Bill > H7099

This bill makes several changes to Florida's tax laws, including allowing certain coastal counties to use up to 10% of tourist development tax revenue for public safety services like emergency medical and law enforcement, revising economic development ad valorem tax exemptions for businesses in enterprise zones or brownfield areas to apply to those designated as of December 30, 2015, and extending these exemptions for data centers up to 20 years. It also adjusts the payment date for certain bonds to before January 1, 2017, and clarifies procedures for when individuals other than dealers fail to remit taxes. Additionally, the bill exempts sales of food and drinks by qualified veterans' organizations, adopts the 2016 version of the Internal Revenue Code for state tax purposes, and allows the Division of Alcoholic Beverages and Tobacco to independently verify reported information. It also modifies aviation fuel tax rates, exempts certain aviation fuel sales to flight training schools, and revises definitions related to tobacco product wholesale sales prices. Furthermore, the bill introduces a sales tax holiday for clothing and school supplies from August 5-7, 2016, with provisions for dealers to opt out, and makes changes to estimated tax filing and payment deadlines for corporations, particularly for those with fiscal years ending on June 30 or December 31. Finally, it adjusts excise taxes on certain alcoholic beverages and tobacco products sold on passenger vessels engaged in foreign commerce, and updates the definition of contraband tobacco products in county detention facilities.