282 1.a.Generate a minimum of $10 million in annual proceeds 283 from any tax, or any combination of taxes, authorized to be 284 levied pursuant to this section; 285 b.2.Have at least three municipalities; and 286 c.3.Have an estimated population of less than 275,000 287 225,000, according to the most recent population estimate 288 prepared pursuant to s. 186.901, excluding the inmate 289 population; or 290 2.Be a fiscally constrained county as described in s. 291 218.67(1). 292 293 The board of county commissioners must by majority vote approve 294 reimbursement made pursuant to this paragraph upon receipt of a 295 recommendation from the tourist development council. 296 (6)REFERENDUM. 297 (e)A referendum to reenact an expiring tourist development 298 tax must be held at a general election occurring within the 48 299 month period immediately preceding the effective date of the 300 reenacted tax, and the referendum may appear on the ballot only 301 once within the 48-month period. 302 Section 3.Subsection (5) of section 125.0108, Florida 303 Statutes, is amended to read: 304 125.0108Areas of critical state concern; tourist impact 305 tax. 306 (5)The tourist impact tax authorized by this section shall 307 take effect only upon express approval by a majority vote of 308 those qualified electors in the area or areas of critical state 309 concern in the county seeking to levy such tax, voting in a 310 referendum to be held in conjunction with a general election, as 311 defined in s. 97.021. However, if the area or areas of critical 312 state concern are greater than 50 percent of the land area of 313 the county and the tax is to be imposed throughout the entire 314 county, the tax shall take effect only upon express approval of 315 a majority of the qualified electors of the county voting in 316 such a referendum. A referendum to reenact an expiring tourist 317 impact tax must be held at a general election occurring within 318 the 48-month period immediately preceding the effective date of 319 the reenacted tax, and the referendum may appear on the ballot 320 only once within the 48-month period. 321 Section 4.Subsection (1) of section 125.901, Florida 322 Statutes, is amended to read: 323 125.901Childrens services; independent special district; 324 council; powers, duties, and functions; public records 325 exemption. 326 (1)Each county may by ordinance create an independent 327 special district, as defined in ss. 189.012 and 200.001(8)(e), 328 to provide funding for childrens services throughout the county 329 in accordance with this section. The boundaries of such district 330 shall be coterminous with the boundaries of the county. The 331 county governing body shall obtain approval at a general 332 election, as defined in s. 97.021, by a majority vote of those 333 electors voting on the question, to annually levy ad valorem 334 taxes which shall not exceed the maximum millage rate authorized 335 by this section. Any district created pursuant to the provisions 336 of this subsection shall be required to levy and fix millage 337 subject to the provisions of s. 200.065. Once such millage is 338 approved by the electorate, the district shall not be required 339 to seek approval of the electorate in future years to levy the 340 previously approved millage. However, a referendum to increase 341 the millage rate previously approved by the electors must be 342 held at a general election, and the referendum may be held only 343 once during the 48-month period preceding the effective date of 344 the increased millage. 345 (a)The governing body of the district shall be a council 346 on childrens services, which may also be known as a juvenile 347 welfare board or similar name as established in the ordinance by 348 the county governing body. Such council shall consist of 10 349 members, including the superintendent of schools; a local school 350 board member; the district administrator from the appropriate 351 district of the Department of Children and Families, or his or 352 her designee who is a member of the Senior Management Service or 353 of the Selected Exempt Service; one member of the county 354 governing body; and the judge assigned to juvenile cases who 355 shall sit as a voting member of the board, except that said 356 judge shall not vote or participate in the setting of ad valorem 357 taxes under this section. If there is more than one judge 358 assigned to juvenile cases in a county, the chief judge shall 359 designate one of said juvenile judges to serve on the board. The 360 remaining five members shall be appointed by the Governor, and 361 shall, to the extent possible, represent the demographic 362 diversity of the population of the county. After soliciting 363 recommendations from the public, the county governing body shall 364 submit to the Governor the names of at least three persons for 365 each vacancy occurring among the five members appointed by the 366 Governor, and the Governor shall appoint members to the council 367 from the candidates nominated by the county governing body. The 368 Governor shall make a selection within a 45-day period or 369 request a new list of candidates. All members appointed by the 370 Governor shall have been residents of the county for the 371 previous 24-month period. Such members shall be appointed for 4 372 year terms, except that the length of the terms of the initial 373 appointees shall be adjusted to stagger the terms. The Governor 374 may remove a member for cause or upon the written petition of 375 the county governing body. If any of the members of the council 376 required to be appointed by the Governor under the provisions of 377 this subsection shall resign, die, or be removed from office, 378 the vacancy thereby created shall, as soon as practicable, be 379 filled by appointment by the Governor, using the same method as 380 the original appointment, and such appointment to fill a vacancy 381 shall be for the unexpired term of the person who resigns, dies, 382 or is removed from office. 383 (b)However, any county as defined in s. 125.011(1) may 384 instead have a governing body consisting of 33 members, 385 including the superintendent of schools, or his or her designee; 386 two representatives of public postsecondary education 387 institutions located in the county; the county manager or the 388 equivalent county officer; the district administrator from the 389 appropriate district of the Department of Children and Families, 390 or the administrators designee who is a member of the Senior 391 Management Service or the Selected Exempt Service; the director 392 of the county health department or the directors designee; the 393 state attorney for the county or the state attorneys designee; 394 the chief judge assigned to juvenile cases, or another juvenile 395 judge who is the chief judges designee and who shall sit as a 396 voting member of the board, except that the judge may not vote 397 or participate in setting ad valorem taxes under this section; 398 an individual who is selected by the board of the local United 399 Way or its equivalent; a member of a locally recognized faith 400 based coalition, selected by that coalition; a member of the 401 local chamber of commerce, selected by that chamber or, if more 402 than one chamber exists within the county, a person selected by 403 a coalition of the local chambers; a member of the early 404 learning coalition, selected by that coalition; a representative 405 of a labor organization or union active in the county; a member 406 of a local alliance or coalition engaged in cross-system 407 planning for health and social service delivery in the county, 408 selected by that alliance or coalition; a member of the local 409 Parent-Teachers Association/Parent-Teacher-Student Association, 410 selected by that association; a youth representative selected by 411 the local school systems student government; a local school 412 board member appointed by the chair of the school board; the 413 mayor of the county or the mayors designee; one member of the 414 county governing body, appointed by the chair of that body; a 415 member of the state Legislature who represents residents of the 416 county, selected by the chair of the local legislative 417 delegation; an elected official representing the residents of a 418 municipality in the county, selected by the county municipal 419 league; and 4 members-at-large, appointed to the council by the 420 majority of sitting council members. The remaining 7 members 421 shall be appointed by the Governor in accordance with procedures 422 set forth in paragraph (a), except that the Governor may remove 423 a member for cause or upon the written petition of the council. 424 Appointments by the Governor must, to the extent reasonably 425 possible, represent the geographic and demographic diversity of 426 the population of the county. Members who are appointed to the 427 council by reason of their position are not subject to the 428 length of terms and limits on consecutive terms as provided in 429 this section. The remaining appointed members of the governing 430 body shall be appointed to serve 2-year terms, except that those 431 members appointed by the Governor shall be appointed to serve 4 432 year terms, and the youth representative and the legislative 433 delegate shall be appointed to serve 1-year terms. A member may 434 be reappointed; however, a member may not serve for more than 435 three consecutive terms. A member is eligible to be appointed 436 again after a 2-year hiatus from the council. 437 (c)This subsection does not prohibit a county from 438 exercising such power as is provided by general or special law 439 to provide childrens services or to create a special district 440 to provide such services. 441 Section 5.Subsection (10) of section 212.055, Florida 442 Statutes, is amended to read: 443 212.055Discretionary sales surtaxes; legislative intent; 444 authorization and use of proceeds.It is the legislative intent 445 that any authorization for imposition of a discretionary sales 446 surtax shall be published in the Florida Statutes as a 447 subsection of this section, irrespective of the duration of the 448 levy. Each enactment shall specify the types of counties 449 authorized to levy; the rate or rates which may be imposed; the 450 maximum length of time the surtax may be imposed, if any; the 451 procedure which must be followed to secure voter approval, if 452 required; the purpose for which the proceeds may be expended; 453 and such other requirements as the Legislature may provide. 454 Taxable transactions and administrative procedures shall be as 455 provided in s. 212.054. 456 (10)DATES FOR REFERENDA.A referendum to adopt, or amend, 457 or reenact a local government discretionary sales surtax under 458 this section must be held at a general election as defined in s. 459 97.021. A referendum to reenact an expiring surtax must be held 460 at a general election occurring within the 48-month period 461 immediately preceding the effective date of the reenacted 462 surtax. Such a referendum may appear on the ballot only once 463 within the 48-month period. 464 Section 6.Paragraph (a) of subsection (4) of section 465 336.021, Florida Statutes, is amended to read: 466 336.021County transportation system; levy of ninth-cent 467 fuel tax on motor fuel and diesel fuel. 468 (4)(a)1.A certified copy of the ordinance proposing to 469 levy the tax pursuant to referendum shall be furnished by the 470 county to the department within 10 days after approval of such 471 ordinance. 472 2.A referendum to adopt, amend, or reenact a tax under 473 this subsection must shall be held only at a general election, 474 as defined in s. 97.021. A referendum to reenact an expiring tax 475 must be held at a general election occurring within the 48-month 476 period immediately preceding the effective date of the reenacted 477 tax, and the referendum may appear on the ballot only once 478 within the 48-month period. 479 3.The county levying the tax pursuant to referendum shall 480 notify the department within 10 days after the passage of the 481 referendum of such passage and of the time period during which 482 the tax will be levied. The failure to furnish the certified 483 copy will not invalidate the passage of the ordinance. 484 Section 7.Paragraph (b) of subsection (1) and paragraph 485 (b) of subsection (3) of section 336.025, Florida Statutes, are 486 amended to read: 487 336.025County transportation system; levy of local option 488 fuel tax on motor fuel and diesel fuel. 489 (1) 490 (b)In addition to other taxes allowed by law, there may be 491 levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-cent, 492 4-cent, or 5-cent local option fuel tax upon every gallon of 493 motor fuel sold in a county and taxed under the provisions of 494 part I of chapter 206. The tax shall be levied by an ordinance 495 adopted by a majority plus one vote of the membership of the 496 governing body of the county or by referendum. A referendum to 497 adopt, amend, or reenact a tax under this subsection must shall 498 be held only at a general election, as defined in s. 97.021. A 499 referendum to reenact an expiring tax must be held at a general 500 election occurring within the 48-month period immediately 501 preceding the effective date of the reenacted tax, and the 502 referendum may appear on the ballot only once within the 48 503 month period. 504 1.All impositions and rate changes of the tax shall be 505 levied before October 1, to be effective January 1 of the 506 following year. However, levies of the tax which were in effect 507 on July 1, 2002, and which expire on August 31 of any year may 508 be reimposed at the current authorized rate provided the tax is 509 levied before July 1 and is effective September 1 of the year of 510 expiration. 511 2.The county may, prior to levy of the tax, establish by 512 interlocal agreement with one or more municipalities located 513 therein, representing a majority of the population of the 514 incorporated area within the county, a distribution formula for 515 dividing the entire proceeds of the tax among county government 516 and all eligible municipalities within the county. If no 517 interlocal agreement is adopted before the effective date of the 518 tax, tax revenues shall be distributed pursuant to the 519 provisions of subsection (4). If no interlocal agreement exists, 520 a new interlocal agreement may be established prior to June 1 of 521 any year pursuant to this subparagraph. However, any interlocal 522 agreement agreed to under this subparagraph after the initial 523 levy of the tax or change in the tax rate authorized in this 524 section shall under no circumstances materially or adversely 525 affect the rights of holders of outstanding bonds which are 526 backed by taxes authorized by this paragraph, and the amounts 527 distributed to the county government and each municipality shall 528 not be reduced below the amount necessary for the payment of 529 principal and interest and reserves for principal and interest 530 as required under the covenants of any bond resolution 531 outstanding on the date of establishment of the new interlocal 532 agreement. 533 3.County and municipal governments shall use moneys 534 received pursuant to this paragraph for transportation 535 expenditures needed to meet the requirements of the capital 536 improvements element of an adopted comprehensive plan or for 537 expenditures needed to meet immediate local transportation 538 problems and for other transportation-related expenditures that 539 are critical for building comprehensive roadway networks by 540 local governments. For purposes of this paragraph, expenditures 541 for the construction of new roads, the reconstruction or 542 resurfacing of existing paved roads, or the paving of existing 543 graded roads shall be deemed to increase capacity and such 544 projects shall be included in the capital improvements element 545 of an adopted comprehensive plan. Expenditures for purposes of 546 this paragraph shall not include routine maintenance of roads. 547 (3)The tax authorized pursuant to paragraph (1)(a) shall 548 be levied using either of the following procedures: 549 (b)If no interlocal agreement or resolution is adopted 550 pursuant to subparagraph (a)1. or subparagraph (a)2., 551 municipalities representing more than 50 percent of the county 552 population may, prior to June 20, adopt uniform resolutions 553 approving the local option tax, establishing the duration of the 554 levy and the rate authorized in paragraph (1)(a), and setting 555 the date for a countywide referendum on whether to levy the tax. 556 A referendum to adopt, amend, or reenact a tax under this 557 subsection must shall be held only at a general election, as 558 defined in s. 97.021. A referendum to reenact an expiring tax 559 must be held at a general election occurring within the 48-month 560 period immediately preceding the effective date of the reenacted 561 surtax, and the referendum may appear on the ballot only once 562 within the 48-month period. The tax shall be levied and 563 collected countywide on January 1 following 30 days after voter 564 approval. 565 Section 8.Effective upon this act becoming a law, 566 paragraph (b) of subsection (1), subsection (3), paragraph (b) 567 of subsection (4), and paragraph (b) of subsection (6) of 568 section 196.081, Florida Statutes, are amended to read: 569 196.081Exemption for certain permanently and totally 570 disabled veterans and for surviving spouses of veterans; 571 exemption for surviving spouses of first responders who die in 572 the line of duty. 573 (1) 574 (b)If legal or beneficial title to property is acquired 575 between January 1 and November 1 of any year by a veteran or his 576 or her surviving spouse receiving an exemption under this 577 section on another property for that tax year, the veteran or 578 his or her surviving spouse is entitled to may receive a refund, 579 prorated as of the date of transfer, of the ad valorem taxes 580 paid for the newly acquired property if he or she applies for 581 and receives an exemption under this section for the newly 582 acquired property in the next tax year. If the property 583 appraiser finds that the applicant is entitled to an exemption 584 under this section for the newly acquired property, the property 585 appraiser shall immediately make such entries upon the tax rolls 586 of the county that are necessary to allow the prorated refund of 587 taxes for the previous tax year. 588 (3)If the totally and permanently disabled veteran 589 predeceases his or her spouse and if, upon the death of the 590 veteran, the spouse holds the legal or beneficial title to the 591 homestead and permanently resides thereon as specified in s. 592 196.031, the exemption from taxation carries over to the benefit 593 of the veterans spouse until such time as he or she remarries 594 or sells or otherwise disposes of the property. If the spouse 595 sells the property, the spouse may transfer an exemption not to 596 exceed the amount granted from the most recent ad valorem tax 597 roll may be transferred to his or her new residence, as long as 598 it is used as his or her primary residence and he or she does 599 not remarry. 600 (4)Any real estate that is owned and used as a homestead 601 by the surviving spouse of a veteran who died from service 602 connected causes while on active duty as a member of the United 603 States Armed Forces and for whom a letter from the United States 604 Government or United States Department of Veterans Affairs or 605 its predecessor has been issued certifying that the veteran who 606 died from service-connected causes while on active duty is 607 exempt from taxation if the veteran was a permanent resident of 608 this state on January 1 of the year in which the veteran died. 609 (b)The tax exemption carries over to the benefit of the 610 veterans surviving spouse as long as the spouse holds the legal 611 or beneficial title to the homestead, permanently resides 612 thereon as specified in s. 196.031, and does not remarry. If the 613 surviving spouse sells the property, the spouse may transfer an 614 exemption not to exceed the amount granted under the most recent 615 ad valorem tax roll may be transferred to his or her new 616 residence as long as it is used as his or her primary residence 617 and he or she does not remarry. 618 (6)Any real estate that is owned and used as a homestead 619 by the surviving spouse of a first responder who died in the 620 line of duty while employed by the state or any political 621 subdivision of the state, including authorities and special 622 districts, and for whom a letter from the state or appropriate 623 political subdivision of the state, or other authority or 624 special district, has been issued which legally recognizes and 625 certifies that the first responder died in the line of duty 626 while employed as a first responder is exempt from taxation if 627 the first responder and his or her surviving spouse were 628 permanent residents of this state on January 1 of the year in 629 which the first responder died. 630 (b)The tax exemption applies as long as the surviving 631 spouse holds the legal or beneficial title to the homestead, 632 permanently resides thereon as specified in s. 196.031, and does 633 not remarry. If the surviving spouse sells the property, the 634 spouse may transfer an exemption not to exceed the amount 635 granted under the most recent ad valorem tax roll may be 636 transferred to his or her new residence if it is used as his or 637 her primary residence and he or she does not remarry. 638 Section 9.The amendments made by section 8 of this act to 639 s. 196.081, Florida Statutes, are remedial and clarifying in 640 nature and do not provide a basis for an assessment of any tax 641 or create a right to a refund of any tax paid before the date 642 this act becomes a law. 643 Section 10.Paragraph (b) of subsection (1) and subsections 644 (4) and (6) of section 196.081, Florida Statutes, as amended by 645 this act, are amended to read: 646 196.081Exemption for certain permanently and totally 647 disabled veterans and for surviving spouses of veterans; 648 exemption for surviving spouses of first responders who die in 649 the line of duty. 650 (1) 651 (b)1.If legal or beneficial title to property is acquired 652 between January 1 and November 1 of any year by a veteran or his 653 or her surviving spouse receiving an exemption under this 654 section on another property for that tax year, the veteran or 655 his or her surviving spouse is entitled to a refund, prorated as 656 of the date of transfer, of the ad valorem taxes paid for the 657 newly acquired property if he or she applies for and receives an 658 exemption under this section for the newly acquired property in 659 the next tax year. If the property appraiser finds that the 660 applicant is entitled to an exemption under this section for the 661 newly acquired property, the property appraiser shall 662 immediately make such entries upon the tax rolls of the county 663 that are necessary to allow the prorated refund of taxes for the 664 previous tax year. 665 2.If legal or beneficial title to property is acquired 666 between January 1 and November 1 of any year by a veteran or his 667 or her surviving spouse who is not receiving an exemption under 668 this section on another property for that tax year, and as of 669 January 1 of that tax year, the veteran was honorably discharged 670 with a service-connected total and permanent disability and for 671 whom a letter from the United States Government or United States 672 Department of Veterans Affairs or its predecessor has been 673 issued certifying that the veteran is totally and permanently 674 disabled, the veteran or his or her surviving spouse may receive 675 a refund, prorated as of the date of transfer, of the ad valorem 676 taxes paid for the newly acquired property if he or she applies 677 for and receives an exemption under this section for the newly 678 acquired property in the next tax year. If the property 679 appraiser finds that the applicant is entitled to an exemption 680 under this section for the newly acquired property, the property 681 appraiser shall immediately make such entries upon the tax rolls 682 of the county that are necessary to allow the prorated refund of 683 taxes for the previous tax year. 684 (4)Any real estate that is owned and used as a homestead 685 by the surviving spouse of a veteran who died from service 686 connected causes while on active duty as a member of the United 687 States Armed Forces and for whom a letter from the United States 688 Government or United States Department of Veterans Affairs or 689 its predecessor has been issued certifying that the veteran who 690 died from service-connected causes while on active duty is 691 exempt from taxation if the veteran was a permanent resident of 692 this state on January 1 of the year in which the veteran died. 693 (a)The production of the letter by the surviving spouse 694 which attests to the veterans death while on active duty is 695 prima facie evidence that the surviving spouse is entitled to 696 the exemption. 697 (b)The tax exemption carries over to the benefit of the 698 veterans surviving spouse as long as the spouse holds the legal 699 or beneficial title to the homestead, permanently resides 700 thereon as specified in s. 196.031, and does not remarry. If the 701 surviving spouse sells the property, the spouse may transfer an 702 exemption not to exceed the amount granted under the most recent 703 ad valorem tax roll to his or her new residence as long as it is 704 used as his or her primary residence and he or she does not 705 remarry. 706 (6)Any real estate that is owned and used as a homestead 707 by the surviving spouse of a first responder who died in the 708 line of duty while employed by the Federal Government, the 709 state, or any political subdivision of the state, including 710 authorities and special districts, and for whom a letter from 711 the Federal Government, the state, or appropriate political 712 subdivision of the state, or other authority or special 713 district, has been issued which legally recognizes and certifies 714 that the first responder died in the line of duty while employed 715 as a first responder is exempt from taxation if the first 716 responder and his or her surviving spouse were permanent 717 residents of this state on January 1 of the year in which the 718 first responder died. 719 (a)The production of the letter by the surviving spouse 720 which attests to the first responders death in the line of duty 721 is prima facie evidence that the surviving spouse is entitled to 722 the exemption. 723 (b)The tax exemption applies as long as the surviving 724 spouse holds the legal or beneficial title to the homestead, 725 permanently resides thereon as specified in s. 196.031, and does 726 not remarry. If the surviving spouse sells the property, the 727 spouse may transfer an exemption not to exceed the amount 728 granted under the most recent ad valorem tax roll to his or her 729 new residence if it is used as his or her primary residence and 730 he or she does not remarry. 731 (c)As used in this subsection only, and not applicable to 732 the payment of benefits under s. 112.19 or s. 112.191, the term: 733 1.First responder means a federal law enforcement 734 officer as defined in s. 901.1505(1), a law enforcement officer 735 or correctional officer as defined in s. 943.10, a firefighter 736 as defined in s. 633.102, or an emergency medical technician or 737 paramedic as defined in s. 401.23 who is a full-time paid 738 employee, part-time paid employee, or unpaid volunteer. 739 2.In the line of duty means: 740 a.While engaging in law enforcement; 741 b.While performing an activity relating to fire 742 suppression and prevention; 743 c.While responding to a hazardous material emergency; 744 d.While performing rescue activity; 745 e.While providing emergency medical services; 746 f.While performing disaster relief activity; 747 g.While otherwise engaging in emergency response activity; 748 or 749 h.While engaging in a training exercise related to any of 750 the events or activities enumerated in this subparagraph if the 751 training has been authorized by the employing entity. 752 753 A heart attack or stroke that causes death or causes an injury 754 resulting in death must occur within 24 hours after an event or 755 activity enumerated in this subparagraph and must be directly 756 and proximately caused by the event or activity in order to be 757 considered as having occurred in the line of duty. 758 Section 11.The amendments made by section 10 of this act 759 to s. 196.081, Florida Statutes, first apply to the 2024 ad 760 valorem tax roll. 761 Section 12.Subsection (3) of section 196.196, Florida 762 Statutes, is amended, and subsection (6) is added to that 763 section, to read: 764 196.196Determining whether property is entitled to 765 charitable, religious, scientific, or literary exemption. 766 (3)Property owned by an exempt organization is used for a 767 religious purpose if the institution has taken affirmative steps 768 to prepare the property for use as a house of public worship. 769 The term affirmative steps means environmental or land use 770 permitting activities, creation of architectural plans or 771 schematic drawings, land clearing or site preparation, 772 construction or renovation activities, or other similar 773 activities that demonstrate a commitment of the property to a 774 religious use as a house of public worship. For purposes of this 775 section subsection, the term public worship means religious 776 worship services and those other activities that are incidental 777 to religious worship services, such as educational activities, 778 parking, recreation, partaking of meals, and fellowship. 779 (6)Property that is used as a parsonage, burial grounds, 780 or tomb and is owned by a house of public worship is used for a 781 religious purpose. 782 Section 13.The amendments made by this act to s. 196.196, 783 Florida Statutes, are remedial and clarifying in nature and do 784 not provide a basis for an assessment of any tax or create a 785 right to a refund of any tax paid before July 1, 2023. 786 Section 14.Section 196.198, Florida Statutes, is amended 787 to read: 788 196.198Educational property exemption.Educational 789 institutions within this state and their property used by them 790 or by any other exempt entity or educational institution 791 exclusively for educational purposes are exempt from taxation. 792 Sheltered workshops providing rehabilitation and retraining of 793 individuals who have disabilities and exempted by a certificate 794 under s. (d) of the federal Fair Labor Standards Act of 1938, as 795 amended, are declared wholly educational in purpose and are 796 exempt from certification, accreditation, and membership 797 requirements set forth in s. 196.012. Those portions of property 798 of college fraternities and sororities certified by the 799 president of the college or university to the appropriate 800 property appraiser as being essential to the educational process 801 are exempt from ad valorem taxation. The use of property by 802 public fairs and expositions chartered by chapter 616 is 803 presumed to be an educational use of such property and is exempt 804 from ad valorem taxation to the extent of such use. Property 805 used exclusively for educational purposes shall be deemed owned 806 by an educational institution if the entity owning 100 percent 807 of the educational institution is owned by the identical persons 808 who own the property, or if the entity owning 100 percent of the 809 educational institution and the entity owning the property are 810 owned by the identical natural persons, or if the educational 811 institution is a lessee that owns the leasehold interest in a 812 bona fide lease for a nominal amount per year having an original 813 term of 98 years or more. Land, buildings, and other 814 improvements to real property used exclusively for educational 815 purposes are deemed owned by an educational institution if the 816 educational institution that currently uses the land, buildings, 817 and other improvements for educational purposes received the 818 exemption under this section on the same property in any 10 819 consecutive prior years, and, under a lease, the educational 820 institution is responsible for any taxes owed and for ongoing 821 maintenance and operational expenses for the land, buildings, 822 and other improvements. For such leasehold properties, the 823 educational institution shall receive the full benefit of the 824 exemption. The owner of the property shall disclose to the 825 educational institution the full amount of the benefit derived 826 from the exemption and the method for ensuring that the 827 educational institution receives the benefit. Land, buildings, 828 and other improvements to real property used exclusively for 829 educational purposes shall be deemed owned by an educational 830 institution if the entity owning 100 percent of the land is a 831 nonprofit entity and the land is used, under a ground lease or 832 other contractual arrangement, by an educational institution 833 that owns the buildings and other improvements to the real 834 property, is a nonprofit entity under s. 501(c)(3) of the 835 Internal Revenue Code, and provides education limited to 836 students in prekindergarten through grade 8. Land, buildings, 837 and other improvements to real property used exclusively for 838 educational purposes are deemed owned by an educational 839 institution if the educational institution that currently uses 840 the land, buildings, and other improvements for educational 841 purposes is an educational institution described in s. 212.0602, 842 and, under a lease, the educational institution is responsible 843 for any taxes owed and for ongoing maintenance and operational 844 expenses for the land, buildings, and other improvements. For 845 such leasehold properties, the educational institution shall 846 receive the full benefit of the exemption. The owner of the 847 property shall disclose to the educational institution the full 848 amount of the benefit derived from the exemption and the method 849 for ensuring that the educational institution receives the 850 benefit. Notwithstanding ss. 196.195 and 196.196, property owned 851 by a house of public worship and used by an educational 852 institution for educational purposes limited to students in 853 preschool through grade 8 shall be exempt from ad valorem taxes. 854 If legal title to property is held by a governmental agency that 855 leases the property to a lessee, the property shall be deemed to 856 be owned by the governmental agency and used exclusively for 857 educational purposes if the governmental agency continues to use 858 such property exclusively for educational purposes pursuant to a 859 sublease or other contractual agreement with that lessee. If the 860 title to land is held by the trustee of an irrevocable inter 861 vivos trust and if the trust grantor owns 100 percent of the 862 entity that owns an educational institution that is using the 863 land exclusively for educational purposes, the land is deemed to 864 be property owned by the educational institution for purposes of 865 this exemption. Property owned by an educational institution 866 shall be deemed to be used for an educational purpose if the 867 institution has taken affirmative steps to prepare the property 868 for educational use. The term affirmative steps means 869 environmental or land use permitting activities, creation of 870 architectural plans or schematic drawings, land clearing or site 871 preparation, construction or renovation activities, or other 872 similar activities that demonstrate commitment of the property 873 to an educational use. 874 Section 15.Section 197.319, Florida Statutes, is amended 875 to read: 876 197.319Refund of taxes for residential improvements 877 rendered uninhabitable by a catastrophic event. 878 (1)As used in this section, the term: 879 (a)Catastrophic event means an event of misfortune or 880 calamity that renders one or more residential improvements 881 uninhabitable. The term It does not include an event caused, 882 directly or indirectly, by the property owner with the intent to 883 damage or destroy the residential improvement or an event that 884 results in a federal disaster area declaration or a state of 885 emergency declared pursuant to s. 252.36. 886 (b)Catastrophic event refund means the product arrived 887 at by multiplying the damage differential by the amount of 888 timely paid taxes that were initially levied in the year in 889 which the catastrophic event occurred. 890 (c)Damage differential means the product arrived at by 891 multiplying the percent change in value by a ratio, the 892 numerator of which is the number of days the residential 893 improvement was rendered uninhabitable in the year in which the 894 catastrophic event occurred, and the denominator of which is the 895 number of days in the year in which the catastrophic event 896 occurred 365. 897 (d)Percent change in value means the difference between 898 a residential parcels just value as of January 1 of the year in 899 which the catastrophic event occurred and its postcatastrophic 900 event just value, expressed as a percentage of the parcels just 901 value as of January 1 of the year in which the catastrophic 902 event occurred. 903 (e)Postcatastrophic event just value means the just 904 value of the residential parcel on January 1 of the year in 905 which a catastrophic event occurred, adjusted by subtracting 906 reduced to reflect the just value, as determined on January 1 of 907 the year in which the catastrophic event occurred, of the 908 residential parcel after the catastrophic event that rendered 909 the residential improvement that was rendered thereon 910 uninhabitable and before any subsequent repairs. For purposes of 911 this paragraph, a residential improvement that is uninhabitable 912 has no value attached to it. The catastrophic event refund is 913 determined only for purposes of calculating tax refunds for the 914 year or years in which the residential improvement is 915 uninhabitable as a result of the catastrophic event and does not 916 determine a parcels just value as of January 1 each year. 917 (f)Residential improvement means a residential dwelling 918 or house on real estate used and owned as a homestead as defined 919 in s. 196.012(13) or nonhomestead residential property as 920 defined in s. 193.1554(1). A residential improvement does not 921 include a structure that is not essential to the use and 922 occupancy of the residential dwelling or house, including, but 923 not limited to, a detached utility building, detached carport, 924 detached garage, bulkhead, fence, or swimming pool, and does not 925 include land. 926 (g)Uninhabitable means the loss of use and occupancy of 927 a residential improvement for the purpose for which it was 928 constructed resulting from damage to or destruction of, or from 929 a condition that compromises the structural integrity of, the 930 residential improvement which was caused by a catastrophic 931 event, as evidenced by documentation, including, but not limited 932 to, utility bills, insurance information, contractors 933 statements, building permit applications, or building inspection 934 certificates of occupancy. 935 (2)If a residential improvement is rendered uninhabitable 936 for at least 30 days due to a catastrophic event, taxes 937 originally levied and paid for the year in which the 938 catastrophic event occurred may be refunded in the following 939 manner: 940 (a)The property owner must file an application for refund 941 with the property appraiser on a form prescribed by the 942 department and furnished by the property appraiser: 943 1.If the residential improvement is restored to a 944 habitable condition before December 1 of the year in which the 945 catastrophic event occurred, no sooner than 30 days after the 946 residential improvement that was rendered uninhabitable has been 947 restored to a habitable condition; or 948 2.no later than March 1 of the year immediately following 949 the catastrophic event. The property appraiser may allow 950 applications to be filed electronically. 951 952 The application for refund must be made on a form prescribed by 953 the department and furnished by the property appraiser. The 954 property appraiser may request supporting documentation be 955 submitted along with the application, including, but not limited 956 to, utility bills, insurance information, contractors 957 statements, building permit applications, or building inspection 958 certificates of occupancy, for purposes of determining 959 conditions of uninhabitability and subsequent habitability 960 following any repairs. 961 (b)The application for refund must describe the 962 catastrophic event and identify the residential parcel upon 963 which the residential improvement was rendered uninhabitable by 964 a catastrophic event, the date on which the catastrophic event 965 occurred, and the number of days the residential improvement was 966 uninhabitable during the calendar year in which the catastrophic 967 event occurred. For purposes of determining uninhabitability, 968 the application must be accompanied by supporting documentation, 969 including, but not limited to, utility bills, insurance 970 information, contractors statements, building permit 971 applications, or building inspection certificates of occupancy. 972 (c)The application for refund must be verified under oath 973 and is subject to penalty of perjury. 974 (d)Upon receipt of an application for refund, The property 975 appraiser shall review must investigate the statements contained 976 in the application and to determine if the applicant is entitled 977 to a refund of taxes. No later than April 1 of the year 978 following the date on which the catastrophic event occurred, the 979 property appraiser must: 980 1.Notify the applicant if the property appraiser 981 determines that the applicant is not entitled to a refund. If 982 the property appraiser determines that the applicant is not 983 entitled to a refund, the applicant may file a petition with the 984 value adjustment board, pursuant to s. 194.011(3), requesting 985 that the refund be granted. The petition must be filed with the 986 value adjustment board on or before the 30th day following the 987 issuance of the notice by the property appraiser. 988 2.(e)If the property appraiser determines that the 989 applicant is entitled to a refund, the property appraiser must 990 Issue an official written statement to the tax collector if the 991 property appraiser determines that the applicant is entitled to 992 a refund within 30 days after the determination, but no later 993 than by April 1 of the year following the date on which the 994 catastrophic event occurred. The statement must provide, that 995 provides: 996 a.1.The just value of the residential improvement as 997 determined by the property appraiser on January 1 of the year in 998 which the catastrophic event for which the applicant is claiming 999 a refund occurred. 1000 b.2.The number of days during the calendar year during 1001 which the residential improvement was uninhabitable. 1002 c.3.The postcatastrophic event just value of the 1003 residential parcel as determined by the property appraiser. 1004 d.4.The percent change in value applicable to the 1005 residential parcel. 1006 (3)Upon receipt of the written statement from the property 1007 appraiser, the tax collector shall calculate the damage 1008 differential pursuant to this section. 1009 (a)If the property taxes have been paid for the year in 1010 which the catastrophic event occurred, the tax collector must 1011 and process a refund in an amount equal to the catastrophic 1012 event refund. 1013 (b)If the property taxes have not been paid for the year 1014 in which the catastrophic event occurred, the tax collector must 1015 process a refund in an amount equal to the catastrophic event 1016 refund only upon receipt of timely payment of the property 1017 taxes. 1018 (4)Any person who is qualified to have his or her property 1019 taxes refunded under this section subsection (2) but fails to 1020 file an application by March 1 of the year immediately following 1021 the year in which the catastrophic event occurred may file an 1022 application for refund under this subsection and may file a 1023 petition with the value adjustment board, pursuant to s. 1024 194.011(3), requesting that a refund under this subsection be 1025 granted. Such petition may be filed at any time during the 1026 taxable year on or before the 25th day following the mailing of 1027 the notice of proposed property taxes and non-ad valorem 1028 assessments by the property appraiser as provided in s. 1029 194.011(1). Upon reviewing the petition, if the person is 1030 qualified to receive the refund under this section subsection 1031 and demonstrates particular extenuating circumstances determined 1032 by the property appraiser or the value adjustment board to 1033 warrant granting a late application for refund, the property 1034 appraiser or the value adjustment board may grant a refund. 1035 (5)By September 1 of each year, the tax collector shall 1036 notify: 1037 (a)The department of the total reduction in taxes for all 1038 properties that qualified for a refund pursuant to this section 1039 for the year. 1040 (b)The governing board of each affected local government 1041 of the reduction in such local governments taxes that occurred 1042 pursuant to this section. 1043 (6)For purposes of this section, a residential improvement 1044 that is uninhabitable has no value. 1045 (7)The catastrophic event refund is determined only for 1046 purposes of calculating tax refunds for the year in which the 1047 residential improvement is uninhabitable as a result of the 1048 catastrophic event and does not determine a parcels just value 1049 as of January 1 any subsequent year. 1050 (8)(6)This section does not affect the requirements of s. 1051 197.333. 1052 Section 16.The amendments made by this act to s. 197.319, 1053 Florida Statutes, first apply to the 2024 ad valorem tax roll. 1054 Section 17.Subsection (2) of section 199.145, Florida 1055 Statutes, is amended to read: 1056 199.145Corrective mortgages; assignments; assumptions; 1057 refinancing. 1058 (2)(a)No additional nonrecurring tax shall be due upon the 1059 assignment by the obligee of a note, bond, or other obligation 1060 for the payment of money upon which a nonrecurring tax has 1061 previously been paid. 1062 (b)A note or mortgage for a federal small business loan 1063 program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1064 known as a 504 loan, which specifies the Small Business 1065 Administration as the obligee or mortgagee and increases the 1066 principal balance of a note or mortgage which is part of an 1067 interim loan for purposes of debenture guarantee funding upon 1068 which nonrecurring tax has previously been paid, is subject to 1069 additional tax only on the increase above the current principal 1070 balance. The obligor and mortgagor must be the same as on the 1071 prior note or mortgage and there may not be new or additional 1072 obligors or mortgagors. The prior note or the book and page 1073 number of the recorded interim mortgage must be referenced in 1074 the Small Business Administration note or mortgage. 1075 Section 18.Subsection (3) of section 201.08, Florida 1076 Statutes, is amended to read: 1077 201.08Tax on promissory or nonnegotiable notes, written 1078 obligations to pay money, or assignments of wages or other 1079 compensation; exception. 1080 (3)(a)No tax shall be required on promissory notes 1081 executed for students to receive financial aid from federal or 1082 state educational assistance programs, from loans guaranteed by 1083 the Federal Government or the state when federal regulations 1084 prohibit the assessment of such taxes against the borrower, or 1085 for any financial aid program administered by a state university 1086 or community college, and the holders of such promissory notes 1087 shall not lose any rights incident to the payment of such tax. 1088 (b)A note or mortgage for a federal small business loan 1089 program transaction pursuant to 15 U.S.C. ss. 695-697g, also 1090 known as a 504 loan, which specifies the Small Business 1091 Administration as the obligee or mortgagee and increases the 1092 principal balance of a note or mortgage which is part of an 1093 interim loan for purposes of debenture guarantee funding upon 1094 which documentary stamp tax has previously been paid, is subject 1095 to additional tax only on the increase above the current 1096 principal balance. The obligor and mortgagor must be the same as 1097 on the prior note or mortgage and there may not be new or 1098 additional obligors or mortgagors. The prior note or the book 1099 and page number of the recorded interim mortgage must be 1100 referenced in the Small Business Administration note or 1101 mortgage. 1102 Section 19.Section 201.21, Florida Statutes, is amended to 1103 read: 1104 201.21Notes and other written obligations exempt under 1105 certain conditions. 1106 (1)There shall be exempt from all excise taxes imposed by 1107 this chapter all promissory notes, nonnegotiable notes, and 1108 other written obligations to pay money bearing date subsequent 1109 to July 1, 1955, hereinafter referred to as principal 1110 obligations, when the maker thereof shall pledge or deposit 1111 with the payee or holder thereof pursuant to any agreement 1112 commonly known as a wholesale warehouse mortgage agreement, as 1113 collateral security for the payment thereof, any collateral 1114 obligation or obligations, as hereinafter defined, provided all 1115 excise taxes imposed by this chapter upon or in respect to such 1116 collateral obligation or obligations shall have been paid. If 1117 the indebtedness evidenced by any such principal obligation 1118 shall be in excess of the indebtedness evidenced by such 1119 collateral obligation or obligations, the exemption provided by 1120 this subsection section shall not apply to the amount of such 1121 excess indebtedness; and, in such event, the excise taxes 1122 imposed by this chapter shall apply and be paid only in respect 1123 to such excess of indebtedness of such principal obligation. The 1124 term collateral obligation as used in this subsection section 1125 means any note, bond, or other written obligation to pay money 1126 secured by mortgage, deed of trust, or other lien upon real or 1127 personal property. The pledging of a specific collateral 1128 obligation to secure a specific principal obligation, if 1129 required under the terms of the agreement, shall not invalidate 1130 the exemption provided by this subsection section. The temporary 1131 removal of the document or documents representing one or more 1132 collateral obligations for a reasonable commercial purpose, for 1133 a period not exceeding 60 days, shall not invalidate the 1134 exemption provided by this subsection section. 1135 (2)There shall be exempt from all excise taxes imposed by 1136 this chapter all non-interest-bearing promissory notes, non 1137 interest-bearing nonnegotiable notes, or non-interest-bearing 1138 written obligations to pay money, or assignments of salaries, 1139 wages, or other compensation made, executed, delivered, sold, 1140 transferred, or assigned in the state, and for each renewal of 1141 the same, of $3,500 or less, when given by a customer to an 1142 alarm system contractor, as defined in s. 489.505, in connection 1143 with the sale of an alarm system, as defined in s. 489.505. 1144 Section 20.Subsections (1) and (5) of section 202.19, 1145 Florida Statutes, are amended, and paragraph (d) is added to 1146 subsection (2) of that section, to read: 1147 202.19Authorization to impose local communications 1148 services tax. 1149 (1)The governing authority of each county and municipality 1150 may, by ordinance, levy a local discretionary communications 1151 services tax as provided in this section. 1152 (2) 1153 (d)The local communications services tax rate in effect on 1154 January 1, 2023, may not be increased before January 1, 2026. 1155 (5)In addition to the communications services taxes 1156 authorized by subsection (1), a discretionary sales surtax that 1157 a county or school board has levied under s. 212.055 is imposed 1158 as a local communications services tax under this section, and 1159 the rate shall be determined in accordance with s. 202.20(3). 1160 However, any increase to the discretionary sales surtax levied 1161 under s. 212.055 on or after January 1, 2023, may not be added 1162 to the local communication services tax under this section 1163 before January 1, 2026. 1164 (a)Except as otherwise provided in this subsection, each 1165 such tax rate shall be applied, in addition to the other tax 1166 rates applied under this chapter, to communications services 1167 subject to tax under s. 202.12 which: 1168 1.Originate or terminate in this state; and 1169 2.Are charged to a service address in the county. 1170 (b)With respect to private communications services, the 1171 tax shall be on the sales price of such services provided within 1172 the county, which shall be determined in accordance with the 1173 following provisions: 1174 1.Any charge with respect to a channel termination point 1175 located within such county; 1176 2.Any charge for the use of a channel between two channel 1177 termination points located in such county; and 1178 3.Where channel termination points are located both within 1179 and outside of such county: 1180 a.If any segment between two such channel termination 1181 points is separately billed, 50 percent of such charge; and 1182 b.If any segment of the circuit is not separately billed, 1183 an amount equal to the total charge for such circuit multiplied 1184 by a fraction, the numerator of which is the number of channel 1185 termination points within such county and the denominator of 1186 which is the total number of channel termination points of the 1187 circuit. 1188 Section 21.Subsections (3) and (8) of section 206.9952, 1189 Florida Statutes, are amended to read: 1190 206.9952Application for license as a natural gas fuel 1191 retailer. 1192 (3)(a)Any person who acts as a natural gas retailer and 1193 does not hold a valid natural gas fuel retailer license shall 1194 pay a penalty of $200 for each month of operation without a 1195 license. This paragraph expires December 31, 2025 2023. 1196 (b)Effective January 1, 2026 2024, any person who acts as 1197 a natural gas fuel retailer and does not hold a valid natural 1198 gas fuel retailer license shall pay a penalty of 25 percent of 1199 the tax assessed on the total purchases made during the 1200 unlicensed period. 1201 (8)With the exception of a state or federal agency or a 1202 political subdivision licensed under this chapter, each person, 1203 as defined in this part, who operates as a natural gas fuel 1204 retailer shall report monthly to the department and pay a tax on 1205 all natural gas fuel purchases beginning January 1, 2026 2024. 1206 Section 22.Subsection (2) of section 206.9955, Florida 1207 Statutes, is amended to read: 1208 206.9955Levy of natural gas fuel tax. 1209 (2)Effective January 1, 2026 2024, the following taxes 1210 shall be imposed: 1211 (a)An excise tax of 4 cents upon each motor fuel 1212 equivalent gallon of natural gas fuel. 1213 (b)An additional tax of 1 cent upon each motor fuel 1214 equivalent gallon of natural gas fuel, which is designated as 1215 the ninth-cent fuel tax. 1216 (c)An additional tax of 1 cent on each motor fuel 1217 equivalent gallon of natural gas fuel by each county, which is 1218 designated as the local option fuel tax. 1219 (d)An additional tax on each motor fuel equivalent gallon 1220 of natural gas fuel, which is designated as the State 1221 Comprehensive Enhanced Transportation System Tax, at a rate 1222 determined pursuant to this paragraph. Before January 1, 2026 1223 2024, and each year thereafter, the department shall determine 1224 the tax rate applicable to the sale of natural gas fuel for the 1225 following 12-month period beginning January 1, rounded to the 1226 nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 1227 per gallon by the percentage change in the average of the 1228 Consumer Price Index issued by the United States Department of 1229 Labor for the most recent 12-month period ending September 30, 1230 compared to the base year average, which is the average for the 1231 12-month period ending September 30, 2013. 1232 (e)1.An additional tax is imposed on each motor fuel 1233 equivalent gallon of natural gas fuel for the privilege of 1234 selling natural gas fuel. Before January 1, 2026 2024, and each 1235 year thereafter, the department shall determine the tax rate 1236 applicable to the sale of natural gas fuel, rounded to the 1237 nearest tenth of a cent, for the following 12-month period 1238 beginning January 1, by adjusting the tax rate of 9.2 cents per 1239 gallon by the percentage change in the average of the Consumer 1240 Price Index issued by the United States Department of Labor for 1241 the most recent 12-month period ending September 30, compared to 1242 the base year average, which is the average for the 12-month 1243 period ending September 30, 2013. 1244 2.The department is authorized to adopt rules and publish 1245 forms to administer this paragraph. 1246 Section 23.Subsection (1) of section 206.996, Florida 1247 Statutes, is amended to read: 1248 206.996Monthly reports by natural gas fuel retailers; 1249 deductions. 1250 (1)For the purpose of determining the amount of taxes 1251 imposed by s. 206.9955, each natural gas fuel retailer shall 1252 file beginning with February 2026 2024, and each month 1253 thereafter, no later than the 20th day of each month, monthly 1254 reports electronically with the department showing information 1255 on inventory, purchases, nontaxable disposals, taxable uses, and 1256 taxable sales in gallons of natural gas fuel for the preceding 1257 month. However, if the 20th day of the month falls on a 1258 Saturday, Sunday, or federal or state legal holiday, a return 1259 must be accepted if it is electronically filed on the next 1260 succeeding business day. The reports must include, or be 1261 verified by, a written declaration stating that such report is 1262 made under the penalties of perjury. The natural gas fuel 1263 retailer shall deduct from the amount of taxes shown by the 1264 report to be payable an amount equivalent to 0.67 percent of the 1265 taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 1266 which deduction is allowed to the natural gas fuel retailer to 1267 compensate it for services rendered and expenses incurred in 1268 complying with the requirements of this part. This allowance is 1269 not deductible unless payment of applicable taxes is made on or 1270 before the 20th day of the month. This subsection may not be 1271 construed as authorizing a deduction from the constitutional 1272 fuel tax or the fuel sales tax. 1273 Section 24.Paragraph (w) is added to subsection (5) and 1274 paragraphs (qqq) through (uuu) are added to subsection (7) of 1275 section 212.08, Florida Statutes, as amended by chapter 2023-17, 1276 Laws of Florida, and paragraph (c) of subsection (5) of that 1277 section is amended, to read: 1278 212.08Sales, rental, use, consumption, distribution, and 1279 storage tax; specified exemptions.The sale at retail, the 1280 rental, the use, the consumption, the distribution, and the 1281 storage to be used or consumed in this state of the following 1282 are hereby specifically exempt from the tax imposed by this 1283 chapter. 1284 (5)EXEMPTIONS; ACCOUNT OF USE. 1285 (c)Machinery and equipment used in production or storage 1286 of electrical or steam energy. 1287 1.The purchase of machinery and equipment for use at a 1288 fixed location which machinery and equipment are necessary in 1289 the production of electrical or steam energy resulting from the 1290 burning of hydrogen or boiler fuels other than residual oil is 1291 exempt from the tax imposed by this chapter. Such electrical or 1292 steam energy must be primarily for use in manufacturing, 1293 processing, compounding, or producing for sale items of tangible 1294 personal property in this state. Use of a de minimis amount of 1295 residual fuel to facilitate the burning of nonresidual fuel 1296 shall not reduce the exemption otherwise available under this 1297 paragraph. 1298 2.In facilities where machinery and equipment are 1299 necessary to burn hydrogen, or both residual and nonresidual 1300 fuels, the exemption shall be prorated. Such proration shall be 1301 based upon the production of electrical or steam energy from 1302 nonresidual fuels and hydrogen as a percentage of electrical or 1303 steam energy from all fuels. If it is determined that 15 percent 1304 or less of all electrical or steam energy generated was produced 1305 by burning residual fuel, the full exemption shall apply. 1306 Purchasers claiming a partial exemption shall obtain such 1307 exemption by refund of taxes paid, or as otherwise provided in 1308 the departments rules. 1309 3.The purchase of equipment for use at a fixed location in 1310 this state, which equipment is necessary for the storage of 1311 electrical energy of at least 5 MW, is exempt from the tax 1312 imposed by this chapter. 1313 4.The department may adopt rules that provide for 1314 implementation of these exemptions this exemption. Purchasers of 1315 machinery and equipment qualifying for one of the exemptions 1316 exemption provided in this paragraph shall furnish the vendor 1317 with an affidavit stating that the item or items to be exempted 1318 are for the use designated herein. Any person furnishing a false 1319 affidavit to the vendor for the purpose of evading payment of 1320 any tax imposed under this chapter shall be subject to the 1321 penalty set forth in s. 212.085 and as otherwise provided by 1322 law. Purchasers with self-accrual authority shall maintain all 1323 documentation necessary to prove the exempt status of purchases. 1324 (w)Renewable natural gas machinery and equipment. 1325 1.As used in this paragraph, the term renewable natural 1326 gas means anaerobically generated biogas, landfill gas, or 1327 wastewater treatment gas refined to a methane content of 90 1328 percent or greater, which may be used as transportation fuel or 1329 for electric generation or is of a quality capable of being 1330 injected into a natural gas pipeline. For purposes of this 1331 paragraph, any reference to natural gas includes renewable 1332 natural gas. 1333 2.The purchase of machinery and equipment that is 1334 primarily used in the production, storage, transportation, 1335 compression, or blending of renewable natural gas and that is 1336 used at a fixed location is exempt from the tax imposed by this 1337 chapter. 1338 3.Purchasers of machinery and equipment qualifying for the 1339 exemption provided in this paragraph must furnish the vendor 1340 with an affidavit stating that the item or items to be exempted 1341 are for the use designated herein. Purchasers with self-accrual 1342 authority pursuant to s. 212.183 are not required to provide 1343 this affidavit, but shall maintain all documentation necessary 1344 to prove the exempt status of purchases. 1345 4.A person furnishing a false affidavit to the vendor for 1346 the purpose of evading payment of the tax imposed under this 1347 chapter is subject to the penalty set forth in s. 212.085 and as 1348 otherwise provided by law. 1349 5.The department may adopt rules to administer this 1350 paragraph. 1351 (7)MISCELLANEOUS EXEMPTIONS.Exemptions provided to any 1352 entity by this chapter do not inure to any transaction that is 1353 otherwise taxable under this chapter when payment is made by a 1354 representative or employee of the entity by any means, 1355 including, but not limited to, cash, check, or credit card, even 1356 when that representative or employee is subsequently reimbursed 1357 by the entity. In addition, exemptions provided to any entity by 1358 this subsection do not inure to any transaction that is 1359 otherwise taxable under this chapter unless the entity has 1360 obtained a sales tax exemption certificate from the department 1361 or the entity obtains or provides other documentation as 1362 required by the department. Eligible purchases or leases made 1363 with such a certificate must be in strict compliance with this 1364 subsection and departmental rules, and any person who makes an 1365 exempt purchase with a certificate that is not in strict 1366 compliance with this subsection and the rules is liable for and 1367 shall pay the tax. The department may adopt rules to administer 1368 this subsection. 1369 (qqq)Baby and toddler products.Also exempt from the tax 1370 imposed by this chapter are: 1371 1.Baby cribs, including baby playpens and baby play yards; 1372 2.Baby strollers; 1373 3.Baby safety gates; 1374 4.Baby monitors; 1375 5.Child safety cabinet locks and latches and electrical 1376 socket covers; 1377 6.Bicycle child carrier seats and trailers designed for 1378 carrying young children, including any adaptors and accessories 1379 for these seats and trailers; 1380 7.Baby exercisers, jumpers, bouncer seats and swings; 1381 8.Breast pumps, bottle sterilizers, baby bottles and 1382 nipples, pacifiers, and teething rings; 1383 9.Baby wipes; 1384 10.Changing tables and changing pads; 1385 11.Childrens diapers, including single-use diapers, 1386 reusable diapers, and reusable diaper inserts; and 1387 12.Baby and toddler clothing, apparel, and shoes, 1388 primarily intended for and marketed for children age 5 or 1389 younger. Baby and toddler clothing size 5T and smaller and baby 1390 and toddler shoes size 13T and smaller are presumed to be 1391 primarily intended for and marketed for children age 5 or 1392 younger. 1393 (rrr)Diapers and incontinence products.The sale for human 1394 use of diapers, incontinence undergarments, incontinence pads, 1395 or incontinence liners is exempt from the tax imposed by this 1396 chapter. 1397 (sss)Oral hygiene products. 1398 1.Also exempt from the tax imposed by this chapter are 1399 oral hygiene products. 1400 2.As used in this paragraph, the term oral hygiene 1401 products means electric and manual toothbrushes, toothpaste, 1402 dental floss, dental picks, oral irrigators, and mouthwash. 1403 (ttt)Firearm safety devices.The sale of the following are 1404 exempt from the tax imposed by this chapter: 1405 1.A firearm safe, firearm lockbox, firearm case, or other 1406 device that is designed to be used to store a firearm and that 1407 is designed to be unlocked only by means of a key, a 1408 combination, or other similar means. 1409 2.A firearm trigger lock or firearm cable lock that, when 1410 installed on a firearm, is designed to prevent the firearm from 1411 being operated without first deactivating the device and that is 1412 designed to be unlocked only by means of a key, a combination, 1413 or other similar means. 1414 (uuu)Small private investigative agencies. 1415 1.As used in this paragraph, the term: 1416 a.Private investigation services has the same meaning as 1417 the term private investigation as defined in s. 493.6101(17). 1418 b.Small private investigative agency means a private 1419 investigator licensed under s. 493.6201 which: 1420 (I)Employs three or fewer full-time or part-time 1421 employees, including those performing services pursuant to an 1422 employee leasing arrangement as defined in s. 468.520(4), in 1423 total; and 1424 (II)During the previous calendar year, performed private 1425 investigation services otherwise taxable under this chapter in 1426 which the charges for the services performed were less than 1427 $150,000 for all its businesses related through common 1428 ownership. 1429 2.The sale of private investigation services by a small 1430 private investigative agency to a client is exempt from the tax 1431 imposed by this chapter. 1432 3.The exemption provided by this paragraph may not apply 1433 in the first calendar year that a small private investigative 1434 agency conducts sales of private investigation services taxable 1435 under this chapter. 1436 Section 25.Subsection (1) of section 194.036, Florida 1437 Statutes, is amended to read: 1438 194.036Appeals.Appeals of the decisions of the board 1439 shall be as follows: 1440 (1)If the property appraiser disagrees with the decision 1441 of the board, he or she may appeal the decision to the circuit 1442 court if one or more of the following criteria are met: 1443 (a)The property appraiser determines and affirmatively 1444 asserts in any legal proceeding that there is a specific 1445 constitutional or statutory violation, or a specific violation 1446 of administrative rules, in the decision of the board, except 1447 that nothing herein shall authorize the property appraiser to 1448 institute any suit to challenge the validity of any portion of 1449 the constitution or of any duly enacted legislative act of this 1450 state.; 1451 (b)There is a variance from the property appraisers 1452 assessed value in excess of the following: 20 15 percent 1453 variance from any assessment of $250,000 $50,000 or less; 15 10 1454 percent variance from any assessment in excess of $250,000 1455 $50,000 but not in excess of $1 million $500,000; 7.5 percent 1456 variance from any assessment in excess of $1 million $500,000 1457 but not in excess of $2.5 $1 million; or 5 percent variance from 1458 any assessment in excess of $2.5 $1 million.; or 1459 (c)There is an assertion by the property appraiser to the 1460 Department of Revenue that there exists a consistent and 1461 continuous violation of the intent of the law or administrative 1462 rules by the value adjustment board in its decisions. The 1463 property appraiser shall notify the department of those portions 1464 of the tax roll for which the assertion is made. The department 1465 shall thereupon notify the clerk of the board who shall, within 1466 15 days of the notification by the department, send the written 1467 decisions of the board to the department. Within 30 days of the 1468 receipt of the decisions by the department, the department shall 1469 notify the property appraiser of its decision relative to 1470 further judicial proceedings. If the department finds upon 1471 investigation that a consistent and continuous violation of the 1472 intent of the law or administrative rules by the board has 1473 occurred, it shall so inform the property appraiser, who may 1474 thereupon bring suit in circuit court against the value 1475 adjustment board for injunctive relief to prohibit continuation 1476 of the violation of the law or administrative rules and for a 1477 mandatory injunction to restore the tax roll to its just value 1478 in such amount as determined by judicial proceeding. However, 1479 when a final judicial decision is rendered as a result of an 1480 appeal filed pursuant to this paragraph which alters or changes 1481 an assessment of a parcel of property of any taxpayer not a 1482 party to such procedure, such taxpayer shall have 60 days from 1483 the date of the final judicial decision to file an action to 1484 contest such altered or changed assessment pursuant to s. 1485 194.171(1), and the provisions of s. 194.171(2) shall not bar 1486 such action. 1487 Section 26.Paragraph (d) of subsection (2) of section 1488 212.0306, Florida Statutes, is amended to read: 1489 212.0306Local option food and beverage tax; procedure for 1490 levying; authorized uses; administration. 1491 (2) 1492 (d)Sales in cities or towns presently imposing a municipal 1493 resort tax as authorized by chapter 67-930, Laws of Florida, are 1494 exempt from the taxes authorized by subsection (1); however, the 1495 tax authorized by subsection (1)(b) may be levied in such city 1496 or town if the levy is approved in a referendum by voters in the 1497 city or town. 1498 Section 27.Paragraph (a) of subsection (1) of section 1499 212.12, Florida Statutes, is amended to read: 1500 212.12Dealers credit for collecting tax; penalties for 1501 noncompliance; powers of Department of Revenue in dealing with 1502 delinquents; rounding; records required. 1503 (1)(a)Notwithstanding any other law and for the purpose of 1504 compensating persons granting licenses for and the lessors of 1505 real and personal property taxed hereunder, for the purpose of 1506 compensating dealers in tangible personal property, for the 1507 purpose of compensating dealers providing communication services 1508 and taxable services, for the purpose of compensating owners of 1509 places where admissions are collected, and for the purpose of 1510 compensating remitters of any taxes or fees reported on the same 1511 documents utilized for the sales and use tax, as compensation 1512 for the keeping of prescribed records, filing timely tax 1513 returns, and the proper accounting and remitting of taxes by 1514 them, such seller, person, lessor, dealer, owner, and remitter 1515 who files the return required pursuant to s. 212.11 only by 1516 electronic means and who pays the amount due on such return only 1517 by electronic means shall be allowed $45 2.5 percent of the 1518 amount of the tax due, accounted for, and remitted to the 1519 department in the form of a deduction. However, If the amount of 1520 the tax due and remitted to the department by electronic means 1521 for the reporting period is less than $45, the allowance is 1522 limited to the amount of tax due exceeds $1,200, an allowance is 1523 not allowed for all amounts in excess of $1,200. For purposes of 1524 this paragraph, the term electronic means has the same meaning 1525 as provided in s. 213.755(2)(c). 1526 Section 28.Paragraph (d) of subsection (6) of section 1527 212.20, Florida Statutes, is amended to read: 1528 212.20Funds collected, disposition; additional powers of 1529 department; operational expense; refund of taxes adjudicated 1530 unconstitutionally collected. 1531 (6)Distribution of all proceeds under this chapter and ss. 1532 202.18(1)(b) and (2)(b) and 203.01(1)(a)3. is as follows: 1533 (d)The proceeds of all other taxes and fees imposed 1534 pursuant to this chapter or remitted pursuant to s. 202.18(1)(b) 1535 and (2)(b) shall be distributed as follows: 1536 1.In any fiscal year, the greater of $500 million, minus 1537 an amount equal to 4.6 percent of the proceeds of the taxes 1538 collected pursuant to chapter 201, or 5.2 percent of all other 1539 taxes and fees imposed pursuant to this chapter or remitted 1540 pursuant to s. 202.18(1)(b) and (2)(b) shall be deposited in 1541 monthly installments into the General Revenue Fund. 1542 2.After the distribution under subparagraph 1., 8.9744 1543 percent of the amount remitted by a sales tax dealer located 1544 within a participating county pursuant to s. 218.61 shall be 1545 transferred into the Local Government Half-cent Sales Tax 1546 Clearing Trust Fund. Beginning July 1, 2003, the amount to be 1547 transferred shall be reduced by 0.1 percent, and the department 1548 shall distribute this amount to the Public Employees Relations 1549 Commission Trust Fund less $5,000 each month, which shall be 1550 added to the amount calculated in subparagraph 3. and 1551 distributed accordingly. 1552 3.After the distribution under subparagraphs 1. and 2., 1553 0.0966 percent shall be transferred to the Local Government 1554 Half-cent Sales Tax Clearing Trust Fund and distributed pursuant 1555 to s. 218.65. 1556 4.After the distributions under subparagraphs 1., 2., and 1557 3., 2.0810 percent of the available proceeds shall be 1558 transferred monthly to the Revenue Sharing Trust Fund for 1559 Counties pursuant to s. 218.215. 1560 5.After the distributions under subparagraphs 1., 2., and 1561 3., 1.3653 percent of the available proceeds shall be 1562 transferred monthly to the Revenue Sharing Trust Fund for 1563 Municipalities pursuant to s. 218.215. If the total revenue to 1564 be distributed pursuant to this subparagraph is at least as 1565 great as the amount due from the Revenue Sharing Trust Fund for 1566 Municipalities and the former Municipal Financial Assistance 1567 Trust Fund in state fiscal year 1999-2000, no municipality shall 1568 receive less than the amount due from the Revenue Sharing Trust 1569 Fund for Municipalities and the former Municipal Financial 1570 Assistance Trust Fund in state fiscal year 1999-2000. If the 1571 total proceeds to be distributed are less than the amount 1572 received in combination from the Revenue Sharing Trust Fund for 1573 Municipalities and the former Municipal Financial Assistance 1574 Trust Fund in state fiscal year 1999-2000, each municipality 1575 shall receive an amount proportionate to the amount it was due 1576 in state fiscal year 1999-2000. 1577 6.Of the remaining proceeds: 1578 a.In each fiscal year, the sum of $29,915,500 shall be 1579 divided into as many equal parts as there are counties in the 1580 state, and one part shall be distributed to each county. The 1581 distribution among the several counties must begin each fiscal 1582 year on or before January 5th and continue monthly for a total 1583 of 4 months. If a local or special law required that any moneys 1584 accruing to a county in fiscal year 1999-2000 under the then 1585 existing provisions of s. 550.135 be paid directly to the 1586 district school board, special district, or a municipal 1587 government, such payment must continue until the local or 1588 special law is amended or repealed. The state covenants with 1589 holders of bonds or other instruments of indebtedness issued by 1590 local governments, special districts, or district school boards 1591 before July 1, 2000, that it is not the intent of this 1592 subparagraph to adversely affect the rights of those holders or 1593 relieve local governments, special districts, or district school 1594 boards of the duty to meet their obligations as a result of 1595 previous pledges or assignments or trusts entered into which 1596 obligated funds received from the distribution to county 1597 governments under then-existing s. 550.135. This distribution 1598 specifically is in lieu of funds distributed under s. 550.135 1599 before July 1, 2000. 1600 b.The department shall distribute $166,667 monthly to each 1601 applicant certified as a facility for a new or retained 1602 professional sports franchise pursuant to s. 288.1162. Up to 1603 $41,667 shall be distributed monthly by the department to each 1604 certified applicant as defined in s. 288.11621 for a facility 1605 for a spring training franchise. However, not more than $416,670 1606 may be distributed monthly in the aggregate to all certified 1607 applicants for facilities for spring training franchises. 1608 Distributions begin 60 days after such certification and 1609 continue for not more than 30 years, except as otherwise 1610 provided in s. 288.11621. A certified applicant identified in 1611 this sub-subparagraph may not receive more in distributions than 1612 expended by the applicant for the public purposes provided in s. 1613 288.1162(5) or s. 288.11621(3). 1614 c.Beginning 30 days after notice by the Department of 1615 Economic Opportunity to the Department of Revenue that an 1616 applicant has been certified as the professional golf hall of 1617 fame pursuant to s. 288.1168 and is open to the public, $166,667 1618 shall be distributed monthly, for up to 300 months, to the 1619 applicant. 1620 d.Beginning 30 days after notice by the Department of 1621 Economic Opportunity to the Department of Revenue that the 1622 applicant has been certified as the International Game Fish 1623 Association World Center facility pursuant to s. 288.1169, and 1624 the facility is open to the public, $83,333 shall be distributed 1625 monthly, for up to 168 months, to the applicant. This 1626 distribution is subject to reduction pursuant to s. 288.1169. 1627 e.The department shall distribute up to $83,333 monthly to 1628 each certified applicant as defined in s. 288.11631 for a 1629 facility used by a single spring training franchise, or up to 1630 $166,667 monthly to each certified applicant as defined in s. 1631 288.11631 for a facility used by more than one spring training 1632 franchise. Monthly distributions begin 60 days after such 1633 certification or July 1, 2016, whichever is later, and continue 1634 for not more than 20 years to each certified applicant as 1635 defined in s. 288.11631 for a facility used by a single spring 1636 training franchise or not more than 25 years to each certified 1637 applicant as defined in s. 288.11631 for a facility used by more 1638 than one spring training franchise. A certified applicant 1639 identified in this sub-subparagraph may not receive more in 1640 distributions than expended by the applicant for the public 1641 purposes provided in s. 288.11631(3). 1642 f.The department shall distribute $15,333 monthly to the 1643 State Transportation Trust Fund. 1644 g.(I)On or before July 25, 2021, August 25, 2021, and 1645 September 25, 2021, the department shall distribute $324,533,334 1646 in each of those months to the Unemployment Compensation Trust 1647 Fund, less an adjustment for refunds issued from the General 1648 Revenue Fund pursuant to s. 443.131(3)(e)3. before making the 1649 distribution. The adjustments made by the department to the 1650 total distributions shall be equal to the total refunds made 1651 pursuant to s. 443.131(3)(e)3. If the amount of refunds to be 1652 subtracted from any single distribution exceeds the 1653 distribution, the department may not make that distribution and 1654 must subtract the remaining balance from the next distribution. 1655 (II)Beginning July 2022, and on or before the 25th day of 1656 each month, the department shall distribute $90 million monthly 1657 to the Unemployment Compensation Trust Fund. 1658 (III)If the ending balance of the Unemployment 1659 Compensation Trust Fund exceeds $4,071,519,600 on the last day 1660 of any month, as determined from United States Department of the 1661 Treasury data, the Office of Economic and Demographic Research 1662 shall certify to the department that the ending balance of the 1663 trust fund exceeds such amount. 1664 (IV)This sub-subparagraph is repealed, and the department 1665 shall end monthly distributions under sub-sub-subparagraph (II), 1666 on the date the department receives certification under sub-sub 1667 subparagraph (III). 1668 h.The department shall distribute $27.5 million to the 1669 Florida Agricultural Promotional Campaign Trust Fund under s. 1670 571.26, for further distribution in accordance with s. 571.265. 1671 This sub-subparagraph is repealed July 1, 2025. 1672 7.All other proceeds must remain in the General Revenue 1673 Fund. 1674 Section 29.Section 550.09516, Florida Statutes, is created 1675 to read: 1676 550.09516Credit for eligible permitholders conducting 1677 thoroughbred racing. 1678 (1)Beginning July 1, 2023, each permitholder authorized to 1679 conduct pari-mutuel wagering meets of thoroughbred racing under 1680 this chapter is eligible for a credit equal to the amount paid 1681 by the permitholder in the prior state fiscal year to the 1682 federal Horseracing Integrity and Safety Authority, inclusive of 1683 any applicable true-up calculations or credits made, granted, or 1684 applied to the assessment imposed on the permitholder or the 1685 state by such authority, for covered horse racing in the state, 1686 pursuant to the Horseracing Integrity and Safety Act of 2020 as 1687 set forth in the Consolidated Appropriations Act, 2021, Pub. L. 1688 No. 116-260. 1689 (2)The commission shall require sufficient documentation 1690 to substantiate the amounts paid by an eligible permitholder to 1691 qualify for the tax credit under this section. 1692 (3)Beginning July 1, 2023, and each July 1 thereafter, 1693 each permitholder granted a credit pursuant to this section may 1694 apply the credit to the taxes and fees due under ss. 550.0951, 1695 550.09515, and 550.3551(3), less any credit received by the 1696 permitholder under s. 550.09515(6), and less the amount of state 1697 taxes that would otherwise be due to the state for the conduct 1698 of charity day performances under s. 550.0351(4). The unused 1699 portion of the credit may be carried forward and applied each 1700 month as taxes and fees become due. Any unused credit remaining 1701 at the end of a fiscal year expires and may not be used. 1702 (4)The commission may adopt rules to implement this 1703 section. 1704 Section 30.Section 571.26, Florida Statutes, is amended to 1705 read: 1706 571.26Florida Agricultural Promotional Campaign Trust 1707 Fund.There is hereby created the Florida Agricultural 1708 Promotional Campaign Trust Fund within the Department of 1709 Agriculture and Consumer Services to receive all moneys related 1710 to the Florida Agricultural Promotional Campaign. Moneys 1711 deposited in the trust fund shall be appropriated for the sole 1712 purpose of implementing the Florida Agricultural Promotional 1713 Campaign, except for money deposited in the trust fund pursuant 1714 to s. 212.20(6)(d)6.h., which shall be held separately and used 1715 solely for the purposes identified in s. 571.265. 1716 Section 31.The amendments made by this act to s. 571.26, 1717 Florida Statutes, expire on July 1, 2025, and the text of that 1718 section shall revert to that in existence on June 30, 2023, 1719 except that any amendments to such text enacted other than by 1720 this act must be preserved and continue to operate to the extent 1721 such amendments are not dependent upon the portions of the text 1722 which expire pursuant to this section. 1723 Section 32.Section 571.265, Florida Statutes, is created 1724 to read: 1725 571.265Promotion of Florida thoroughbred breeding and of 1726 thoroughbred racing at Florida thoroughbred tracks; distribution 1727 of funds. 1728 (1)For purposes of this section, the term: 1729 (a)Association means the Florida Thoroughbred Breeders 1730 Association, Inc. 1731 (b)Permitholder has the same meaning as in s. 1732 550.002(23). 1733 (2)Funds deposited into the Florida Agricultural 1734 Promotional Campaign Trust Fund pursuant to s. 212.20(6)(d)6.h. 1735 shall be used by the department to encourage the agricultural 1736 activity of breeding thoroughbred racehorses in this state and 1737 to enhance thoroughbred racing conducted at thoroughbred tracks 1738 in this state as provided in this section. If the funds made 1739 available under this section are not fully used in any one 1740 fiscal year, any unused amounts shall be carried forward in the 1741 trust fund into future fiscal years and made available for 1742 distribution as provided in this section. 1743 (3)The department shall distribute the funds made 1744 available under this section as follows: 1745 (a)Five million dollars shall be distributed to the 1746 association to be used for the following: 1747 1.Purses or purse supplements for Florida-bred or Florida 1748 sired horses registered with the association that participate in 1749 Florida thoroughbred races. 1750 2.Awards to breeders of Florida-bred horses registered 1751 with the association that win, place, or show in Florida 1752 thoroughbred races. 1753 3.Awards to owners of stallions who sired Florida-bred 1754 horses registered with the association that win Florida 1755 thoroughbred stakes races, if the stallions are registered with 1756 the association as Florida stallions standing in this state. 1757 4.Other racing incentives connected to Florida-bred or 1758 Florida-sired horses registered with the association that 1759 participate in thoroughbred races in Florida. 1760 5.Awards administration. 1761 6.Promotion of the Florida thoroughbred breeding industry. 1762 (b)Five million dollars shall be distributed to Tampa Bay 1763 Downs, Inc., to be used as purses in thoroughbred races 1764 conducted at its pari-mutuel facilities and for the maintenance 1765 and operation of that facility, pursuant to an agreement with 1766 its local majority horsemens group. 1767 (c)Fifteen million dollars shall be distributed to 1768 Gulfstream Park Racing Association, Inc., to be used as purses 1769 in thoroughbred races conducted at its pari-mutuel facility and 1770 for the maintenance and operation of its facilities, pursuant to 1771 an agreement with the Florida Horsemens Benevolent and 1772 Protective Association, Inc. 1773 (d)Two and one-half million dollars shall be distributed 1774 as follows: 1775 1.Two million dollars to Gulfstream Park Racing 1776 Association, Inc., to be used as purses and purse supplements 1777 for Florida-bred or Florida-sired horses registered with the 1778 association that participate in thoroughbred races at the 1779 permitholders pari-mutuel facility, pursuant to a written 1780 agreement filed with the department establishing the rates, 1781 procedures, and eligibility requirements entered into by the 1782 permitholder, the association, and the Florida Horsemens 1783 Benevolent and Protective Association, Inc. 1784 2.Five hundred thousand dollars to Tampa Bay Downs, Inc., 1785 to be used as purses and purse supplements for Florida-bred or 1786 Florida-sired horses registered with the association that 1787 participate in thoroughbred races at the permitholders pari 1788 mutuel facility, pursuant to a written agreement filed with the 1789 department establishing the rates, procedures, and eligibility 1790 requirements entered into by the permitholder, the association, 1791 and the local majority horsemens group at the permitholders 1792 pari-mutuel facility. 1793 (4)On or before the first day of the August following each 1794 fiscal year in which a recipient under this section received or 1795 used funds pursuant to this section, each such recipient must 1796 submit a report to the department detailing how all funds were 1797 used in the prior fiscal year. 1798 (5)This section is repealed July 1, 2025, unless reviewed 1799 and saved from repeal by the Legislature. 1800 Section 33.Paragraph (o) of subsection (8) of section 1801 213.053, Florida Statutes, is amended, and subsection (24) is 1802 added to that section, to read: 1803 213.053Confidentiality and information sharing. 1804 (8)Notwithstanding any other provision of this section, 1805 the department may provide: 1806 (o)Information relative to ss. 220.1845, 220.199, and 1807 376.30781 to the Department of Environmental Protection in the 1808 conduct of its official business. 1809 1810 Disclosure of information under this subsection shall be 1811 pursuant to a written agreement between the executive director 1812 and the agency. Such agencies, governmental or nongovernmental, 1813 shall be bound by the same requirements of confidentiality as 1814 the Department of Revenue. Breach of confidentiality is a 1815 misdemeanor of the first degree, punishable as provided by s. 1816 775.082 or s. 775.083. 1817 (24)The department may make available to the Division of 1818 Historical Resources of the Department of State and the 1819 Secretary of the United States Department of the Interior or his 1820 or her delegate, exclusively for official purposes, information 1821 for the purposes of administering the Main Street Historic 1822 Tourism and Revitalization Act pursuant to s. 220.197. 1823 Section 34.Section 220.199, Florida Statutes, is created 1824 to read: 1825 220.199Residential graywater system tax credit. 1826 (1)For purposes of this section, the term: 1827 (a)Developer has the same meaning as in s. 380.031(2). 1828 (b)Graywater has the same meaning as in s. 1829 381.0065(2)(f). 1830 (2)For taxable years beginning on or after January 1, 1831 2024, a developer or homebuilder is eligible to receive a credit 1832 against the tax imposed by this chapter in an amount up to 50 1833 percent of the cost of each NSF/ANSI 350 Class R certified 1834 noncommercial, residential graywater system purchased during the 1835 taxable year. The tax credit may not exceed $4,200 for each 1836 system purchased. 1837 (3)To claim a credit under this section, a developer or 1838 homebuilder must submit an application to the Department of 1839 Environmental Protection which includes documentation showing 1840 that the developer or homebuilder has purchased for use in this 1841 state a graywater system meeting the requirements of subsection 1842 (2) and that the graywater system meets the functionality 1843 assurances provided in s. 403.892(3)(c). The Department of 1844 Environmental Protection shall make a determination on the 1845 eligibility of the applicant for the credit sought and shall 1846 certify the determination to the applicant and the Department of 1847 Revenue within 60 days after receipt of a completed application. 1848 The taxpayer must attach the certification from the Department 1849 of Environmental Protection to the tax return on which the 1850 credit is claimed. 1851 (4)Any unused tax credit authorized under this section may 1852 be carried forward and claimed by the taxpayer for up to 2 1853 taxable years. 1854 (5)The Department of Revenue shall adopt rules to 1855 administer this section, including, but not limited to, rules 1856 prescribing forms for a credit and any evidence needed to 1857 substantiate a claim for a credit under this section. 1858 (6)The Department of Environmental Protection shall adopt 1859 rules to administer this section, including, but not limited to, 1860 rules relating to application forms for credit approval and 1861 certification and the application and certification procedures, 1862 guidelines, and requirements necessary to administer this 1863 section. 1864 Section 35.Subsection (8) of section 220.02, Florida 1865 Statutes, is amended to read: 1866 220.02Legislative intent. 1867 (8)It is the intent of the Legislature that credits 1868 against either the corporate income tax or the franchise tax be 1869 applied in the following order: those enumerated in s. 631.828, 1870 those enumerated in s. 220.191, those enumerated in s. 220.181, 1871 those enumerated in s. 220.183, those enumerated in s. 220.182, 1872 those enumerated in s. 220.1895, those enumerated in s. 220.195, 1873 those enumerated in s. 220.184, those enumerated in s. 220.186, 1874 those enumerated in s. 220.1845, those enumerated in s. 220.19, 1875 those enumerated in s. 220.185, those enumerated in s. 220.1875, 1876 those enumerated in s. 220.1876, those enumerated in s. 1877 220.1877, those enumerated in s. 220.193, those enumerated in s. 1878 288.9916, those enumerated in s. 220.1899, those enumerated in 1879 s. 220.194, those enumerated in s. 220.196, those enumerated in 1880 s. 220.198, and those enumerated in s. 220.1915, those 1881 enumerated in s. 220.199, and those enumerated in s. 220.197. 1882 Section 36.Paragraph (a) of subsection (1) of section 1883 220.13, Florida Statutes, is amended to read: 1884 220.13Adjusted federal income defined. 1885 (1)The term adjusted federal income means an amount 1886 equal to the taxpayers taxable income as defined in subsection 1887 (2), or such taxable income of more than one taxpayer as 1888 provided in s. 220.131, for the taxable year, adjusted as 1889 follows: 1890 (a)Additions.There shall be added to such taxable income: 1891 1.a.The amount of any tax upon or measured by income, 1892 excluding taxes based on gross receipts or revenues, paid or 1893 accrued as a liability to the District of Columbia or any state 1894 of the United States which is deductible from gross income in 1895 the computation of taxable income for the taxable year. 1896 b.Notwithstanding sub-subparagraph a., if a credit taken 1897 under s. 220.1875, s. 220.1876, or s. 220.1877 is added to 1898 taxable income in a previous taxable year under subparagraph 11. 1899 and is taken as a deduction for federal tax purposes in the 1900 current taxable year, the amount of the deduction allowed shall 1901 not be added to taxable income in the current year. The 1902 exception in this sub-subparagraph is intended to ensure that 1903 the credit under s. 220.1875, s. 220.1876, or s. 220.1877 is 1904 added in the applicable taxable year and does not result in a 1905 duplicate addition in a subsequent year. 1906 2.The amount of interest which is excluded from taxable 1907 income under s. 103(a) of the Internal Revenue Code or any other 1908 federal law, less the associated expenses disallowed in the 1909 computation of taxable income under s. 265 of the Internal 1910 Revenue Code or any other law, excluding 60 percent of any 1911 amounts included in alternative minimum taxable income, as 1912 defined in s. 55(b)(2) of the Internal Revenue Code, if the 1913 taxpayer pays tax under s. 220.11(3). 1914 3.In the case of a regulated investment company or real 1915 estate investment trust, an amount equal to the excess of the 1916 net long-term capital gain for the taxable year over the amount 1917 of the capital gain dividends attributable to the taxable year. 1918 4.That portion of the wages or salaries paid or incurred 1919 for the taxable year which is equal to the amount of the credit 1920 allowable for the taxable year under s. 220.181. This 1921 subparagraph shall expire on the date specified in s. 290.016 1922 for the expiration of the Florida Enterprise Zone Act. 1923 5.That portion of the ad valorem school taxes paid or 1924 incurred for the taxable year which is equal to the amount of 1925 the credit allowable for the taxable year under s. 220.182. This 1926 subparagraph shall expire on the date specified in s. 290.016 1927 for the expiration of the Florida Enterprise Zone Act. 1928 6.The amount taken as a credit under s. 220.195 which is 1929 deductible from gross income in the computation of taxable 1930 income for the taxable year. 1931 7.That portion of assessments to fund a guaranty 1932 association incurred for the taxable year which is equal to the 1933 amount of the credit allowable for the taxable year. 1934 8.In the case of a nonprofit corporation which holds a 1935 pari-mutuel permit and which is exempt from federal income tax 1936 as a farmers cooperative, an amount equal to the excess of the 1937 gross income attributable to the pari-mutuel operations over the 1938 attributable expenses for the taxable year. 1939 9.The amount taken as a credit for the taxable year under 1940 s. 220.1895. 1941 10.Up to nine percent of the eligible basis of any 1942 designated project which is equal to the credit allowable for 1943 the taxable year under s. 220.185. 1944 11.Any amount taken as a credit for the taxable year under 1945 s. 220.1875, s. 220.1876, or s. 220.1877. The addition in this 1946 subparagraph is intended to ensure that the same amount is not 1947 allowed for the tax purposes of this state as both a deduction 1948 from income and a credit against the tax. This addition is not 1949 intended to result in adding the same expense back to income 1950 more than once. 1951 12.The amount taken as a credit for the taxable year under 1952 s. 220.193. 1953 13.Any portion of a qualified investment, as defined in s. 1954 288.9913, which is claimed as a deduction by the taxpayer and 1955 taken as a credit against income tax pursuant to s. 288.9916. 1956 14.The costs to acquire a tax credit pursuant to s. 1957 288.1254(5) that are deducted from or otherwise reduce federal 1958 taxable income for the taxable year. 1959 15.The amount taken as a credit for the taxable year 1960 pursuant to s. 220.194. 1961 16.The amount taken as a credit for the taxable year under 1962 s. 220.196. The addition in this subparagraph is intended to 1963 ensure that the same amount is not allowed for the tax purposes 1964 of this state as both a deduction from income and a credit 1965 against the tax. The addition is not intended to result in 1966 adding the same expense back to income more than once. 1967 17.The amount taken as a credit for the taxable year 1968 pursuant to s. 220.198. 1969 18.The amount taken as a credit for the taxable year 1970 pursuant to s. 220.1915. 1971 19.The amount taken as a credit for the taxable year 1972 pursuant to s. 220.199. 1973 20.The amount taken as a credit for the taxable year 1974 pursuant to s. 220.197. 1975 Section 37.Paragraph (f) of subsection (2) of section 1976 220.1845, Florida Statutes, is amended to read: 1977 220.1845Contaminated site rehabilitation tax credit. 1978 (2)AUTHORIZATION FOR TAX CREDIT; LIMITATIONS. 1979 (f)1.Beginning in fiscal year 2023-2024, the total amount 1980 of the tax credits which may be granted under this section is 1981 $27.5 million in the 2021-2022 fiscal year and $10 million in 1982 each fiscal year thereafter. 1983 2.In addition to the amount specified in subparagraph 1., 1984 $150 million of tax credits may be granted during the period 1985 beginning in fiscal year 2023-2024 through 2027-2028. This 1986 subparagraph is repealed on July 1, 2028. 1987 Section 38.Subsection (4) of section 376.30781, Florida 1988 Statutes, is amended to read: 1989 376.30781Tax credits for rehabilitation of drycleaning 1990 solvent-contaminated sites and brownfield sites in designated 1991 brownfield areas; application process; rulemaking authority; 1992 revocation authority. 1993 (4)(a)The Department of Environmental Protection is 1994 responsible for allocating the tax credits provided for in s. 1995 220.1845, which may not exceed a total of $27.5 million in tax 1996 credits in fiscal year 2021-2022 and $10 million in tax credits 1997 each fiscal year thereafter. 1998 (b)In addition to the amount specified in paragraph (a), 1999 $150 million of tax credits may be granted during the period 2000 beginning in fiscal year 2023-2024 through 2027-2028. This 2001 paragraph is repealed on July 1, 2028. 2002 Section 39.Section 220.197, Florida Statutes, is created 2003 to read: 2004 220.197Main Street Historic Tourism and Revitalization 2005 Act; tax credits; reports. 2006 (1)SHORT TITLE.This section may be cited as the Main 2007 Street Historic Tourism and Revitalization Act. 2008 (2)DEFINITIONS.As used in this section, the term: 2009 (a)Accredited Main Street Program means an active 2010 Florida Main Street Program or the Orlando Main Streets program, 2011 provided that such program meets the Main Street America 2012 accreditation standards. An Accredited Main Street Program must 2013 meet all of the following criteria: 2014 1.Have broad-based community support for the commercial 2015 district revitalization process with strong support from the 2016 public and private sectors. 2017 2.Have a developed vision and mission statement relevant 2018 to community conditions and to Main Street Americas 2019 organizational stage. 2020 3.Have a comprehensive Main Street America work plan. 2021 4.Possess a historic preservation ethic. 2022 5.Have an active board of directors and committees. 2023 6.Have an adequate operating budget. 2024 7.Have a paid professional program manager. 2025 8.Conduct a program of ongoing training for staff and 2026 volunteers. 2027 9.Report key statistics. 2028 10.Be a current member of Main Street America. 2029 (b)Certified historic structure means a building and its 2030 structural components as defined in 36 C.F.R. s. 67.2 which is 2031 of a character subject to the allowance for depreciation 2032 provided in s. 167 of the Internal Revenue Code of 1986, as 2033 amended, and which is: 2034 1.Individually listed in the National Register of Historic 2035 Places; or 2036 2.Located within a registered historic district and 2037 certified by the United States Secretary of the Interior as 2038 being of historic significance to the registered historic 2039 district as set forth in 36 C.F.R. s. 67.2. 2040 (c)Certified rehabilitation means the rehabilitation of 2041 a certified historic structure which the United States Secretary 2042 of the Interior has certified to the United States Secretary of 2043 the Treasury as being consistent with the historic character of 2044 the certified historic structure and, if applicable, consistent 2045 with the registered historic district in which the certified 2046 historic structure is located as set forth in 36 C.F.R. s. 67.2. 2047 (d)Division means the Division of Historical Resources 2048 of the Department of State. 2049 (e)Florida Main Street Program means a statewide 2050 historic preservation-based downtown revitalization assistance 2051 program created, maintained, and administered by the division 2052 under s. 267.031(5). 2053 (f)Local program area means the specific geographic area 2054 in which an Accredited Main Street Program is conducted as 2055 approved and maintained by the division or in which the Orlando 2056 Main Streets program is conducted. 2057 (g)Long-term leasehold means a leasehold in a 2058 nonresidential real property for a term of 39 years or more or a 2059 leasehold in a residential real property for a term of 27.5 2060 years or more. 2061 (h)Main Street America means a national network of 2062 grassroots organizations revitalizing historic downtown areas 2063 under the leadership of the National Main Street Center, Inc., a 2064 subsidiary of the National Trust for Historic Preservation. 2065 (i)National Register of Historic Places means the list 2066 of historic properties significant in American history, 2067 architecture, archeology, engineering, and culture maintained by 2068 the United States Secretary of the Interior as authorized in 54 2069 U.S.C. s. 3021. 2070 (j)Orlando Main Streets means a historic preservation 2071 based district revitalization program administered by the City 2072 of Orlando. 2073 (k)Placed in service means the time that property is 2074 first placed by the taxpayer in a condition or state of 2075 readiness and availability for a specifically assigned function, 2076 whether for use in a trade or business, for the production of 2077 income, or in a tax-exempt activity. 2078 (l)Qualified expenses means rehabilitation expenditures 2079 incurred in this state which qualify for the credit under 26 2080 U.S.C. s. 47. 2081 (m)Registered historic district means a district listed 2082 in the National Register of Historic Places or a district: 2083 1.Designated under general law or local ordinance and 2084 certified by the United States Secretary of the Interior as 2085 meeting criteria that will substantially achieve the purposes of 2086 preserving and rehabilitating buildings of historic significance 2087 to the district; and 2088 2.Certified by the United States Secretary of the Interior 2089 as meeting substantially all of the requirements for listing a 2090 district in the National Register of Historic Places. 2091 (n)Taxpayer has the same meaning as in s. 220.03(1)(z), 2092 but also includes an insurer subject to the insurance premium 2093 tax under s. 624.509. 2094 (3)ELIGIBILITY. 2095 (a)To receive a tax credit under this section, an 2096 applicant must apply to the division, no later than 6 months 2097 after the date the certified historic structure is placed in 2098 service, for a tax credit for qualified expenses in the amount 2099 and under the conditions and limitations provided in this 2100 section. The applicant must provide the division with all of the 2101 following: 2102 1.Documentation showing that: 2103 a.The rehabilitation is a certified rehabilitation; 2104 b.The structure is a certified historic structure, is 2105 income-producing, is located within this state, and is placed 2106 into service on or after January 1, 2024; 2107 c.The applicant had an ownership or a long-term leasehold 2108 interest in the certified historic structure in the year during 2109 which the certified historic structure was placed into service; 2110 d.The total amount of qualified expenses incurred in 2111 rehabilitating the certified historic structure exceeded $5,000; 2112 e.The qualified expenses were incurred in this state; and 2113 f.The applicant received a tax credit for the qualified 2114 expenses under 26 U.S.C. s. 47. 2115 2.An official certificate of eligibility from the 2116 division, signed by the State Historic Preservation Officer or 2117 the Deputy State Historic Preservation Officer, attesting that 2118 the project has been approved by the National Park Service. The 2119 attestation must identify if the project is located within a 2120 local program area. 2121 3.National Park Service Form 10-168c (Rev. 2019), titled 2122 Historic Preservation Certification Application-Part 3-Request 2123 for Certification of Completed Work, or a similar form, signed 2124 by an officer of the National Park Service, attesting that the 2125 completed rehabilitation meets the United States Secretary of 2126 the Interiors Standards for Rehabilitation and is consistent 2127 with the historic character of the property and, if applicable, 2128 the district in which the completed rehabilitation is located. 2129 The form may be obtained from the National Park Service. 2130 4.The dates during which the certified historic structure 2131 was rehabilitated, the date the certified historic structure was 2132 placed into service after the certified rehabilitation was 2133 completed, and evidence that the certified historic structure 2134 was placed into service after the certified rehabilitation was 2135 completed. 2136 5.A list of total qualified expenses incurred in 2137 rehabilitating the certified historic structure. For certified 2138 rehabilitations with qualified expenses that exceed $750,000, 2139 the applicant must submit an audited cost report issued by a 2140 certified public accountant which itemizes the qualified 2141 expenses incurred in rehabilitating the certified historic 2142 structure. An applicant may submit an audited cost report issued 2143 by a certified public accountant which was created for purposes 2144 of applying for a federal historic rehabilitation tax credit and 2145 which includes all of the qualified expenses incurred in 2146 rehabilitating the certified historic structure. 2147 6.An attestation of the total qualified expenses incurred 2148 by the applicant in rehabilitating the certified historic 2149 structure. 2150 7.The information required to be reported by the division 2151 in subsection (8) to enable the division to compile its annual 2152 report. 2153 2154 This paragraph may not be construed to restrict an applicant 2155 from making an application with the division before the 2156 certified historic structure is placed in service. However, a 2157 final determination on eligibility may not be made until the 2158 certified historic structure is placed in service. 2159 (b)Within 90 days after receipt of the information 2160 required under paragraph (a) or the certified historic structure 2161 is placed in service, whichever is later, the division shall 2162 approve or deny the application. If approved, the division must 2163 provide a letter of certification to the applicant consistent 2164 with any restrictions imposed. If the division denies any part 2165 of the requested credit, the division must inform the applicant 2166 of the grounds for the denial. The division must submit a copy 2167 of the certification and the information provided by the 2168 applicant to the department within 10 days after the divisions 2169 approval. 2170 (4)CERTIFIED REHABILITATION TAX CREDIT.For taxable years 2171 beginning on or after January 1, 2024, there is allowed a credit 2172 against any tax due for a taxable year under this chapter or s. 2173 624.509 after the application of any other allowable credits by 2174 the taxpayer in an amount equal to: 2175 (a)Twenty percent of the total qualified expenses incurred 2176 in this state in rehabilitating a certified historic structure 2177 that has been approved by the National Park Service to receive 2178 the federal historic rehabilitation tax credit; or 2179 (b)Thirty percent of the total qualified expenses incurred 2180 in this state in rehabilitating a certified historic structure 2181 that has been approved by the National Park Service to receive 2182 the federal historic rehabilitation tax credit and that is 2183 located within a local program area. 2184 2185 The tax credit may be used to offset the corporate income tax 2186 imposed under this chapter and the insurance premium tax imposed 2187 in s. 624.509. An insurer claiming a credit against insurance 2188 premium tax liability under this section may not be required to 2189 pay any additional retaliatory tax levied pursuant to s. 2190 624.5091 as a result of claiming such credit. Section 624.5091 2191 does not limit such credit in any manner. 2192 (5)CARRYFORWARD OF TAX CREDIT. 2193 (a)If a tax credit exceeds the amount of tax owed, the 2194 taxpayer may carry forward the unused tax credit for a period of 2195 up to 5 taxable years. 2196 (b)A carryforward is considered the remaining portion of a 2197 tax credit that cannot be claimed in the current taxable year. 2198 (6)SALE OR TRANSFER OF TAX CREDIT. 2199 (a)All or part of the tax credit may be sold or 2200 transferred. 2201 (b)A taxpayer to which all or part of the tax credit is 2202 sold or transferred may sell or transfer to another taxpayer all 2203 or part of the tax credit that may otherwise be claimed. 2204 (c)A taxpayer that sells or transfers a tax credit to 2205 another taxpayer must provide a copy of the certificate of 2206 eligibility provided under subparagraph (3)(a)2. together with 2207 the audited cost report, if applicable, to the purchaser or 2208 transferee. 2209 (d)Qualified expenses may be counted only once in 2210 determining the amount of an available tax credit, and more than 2211 one taxpayer may not claim a tax credit for the same qualified 2212 expenses. 2213 (e)There is no limit on the total number of transactions 2214 for the sale or transfer of all or part of a tax credit. 2215 (f)1.No later than the 30th day after the date of a sale 2216 or transfer, the seller or transferor and the purchaser or 2217 transferee shall jointly submit written notice of the sale or 2218 transfer to the department on a form prescribed by the 2219 department. The notice must include all of the following: 2220 a.The date of the sale or transfer. 2221 b.The amount of the tax credit sold or transferred. 2222 c.The name and federal tax identification number of the 2223 seller or transferor of the tax credit and the purchaser or 2224 transferee. 2225 d.The amount of the tax credit owned by the seller or 2226 transferor before the sale or transfer and the amount the seller 2227 or transferor retained, if any, after the sale or transfer. 2228 2.The sale or transfer of a tax credit under this 2229 subsection does not extend the period for which a tax credit may 2230 be carried forward and does not increase the total amount of the 2231 tax credit that may be claimed. 2232 3.If a taxpayer claims a tax credit for qualified 2233 expenses, another taxpayer may not use the same expenses as the 2234 basis for claiming a tax credit. 2235 4.Notwithstanding the requirements of this subsection, a 2236 tax credit earned by, purchased by, or transferred to a 2237 partnership, limited liability company, S corporation, or other 2238 pass-through taxpayer may be allocated to the partners, members, 2239 or shareholders of that taxpayer in accordance with any 2240 agreement among the partners, members, or shareholders and 2241 without regard to the ownership interest of the partners, 2242 members, or shareholders in the rehabilitated certified historic 2243 structure. 2244 (g)If the tax credit is reduced due to a determination, 2245 examination, or audit by the department, the tax deficiency 2246 shall be recovered from the taxpayer that sold or transferred 2247 the tax credit or the purchaser or transferee that claimed the 2248 tax credit up to the amount of the tax credit taken. 2249 (h)Any subsequent deficiencies shall be assessed against 2250 the purchaser or transferee that claimed the tax credit or, in 2251 the case of multiple succeeding entities, in the order of tax 2252 credit succession. 2253 (7)AUDIT AUTHORITY; REVOCATION AND FORFEITURE OF TAX 2254 CREDITS; FRAUDULENT CLAIMS. 2255 (a)The department, with assistance from the division, may 2256 perform any additional financial and technical audits and 2257 examinations, including examining the accounts, books, or 2258 records of the tax credit applicant, to verify the legitimacy of 2259 the qualified expenses included in a tax credit return and to 2260 ensure compliance with this section. If requested by the 2261 department, the division must provide technical assistance for 2262 any technical audits or examinations performed under this 2263 subsection. 2264 (b)It is grounds for forfeiture of previously claimed and 2265 received tax credits if the department determines, as a result 2266 of an audit or information received from the division or the 2267 United States Department of the Interior, that an applicant or a 2268 taxpayer received a tax credit pursuant to this section to which 2269 the taxpayer was not entitled. In the case of fraud, the 2270 taxpayer may not claim any future tax credits under this 2271 section. 2272 (c)The taxpayer must return forfeited tax credits to the 2273 department, and such funds shall be paid into the General 2274 Revenue Fund. 2275 (d)The taxpayer shall file with the department an amended 2276 tax return or such other report as the department prescribes and 2277 shall pay any required tax within 60 days after the taxpayer 2278 receives notification from the United States Internal Revenue 2279 Service that a previously approved tax credit has been revoked 2280 or modified, if uncontested, or within 60 days after a final 2281 order is issued following proceedings involving a contested 2282 revocation or modification order. 2283 (e)A notice of deficiency may be issued by the department 2284 at any time within 5 years after the date on which the taxpayer 2285 receives notification from the United States Internal Revenue 2286 Service that a previously approved tax credit has been revoked 2287 or modified. If a taxpayer fails to notify the department of any 2288 change in its tax credit claimed, a notice of deficiency may be 2289 issued at any time. In either case, the amount of any proposed 2290 assessment set forth in such notice of deficiency is limited to 2291 the amount of the tax credit claimed. 2292 (f)A taxpayer that fails to report and timely pay any tax 2293 due as a result of the forfeiture of its tax credit violates 2294 this section and is subject to applicable penalties and 2295 interest. 2296 (8)ANNUAL REPORT.Based on the applications submitted and 2297 approved, the division shall submit a report by December 1 of 2298 each year to the President of the Senate and the Speaker of the 2299 House of Representatives which identifies, in the aggregate, all 2300 of the following: 2301 (a)The number of employees hired during construction 2302 phases. 2303 (b)The use of each newly rehabilitated building and the 2304 expected number of employees hired. 2305 (c)The number of affordable housing units created or 2306 preserved. As used in this paragraph, the term affordable has 2307 the same meaning as in s. 420.0004. 2308 (d)The property values before and after the certified 2309 rehabilitations. 2310 (9)DEPARTMENT DUTIES.The department shall: 2311 (a)Establish a cooperative agreement with the division. 2312 (b)Adopt any necessary forms required to claim a tax 2313 credit under this section. 2314 (c)Provide administrative guidelines and procedures 2315 required to administer this section, including rules 2316 establishing an entitlement to and sale or transfer of a tax 2317 credit under this section. 2318 (d)Provide examination and audit procedures required to 2319 administer this section. 2320 (10)APPLICABILITY.This section applies to taxable years 2321 beginning, and for qualified expenses incurred, on or after 2322 January 1, 2024. 2323 (11)RULES.The department and the division may adopt rules 2324 to administer this section. 2325 Section 40.Paragraph (c) of subsection (2) of section 2326 220.222, Florida Statutes, as amended by section 22 of chapter 2327 2023-17, Laws of Florida, is amended to read: 2328 220.222Returns; time and place for filing. 2329 (2) 2330 (c)1.For purposes of this subsection, a taxpayer is not in 2331 compliance with s. 220.32 if the taxpayer underpays the required 2332 payment by more than the greater of $2,000 or 30 percent of the 2333 tax shown on the return when filed. 2334 2.For the purpose of determining compliance with s. 220.32 2335 as referenced in subparagraph 1., the tax shown on the return 2336 when filed must include the amount of the allowable credits 2337 taken on the return pursuant to s. 220.1875, s. 220.1876, s. 2338 220.1877, or s. 220.1878. 2339 Section 41.Paragraph (a) of subsection (5) of section 2340 402.62, Florida Statutes, is amended to read: 2341 402.62Strong Families Tax Credit. 2342 (5)STRONG FAMILIES TAX CREDITS; APPLICATIONS, TRANSFERS, 2343 AND LIMITATIONS. 2344 (a)Beginning in fiscal year 2023-2024 2022-2023, the tax 2345 credit cap amount is $20 $10 million in each state fiscal year. 2346 Section 42.Subsection (7) of section 624.509, Florida 2347 Statutes, is amended to read: 2348 624.509Premium tax; rate and computation. 2349 (7)Credits and deductions against the tax imposed by this 2350 section shall be taken in the following order: deductions for 2351 assessments made pursuant to s. 440.51; credits for taxes paid 2352 under ss. 175.101 and 185.08; credits for income taxes paid 2353 under chapter 220 and the credit allowed under subsection (5), 2354 as these credits are limited by subsection (6); the credit 2355 allowed under s. 624.51057; the credit allowed under s. 220.197; 2356 and all other available credits and deductions. 2357 Section 43.Clothing, wallets, and bags; school supplies; 2358 learning aids and jigsaw puzzles; personal computers and 2359 personal computer-related accessories; sales tax holidays. 2360 (1)The tax levied under chapter 212, Florida Statutes, may 2361 not be collected during the period from July 24, 2023, through 2362 August 6, 2023, or during the period from January 1, 2024, 2363 through January 14, 2024, on the retail sale of: 2364 (a)Clothing, wallets, or bags, including handbags, 2365 backpacks, fanny packs, and diaper bags, but excluding 2366 briefcases, suitcases, and other garment bags, having a sales 2367 price of $100 or less per item. As used in this paragraph, the 2368 term clothing means: 2369 1.Any article of wearing apparel intended to be worn on or 2370 about the human body, excluding watches, watchbands, jewelry, 2371 umbrellas, and handkerchiefs; and 2372 2.All footwear, excluding skis, swim fins, roller blades, 2373 and skates. 2374 (b)School supplies having a sales price of $50 or less per 2375 item. As used in this paragraph, the term school supplies 2376 means pens, pencils, erasers, crayons, notebooks, notebook 2377 filler paper, legal pads, binders, lunch boxes, construction 2378 paper, markers, folders, poster board, composition books, poster 2379 paper, scissors, cellophane tape, glue or paste, rulers, 2380 computer disks, staplers and staples used to secure paper 2381 products, protractors, compasses, and calculators. 2382 (c)Learning aids and jigsaw puzzles having a sales price 2383 of $30 or less. As used in this paragraph, the term learning 2384 aids means flashcards or other learning cards, matching or 2385 other memory games, puzzle books and search-and-find books, 2386 interactive or electronic books and toys intended to teach 2387 reading or math skills, and stacking or nesting blocks or sets. 2388 (d)Personal computers or personal computer-related 2389 accessories purchased for noncommercial home or personal use 2390 having a sales price of $1,500 or less. As used in this 2391 paragraph, the term: 2392 1.Personal computers includes electronic book readers, 2393 laptops, desktops, handhelds, tablets, or tower computers. The 2394 term does not include cellular telephones, video game consoles, 2395 digital media receivers, or devices that are not primarily 2396 designed to process data. 2397 2.Personal computer-related accessories includes 2398 keyboards, mice, personal digital assistants, monitors, other 2399 peripheral devices, modems, routers, and nonrecreational 2400 software, regardless of whether the accessories are used in 2401 association with a personal computer base unit. The term does 2402 not include furniture or systems, devices, software, monitors 2403 with a television tuner, or peripherals that are designed or 2404 intended primarily for recreational use. 2405 (2)The tax exemptions provided in this section do not 2406 apply to sales within a theme park or entertainment complex as 2407 defined in s. 509.013(9), Florida Statutes, within a public 2408 lodging establishment as defined in s. 509.013(4), Florida 2409 Statutes, or within an airport as defined in s. 330.27(2), 2410 Florida Statutes. 2411 (3)The tax exemptions provided in this section apply at 2412 the option of the dealer if less than 5 percent of the dealers 2413 gross sales of tangible personal property in the prior calendar 2414 year consisted of items that would be exempt under this section. 2415 If a qualifying dealer chooses not to participate in the tax 2416 holiday, by July 17, 2023, for the tax holiday beginning July 2417 24, 2023, and by December 23, 2023, for the tax holiday 2418 beginning January 1, 2024, the dealer must notify the Department 2419 of Revenue in writing of its election to collect sales tax 2420 during the holiday and must post a copy of that notice in a 2421 conspicuous location at its place of business. 2422 (4)The Department of Revenue is authorized, and all 2423 conditions are deemed met, to adopt emergency rules pursuant to 2424 s. 120.54(4), Florida Statutes, for the purpose of implementing 2425 this section. 2426 (5)This section shall take effect upon this act becoming a 2427 law. 2428 Section 44.Disaster preparedness supplies; sales tax 2429 holiday. 2430 (1)The tax levied under chapter 212, Florida Statutes, may 2431 not be collected during the period from May 27, 2023, through 2432 June 9, 2023, on the sale of: 2433 (a)A portable self-powered light source with a sales price 2434 of $40 or less. 2435 (b)A portable self-powered radio, two-way radio, or 2436 weather-band radio with a sales price of $50 or less. 2437 (c)A tarpaulin or other flexible waterproof sheeting with 2438 a sales price of $100 or less. 2439 (d)An item normally sold as, or generally advertised as, a 2440 ground anchor system or tie-down kit with a sales price of $100 2441 or less. 2442 (e)A gas or diesel fuel tank with a sales price of $50 or 2443 less. 2444 (f)A package of AA-cell, AAA-cell, C-cell, D-cell, 6- 2445 volt, or 9-volt batteries, excluding automobile and boat 2446 batteries, with a sales price of $50 or less. 2447 (g)A nonelectric food storage cooler with a sales price of 2448 $60 or less. 2449 (h)A portable generator used to provide light or 2450 communications or preserve food in the event of a power outage 2451 with a sales price of $3,000 or less. 2452 (i)Reusable ice with a sales price of $20 or less. 2453 (j)A portable power bank with a sales price of $60 or 2454 less. 2455 (k)A smoke detector or smoke alarm with a sales price of 2456 $70 or less. 2457 (l)A fire extinguisher with a sales price of $70 or less. 2458 (m)A carbon monoxide detector with a sales price of $70 or 2459 less. 2460 (n)Supplies necessary for the evacuation of household 2461 pets. For purposes of this exemption, the term supplies 2462 necessary means the purchase for noncommercial use of: 2463 1.Bags of dry dog food or cat food weighing 50 or fewer 2464 pounds with a sales price of $100 or less per bag. 2465 2.Cans or pouches of wet dog food or cat food with a sales 2466 price of $10 or less per can or pouch or the equivalent if sold 2467 in a box or case. 2468 3.Over-the-counter pet medications with a sales price of 2469 $100 or less per item. 2470 4.Portable kennels or pet carriers with a sales price of 2471 $100 or less per item. 2472 5.Manual can openers with a sales price of $15 or less per 2473 item. 2474 6.Leashes, collars, and muzzles with a sales price of $20 2475 or less per item. 2476 7.Collapsible or travel-sized food bowls or water bowls 2477 with a sales price of $15 or less per item. 2478 8.Cat litter weighing 25 or fewer pounds with a sales 2479 price of $25 or less per item. 2480 9.Cat litter pans with a sales price of $15 or less per 2481 item. 2482 10.Pet waste disposal bags with a sales price of $15 or 2483 less per package. 2484 11.Pet pads with a sales price of $20 or less per box or 2485 package. 2486 12.Hamster or rabbit substrate with a sales price of $15 2487 or less per package. 2488 13.Pet beds with a sales price of $40 or less per item. 2489 (o)Common household consumable items with a sales price of 2490 $30 or less. For purposes of this paragraph, the term common 2491 household consumable items means: 2492 1.The following laundry detergent and supplies: powder 2493 detergent; liquid detergent; or pod detergent, fabric softener, 2494 dryer sheets, stain removers, and bleach. 2495 2.Toilet paper. 2496 3.Paper towels. 2497 4.Paper napkins and tissues. 2498 5.Facial tissues. 2499 6.Hand soap, bar soap and body wash. 2500 7.Sunscreen and sunblock. 2501 8.Dish soap and detergents, including powder detergents, 2502 liquid detergents, or pod detergents or rinse agents that can be 2503 used in dishwashers. 2504 9.Cleaning or disinfecting wipes and sprays. 2505 10.Hand sanitizer. 2506 11.Trash bags. 2507 (2)The tax exemptions provided in this section do not 2508 apply to sales within a theme park or entertainment complex as 2509 defined in s. 509.013(9), Florida Statutes, within a public 2510 lodging establishment as defined in s. 509.013(4), Florida 2511 Statutes, or within an airport as defined in s. 330.27(2), 2512 Florida Statutes. 2513 (3)The Department of Revenue is authorized, and all 2514 conditions are deemed met, to adopt emergency rules pursuant to 2515 s. 120.54(4), Florida Statutes, for the purpose of implementing 2516 this section. 2517 (4)This section shall take effect upon this act becoming a 2518 law. 2519 Section 45.Freedom Summer; sales tax holiday. 2520 (1)The taxes levied under chapter 212, Florida Statutes, 2521 may not be collected on purchases made during the period from 2522 May 29, 2023, through September 4, 2023, on: 2523 (a)The sale by way of admissions, as defined in s. 2524 212.02(1), Florida Statutes, for: 2525 1.A live music event scheduled to be held on any date or 2526 dates from May 29, 2023, through December 31, 2023; 2527 2.A live sporting event scheduled to be held on any date 2528 or dates from May 29, 2023, through December 31, 2023; 2529 3.A movie to be shown in a movie theater on any date or 2530 dates from May 29, 2023, through December 31, 2023; 2531 4.Entry to a museum, including any annual passes; 2532 5.Entry to a state park, including any annual passes; 2533 6.Entry to a ballet, play, or musical theatre performance 2534 scheduled to be held on any date or dates from May 29, 2023, 2535 through December 31, 2023; 2536 7.Season tickets for ballets, plays, music events, or 2537 musical theatre performances; 2538 8.Entry to a fair, festival, or cultural event scheduled 2539 to be held on any date or dates from May 29, 2023, through 2540 December 31, 2023; or 2541 9.Use of or access to private and membership clubs 2542 providing physical fitness facilities from May 29, 2023, through 2543 December 31, 2023. 2544 (b)The retail sale of boating and water activity supplies, 2545 camping supplies, fishing supplies, general outdoor supplies, 2546 residential pool supplies, childrens toys and childrens 2547 athletic equipment. As used in this section, the term: 2548 1.Boating and water activity supplies means life jackets 2549 and coolers with a sales price of $75 or less; recreational pool 2550 tubes, pool floats, inflatable chairs, and pool toys with a 2551 sales price of $35 or less; safety flares with a sales price of 2552 $50 or less; water skis, wakeboards, kneeboards, and 2553 recreational inflatable water tubes or floats capable of being 2554 towed with a sales price of $150 or less; paddleboards and 2555 surfboards with a sales price of $300 or less; canoes and kayaks 2556 with a sales price of $500 or less; paddles and oars with a 2557 sales price of $75 or less; and snorkels, goggles, and swimming 2558 masks with a sales price of $25 or less. 2559 2.Camping supplies means tents with a sales price of 2560 $200 or less; sleeping bags, portable hammocks, camping stoves, 2561 and collapsible camping chairs with a sales price of $50 or 2562 less; and camping lanterns and flashlights with a sales price of 2563 $30 or less. 2564 3.Fishing supplies means rods and reels with a sales 2565 price of $75 or less if sold individually, or $150 or less if 2566 sold as a set; tackle boxes or bags with a sales price of $30 or 2567 less; and bait or fishing tackle with a sales price of $5 or 2568 less if sold individually, or $10 or less if multiple items are 2569 sold together. The term does not include supplies used for 2570 commercial fishing purposes. 2571 4.General outdoor supplies means sunscreen or insect 2572 repellant with a sales price of $15 or less; sunglasses with a 2573 sales price of $100 or less; binoculars with a sales prices of 2574 $200 or less; water bottles with a sales price of $30 or less; 2575 hydration packs with a sales price of $50 or less; outdoor gas 2576 or charcoal grills with a sales price of $250 or less; bicycle 2577 helmets with a sales price of $50 or less; and bicycles with a 2578 sales price of $500 or less. 2579 5.Residential pool supplies means individual residential 2580 pool and spa replacement parts, nets, filters, lights, and 2581 covers with a sales price of $100 or less; and residential pool 2582 and spa chemicals purchased by an individual with a sales price 2583 of $150 or less. 2584 6.Childrens athletic equipment means a consumer product 2585 with a sales price of $100 or less designed or intended by the 2586 manufacturer for use by a child 12 years of age or younger when 2587 the child engages in an athletic activity. In determining 2588 whether consumer products are designed or intended for use by a 2589 child 12 years of age or younger, the following factors shall be 2590 considered: 2591 a.A statement by a manufacturer about the intended use of 2592 such product, including a label on such product if such 2593 statement is reasonable. 2594 b.Whether the product is represented in its packaging, 2595 display, promotion, or advertising as appropriate for use by 2596 children 12 years of age or younger. 2597 7.Childrens toys means a consumer product with a sales 2598 price of $75 or less designed or intended by the manufacturer 2599 for a child 12 years of age or younger for use by the child when 2600 the child plays. In determining whether consumer products are 2601 designed or intended for use by a child 12 years of age or 2602 younger, the following factors shall be considered: 2603 a.A statement by a manufacturer about the intended use of 2604 such product, including a label on such product if such 2605 statement is reasonable. 2606 b.Whether the product is represented in its packaging, 2607 display, promotion, or advertising as appropriate for use by 2608 children 12 years of age or younger. 2609 (2)The tax exemptions provided in this section do not 2610 apply to sales within a theme park or entertainment complex as 2611 defined in s. 509.013(9), Florida Statutes, within a public 2612 lodging establishment as defined in s. 509.013(4), Florida 2613 Statutes, or within an airport as defined in s. 330.27(2), 2614 Florida Statutes. 2615 (3)If a purchaser of an admission purchases the admission 2616 exempt from tax pursuant to this section and subsequently 2617 resells the admission, such exempt purchaser shall collect tax 2618 on the full sales price of the resold admission. 2619 (4)The Department of Revenue is authorized, and all 2620 conditions are deemed met, to adopt emergency rules pursuant to 2621 s. 120.54(4), Florida Statutes, for the purpose of implementing 2622 this section. 2623 (5)This section shall take effect upon this act becoming a 2624 law. 2625 Section 46.Tools commonly used by skilled trade workers; 2626 Tool Time sales tax holiday. 2627 (1)The tax levied under chapter 212, Florida Statutes, may 2628 not be collected during the period from September 2, 2023, 2629 through September 8, 2023, on the retail sale of: 2630 (a)Hand tools with a sales price of $50 or less per item. 2631 (b)Power tools with a sales price of $300 or less per 2632 item. 2633 (c)Power tool batteries with a sales price of $150 or less 2634 per item. 2635 (d)Work gloves with a sales price of $25 or less per pair. 2636 (e)Safety glasses with a sales price of $50 or less per 2637 pair, or the equivalent if sold in sets of more than one pair. 2638 (f)Protective coveralls with a sales price of $50 or less 2639 per item. 2640 (g)Work boots with a sales price of $175 or less per pair. 2641 (h)Tool belts with a sales price of $100 or less per item. 2642 (i)Duffle bags or tote bags with a sales price of $50 or 2643 less per item. 2644 (j)Tool boxes with a sales price of $75 or less per item. 2645 (k)Tool boxes for vehicles with a sales price of $300 or 2646 less per item. 2647 (l)Industry textbooks and code books with a sales price of 2648 $125 or less per item. 2649 (m)Electrical voltage and testing equipment with a sales 2650 price of $100 or less per item. 2651 (n)LED flashlights with a sales price of $50 or less per 2652 item. 2653 (o)Shop lights with a sales price of $100 or less per 2654 item. 2655 (p)Handheld pipe cutters, drain opening tools, and 2656 plumbing inspection equipment with a sales price of $150 or less 2657 per item. 2658 (q)Shovels with a sales price of $50 or less. 2659 (r)Rakes with a sales price of $50 or less. 2660 (s)Hard hats and other head protection with a sales price 2661 of $100 or less. 2662 (t)Hearing protection items with a sales price of $75 or 2663 less. 2664 (u)Ladders with a sales price of $250 or less. 2665 (v)Fuel cans with a sales price of $50 or less. 2666 (w)High visibility safety vests with a sales price of $30 2667 or less. 2668 (2)The tax exemptions provided in this section do not 2669 apply to sales within a theme park or entertainment complex as 2670 defined in s. 509.013(9), Florida Statutes, within a public 2671 lodging establishment as defined in s. 509.013(4), Florida 2672 Statutes, or within an airport as defined in s. 330.27(2), 2673 Florida Statutes. 2674 (3)The Department of Revenue is authorized, and all 2675 conditions are deemed met, to adopt emergency rules pursuant to 2676 s. 120.54(4), Florida Statutes, for the purpose of implementing 2677 this section. 2678 Section 47.(1)The tax levied under chapter 212, Florida 2679 Statutes, may not be collected during the period from July 1, 2680 2023, through June 30, 2024, on the retail sale of a new ENERGY 2681 STAR appliance for noncommercial use. 2682 (2)As used in this section, the term ENERGY STAR 2683 appliance means one of the following products, if such product 2684 is designated by the United States Environmental Protection 2685 Agency and the United States Department of Energy as meeting or 2686 exceeding each agencys requirements under the ENERGY STAR 2687 program, and is affixed with an ENERGY STAR label: 2688 (a)A washing machine with a sales price of $1,500 or less; 2689 (b)A clothes dryer with a sales price of $1,500 or less; 2690 (c)A water heater with a sales price of $1,500 or less; or 2691 (d)A refrigerator or combination refrigerator/freezer with 2692 a sales price of $4,500 or less. 2693 (3)This section shall take effect upon this act becoming a 2694 law. 2695 Section 48.(1)The tax levied under chapter 212, Florida 2696 Statutes, may not be collected during the period from July 1, 2697 2023, through June 30, 2024, on the retail sale of gas ranges 2698 and cooktops. 2699 (2)As used in this section, the term gas ranges and 2700 cooktops means any range or cooktop fueled by combustible gas, 2701 such as natural gas, propane, butane, liquefied petroleum gas, 2702 or other flammable gas. It does not include outdoor gas grills, 2703 camping stoves, or other portable stoves. 2704 (3)This section shall take effect upon this act becoming a 2705 law. 2706 Section 49.(1)The Department of Revenue is authorized, 2707 and all conditions are deemed met, to adopt emergency rules 2708 pursuant to s. 120.54(4), Florida Statutes, to implement the 2709 amendments made by this act to s. 212.08, Florida Statutes, the 2710 creation by this act of ss. 220.197 and 220.199, Florida 2711 Statutes, and the temporary tax exemptions for ENERGY STAR 2712 appliances and gas ranges and cooktops. Notwithstanding any 2713 other law, emergency rules adopted pursuant to this subsection 2714 are effective for 6 months after adoption and may be renewed 2715 during the pendency of procedures to adopt permanent rules 2716 addressing the subject of the emergency rules. 2717 (2)This section shall take effect upon this act becoming a 2718 law and expires July 1, 2026. 2719 Section 50.(1)By October 1, 2023, a tax collector in a 2720 county that was required to refund property taxes to residential 2721 property owners pursuant to chapter 2022-272, Laws of Florida, 2722 may apply to the Department of Revenue for reimbursement of the 2723 property taxes refunded. 2724 (2)The Department of Revenue may adopt rules to implement 2725 this section, including, but not limited to, prescribing the 2726 form for applying for a refund and specifying the documentation 2727 required to substantiate the amount of the refund. 2728 (3)For fiscal year 2023-2024, the sum of $35 million is 2729 appropriated from the General Revenue Fund to the Department of 2730 Revenue for the purpose of issuing the reimbursements under this 2731 section. 2732 Section 51.Except as otherwise provided in this act and 2733 except for this section, which shall take effect upon this act 2734 becoming a law, this act shall take effect July 1, 2023.