Bill > S7046

Introduced Session

An act relating to taxation; amending s. 72.011, F.S.; authorizing a taxpayer to claim interest under certain circumstances; prohibiting a specified timeframe from being waived or tolled; providing construction and applicability; amending ss. 125.0168, 166.223, and 189.052, F.S.; prohibiting counties, municipalities, and special districts, respectively, from levying certain special assessments against more than a specified square footage amount per recreational vehicle parking space or campsite; providing applicability; amending s. 163.387, F.S.; revising the list of public bodies or taxing authorities that are exempt from appropriating certain revenues to the redevelopment trust fund; amending s. 193.155, F.S.; providing that the transfer of certain property to a lineal descendant is not a change in ownership under certain conditions; requiring a lineal descendant to file proof of entitlement; deeming certain property abandoned; providing construction and applicability; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; providing that back taxes apply only under certain circumstances; amending s. 194.032, F.S.; revising the purposes for which value adjustment boards are required to meet; amending s. 196.011, F.S.; prohibiting a taxpayer from being assessed certain penalties or interest under certain circumstances; providing that back taxes apply only under certain circumstances; amending s. 196.031, F.S.; specifying that owners who inherit an interest in property are allowed a tax exemption up to a certain value; providing applicability; amending s. 196.081, F.S.; revising a limitation on the amount of a tax exemption that a surviving spouse may transfer to a new residence; amending s. 196.173, F.S.; revising the list of military operations that qualify certain servicemembers for an ad valorem tax exemption; providing applicability; amending s. 196.1978, F.S.; revising a specified finding that a taxing authority must make in order to elect not to exempt certain property from certain ad valorem taxation; authorizing certain property owners in a multifamily project to apply for and continue to receive an exemption; providing applicability; specifying that certain ordinances are valid until a specified time; amending s. 200.065, F.S.; providing requirements for levying certain millage rates for certain taxing authorities; amending s. 202.18, F.S.; redirecting the transfer of certain communication services tax proceeds; amending s. 203.01, F.S.; specifying that a tax is imposed on gross receipts from utility services delivered to owners and operators of electric vehicle charging stations; specifying that the tax is not imposed in certain circumstances; providing an exception; specifying that certain owners or operators of electric vehicle charging stations are liable for a certain tax; requiring such owners or operators to register with the Department of Revenue to remit such tax; specifying the amount of such tax; specifying that distribution companies are relieved of the responsibility of collecting taxes under certain circumstances; requiring the department to look to owners and operators of electric vehicle charging stations for the recovery of taxes; amending s. 203.012, F.S.; revising the definition of the term “distribution company”; amending s. 212.04, F.S.; prohibiting taxes from being levied on admission to specified tournaments; providing for future expiration; amending s. 212.05, F.S.; providing that the sales tax rate on electrical power or energy includes provision of electric vehicle charging; creating s. 212.0516, F.S.; defining the term “electric vehicle charging station”; providing that the provision of electricity to a consumer at an electric vehicle charging station shall be considered the retail sale of electricity; specifying the sales tax rate; providing that certain purchases of electricity are for resale and include up to a certain percentage of electricity; specifying that certain taxes are in addition to certain taxes or fees; requiring that certain taxes be remitted in a specified manner; requiring certain recordkeeping for owners or operators of electric vehicle charging stations; requiring owners or operators of electric vehicle charging stations to furnish the seller of electricity with a specified affidavit and other information required by the department; providing civil penalties; specifying that the seller is relieved from the responsibility of collecting certain taxes under certain circumstances; requiring the department to look solely to owners or operators for the recovery of taxes under certain circumstances; providing applicability and construction; authorizing the department to adopt rules; amending s. 212.08, F.S.; exempting sales of certain tangible personal property made to state university contractors from the sales and use tax under certain circumstances; specifying that the exemption inures to the state university at a specified time and only through a refund of paid taxes; requiring that such refund be made within a specified timeframe; requiring a state university to file a specified application at certain intervals to receive a refund; providing requirements for the application; requiring the Department of Revenue to adopt rules; requiring a state university to file the application under a specified oath; exempting certain liquefied petroleum gas tanks from sales and use tax; amending s. 212.20, F.S.; revising the distribution of sales and use tax revenue to include a transfer to fiscally constrained counties; amending s. 218.67, F.S.; revising the conditions required for a county to be considered a fiscally constrained county; authorizing certain eligible counties to receive an additional distribution of sales and use tax revenue; revising the list of sources that the department must use to determine the amount distributed to fiscally constrained counties; revising the factors for allocation of the distribution of revenue to fiscally constrained counties; requiring that the computation and amount distributed be calculated using certain methods; requiring that fiscally constrained counties allocate such revenues for specified purposes; prohibiting such revenues from being used for a specified purpose; amending s. 288.062, F.S.; revising the certified tax credit amount for investor contributions in the Rural Community Investment Program; creating s. 377.817, F.S.; providing legislative findings; defining terms; prohibiting governmental entities from enacting or enforcing resolutions, ordinances, rules, codes, or policies to support a net zero policy; prohibiting governmental entities from using public funds in any manner that supports, implements, or advances certain net zero policies; prohibiting governmental entities from imposing any charge to advance a net zero policy; requiring each governmental entity to annually submit to the Department of Revenue a certain affidavit; prohibiting governmental entities from implementing, administering, or enforcing certain programs or joining organizations that have certain policies; providing construction; providing exceptions; providing applicability; amending s. 689.261, F.S.; defining the terms “listing platform” and “property”; requiring that certain property listings include estimated ad valorem taxes; prohibiting the use of the current owner’s ad valorem assessment or taxes to calculate the estimated ad valorem taxes under certain circumstances; requiring that listing platforms calculate and display the estimated ad valorem taxes using specified methods; prohibiting listing platforms from displaying the current owner’s ad valorem taxes if such ad valorem taxes are not estimated using a tax estimator or buyer payment calculator; requiring that listing platforms include a link to the county property appraiser’s homepage and tax estimator; requiring the Department of Revenue to maintain on its website a table of links to each county’s property appraiser’s homepage and tax estimator; prohibiting the previous year’s ad valorem taxes from being displayed as part of a property’s historical tax information; providing immunity for a person for any inaccuracies in the estimated ad valorem taxes on a property listed on a listing platform; prohibiting printed listing materials from including specified information; requiring the department to develop a formula that may be used by listing platforms to calculate the estimated ad valorem taxes; requiring each county property appraiser to provide to the department any information needed to develop such formula; requiring the department, by a specified date, to annually publish on its website the formula and information collected; requiring the department to annually develop a countywide aggregate average millage rate for each county for use by listing platforms for a specified purpose; requiring the department to require each county property appraiser to provide to the department any information needed to develop such rate; requiring the department, by a specified date and annually thereafter, to publish on its website the countywide aggregate average millage rate for each county; authorizing the department to adopt rules; amending s. 1011.71, F.S.; revising the definition of the term “school operational purposes”; providing applicability; amending ss. 125.01, 166.021, and 166.201, F.S.; conforming provisions to changes made by the act; amending ss. 212.205, 288.11621, 288.11631, 443.191, 571.26, and 571.265, F.S.; conforming cross-references; reenacting s. 259.042(9), F.S., relating to tax increment financing for conservation lands, to incorporate the amendment made by this act to s. 163.387, F.S.; reenacting ss. 203.0011 and 212.05011, F.S., relating to the combined rate for tax collected pursuant to certain provisions, to incorporate the amendments made by this act to s. 212.05, F.S.; reenacting ss. 125.0104(5)(c), 193.624(3), 196.182(2), 218.12(1), 218.125(1), 218.135(1), 218.136(1), 252.35(2)(cc), 288.0655(2)(b), 288.102(4), 339.2816(4)(c), 403.064(16)(h), 403.0741(6)(c), 589.08(2) and (3), and 1011.62(1)(f), F.S., relating to authorized uses of tourist development tax revenue; applicability of assessments of renewable energy source devices; application of exemptions of renewable energy source devices; appropriations to offset reductions in ad valorem tax revenue in fiscally constrained counties; offset for tax loss associated with certain constitutional amendments affecting fiscally constrained counties; offset for tax loss associated with reductions in value of certain citrus fruit packing and processing equipment; offset for ad valorem revenue loss affecting fiscally constrained counties; Division of Emergency Management powers; Rural Infrastructure Fund; one-to-one match requirement under the Supply Chain Innovation Grant Program; prioritization of road projects under the Small County Road Assistance Program; applicability of provisions related to reuse of reclaimed water; regulation of grease waste removal and disposal by local governments; land acquisition restrictions; and funds for operation of schools, respectively, to incorporate the amendment made to s. 218.67, F.S., in references thereto; exempting from sales and use tax the retail sale of ammunition, firearms, certain firearm accessories, bows and crossbows, certain bow and crossbow accessories, camping supplies, and fishing supplies; defining terms; authorizing the department and the Department of Commerce to adopt emergency rules; specifying the timeframe in which such rules are effective; authorizing the renewal of such rules; providing effective dates.

AI Summary

No sponsors listed

Other Sponsors (2)

Laid on Table, refer to CS/HB 1217 (on 03/11/2026)

Official Document