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2 An act relating to taxation; repealing s. 193.019,
3 F.S., relating to hospitals and community benefit
4 reporting; amending s. 193.155, F.S.; adding
5 exceptions to the definition of the term "change of
6 ownership" for purposes of a certain homestead
7 assessment limitation; providing that changes,
8 additions, or improvements, including ancillary
9 improvements, to homestead property damaged or
10 destroyed by misfortune or calamity must be assessed
11 upon substantial completion; specifying that the
12 assessed value of the replaced homestead property must
13 be calculated using the assessed value of the
14 homestead property on a certain date before the date
15 on which the damage or destruction was sustained;
16 providing that certain changes, additions, or
17 improvements must be reassessed at just value in
18 subsequent years; specifying that changes to elevate
19 certain homestead property do not increase the
20 assessed value of the property; requiring property
21 owners to provide certification for such property;
22 defining the terms "voluntary elevation" and
23 "voluntarily elevated"; prohibiting the inclusion of
24 certain areas in a square footage calculation;
25 providing an exception; providing applicability;
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26 making clarifying changes; providing that changes
27 relating to elevated property are contingent upon
28 elector approval of an amendment to the State
29 Constitution; amending s. 193.1554, F.S.; providing
30 that changes, additions, or improvements, including
31 ancillary improvements, to nonhomestead residential
32 property damaged or destroyed by misfortune or
33 calamity must be assessed upon substantial completion;
34 specifying that the assessed value of the replaced
35 nonhomestead residential property must be calculated
36 using the assessed value of the nonhomestead
37 residential property on a certain date before the date
38 on which the damage or destruction was sustained;
39 providing that certain changes, additions, or
40 improvements must be reassessed at just value in
41 subsequent years; specifying that changes to elevate
42 certain nonhomestead residential property do not
43 increase the assessed value of the property; requiring
44 property owners to provide certification for such
45 property; defining the terms "voluntary elevation" and
46 "voluntarily elevated"; prohibiting the inclusion of
47 certain areas in a square footage calculation;
48 providing an exception; providing applicability;
49 making clarifying changes; providing that changes
50 relating to elevated property are contingent upon
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51 elector approval of an amendment to the State
52 Constitution; amending s. 193.1555, F.S.; providing
53 that changes, additions, or improvements, including
54 ancillary improvements, to certain nonresidential real
55 property damaged or destroyed by misfortune or
56 calamity must be assessed upon substantial completion;
57 specifying that the assessed value of the replaced
58 nonresidential real property shall be calculated using
59 the assessed value of the residential and
60 nonresidential real property on a certain date before
61 the date on which the damage or destruction was
62 sustained; providing that certain changes, additions,
63 or improvements must be reassessed at just value in
64 subsequent years; providing construction and
65 retroactive applicability; amending s. 196.196, F.S.;
66 specifying that portions of property not used for
67 certain purposes are not exempt from ad valorem
68 taxation; specifying that exemptions for certain
69 portions of property from ad valorem taxation are not
70 affected so long as such portions of property are used
71 for specified purposes; providing applicability and
72 construction; amending s. 196.1978, F.S.; exempting
73 certain multifamily projects from ad valorem taxation;
74 making technical changes; amending s. 196.198, F.S.;
75 providing that improvements to real property are
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76 deemed owned by certain educational institutions for
77 purposes of the educational exemption from ad valorem
78 taxation if certain criteria are met; providing that
79 such educational institutions shall receive the full
80 benefit of the exemption; requiring the property owner
81 to make certain disclosures to the educational
82 institution; exempting certain property owned by a
83 house of public worship from ad valorem taxation;
84 providing construction; amending s. 197.222, F.S.;
85 requiring, rather than authorizing, tax collectors to
86 accept late payments of prepaid property taxes within
87 a certain timeframe; deleting a late payment penalty;
88 amending s. 201.08, F.S.; providing that modifications
89 of certain original documents for certain purposes on
90 which documentary stamp taxes were previously paid are
91 not renewals and are not subject to the documentary
92 stamp tax; amending s. 210.20, F.S.; increasing, at
93 specified timeframes, the percentage of cigarette tax
94 proceeds paid to the Board of Directors of the H. Lee
95 Moffitt Cancer Center and Research Institute for
96 certain purposes; creating s. 211.0253, F.S.;
97 providing a credit against oil and gas production
98 taxes under the Strong Families Tax Credit; amending
99 s. 211.3106, F.S.; specifying the severance tax rate
100 for a certain heavy mineral under certain
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101 circumstances; amending s. 212.06, F.S.; revising the
102 definition of the term "dealer"; revising a condition
103 for a sales tax exception for tangible personal
104 property imported, produced, or manufactured in this
105 state for export; defining terms; specifying
106 application requirements and procedures for a
107 forwarding agent to apply for a Florida Certificate of
108 Forwarding Agent Address from the Department of
109 Revenue; requiring forwarding agents receiving such
110 certificate to register as dealers for purposes of the
111 sales and use tax; specifying requirements for sales
112 tax remittance and for recordkeeping; specifying the
113 timeframe for expiration of certificates and
114 procedures for renewal; requiring forwarding agents to
115 update information; requiring the department to verify
116 certain information; authorizing the department to
117 suspend or revoke certificates under certain
118 circumstances; requiring the department to provide a
119 list on its website of forwarding agents who have
120 received certificates; providing circumstances and
121 requirements for and construction related to dealers
122 accepting certificates or relying on the department's
123 website list in lieu of collecting certain taxes;
124 providing criminal penalties for certain violations;
125 authorizing the department to adopt rules; amending s.
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126 212.07, F.S.; authorizing dealers, subject to certain
127 conditions, to advertise or hold out to the public
128 that they will pay sales tax on behalf of the
129 purchaser; amending s. 212.08, F.S.; extending the
130 expiration date of the sales tax exemption for data
131 center property; exempting specified items that assist
132 in independent living from the sales tax; amending s.
133 212.13, F.S.; revising recordkeeping requirements for
134 dealers collecting the sales and use tax; amending s.
135 212.15, F.S.; providing that stolen sales tax revenue
136 may be aggregated for the purposes of determining the
137 grade of certain criminal offenses; conforming a
138 provision to changes made by the act; creating s.
139 212.1834, F.S.; providing a credit against sales taxes
140 payable by direct pay permitholders under the Strong
141 Families Tax Credit; amending ss. 212.20 and 212.205,
142 F.S.; conforming provisions to changes made by the
143 act; amending s. 213.053, F.S.; authorizing the
144 department to publish a list of forwarding agents who
145 have received Florida Certificates of Forwarding Agent
146 Address on its website; amending s. 218.64, F.S.;
147 conforming provisions to changes made by the act;
148 amending s. 220.02, F.S.; specifying the order in
149 which corporate income tax credits under the Strong
150 Families Tax Credit and the Florida Internship Tax
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151 Credit Program are applied; amending s. 220.13, F.S.;
152 requiring corporate income taxpayers to add back to
153 their taxable income claimed credit amounts under the
154 Strong Families Tax Credit and the Florida Internship
155 Tax Credit Program; providing an exception; amending
156 s. 220.1845, F.S.; increasing the contaminated site
157 rehabilitation corporate income tax credit for a
158 specified fiscal year; amending s. 220.186, F.S.;
159 providing that a corporate income tax credit claimed
160 under the Strong Families Tax Credit is not applied in
161 the calculation of the Florida alternative minimum tax
162 credit; creating s. 220.1877, F.S.; providing a credit
163 against the corporate income tax under the Strong
164 Families Tax Credit; specifying requirements and
165 procedures for the credit; creating s. 220.198, F.S.;
166 providing a short title; defining terms; providing a
167 corporate income tax credit for qualified businesses
168 employing student interns if certain criteria are met;
169 specifying the amount of the credit a qualified
170 business may claim per student intern; specifying a
171 limit on the credit claimed per taxable year;
172 specifying the combined total amount of tax credits
173 which may be granted per state fiscal year in
174 specified years; requiring that credits be allocated
175 on a prorated basis if total approved credits exceed
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176 the limit; authorizing the department to adopt certain
177 rules; authorizing a qualified business to carry
178 forward unused credit for a certain time; amending s.
179 288.0001, F.S.; conforming a provision to changes made
180 by the act; repealing s. 288.11625, F.S., relating to
181 sports development; amending s. 376.30781, F.S.;
182 conforming a provision to changes made by the act;
183 creating s. 402.62, F.S.; creating the Strong Families
184 Tax Credit; defining terms; specifying requirements
185 for the Department of Children and Families in
186 designating eligible charitable organizations;
187 specifying requirements for eligible charitable
188 organizations receiving contributions; specifying
189 duties of the Department of Children and Families;
190 specifying a limitation on, and application procedures
191 for, the tax credit; specifying requirements and
192 procedures for, and restrictions on, the carryforward,
193 conveyance, transfer, assignment, and rescindment of
194 credits; specifying requirements and procedures for
195 the department; providing construction; authorizing
196 the department, the Division of Alcoholic Beverages
197 and Tobacco of the Department of Business and
198 Professional Regulation, and the Department of
199 Children and Families to develop a cooperative
200 agreement and adopt rules; authorizing certain
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201 interagency information sharing; amending s. 443.191,
202 F.S.; conforming a cross-reference; creating s.
203 561.1213, F.S.; providing a credit against excise
204 taxes on certain alcoholic beverages under the Strong
205 Families Tax Credit; amending s. 624.509, F.S.;
206 specifying the order in which the insurance premium
207 tax credit under the Strong Families