Bill > H7097

Introduced Session

An act relating to taxation; amending s. 125.0104, F.S.; increasing a population limit on counties that may use tourist development tax revenues for certain uses; creating s. 193.019, F.S.; defining terms; requiring county property appraisers to annually calculate and submit to the Department of Revenue certain property tax reductions granted to owners of hospital property; requiring applicants for the property tax exemption for hospitals to annually submit certain information and a signed statement to the department; specifying requirements for the department in reviewing such information and in determining whether the exemption should be limited; requiring the department to publish certain data; authorizing the department to adopt rules; creating s. 193.1557, F.S.; extending the timeframe within which certain changes to property damaged or destroyed by Hurricane Michael must commence to prevent the assessed value of the property from increasing; providing applicability; providing for future repeal; amending s. 194.035, F.S.; specifying circumstances under which a special magistrate's appraisal may not be submitted as evidence to a value adjustment board; amending s. 195.073, F.S.; revising the property hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature classifications for certain multifamily housing and commercial and industrial properties; amending s. 195.096, F.S.; revising requirements for the department's review and publication of findings of county assessment rolls; amending s. 196.173, F.S.; revising the military operations that qualify certain servicemembers for an additional ad valorem tax exemption; providing applicability; revising the deadlines for applying for additional ad valorem tax exemptions for certain servicemembers for a specified tax year; authorizing a property appraiser to grant an exemption for an untimely filed application if certain conditions are met; providing procedures for an applicant to file a petition with the value adjustment board if an application is denied; providing applicability; amending s. 196.1978, F.S.; providing applicability of the affordable housing property tax exemption to vacant units if certain conditions are met; providing retroactive operation; providing legislative intent relating to ownership of exempt property by certain limited liability companies; providing applicability of the tax exemption, under certain circumstances, to certain units occupied by natural persons or families whose income no longer meets income limits; amending s. 200.065, F.S.; hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature authorizing a property appraiser in a county for which the Governor has declared a state of emergency to post notices of proposed property taxes on its website if mailing the notice is not possible; providing for an extension of sending the notice during such state of emergency; specifying a duty of the property appraiser; specifying hearing advertisement requirements for multicounty taxing authorities under certain circumstances; specifying procedures and requirements for taxing authorities, counties, and school districts for hearings and notices in the event of a state of emergency; amending s. 200.069, F.S.; specifying a limitation on the information that property appraisers may include in the notice of ad valorem taxes and non-ad valorem assessments; amending s. 206.05, F.S.; increasing the maximum bond the department may require from a terminal supplier, importer, exporter, or wholesaler of motor fuel; amending s. 206.8741, F.S.; revising a penalty for failure to provide or post a notice relating to dyed diesel fuel; amending s. 206.90, F.S.; increasing the maximum bond the department may require from a terminal supplier, importer, exporter, or wholesaler of diesel fuel; amending s. 212.05, F.S.; revising timeframes for certain documentation to be provided to hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature the department for the purposes of a sales tax exemption for the sale of certain boats and aircraft; amending s. 212.055, F.S.; specifying a limitation on the duration of a charter county and regional transportation system surtax levied pursuant to a referendum held on or after a certain date; requiring that resolutions to approve a school capital outlay surtax include a statement relating to the sharing of revenues with eligible charter schools in a specified manner; specifying authorized uses of surtax revenues shared with charter schools; providing an accounting requirement for charter schools; specifying the eligibility of charter schools; requiring that unencumbered funds revert to the sponsor under certain circumstances; providing applicability; creating s. 212.134, F.S.; specifying requirements for payment settlement entities, or their electronic payment facilitators or contracted third parties, in submitting information returns to the department; defining the term "payment settlement entity"; providing penalties; authorizing the department's executive director or his or her designee to waive penalties under certain circumstances; creating s. 212.181, F.S.; specifying requirements for counties and the department in updating certain databases and hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature determining business addresses for sales tax purposes; specifying a requirement for certain counties imposing a tourist development tax; providing procedures and requirements for correcting certain misallocations of certain tax distributions; providing construction; authorizing the department to adopt rules; creating s. 215.179, F.S.; prohibiting an owner of a public building or the owner's employee from seeking, accepting, or soliciting consideration for providing a certain allocation letter relating to energy efficient commercial building property; specifying a requirement for signing and returning the allocation letter; requiring certain persons to file an allocation request to the Department of Financial Services; providing construction; creating s. 213.0537, F.S.; authorizing the department to provide certain official correspondence to taxpayers electronically upon the affirmative request of the taxpayer; providing construction; defining terms; amending s. 213.21, F.S.; providing that the period for filing a claim for certain refunds is tolled during a period in which a taxpayer is engaged in certain informal conference procedures; amending s. 220.1105, F.S.; revising the definition of the term "final tax liability" for certain purposes; providing for retroactive hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature application; amending s. 443.163, F.S.; specifying that Employers Quarterly Reports filed with the Department of Economic Opportunity by certain employers must include any corrections; deleting an additional filing requirement for certain persons; revising penalties for employers failing to properly file the report or failing to properly remit contributions or reimbursements; revising criteria for requesting a waiver of a penalty with the tax collection service provider; amending s. 626.932, F.S.; decreasing the rate of the surplus lines tax; revising the applicable tax on certain surplus lines policies; requiring surplus lines agents to report certain information to the Florida Surplus Lines Service Office; amending s. 1013.64, F.S.; providing that educational facilities and sites funded solely through local impact fees are exempt from certain prohibited uses of funds; providing sales tax exemptions for certain clothing, wallets, bags, school supplies, personal computers, and personal computer- related accessories during a certain timeframe; defining terms; specifying locations where the exemptions do not apply; authorizing certain dealers to opt out of participating in the exemptions, subject to certain conditions; authorizing the department to hb7097-04-er ENROLLED , Engrossed 2 2020 Legislature adopt emergency rules; providing an appropriation; providing sales tax exemptions for certain disaster preparedness supplies during a certain timeframe; specifying locations where the exemptions do not apply; authorizing the department to adopt emergency rules; providing an appropriation; authorizing the department to adopt emergency rules for certain purposes; providing for expiration of that authority; providing effective dates.

AI Summary

Committee Categories

Bryan Ávila (R)*,  Mike Beltran (R),  Dane Eagle (R),  Jason Fischer (R),  Walter Hill (R), 

Other Sponsors (2)

Chapter No. 2020-10 (on 04/09/2020)

Official Document