Journal of the Florida House of Representatives

Journal
of the

Florida

House of Representatives

Special

Session

December 8 through December 10, 1987

of the
Seventy-third House

since Statehood in 1845

[Including a record of transmittal of Acts subsequent to sine die adjournment]

"D"

, %e Joun al^
r ejol iOF THE

SHouse of Iepreseqtatives

FOURTH SPECIAL SESSION-"D" of 1986-1988

Number 1

Tuesday, December 8, 1987

Journal of the House of Representatives for a Special Session of the Seventy-third House since Statehood in 1845,
convened by Proclamation of the President of the Senate and the Speaker of the House of Representatives, and held
at the Capitol in the City of Tallahassee in the State of Florida, on Tuesday, December 8, 1987.

Pursuant to the following Proclamation, the House was called to
order by the Honorable Jon Mills, Speaker at 1:00 p.m.

THE FLORIDA LEGISLATURE
JOINT PROCLAMATION

TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE FLORIDA HOUSE OF REPRESENTATIVES:
We, John W. Vogt, President of the Florida Senate, and Jon L. Mills,
Speaker of the Florida House of Representatives, by virtue of the
authority vested in us by Section 3, Article III, Florida Constitution
and Section 11.011, Florida Statutes, do hereby proclaim:
1. That the Legislature of the State of Florida is convened in Special
Session pursuant to Section 3(c), Article III, Florida Constitution and
Section 11.011, Florida Statutes, at the Capitol in Tallahassee, Florida
at 1:00 P.M., on Tuesday the 1st of December, 1987, for a period of nine
days, ending at midnight, Friday, December 11, 1987.
2. That the Legislature is convened for the sole and exclusive
purposes of consideration of the following matters:
(a) Consideration of such action with respect to the recently enacted
general tax on the sale or use of services consumed or enjoyed in the
state as may be appropriate under the circumstances.
(b) Consideration of such action with respect to any tax or exemption
from a tax permitted by the Constitution or laws of Florida as may be
appropriate under the circumstances.
(c) Consideration of any such action with respect to the process by
which the budget of the State of Florida is prepared and enacted into
law as may be appropriate under the circumstances.
(d) Consideration of such action with respect to amending Chapter
87-98, Laws of Florida, as may be appropriate under the circum-
stances.

JOHN W. VOGT
President,
The Florida Senate
DATE: October 14, 1987

JON L. MILLS
Speaker,
The Florida House of Representatives
DATE: October 14, 1987
Duly filed with and received by
the Florida Department of State
this 14th day of October, 1987
by:
JIM SMITH

The following amended proclamation was read:

THE FLORIDA LEGISLATURE
AMENDED JOINT PROCLAMATION
TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE FLORIDA HOUSE OF REPRESENTATIVES:
We, John W. Vogt, President of the Florida Senate, and Jon L. Mills,

Speaker of the Florida House of Representatives, by virtue of the
authority vested in us by Section 3, Article III, Florida Constitution,
and Section 11.011, Florida Statutes, do hereby proclaim:
I. That Paragraph 1 of the Florida Legislative Joint Proclamation
dated October 14, 1987, is hereby amended to read:
That the Legislature of the State of Florida is convened in
Special Session pursuant to Section 3(c), Article III, Florida
Constitution and Section 11.011, Florida Statutes, at the Capitol
in Tallahassee, Florida, at 1:00 p.m. on Tuesday the 8th day of
December, 1987, for a period of four days, ending at midnight,
Friday, December 11, 1987.
II. Except as amended by this Proclamation, the Joint Proclamation
of October 14, 1987, is ratified and confirmed.
JOHN W. VOGT JON L. MILLS
President, Speaker,
The Florida Senate Florida House of Representatives
DATE: November 25, 1987 .

DATE: November 25, 1987
Duly filed with and received by
the Florida Department of State
this 30th day of November, 1987
by:
JIM SMITH

Prayer
The following prayer was offered by Representative Lippman:
Blessed art Thou, O Lord our God, King of the Universe. I'm sure
that You wonder, as we do many times, why men and women cannot
come to decisions. However, we are here once again, asking for Your
help to help us to be kind, humane, and understanding. Help us be
friends to one another. Let us not get personal. Let us represent the
people and not represent our vanity. With this, we ask for You and
Your indulgence in our deliberations with all the sense of under-
standing and belief. May we say Amen.
The following Members were recorded present:

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Burke
Burnsed
Canady

Carlton
Carpenter
Casas
Clark
Clements
Crady
Crotty
Dantzler
Davis
Deutsch
Diaz-Balart
Drage
Dunbar
Figg

Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Harden

Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.

1

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Jones, D. L.
Kelly
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin

Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves

Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone
Smith

Souto
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Troxler
Upchurch
Wallace
Webster
Wetherell
Woodruff
Young

Excused: Representative Trammell, due to pressing legal business;
Representative Gonzalez-Quevedo, due to surgery; Representative
Brown, due to car trouble en route; Representative Cosgrove, due to a
late plane.
Under Rule 5.17, Representative Gaffney was suspended on July 25,
1987 and shall remain suspended, pending final appellate action or
until the expiration of his term, whichever occurs first.
A quorum was present.

Pledge

The Members pledged allegiance to the Flag.

The Journal

The Journal of October 14, 1987, Special Session "C", was approved
as corrected.

Introduction and Reference

By Representative Figg-
HB 1-D-A bill to be entitled An act relating to expressway
authorities; amending s. 348.52, F.S., designating the district VII
deputy assistant secretary of the Department of Transportation as an
ex officio member of the Tampa-Hillsborough County Expressway
Authority; providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representative Lawson-
HB 2-D-A bill to be entitled An act relating to legislative expenses;
providing that legislators shall annually submit an accounting of
certain expenditures to the Joint Legislative Management Committee;
providing a civil penalty; providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representative Glickman-
HB 3-D-A bill to be entitled An act relating to a straw ballot
referendum on taxation; proposing certain taxing alternatives to the
voters of Florida and placing a statement on the presidential primary
ballot, March 8, 1988; providing an effective date.
-was read the first time by title and referred to the Committee on
Finance & Taxation.

By Representative Tobin-
HR 4-D-A resolution declaring January 15, 1988, as Archie and
Beatrice Isaacs Day.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.
By Representatives Bloom, Thomas, D. L. Jones, Morse, Rochlin,
Reaves, Diaz-Balart--
HB 5-D-A bill to be entitled An act relating to respiratory care;
amending s. 468.351, F.S.; modifying legislative intent with respect to

the Respiratory Care Act; amending s. 468.352, F.S.; providing
definitions; amending s. 468.354, F.S.; modifying the procedure for
filling vacancies on the Advisory Council on Respiratory Care;
amending s. 468.357, F.S.; modifying requirements for the conduct of
examinations for certification of respiratory care practitioners; autho-
rizing certification of certain persons without examination under
specified conditions; revising provisions relating to time periods during
which certain persons must pass an examination; amending s. 468.364,
F.S.; increasing the examination fee cap; amending s. 468.368, F.S.;
providing exemptions; providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representatives Crotty, McEwan, Webster, Stone, Carlton,
Reddick, Drage-
HB 6-D--A bill to be entitled An act relating to the Greater Orlando
Aviation Authority; amending s. 10, chapter 57-1658, Laws of Florida,
as amended; providing for establishment of interest rates for bonds
issued by the authority; ratifying certain prior actions by the authority
with respect to the issuance of bonds; providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representatives Carlton and Patchett-
HB 7-D-A bill to be entitled An act relating to appropriations;
repealing item 1703 of section 1 of chapter 87-98, Laws of Florida, and
the following proviso language, relating to the Department of Trans-
portation and turnpike construction and consultants; appropriating
funds for turnpike construction; providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representatives Diaz-Balart, Gonzalez-Quevedo, Casas, Souto,
Morse-
HR 8-D-A resolution declaring December 12, 1987, as Freedom
Fighter Day.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representative Glickman-
HB 9-D-A bill to be entitled An act relating to the tax on sales,
use, and other transactions; amending s. 212.07, F.S.; specifying that
the purchaser is liable for the tax on services and penalties and
interest under certain circumstances; providing an effective date.
-was read the first time by title and referred to the Committee on
Finance & Taxation.

By Representatives Burke and Bloom-
HB 10-D-A bill to be entitled An act relating to corporations;
creating s. 607.355, F.S., providing a procedure by which the domesti-
cation of non-United States corporations may be accomplished by filing
with the Secretary of State; providing definitions; providing for
certification; amending s. 607.361, F.S., providing for filing fees;
providing an effective date.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

By Representative Friedman-
HB 11-D-A bill to be entitled An act relating to the Farm Labor
Registration Law; amending s. 450.33, F.S., requiring farm contractors
to furnish copies of payroll records to certain persons; amending
s. 450.34, F.S., prohibiting licensees from making certain false,
fraudulent, or misleading representations; providing penalties; provid-
ing for review and repeal; providing an effective date.

Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

December 8, 1987

2

JOURNAL OF THE HOUSE OF REPRESENTATIVES

By Representatives McEwan and Ogden-
HM 12-D-A memorial to the Congress of the United States urging
Congress not to repeal the McCarran-Ferguson Act.
Placed in the Committee on Rules & Calendar, the Speaker having
ruled the measure was outside the purview of the Call.

First Reading By Publication
By Representative Simon-
HB 13-D--A bill to be entitled An act relating to taxation;
amending ss. 212.03, 212.031, 212.04, 212.05, 212.06, 212.08, and
212.12, F.S.; increasing the tax on sales, use and other transactions;
amending s. 212.055, F.S.; conforming provisions relating to the
charter county transit system surtax and the local government
infrastructure surtax; amending s. 218.61, F.S., relating to transfers
into the Local Government Half-cent Sales Tax Clearing Trust Fund,
to conform; repealing s. 212.059, F.S., which provides for levy of the
tax on sales, use and other transactions on the sale and use of services;
repealing s. 212.0591, F.S., which provides rules of construction with
respect to said tax; repealing s. 212.0592, F.S., which provides
exemptions from said tax; repealing s. 212.0593, F.S., which provides
for administration of the exemption for services sold in this state for
use outside this state; repealing s. 212.0594, F.S., which provides
special provisions applicable to the tax on construction services;
repealing s. 212.0595, F.S., which provides special provisions applica-
ble to tax on advertising; repealing s. 212.0598, F.S., which specifies
conditions under which certain air carriers may elect to be subject to
the tax on services and tangible personal property; amending s. 212.02,
F.S.; revising definitions; amending s. 212.05, F.S.; providing for
imposition of tax on certain cleaning, laundry, and garment services;
amending ss. 212.031, 212.06, 212.07, 212.08, 212.095, 212.18, and
212.61, F.S.; specifying that personal and professional services are
exempt unless specifically taxed; revising and conforming language;
specifying application of tax to certain persons who manufacture
factory-built buildings; repealing s. 212.11(1)(d), F.S., which authorizes
quarterly returns for certain dealers registered as service providers;
repealing s. 32(1) of chapter 87-6, Laws of Florida, relating to
self-accrual of tax for purchasers of services; repealing ss. 38, 47, and
109 of chapter 87-6, Laws of Florida, relating to construction with
respect to disclosure of privileged information, a study of service
transactions by the Department of Revenue, and a tax hot-line;
repealing ss. 206.87(1)(b) and 206.875(3), F.S.; removing the levy of an
additional tax on special fuels; amending s. 207.026, F.S., relating to
allocation of the tax on commercial motor vehicles, to conform;
amending ss. 212.235 and 215.32, F.S., relating to the State Infra-
structure Trust Fund, to conform; repealing s. 57.071(3), F.S., which
provides for the inclusion of sales or use tax on legal services within
court costs; repealing s. 57.111(3)(d)3., F.S., which expands the defini-
tion of "small business party" with respect to civil actions or
administrative proceedings initiated by state agencies to include
certain persons contesting the legality of any assessment of tax

imposed for the sale or use of services; repealing s. 120.575(1)(b), F.S.,
which provides procedures for taxpayer contest proceedings to contest
the legality of any assessment of the tax on services; amending
s. 120.57, F.S., to conform; repealing s. 120.65(5), F.S., which provides
for the appointment of a panel to be the hearing officer in such
taxpayer contest proceedings; providing application of tax on services
in relationship to the effective date of the act; specifying responsibility
for remitting tax on services with respect to certain improvements to
real property; providing penalties; providing certain recordkeeping
requirements and providing for the application of penalties; providing
intent; providing for rules and emergency rules; providing effective
dates.
Referred to the Committees on Finance & Taxation and Appropria-
tions.

Notice of Committee Meetings
On motion by Rep. Patchett, without objection, the rules were
waived and the Committees on Finance & Taxation and Appropria-
tions were given permission to meet at the call of the Chairman.
Thereupon, Rep. Gardner, Chairman, announced a meeting of the
Committee on Finance & Taxation at 1:30 p.m. today in Morris Hall.
Rep. Bell, Chairman, announced a meeting of the Committee on
Appropriations at 2:30 p.m. today in Morris Hall.

Announcements Relating to Previously Scheduled
Committee Meetings
The following announcements were made relating to committee
meetings as shown in Interim Calendar No. 4:
Rep. Jamerson, Chairman, announced that the meeting of the
Committee on Housing scheduled for 1:00 p.m. today would be held
upon recess.
Rep. Crady, Chairman, announced that the meeting of the Commit-
tee on Ethics & Elections scheduled for 1:00 p.m. today would be held
upon recess.
Rep. Clements, Chairman, announced that the Subcommittee on
Personnel & Collective Bargaining would meet today at 2:00 p.m. in
Room 314 HOB.
Rep. Burnsed, Chairman, announced that the meeting of the
Committee on Transportation scheduled for 8:30 a.m., December 9
would be cancelled.

Recessed
On motion by Rep. Carpenter, the House recessed at 1:27 p.m. for the
purpose of holding committee meetings and other House business to
reconvene at 4:00 p.m. today, or upon call of the Speaker.

December 8, 1987

3

SJou.Oal OF THE

"House of Itepreseiqtatives

FOURTH SPECIAL SESSION-"D" of 1986-1988

Wednesday, December 9, 1987

The House was called to order by the Speaker at 5:43 p.m.

Prayer

The following prayer was offered by Representative Carlton:
Our most gracious Heavenly Father, we commit to You this time, for
we just ask for Your wisdom and for Your blessing. Lord, we ask that
You protect us, guide us. Amen.
The following Members were recorded present:

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Brown
Burke
Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Davis
Deutsch
Diaz-Balart
Drage
Dunbar
Figg

Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King

Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm
Renke

Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone
Smith
Souto
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Upchurch
Wallace
Webster
Wetherell
Woodruff
Young

Excused: Representative Kelly, due to serious family illness; Repre-
sentative Gonzalez-Quevedo, due to surgery.
A quorum was present.

Pledge

The Members pledged allegiance to the Flag.

The Journal

The Journal of December 8 was approved as corrected.

Introduction and Reference

First Reading by Publication

By the Committee on Finance & Taxation and Representatives
Gardner, Burke-
HB 14-D-A bill to be entitled An act relating to taxation;
amending s. 212.02, F.S.; revising the definitions of "retail sale," "sale
for resale," "sales price," and "service" applicable to the tax on sales,
use, and other transactions, for a specified period; amending
s. 212.0592, F.S., relating to exemptions from the tax on services;
revising the exemption for legal services for a specified period;
repealing s. 212.059, F.S., which provides for levy of the tax on sales,
use and other transactions on the sale and use of services; repealing
s. 212.0591, F.S., which provides rules of construction with respect to
said tax; repealing s. 212.0592, F.S., which provides exemptions from
said tax; repealing s. 212.0593, F.S., which provides for administration
of the exemption for services sold in this state for use outside this
state; repealing s. 212.0594, F.S., which provides special provisions
applicable to the tax on construction services; repealing s. 212.0595,
F.S., which provides special provisions applicable to tax on advertising;
amending s. 212.0598, F.S., relating to conditions under which certain
air carriers may elect to be subject to the tax on services and tangible
personal property; removing application to services; amending
s. 212.02, F.S.; revising definitions; amending s. 212.031, F.S.; revising
and deleting exemptions from the tax on rental, lease, or granting a
license for use of real property; amending s. 212.04, F.S.; providing an
exemption for dues, membership fees and admission charges imposed
by nonprofit community or recreational facilities; amending s. 212.05,
F.S.; excluding certain sellers from the definition of occasional or
isolated sale; providing for imposition of tax on certain cleaning,
laundry, and garment services; amending s. 212.052, F.S.; correcting a
cross-reference; amending s. 212.054, F.S.; revising provisions relating
to administration and collection of, and exemptions from, discretionary
sales surtaxes; amending s. 212.055, F.S.; authorizing certain counties
to levy a consolidated government transportation surtax; revising
provisions relating to the charter county transit system surtax and the
local government infrastructure surtax; repealing s. 212.055(2), F.S.,
relating to the indigent care surtax; amending s. 212.06, F.S.; revising
an exemption for fabrication labor related to production of videotapes
and motion pictures; specifying application of tax to certain persons
who manufacture factory-built buildings; creating s. 212.065, F.S.;
providing for taxation of certain road construction; amending s. 212.08,
F.S.; specifying that professional, insurance and personal services are
exempt; providing exemptions for the transmission or wheeling of
electricity, charges for aircraft modification services, the sale of
newspapers and magazines, and the use of certain sporting equipment;
amending ss. 212.07, 212.095, 212.18, and 212.61, F.S.; revising and
conforming language; repealing s. 212.11(1)(d), F.S., which authorizes
quarterly returns for certain dealers registered as service providers;
repealing s. 212.12(10), F.S., relating to tax brackets applicable in
certain charter counties; repealing s. 32(1) of chapter 87-6, Laws of
Florida, relating to self-accrual of tax for purchasers of services;
4

A digest of today's Chamber action appears on last page

Number 2

repealing ss. 38, 47, and 109 of chapter 87-6, Laws of Florida, relating
to construction with respect to disclosure of privileged information, a
study of service transactions by the Department of Revenue, and a tax
hot-line; repealing ss. 206.87(1)(b) and 206.875(3), F.S.; removing the
levy of an additional tax on special fuels; amending s. 207.026, F.S.,
relating to allocation of the tax on commercial motor vehicles, to
conform; amending s. 212.235, F.S.; revising provisions relating to the
State Infrastructure Trust Fund and renaming the fund; amending
s. 215.32, F.S., relating to funding and uses of the State Infrastructure
Fund; amending s. 201.15, F.S., to conform; repealing s. 57.071(3),
F.S., which provides for the inclusion of sales or use tax on legal
services within court costs; repealing s. 57.111(3)(d)3., F.S., which
expands the definition of "small business party" with respect to civil
actions or administrative proceedings initiated by state agencies to
include certain persons contesting the legality of any assessment of tax
imposed for the sale or use of services; repealing s. 120.575(1)(b), F.S.,
which provides procedures for taxpayer contest proceedings to contest
the legality of any assessment of the tax on services; amending
s. 120.57, F.S., to conform; repealing s. 120.65(5), F.S., which provides
for the appointment of a panel to be the hearing officer in such
taxpayer contest proceedings; repealing s. 125.0167(4), F.S., which
sunsets effective October 1, 1993, the discretionary surtax on docu-
ments levied by certain counties; amending section 3 of chapter 83-220,
Laws of Florida, to extend until October 1, 2010, the discretionary
surtax on documents levied by certain counties; creating a Commission
on Financing Florida's Future and specifying its duties; amending
s. 28 of chapter 87-101, Laws of Florida; authorizing certain positions
for the Division of Administrative Hearings; providing application of
tax on services in relationship to the effective date of the act; providing
certain recordkeeping requirements and providing for the application
of penalties; providing intent; providing for rules and emergency rules;
providing effective dates.
Referred to the Committee on Rules & Calendar.

By the Committee on Appropriations and Representative Bell-
HB 15-D---A bill to be entitled An act relating to taxation;
amending s. 212.02, F.S.; revising the definitions of "retail sale," "sale
for resale," "sales price," and "service" applicable to the tax on sales,
use, and other transactions, for a specified period; amending
s. 212.0592, F.S., relating to exemptions from the tax on services;
revising the exemption for legal services for a specified period;
amending ss. 212.03, 212.031, 212.04, 212.05, 212.06, and 212.08, F.S.;
increasing the tax on sales, use and other transactions; amending
s. 212.055, F.S.; conforming provisions relating to the charter county
transit system surtax and the local government infrastructure surtax;
amending s. 212.12, F.S.; directing the Department of Revenue to
promulgate tax brackets; repealing s. 212.12(10), F.S., relating to tax
brackets applicable in certain charter counties; amending s. 218.61,
F.S., relating to transfers into the Local Government Half-cent Sales
Tax Clearing Trust Fund, to conform; repealing s. 212.059, F.S., which
provides for levy of the tax on sales, use and other transactions on the
sale and use of services; repealing s. 212.0591, F.S., which provides
rules of construction with respect to said tax; repealing s. 212.0592,
F.S., which provides exemptions from said tax; repealing s. 212.0593,
F.S., which provides for administration of the exemption for services
sold in this state for use outside this state; repealing s. 212.0594, F.S.,
which provides special provisions applicable to the tax on construction
services; repealing s. 212.0595, F.S., which provides special provisions
applicable to tax on advertising; amending s. 212.0598, F.S., relating
to conditions under which certain air carriers may elect to be subject to
the tax on services and tangible personal property; removing applica-
tion to services; amending s. 212.02, F.S.; revising definitions; amend-
ing s. 212.031, F.S.; revising and deleting exemptions from the tax on
rental, lease, or granting a license for use of real property; amending
s. 212.04, F.S.; providing an exemption for dues, membership fees and
admission charges imposed by nonprofit community or recreational
facilities; amending s. 212.05, F.S.; excluding certain sellers from the
definition of occasional or isolated sale; providing for imposition of tax
on certain cleaning, laundry, and garment services; amending
s. 212.052, F.S.; correcting a cross-reference; amending s. 212.054,

F.S.; revising provisions relating to administration and collection of,
and exemptions from, discretionary sales surtaxes; amending

5

s. 212.055, F.S.; authorizing certain counties to levy a consolidated
government transportation surtax; revising provisions relating to the
charter county transit system surtax and the local government
infrastructure surtax; repealing s. 212.055(2), F.S., relating to the
indigent care surtax; amending s. 212.06, F.S.; revising an exemption
for fabrication labor related to production of videotapes and motion
pictures; specifying application of tax to certain persons who manu-
facture factory-built buildings; creating s. 212.065, F.S.; providing for
taxation of certain road construction; amending s. 212.08, F.S.;
specifying that professional, insurance and personal services are
exempt; providing exemptions for the transmission or wheeling of
electricity, charges for aircraft modification services, the sale of
newspapers and magazines, and the use of certain sporting equipment;
amending ss. 212.07, 212.095, 212.18, and 212.61, F.S.; revising and
conforming language; repealing s. 212.11(1)(d), F.S., which authorizes
quarterly returns for certain dealers registered as service providers;
repealing s. 32(1) of chapter 87-6, Laws of Florida, relating to
self-accrual of tax for purchasers of services; repealing ss. 38, 47, and
109 of chapter 87-6, Laws of Florida, relating to construction with
respect to disclosure of privileged information, a study of service
transactions by the Department of Revenue, and a tax hot-line;
repealing ss. 206.87(1)(b) and 206.875(3), F.S.; removing the levy of an
additional tax on special fuels; amending s. 207.026, F.S., relating to
allocation of the tax on commercial motor vehicles, to conform;
amending s. 212.235, F.S.; revising provisions relating to the State
Infrastructure Trust Fund and renaming the fund; amending s. 215.32,
F.S., relating to funding and uses of the State Infrastructure Fund;
amending s. 201.15, F.S., to conform; repealing s. 57.071(3), F.S.,
which provides for the inclusion of sales or use tax on legal services
within court costs; repealing s. 57.111(3)(d)3., F.S., which expands the
definition of "small business party" with respect to civil actions or
administrative proceedings initiated by state agencies to include
certain persons contesting the legality of any assessment of tax
imposed for the sale or use of services; repealing s. 120.575(1)(b), F.S.,
which provides procedures for taxpayer contest proceedings to contest
the legality of any assessment of the tax on services; amending
s. 120.57, F.S., to conform; repealing s. 120.65(5), F.S., which provides
for the appointment of a panel to be the hearing officer in such
taxpayer contest proceedings; repealing s. 125.0167(4), F.S., which
sunsets effective October 1, 1993, the discretionary surtax on docu-
ments levied by certain counties; amending section 3 of chapter 83-220,
Laws of Florida, to extend until October 1, 2010, the discretionary
surtax on documents levied by certain counties; creating a Commission
on Financing Florida's Future and specifying its duties; amending
s. 28 of chapter 87-101, Laws of Florida; authorizing certain positions
for the Division of Administrative Hearings; providing application of
tax on services in relationship to the effective date of the act; providing
certain recordkeeping requirements and providing for the application
of penalties; providing intent; providing for rules and emergency rules;
providing effective dates.
Referred to the Committee on Rules & Calendar.

Consideration of House Bills
Rep. Tobin moved that HR 4-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and-

By Representative Tobin-
HR 4-D--A resolution declaring January 15, 1988, as Archie and
Beatrice Isaacs Day.
WHEREAS, in recent years the State of Florida has placed a
maximum effort in improving the quality of the educational system,
and
WHEREAS, De Witt Clinton High School is a fine example of
excellence at the high school level, and
WHEREAS, Archie Isaacs taught history, civics, and English and

Beatrice Isaacs taught math at De Witt Clinton until they both retired
in 1965 with a combined teaching experience of 70 years, and

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

JOURNAL OF THE HOUSE OF REPRESENTATIVES

WHEREAS, it is fitting and appropriate that the House of Represen-
tatives take time out to honor Archie and Beatrice Isaacs for their
contrib itions to the advancement of quality education, NOW,
THEREFORE,
Be It Resolved by the House of Representatives of the State of Florida:
That January 15, 1988, is hereby declared as Archie and Beatrice
Isaacs Day.
BE IT FURTHER RESOLVED that a copy of this resolution be
presented to Archie and Beatrice Isaacs as a tangible token of the
sentiments expressed herein.
-was read the first time by title. On motions by Rep. Tobin, the
rules were waived and the resolution was read the second time by title
and adopted.

By Representatives Burke and Bloom-
HB 10-D-A bill to be entitled An act relating to corporations;
creating s. 607.355, F.S., providing a procedure by which the domesti-
cation of non-United States corporations may be accomplished by filing
with the Secretary of State; providing definitions; providing for
certification; amending s. 607.361, F.S., providing for filing fees;
providing an effective date.
Rep. Burke moved that HB 10-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
with Rep. Woodruff objecting, and the bill was read the first time by
title. On motions by Rep. Burke, the rules were waived by two-thirds
vote and HB 10-D was read the second time by title and the third time
by title. On passage, the vote was:
Yeas-104

The Chair
Abrams
Arnold
Ascherl
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Brown
Burke
Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Davis
Deutsch
Diaz-Balart
Nays-8
Bainter
Hanson

Drage
Dunbar
Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Harden
Hargrett
Harris
Healey
Hill
Hodges
Holland
Ireland
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.

Irvine
Ogden

Jones, C. F.
Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham
Nergard
Ostrau
Patchett
Peeples

Simone
Thomas

Press
Reaves
Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Silver
Simon
Smith
Souto
Starks
Stone
Titone
Tobiassen
Tobin
Trammell
Upchurch
Wallace
Webster
Young

Troxler
Woodruff

So the bill passed and was immediately certified to the Senate.
Rep. McEwan moved that HM 12-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and-

By Representatives McEwan and Ogden-
HM 12-D--A memorial to the Congress of the United States urging
Congress not to repeal the McCarran-Ferguson Act.

WHEREAS, state regulation of insurance has been and continues to
be responsive to the needs and desires of the citizens of the several
states, and
WHEREAS, the McCarran-Ferguson Act leaves the regulation of the
insurance business to the several states under the continuing oversight
of Congress, and
WHEREAS, under state regulation, insurance companies have been
able to test new products prior to national use, and
WHEREAS, individual states have been able to address particular
problems and fashion appropriate responses such as the creation of
market assistance programs and joint underwriting associations, and
WHEREAS, the different states, due to their size, economy, and
generally dissimilar needs, require individualized regulation that
cannot be met by federal regulation and such federal regulations may
be inappropriate, inapplicable, or detrimental to the interests of
various states individually, and
WHEREAS, repeal of the McCarran-Ferguson Act could result in an
inability of insurance companies to share vital information, and
thereby could force smaller insurance companies from the market-
place, and
WHEREAS, repeal of the McCarran-Ferguson Act would lead to a
loss of authority by the states to regulate the insurance business as
well as protections afforded to their respective citizens, and
WHEREAS, the several states independently regulate the insurance
industry through state Legislatures and state Departments of Insur-
ance, and
WHEREAS, organizations such as the National Conference of
Insurance Legislators and the National Association of Insurance
Commissioners work cooperatively with state Legislatures and state
Insurance Commissioners to address common needs and problems, and
WHEREAS, the regulation and taxation of the business of insurance
is being effectively administered by the states, NOW, THEREFORE,
Be It Resolved by the Legislature of the State of Florida:
That the Congress of the United States is requested not to repeal the
McCarran-Ferguson Act so as to preserve the right of the states to
regulate state insurance business.
BE IT FURTHER RESOLVED that copies of this memorial be
dispatched to the President of the United States, to the President of the
United States Senate, to the Speaker of the United States House of
Representatives, and to each member of the Florida delegation to the
United States Congress.
-was read the first time by title. On motions by Rep. McEwan, the
rules were waived and the memorial was read the second time by title,
adopted, and under the rule, immediately certified to the Senate.

By Representatives Silver, Bloom, Logan, Friedman, Abrams, Gor-
don, Saunders, Lippman, Metcalf, Young, Tobin, Mackenzie, Titone,
Clark, Rochlin, Deutsch, Ostrau, Healey, Simon, Locke, Gustafson-
HB 17-D-A bill to be entitled An act relating to road designation;
designating a portion of United States Highway 1 in Dade County as
Anne Ackerman Boulevard; directing the Department of Transporta-
tion to erect appropriate markers; providing an effective date.
Rep. Silver moved that HB 17-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep. Silver,
the rules were waived by two-thirds vote and HB 17-D was read the
second time by title and the third time by title. On passage, the vote
was:
Yeas-98

The Chair
Abrams
Arnold
Ascherl
Banjanin

Bankhead
Bass
Bell
Bloom
Bronson

Brown
Burke
Burnsed
Canady
Carlton

Carpenter
Clark
Clements
Cosgrove
Crady

December 9, 1987

6

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Crotty
Dantzler
Davis
Deutsch
Dunbar
Figg
Frankel
Friedman
Frishe
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Harden
Hargrett
Harris
Hawkins

Nays-7

Bainter
Hanson

Healey
Hill
Hodges
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard

Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Press
Reaves
Reddick
Rehm

Holland Sansom
Sanderson Simone

Rochlin
Rudd
Rush
Sample
Saunders
Silver
Simon
Smith
Starks
Stone
Titone
Tobiassen
Tobin
Trammell
Wallace
Wetherell
Woodruff
Young

Thomas

Votes after roll call:

Yeas-Souto, Gutman

So the bill passed and was immediately certified to the Senate.

Reports of Standing Committees

The Committee on Rules & Calendar recommends the following
pass: HB 14-D

Under the rules, the above bill was placed in the Committee on
Rules & Calendar.

The Committee on Rules & Calendar recommends a committee
substitute for the following: HB 15-D
Under the rules, the above committee substitute was placed in
the Committee on Rules & Calendar and HB 15-D was laid on the
table.

Report of the Committee on Rules & Calendar

December 9, 1987

Your Committee on Rules & Calendar herewith submits as the
Special and Continuing Order Calendar under Rule 8.16 beginning
Wednesday, December 9, 1987, consideration of the following bills.
HB 14-D-Repeal of Sales Tax on Services

CS/HB 15-D-Repeal with One Cent Increase

A quorum of the Committee was present in person, and a majority of
those present agreed to the above Report.

Respectfully submitted,
Carl Carpenter, Jr., Chairman

On motion by Rep. Carpenter, without objection, the rules were
waived and the above report was adopted.

Recessed

On motion by Rep. Carpenter, the House stood in informal recess at
6:04 p.m. to reconvene upon call of the Speaker.

Reconvened
The House was called to order by the Speaker at 10:30 p.m. A
quorum was present.
On motion by Rep. Carpenter, the House reverted to the order of-

Messages from the Senate

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed SB 4-D and requests the
concurrence of the House.
Joe Brown, Secretary

By Senators Hill and Meek-
SB 4-D-A bill to be entitled An act relating to respiratory care;
amending s. 468.352, F.S.; providing definitions; amending s. 468.354,
F.S.; modifying the procedure for filling vacancies on the Advisory
Council on Respiratory Care; amending s. 468.357, F.S.; modifying
requirements for the conduct of examinations for certification of
respiratory care practitioners; authorizing certification of certain
persons without examination under specified conditions; revising
provisions relating to time periods during which certain persons must
pass an examination; amending s. 468.364, F.S.; increasing the
examination fee cap; amending s. 468.368, F.S.; providing exemptions;
providing an effective date.
Rep. Bloom moved that SB 4-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motion by Rep. Bloom,
the rules were waived by two-thirds vote and SB 4-D was read the
second time by title. Without objection, further consideration was
temporarily deferred.
Subsequently, the House returned to consideration of SB 4-D and the
following similar or companion measure was offered in lieu of SB 4-D.

By Representatives Bloom, Thomas, D. L. Jones, Morse, Rochlin,
Reaves, Diaz-Balart-
HB 5-D-A bill to be entitled An act relating to respiratory care;
amending s. 468.351, F.S.; modifying legislative intent with respect to
the Respiratory Care Act; amending s. 468.352, F.S.; providing
definitions; amending s. 468.354, F.S.; modifying the procedure for
filling vacancies on the Advisory Council on Respiratory Care;
amending s. 468.357, F.S.; modifying requirements for the conduct of
examinations for certification of respiratory care practitioners; autho-
rizing certification of certain persons without examination under
specified conditions; revising provisions relating to time periods during
which certain persons must pass an examination; amending s. 468.364,
F.S.; increasing the examination fee cap; amending s. 468.368, F.S.;
providing exemptions; providing an effective date.
Rep. Bloom moved that HB 5-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep. Bloom,
the rules were waived by two-thirds vote and HB 5-D was read the
second time by title and the third time by title. On passage, the vote
was:
Yeas-117

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom

Bronson
Brown
Burke
Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements

Cosgrove
Crady
Crotty
Dantzler
Davis
Deutsch
Diaz-Balart
Drage
Dunbar
Figg

Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber

The Honorable Jon Mills
Speaker, House of Representatives

December 9, 1987

7

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King

Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham

Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon

Simone
Smith
Souto
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Upchurch
Wallace
Webster
Wetherell
Woodruff
Young

Nays-None
So the bill passed and was immediately certified to the Senate.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed SB 7-D and requests the
concurrence of the House.
Joe Brown, Secretary
By Senator Beard-
SB 7-D-A bill to be entitled An act relating to expressway
authorities; amending s. 348.52, F.S., designating the district VII
deputy assistant secretary of the Department of Transportation as an
ex officio member of the Tampa-Hillsborough County Expressway
Authority; providing an effective date.
Rep. Figg moved that SB 7-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep. Figg,
the rules were waived by two-thirds vote and SB 7-D was read the
second time by title and the third time by title. On passage, the vote
was:

Yeas-114

Drage
Dunbar
Frankel
Friedman
Frishe
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings

Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mitchell
Morse
Mortham
Nergard

Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone
Smith
Souto
Starks
Stone
Thomas
Titone

Tobiassen
Tobin
Trammell
Nays-None

Troxler
Upchurch
Wallace

Webster
Wetherell

Woodruff
Young

Votes after roll call:
Yeas-Figg
So the bill passed and was immediately certified to the Senate.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed, as amended, SB 8-D and
requests the concurrence of the House.
Joe Brown, Secretary
By Senators Thomas and Hollingsworth-
SB 8-D-A bill to be entitled An act relating to the State Group
Insurance Program Law; amending s. 110.123, F.S.; delaying the
requirement that the Department of Administration contract with
health maintenance organizations on a competitive bid basis; provid-
ing an effective date.
Rep. Lawson moved that SB 8-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call.
During consideration thereof, Rep. Gardner moved the previous
question, which was agreed to. The question recurred on the motion to
admit SB 8-D for introduction, which was not agreed to by the required
Constitutional two-thirds vote. The vote was:

Yeas-68
The Chair
Abrams
Arnold
Ascherl
Bass
Bell
Bloom
Bronson
Brown
Burke
Canady
Carlton
Carpenter
Clark
Clements
Cosgrove
Crady
Nays-47
Bainter
Banjanin
Bankhead
Burnsed
Casas
Crotty
Diaz-Balart
Drage
Dunbar
Frishe
Garcia
Gardner

Dantzler
Davis
Deutsch
Figg
Frankel
Friedman
Glickman
Goode
Gordon
Guber
Gustafson
Hargrett
Harris
Healey
Hodges
Jamerson
Johnson, B. L.

Grindle
Gutman
Hanson
Harden
Hawkins
Hill
Holland
Ireland
Irvine
Jennings
Jones, D. L.
King

Johnson, R. C.
Jones, C. F.
Langton
Lawson
Lippman
Locke
Logan
Long
Mackenzie
Mackey
Martin
Martinez
Meffert
Mitchell
Ostrau
Peeples
Press

Lewis
Lombard
McEwan
Messersmith
Morse
Mortham
Nergard
Ogden
Patchett
Rehm
Renke
Sample

Reaves
Reddick
Rochlin
Rudd
Rush
Saunders
Silver
Simon
Smith
Titone
Tobiassen
Tobin
Trammell
Upchurch
Wallace
Wetherell
Young

Sanderson
Sansom
Shelley
Simone
Souto
Starks
Stone
Thomas
Troxler
Webster
Woodruff

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed SB 9-D and requests the
concurrence of the House.
Joe Brown, Secretary
By Senator Stuart and others-
SB 9-D-A bill to be entitled An act relating to the Greater Orlando
Aviation Authority; amending s. 10, chapter 57-1658, Laws of Florida,

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom
Brown
Burke
Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Davis
Deutsch
Diaz-Balart

December 9, 1987

8

JOURNAL OF THE HOUSE OF REPRESENTATIVES

as amended; providing for establishment of interest rates for bonds
issued by the authority; ratifying certain prior actions by the authority
with respect to the issuance of bonds; providing an effective date.
Proof of publication of the required notice was attached.
Rep. C. F. Jones moved that SB 9-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep. C. F.
Jones, the rules were waived by two-thirds vote and SB 9-D was read
the second time by title and the third time by title. On passage, the
vote was:
Yeas-105

The Chair
Abrams
Arnold
Ascherl
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Brown
Burke
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Deutsch
Diaz-Balart
Dunbar
Figg
Frankel
Nays-None

Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Hargrett
Harris
Hawkins
Healey
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King

Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martinez
McEwan
Meffert
Messersmith
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm

Renke
Rochlin
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone
Souto
Starks
Thomas
Titone
Tobiassen
Tobin
Trammell
Upchurch
Wallace
Webster
Wetherell
Woodruff
Young

Votes after roll call:
Yeas-Stone
So the bill passed and was immediately certified to the Senate.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed, as amended, SB 10-D and
requests the concurrence of the House.
Joe Brown, Secretary

By Senator Dudley-
SB 10-D-A bill to be entitled An act relating to Collier County;
providing that pari-mutuel funds for Collier County which are not
otherwise obligated for the payment of principal and interest on
certain bonds issued by the county shall be paid to the School Board of
Collier County; repealing chapter 87-513, Laws of Florida, which
provides for the distribution of pari-mutuel funds to the School Board
of Collier County; providing an effective date.
Proof of publication of the required notice was attached.
Rep. C. F. Jones moved that SB 10-D be admitted for introduction,
the Speaker having ruled the measure was outside the purview of the
Call, which was agreed to by the required Constitutional two-thirds
vote, and the bill was read the first time by title. On motions by Rep.
C. F. Jones, the rules were waived by two-thirds vote and SB 10-D was
read the second time by title and the third time by title. On passage,
the vote was:

Yeas-112

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Brown
Burke
Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Deutsch
Diaz-Balart
Dunbar
Figg

Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.

Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves

Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone
Smith
Souto
Starks
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Upchurch
Wallace
Wetherell
Woodruff
Young

Nays-None
So the bill passed and was immediately certified to the Senate.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed SB 11-D and requests the
concurrence of the House.

Joe Brown, Secretary

By Senator Meek and others-

SB 11-D-A bill to be entitled An act relating to the Farm Labor
Registration Law; amending s. 450.33, F.S., requiring farm contractors
to furnish copies of payroll records to certain persons; amending
s. 450.34, F.S., prohibiting licensees from making certain false,
fraudulent, or misleading representations; providing penalties; provid-
ing for review and repeal; providing an effective date.
Rep. Friedman moved that SB 11-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep.
Friedman, the rules were waived by two-thirds vote and SB 11-D was
read the second time by title and the third time by title. On passage,
the vote was:
Yeas-115

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead
Bass
Bell
Bloom
Bronson
Brown
Burke

Burnsed
Canady
Carlton
Carpenter
Casas
Clark
Clements
Cosgrove
Crady
Crotty
Dantzler
Davis
Deutsch

Diaz-Balart
Drage
Dunbar
Figg
Frankel
Friedman
Frishe
Garcia
Gardner
Glickman
Goode
Gordon
Grindle

Guber
Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland

December 9, 1987

9

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Irvine
Jamerson
Jennings
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard

Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Meffert
Messersmith
Mitchell
Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples

Press
Reaves
Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sample
Sanderson
Sansom
Saunders
Shelley
Silver
Simon
Simone

Smith
Souto
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Wallace
Webster
Wetherell
Woodruff
Young

Nays-None
So the bill passed and was immediately certified to the Senate.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has passed CS/CS/SB 5-D and CS/SB 6-D, as amended, and requests
the concurrence of the House.
Joe Brown, Secretary

By the Committee on Appropriations and Senator Deratany and
others
CS/CS/SB 5-D and CS/SB 6-D-A bill to be entitled An act relating
to taxation; amending ss. 212.02, 212.03, 212.031, 212.04, 212.05,
212.054, 212.055, 212.0598, 212.06, 212.07, 212.08, 212.11, 212.12,
212.21, 212.61, F.S.; repealing ss. 212.059, 212.0591, 212.0592,
212.0593, 212.0594, 212.0595, F.S.; amending s. 32, ch. 87-86, Laws of
Florida, as amended; repealing ss. 31, 37, 47, ch. 87-6, Laws of Florida,
as amended; repealing the sales tax on specified services and
conforming various statutes to that repeal; providing exemptions from
the tax on sales, use, and other transactions; providing for attribution
of taxes by air carriers; increasing the tax on transient rentals, the
lease or rental of or license in real property, admissions, and sales,
storage, and use; providing for administration and rates of local option
surtaxes; creating s. 212.065, F.S.; providing for taxes levied with
respect to road construction; providing for retention of records relating
to the sales tax on services for a certain period; amending s. 212.235,
F.S.; revising the percentage of the sales tax proceeds to be transferred
to the State Infrastructure Fund and providing for allocation and use
of moneys in the fund; amending s. 218.61, F.S.; revising the
percentage of the sales tax proceeds to be transferred to the Local
Government Half-cent Sales Tax Clearing Trust Fund; amending
s. 215.32, F.S.; specifying moneys in the State Infrastructure Fund;
repealing ss. 206.87(1)(b), 206.875(3), F.S.; repealing the increase in
diesel fuel taxes; amending s. 207.026, F.S.; providing for redistribu-
tion of taxes; providing for application of the additional sales or use tax
to certain utility services; providing for refund of additional taxes paid
by certain contractors; providing penalties; providing transition rules
for the repeal of the services tax; providing for additional positions and
funding to be placed in reserve; authorizing additional positions for the
Division of Administrative Hearings of the Department of Adminis-
tration; providing for emergency rules of the Department of Revenue;
exempting the Department of Revenue from provisions of chapter 287,
F.S., relating to purchase or lease of goods or services; saving certain
actions from abatement; eliminating requirement for certain data to be
reported to the Department of Revenue; providing effective dates.
-was read the first time by title. On motion by Rep. Gardner, the
rules were waived by two-thirds vote and the bill was read the second
time by title.
Representatives C. F. Jones, Woodruff, Clements, D. L. Jones,
Renke, Mackey, Trammell, R. C. Johnson, Liberti, Troxler, and Hill
offered the following amendment:
Amendment 1-On pages 2-162, strike everything after the enact-
ing clause and insert (text of HB 14-D):

Section 1. Effective January 1, 1988, and effective through March
31, 1988, paragraph (a) of subsection (19) of section 212.02, Florida
Statutes, as amended by chapters 87-6 and 87-101, Laws of Florida, is
amended to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:
(19)(a) "Retail sale" or a "sale at retail" means a sale to a consumer
or to any person for any purpose other than for resale in the form of
tangible personal property or services, and includes all such transac-
tions that may be made in lieu of retail sales or sales at retail. "Retail
sale" does not include fee-sharing for services described in
s. 475.01(1)(c) 47-5011 by persons licensed under chapter 475. A sale of
a service shall be considered a sale for resale only if:
1. The purchaser of the service provides a direct and identifiable
benefit to a single client or customer of the purchaser does ent use or
eensume the ser-vice but aets as a broker or intermediary in procuring
a ser-vice for his elient or eastemer;
2. The purchaser of the service buys the service pursuant to a
written contract with the seller or other written documentation which
and sueh contract identifies the client or customer for whom the
purchaser is buying the service;
&. The purchaser ef the service separately states the value of the
service purchased at the purchase priee in his charge for the service on
its subsequent sale;
3.4- The service, with its value separately stated, will be taxed under
this part in a subsequent sale, unless otherwise exempt pursuant to
this part s 212.0592(1); and
4.5- The service is purchased pursuant to a service resale permit by a
dealer who is primarily engaged in the business of selling services.
However, the department may authorize the issuance of a service resale
permit to a dealer who is not primarily engaged in the sale of services if
such dealer is otherwise regularly engaged in brokering services for
clients or customers. The department shall provide by rule for the
issuance and periodic renewal every 5 years of such resale permits.
However, a sale, to other than an end user, of telecommunication
services consisting of a right of access for which an access charge, as
defined in s. 203.012(1), is imposed, is a sale for resale.
Section 2. Effective January 1, 1988, and effective through March
31, 1988, subsection (21) of section 212.02, Florida Statutes, as
amended by chapter 87-6, Laws of Florida, is amended to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:
(21) "Sales price" means the total amount paid for tangible personal
property or services, including any services that are a part of the sale
and any tangible personal property that is part of the service, valued
in money, whether paid in money or otherwise, and includes any
amount for which credit is given to the purchaser by the seller, without
any deduction therefrom on account of the cost of the property sold, the
cost of materials used, labor or service cost, interest charged, losses, or
any other expense whatsoever. "Sales price" also includes the consider-
ation for a transaction which requires labor or material to alter,
remodel, maintain, adjust, or repair tangible personal property.
Trade-ins or discounts allowed and taken at the time of sale shall not
be included within the purview of this subsection. "Sales price" does
not include travel and entertainment expenses, or taxes or other
governmental fees, other than postage charges, advanced on behalf of a
client, if such expenses or charges are directly reimbursed at cost by the
client.
Section 3. Effective January 1, 1988, and effective through March
31, 1988, subsection (22) of section 212.02, Florida Statutes, as created
by chapter 87-6, Laws of Florida, is amended to read:
212.02 Definitions.-The following terms and phrases when used in

this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:

December 9, 1987

10

JOURNAL OF THE HOUSE

(22) The term "service" or "services" as used in this part means those
activities usually provided for consideration by the following estab-
lishments listed in the SIC Manual:
(a) Agricultural Services (Major Group Number 07).
(b) Forestry Services (Major Group Number 085).
(c) Metal Mining Services (Group Number 108).
(d) Oil and Gas Field Services (Group Number 138).
(e) Nonmetallic (Nonfuel) Mineral Services (Group Number 148).
(f) Building Construction-General Contractors and Operative Build-
ers (Major Group Number 15).
(g) Construction other than Building Construction-General Contrac-
tors (Major Group Number 16).
(h) Construction-Special Trade Contractors (Major Group Number
17).
(i) Printing, Publishing, and Allied Services (Major Group Number
27).
(j) Coating, Engraving, and Allied Services (Group Number 347).
(k) Railroad Transportation (Major Group Number 40).
(1) Local and Suburban Transit and Interurban Highway Passenger
Transportation (Major Group Number 41).
(m) Motor Freight Transportation and Warehousing (Major Group
Number 42).
(n) U.S. Postal Service (Major Group Number 43).
(o) Water Transportation (Major Group Number 44).
(p) Transportation by Air (Major Group Number 45).
(q) Pipelines, except Natural Gas (Major Group Number 46).
(r) Transportation Services (Major Group Number 47).
(s) Communications (Major Group Number 48).
(t) Electric, Gas, and Sanitary Services (Major Group Number 49).
(u) Food Brokers (Industry Number 5141).
(v) Banking (Major Group Number 60).
(w) Credit Agencies other than Banks (Major Group Number 61).
(x) Security and Commodity Brokers, Dealers, Exchanges, and
Services (Major Group Number 62).
(y) Insurance (Major Group Number 63).
(z) Insurance Agents, Brokers, and Service (Major Group Number
64).
(aa) Real Estate (Major Group Number 65).
(bb) Combinations of Real Estate, Insurance, Loans, Law Offices
(Major Group Number 66).
(cc) Holding and other Investment Offices (Major Group Number 67).
(dd) Personal Services (Major Group Number 72).
(ee) Business Services (Major Group Number 73).
(ff) Automotive Repair, Services, and Garages (Major Group Number
75).
(gg) Miscellaneous Repair Services (Major Group Number 76).
(hh) Motion Pictures (Major Group Number 78).
(ii) Amusement and Recreation Services, except Motion Pictures
(Major Group Number 79).
(jj) Health Services (Major Group Number 80).
(kk) Legal Services (Major Group Number 81).

(11) Educational Services (Major Group Number 82).
(mm) Social Services (Major Group Number 83).

December 9, 1987

Revenue as a dealer and extends to his vendor at the time of purchase,
if required to do so, a certificate stating that the item or items to be
partially exempted are for the exclusive use designated herein.
Otherwise, all purchases ef taxable property aad services pur-hased in
this state shall be subject to taxation.

OF REPRESENTATIVES 11

(nn) Museums, Art Galleries, Botanical and Zoological Gardens
(Major Group Number 84).
(oo) Membership Organizations (Major Group Number 86).
(pp) Miscellaneous Services (Major Group Number 89).
(qq) Legislative, Judicial, Administrative and Regulatory Activities
of Federal, State, Local and International Governments (Major Group
Numbers 91, 92, 93, 94, 95, 96, and 97).

In addition, the terms shall include the services of any independent
broker of tangible perseona4 property.
Section 4. Effective January 1, 1988, and effective through March
31, 1988, paragraph (a) of subsection (27) of section 212.0592, Florida
Statutes, as created by chapter 87-6, Laws of Florida, and amended by
chapter 87-101, Laws of Florida, is amended to read:
212.0592 Exemptions from sales or use tax on services.-There shall
be exempt from the tax on the sale or use of services imposed by
ss. 212.059(1) or (2), 212.0594, and 212.0595 the following:
(27)(a) Legal services rendered by an attorney to a client to the
extent that the right to counsel guaranteed pursuant to either the
Sixth Amendment to the United States Constitution or Article I,
Section 16 of the Florida Constitution is applicable to such legal
services. However this exemption shall enly be applicable if the
e'*1inal e.harsges brought in the ease are dismissed or the elient is
ultimately adjudicated net guilty by a eeout of eempetent jurisdietien
This exemption shall only be granted pursuant to a refund of taxes
previously paid on sueh services; The provisions of &- 212.095 shall not
apply to the refund authorized in this paragraph.
Section 5. Sections 212.059, 212.0591, and 212.0595, Florida Stat-
utes, as created by chapter 87-6, Laws of Florida, and amended by
chapters 87-72 and 87-101, Laws of Florida, are hereby repealed.
Section 6. Sections 212.0592 and 212.0593, Florida Statutes, as
created by chapter 87-6, Laws of Florida, and amended by chapter
87-101, Laws of Florida, are hereby repealed.
Section 7. Section 212.0594, Florida Statutes, as created by chapter
87-101, Laws of Florida, is hereby repealed.
Section 8. Section 212.0598, Florida Statutes, as created by chapter
87-101, Laws of Florida, is amended to read:
212.0598 Special provisions; air carriers.-
(1) Notwithstanding other provisions of this part to the contrary, any
air carrier utilizing mileage apportionment for corporate income tax
purposes in this state required by the United States Depatment of
Transportation to keep reeerds aeeerding to said department's standard
classification of aeeounting may elect, upon the conditions prescribed
in subsection (4), to be subject to the tax imposed by this part on
services and tangible personal property according to the provisions of
this section.
(2) The basis of the tax shall be the ratio of Florida mileage to total
mileage as determined pursuant to part IV of chapter 214. The ratio
shall be determined at the close of the carrier's preceding fiscal year.
The ratio shall be applied each month to the carrier's total systemwide
gross purchases of tangible personal property and services otherwise
taxable in Florida.
(3) It is the legislative intent that air carriers are hereby determined
to be susceptible to a distinct and separate classification for taxation
under the provisions of this part, if the provisions of this section are
met.
(4) The election provided for in this section shall not be allowed
unless the purchaser makes a written request, in a manner prescribed
by the Department of Revenue, to be taxed under the provisions of
subsection (2), and such person registers with the Department of

12 JOURNAL OF THE HOUSE

(5) Notwithstanding other provisions of this part to the contrary, any
air carrier eligible for the election provided in subsection (1) which
does not so elect shall be subject to the tax imposed by this part on the
purchase or use of services a*n tangible personal property purchased
or used in this state, as well as other taxes imposed herein.
Section 9. Section 212.02, Florida Statutes, 1986 Supplement, as
amended by chapters 87-6, 87-87, 87-101, and 87-402, Laws of Florida,
is amended to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:
(1) The term "admissions" means and includes the net sum of money
after deduction of any federal taxes for admitting a person or vehicle or
persons to any place of amusement, sport, or recreation or for the
privilege of entering or staying in any place of amusement, sport, or
recreation, including, but not limited to, theaters, outdoor theaters,
shows, exhibitions, games, races, or any place where charge is made by
way of sale of tickets, gate charges, seat charges, box charges, season
pass charges, cover charges, greens fees, participation fees, entrance
fees, or other fees or receipts of anything of value measured on an
admission or entrance or length of stay or seat box accommodations in
any place where there is any exhibition, amusement, sport, or
recreation, and all dues paid to private clubs providing recreational
facilities, including but not limited to golf, tennis, swimming, yacht-
ing, and boating facilities.

24 "Affiliated group" means an affiliated group of eorporatiens, as
defined in s- 1504(a) of the Internal Revenue Gode, whose members are
includable under &- 1504(b), (e,. or (44 of the Internal Revenue Gode,
and are eligible to file a consolidated tax return for Federal corporate
income tax purposes, or mutual insurance companies which are
members of oee insurance holding eempany system subject to
e- 628804- however- e- 1504) (24shall l4 t apply to this definition;
However, the taxpayer may elect, pursuant to rules of the department
governing the procedure for making aed amending such election, to
define its affiliated group in a manner which excludes any member
who has no tax nexus in this state aam any member whose business
activities are unrelated to the business activities of other members of
the group. However, in no event shall a parent corporation of an
included member be ecluded from the affiliated group.
(2)(4) "Business" means any activity engaged in by any person, or
caused to be engaged in by him, with the object of private or public
gain, benefit, or advantage, either direct or indirect. Except for the
sales of any aircraft, boat, mobile home, or motor vehicle, the term
"business" shall not be construed in this chapter to include occasional
or isolated sales or transactions involving tangible personal property
or services by a person who does not hold himself out as engaged in
business, but includes other charges for the sale or rental of tangible
personal property, sales of services taxable under this part, sales of or
charges of admission, communication services, all rentals and leases of
living quarters, other than low-rent housing operated under chapter
421, sleeping or housekeeping accommodations in hotels, apartment
houses, roominghouses, tourist or trailer camps, and all rentals of or
licenses in real property, other than low-rent housing operated under
chapter 421, all leases or rentals of or licenses in parking lots or
garages for motor vehicles, docking or storage spaces for boats in boat
docks or marinas as defined in this chapter and made subject to a tax
imposed by this chapter. Any tax on such sales, charges, rentals,
admissions, or other transactions made subject to the tax imposed by
this chapter shall be collected by the state, county, municipality, any
political subdivision, agency, bureau, or department, or other state or
local governmental instrumentality in the same manner as other
dealers, unless specifically exempted by this chapter.

(3)(4) The terms "cigarettes," "tobacco," or "tobacco products"
referred to in this chapter include all such products as are defined or
may be hereafter defined by the laws of the state.

E

(4)(5 "Cost price" means the actual cost of articles of tangible
personal property or services without any deductions therefrom on
account of the cost of materials used, labor or service costs, transporta-
tion charges, or any expenses whatsoever.

OF REPRESENTATIVES December 9, 1987

(64 "Costs of performance" means direct eests determined in a
manner consistent with generally accepted accounting principles and
in accordance with aepted conditions or practices in the type of trade
or business in which the service provider engages-
(5)(7- The term "department" means the Department of Revenue.
(8) "Employee" means any person who is -et an independent
eentractor and whose wages or remuneration are subject to tax under
the Federal Insurance Contributions Aet or under the Federal
Unemployment Tax Aet or whose wages or remuneration are subject
to withholding for federal income tax purposes.
(94) "Employer" means any person who must pay taxes oe wages
under the Federal Insurance Contributions Aet er under the Federal
Unemployment Tax Aet er weh must withhold taxes from wages for
federal income tax purposes.
(6)4-0 "Enterprise zone" means an area of the state authorized to be
an enterprise zone pursuant to s. 290.0055 and approved by the
secretary of the Department of Community Affairs pursuant to
s. 290.0065. This subsection shall expire and be void on December 31,
1994.
(7)(-4 "Factory-built building" means a structure manufactured in a
manufacturing facility for installation or erection as a finished
building; "factory-built building" includes, but is not limited to,
residential, commercial, institutional, storage, and industrial struc-
tures.
(8)4-2) "In this state" or "in the state" means within the state
boundaries of Florida as defined in s. 1, Art. II of the Constitution of
the State of Florida and includes all territory within these limits
owned by or ceded to the United States.
(9)-4) The term "intoxicating beverages" or "alcoholic beverages"
referred to in this chapter includes all such beverages as are so defined
or may be hereafter defined by the laws of the state.
(10)(44) "Lease," "let," or "rental" means leasing or renting of living
quarters or sleeping or housekeeping accommodations in hotels,
apartment houses, roominghouses, tourist or trailer camps and real
property, the same being defined as follows:
(a) Every building or other structure kept, used, maintained, or
advertised as, or held out to the public to be, a place where sleeping
accommodations are supplied for pay to transient or permanent guests
or tenants, in which 10 or more rooms are furnished for the
accommodation of such guests, and having one or more dining rooms or
cafes where meals or lunches are served to such transient or
permanent guests, such sleeping accommodations and dining rooms or
cafes being conducted in the same building or buildings in connection
therewith, shall, for the purpose of this chapter, be deemed a hotel.
(b) Any building, or part thereof, where separate accommodations for
two or more families living independently of each other are supplied to
transient or permanent guests or tenants shall for the purpose of this
chapter be deemed an apartment house.
(c) Every house, boat, vehicle, motor court, trailer court, or other
structure or any place or location kept, used, maintained, or advertised
as, or held out to the public to be, a place where living quarters or
sleeping or housekeeping accommodations are supplied for pay to
transient or permanent guests or tenants, whether in one or adjoining
buildings, shall for the purpose of this chapter be deemed a rooming-
house.
(d) In all hotels, apartment houses, and roominghouses within the
meaning of this chapter, the parlor, dining room, sleeping porches,
kitchen, office, and sample rooms shall be construed to mean "rooms."
(e) A "tourist camp" is a place where two or more tents, tent houses,
or camp cottages are located and offered by a person or municipality
for sleeping or eating accommodations, most generally to the transient
public for either a direct money consideration or an indirect benefit to

the lessor or owner in connection with a related business.
(f) A "trailer camp," "mobile home park," or "recreational vehicle
park" is a place where space is offered, with or without service
facilities, by any persons or municipality to the public for the parking

and accommodation of two or more automobile trailers, mobile homes,
or recreational vehicles which are used for lodging, for either a direct
money consideration or an indirect benefit to the lessor or owner in
connection with a related business, such space being hereby defined as
living quarters, and the rental price thereof shall include all service
charges paid to the lessor.
(g) "Lease," "let," or "rental" also means the leasing or rental of
tangible personal property and the possession or use thereof by the
lessee or rentee for a consideration, without transfer of the title of such
property, except as expressly provided to the contrary herein. The term
"lease," "let," "rental" or "service" does not mean hourly, daily, or
mileage charges, to the extent that such charges are subject to the
jurisdiction of the United States Interstate Commerce Commission,
when such charges are paid by reason of the presence of railroad cars
owned by another on the tracks of the taxpayer, or charges made
pursuant to car service agreements. However, where two taxpayers, in
connection with the interchange of facilities, rent or lease property, each
to the other, for use in providing or furnishing any of the services
mentioned in s. 166231, the term "lease or rental" means only the net
amount of rental involved.
(h) "Real property" means the surface of land, improvements thereto,
and fixtures, and is synonymous with "realty" and "real estate."
(i) "License," as used in this chapter with reference to the use of real
property, means the granting of a privilege to use or occupy a building
or a parcel of real property for any purpose.
(11)4(-5 "Motor fuel" means and includes what is commonly known
and sold as gasoline and fuels containing a mixture of gasoline and
other products.
(12)(44 "Nurseryman" or "grower" means any person engaged in the
production of nursery stock or horticultural plants.
(13)(47- "Person" includes any individual, firm, copartnership, joint
adventure, association, corporation, estate, trust, business trust,
receiver, syndicate, or other group or combination acting as a unit and
includes any political subdivision, municipality, state agency, bureau,
or department and the plural as well as the singular number.
(14)-8) "Retailer" means and includes every person engaged in the
business of making sales at retail, or for distribution, or use, or
consumption, or storage to be used or consumed in this state.
(15)(49(a) "Retail sale" or a "sale at retail" means a sale to a
consumer or to any person for any purpose other than for resale in the
form of tangible personal property or services, and includes all such
transactions that may be made in lieu of retail sales or sales at retail.
"Retail sale" does not include fee sharing for services described in
; 47-85011 by persons licensed under chapter 47-5 A sale of a service
shall be considered a sale for resale only if
1- The purchaser of the service does not use or eonsume the service
but aets as a broker or intermediary in procuring a service for his
elient or eustoemer
2r The purchaser of the service buys the service pursuant to a
written contract with the seller and suh contract identifies the client
er customer for whom the purchaser is buying the service;
8- The purchaser of the service separately states the value of the
service purchased at the purchase priee in his charge for the service on
its subsequent sale;
4r The service, with its value separately stated, will be taxed under
this part in a subsequent sale, unless otherwise exempt pursuant to
5e 213.0592(1); and
8. The service is purchased pursuant to a service resale permit by a
dealer who is primarily engaged in the business of selling series. The
department shaH provide by rfi e fr the issuance ad periodic renewal
every S years of sueh resale permits.
However, a sale to other than an entd user, ef t-scmmunia
services consisting of a right ef access for which an access charge, as
defined in a, 203.012(1), is imposed, is a sale for resale.
(b) The terms "retail sales," "sales at retail," "use," "storage," and

"consumption" include the sale, use, storage, or consumption of all
tangible advertising materials imported or caused to be imported into

13

this state. Tangible advertising material includes displays, display
containers, brochures, catalogs, pricelists, point-of-sale advertising,
and technical manuals or any tangible personal property which does
not accompany the product to the ultimate consumer.
(c) "Retail sales," "sale at retail," "use," "storage," and "consump-
tion" do not include materials, containers, labels, sacks, or bags
intended to be used one time only for packaging tangible personal
property for sale or for packaging in the process of providing a service
taxable under this part and do not include the sale, use, storage, or
consumption of industrial materials, including chemicals and fuels
except as provided herein, for future processing, manufacture, or
conversion into articles of tangible personal property for resale when
such industrial materials, including chemicals and fuels except as
provided herein, become a component or ingredient of the finished
product. However, said terms include the sale, use, storage, or
consumption of tangible personal property, including machinery and
equipment or parts thereof, purchased electricity, and fuels used to
power machinery, when said items are used and dissipated in
fabricating, converting, or processing tangible personal property for
sale, even though they may become ingredients or components of the
tangible personal property for sale through accident, wear, tear,
erosion, corrosion, or similar means.
(d) "Gross sales" means the sum total of all sales of tangible personal
property or services as defined herein, without any deduction whatso-
ever of any kind or character, except as provided in this chapter.
(e) The term "retail sale" includes a mail order sale, as defined in
s. 212.0596(1).
(16)(20 "Sale" means and includes:
(a) Any transfer of title or possession, or both, exchange, barter,
license, lease, or rental, conditional or otherwise, in any manner or by
any means whatsoever, of tangible personal property for a considera-
tion.
(b) The rental of living quarters or sleeping or housekeeping
accommodations in hotels, apartment houses or roominghouses, or
tourist or trailer camps, as hereinafter defined in this chapter.
(c) The producing, fabricating, processing, printing, or imprinting of
tangible personal property for a consideration for consumers who
furnish either directly or indirectly the materials used in the
producing, fabricating, processing, printing, or imprinting.
(d) The furnishing, preparing, or serving for a consideration of any
tangible personal property for consumption on or off the premises of
the person furnishing, preparing, or serving such tangible personal
property which includes the sale of meals or prepared food by an
employer to his employees.
(e) A transaction whereby the possession of property is transferred
but the seller retains title as security for the payment of the price.
() Any transfer- provision, r rendering of services for a eensidera
tion.
(17)(24- "Sales price" means the total amount paid for tangible
personal property or services, including any services that are a part of
the sale and any tangible personal property that is part of the service,
valued in money, whether paid in money or otherwise, and includes
any amount for which credit is given to the purchaser by the seller,
without any deduction therefrom on account of the cost of the property
sold, the cost of materials used, labor or service cost, interest charged,
losses, or any other expense whatsoever. "Sales price" also includes the
consideration for a transaction which requires both labor and or
material to alter, remodel, maintain, adjust, or repair tangible
personal property. Trade-ins or discounts allowed and taken at the
time of sale shall not be included within the purview of this subsection.
(22) The term "service" eer services" as used in this part means these
activitiess usually provided for eonsideratin by the following estab
lishments listed in the SIG Manual.
(a) Agrieultural Services (Major Group NJmber 07)-

(b) Forestry Serviees (Majoi Group Number 085).
(e) Metal Mining Serviees (Group Number 108).

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(444 il and Gas Field Serviees (Group Number 418)
(e) Nonmetallie (NonfuelI Mineral Services (Group Number 148)
(f) Building Construetion Genera GContractors and Operative Build-
ers (Major Group Number 45-
(g) Construetion other than Building GContrution General Contrae
tors (Major Group Number 1
(h) Gonstruetion Speeial Trade Contraetors (Major Group Number
174.-
(44 Printing, Publhing, anid Allied Serviees (Major Group Number
274-;
() Gating, Engraving, d Allied Serviees (Group Number 347-)
(k) Railroad Transportation ,(Major.- Group Number 40),
(4 Loeal amd Suburban Trasit and Interurban HighwayT Passenger
Transportation (Major Group Number 41).
(f) Motor Freight Transportation and Warehousing (Major Group
Number 424
(a) U0 S Postal Service (Major Group Number 43)
(e) Water Transportation (Major Go:p lNumber 444
(p) Transportation by Air (Major Group Number 45)4
( Pipelines eept Natural Gas (Major Group Numttber 4
-r) Transportation Services (Major Group Number 47-
(s) Communications (Major Group Number 48-)
(t) Eleetrie Gas, and Sanitary Serviees (Majoe Greup Number 49)-.
(u) Feed Brokers (Industry Number 51414)
k(v-) Banking (Major Group Number 60)-
(w) Credit Ageneies other than Banks (Major Group Number 644
() Security and eCommodity Brokers, Dealers, Eechanges, and
Services (Major Group Number 62)-
(y) Insurance (Major Group Number 63)-
<() Insurance Agents, Brokers and Service (Major Group Number
64)-
(aa) Real Estate (Major Group Number 65)
(bb) Combinations of Real Estate, Insuranee- Loans, Law Offices
(Major Group Number 66)-
(e) Holding and erte" Investment Offees (Majoe Gruep Number 674;
(Wd Personal Serviees (Major Group Number 7-24
(ee) Bu-siness Serviees (Major Group Number Vt
) Automotive Repair, ServiesL, and Garages (Majeo G-rep Number

(gg) Miscellaneous Repair Serviees (-MajEol Greto NmberA 7
(hh) Motion Pietures (Msaj.or Group Number 794;
(-ii4 Amusement ad Recreation Serviees, except Motion Pictures

(jj4 Health Ser4iees (Major Grottp Number 80r
(kk) Legal Serviees (Major.. Group Number 8
( Educational Services (Major Group Number 824;
(nm) Soeial Ser ies (Major Group "Number 84
(an) Museums, Art Gal!eries, Botanieal and Zoological Gardens
(Major Group Number 844
(eo) Membership Organizations (Major Group Number, 864
(pp Miscllaneous Services (Major Group "Number 89

(qq Legislative, Judicial, Administrative and Regulatory Aetivities
of Federal, State, Leeal and International Governments (Major Group
Numbt9ers 91, 92, 9, 94, 95 96- and 97-4

In addition, he terms shall include the series oe any independent
broker of tangible personal property.
(18)(-9) "Special fuel" means any liquid product, gas product, or
combination thereof used in an internal combustion engine or motor to
propel any form of vehicle, machine, or mechanical contrivance. This
term includes, but is not limited to, all forms of fuel commonly or
commercially known or sold as diesel fuel or kerosene. However, the
term "special fuel" does not include butane gas, propane gas, or any
other form of liquefied petroleum gas or compressed natural gas.
(19)(4) "SIC" means those classifications contained in the Standard
Industrial Classification Manual, 1987 1972, as published by the Office
of Management and Budget, Executive Office of the President; and as
amended in the 1977 Supplement.
(20)(25 "Storage" means and includes any keeping or retention in
this state of tangible personal property for use or consumption in this
state or for any purpose other than sale at retail in the regular course
of business.
(21)(26) "Tangible personal property" means and includes personal
property which may be seen, weighed, measured, or touched or is in
any manner perceptible to the senses, including electric power or
energy, boats, motor vehicles and mobile homes as defined in
s. 320.01(1) and (2), aircraft as defined in s. 330.27, and all other types
of vehicles. The term "tangible personal property" does not include
stocks, bonds, notes, insurance, or other obligations or securities;
intangibles as defined by the intangible tax law of the state;
pari-mutuel tickets sold or issued under the racing laws of the state- er
fatory built buildings during construction er thereafter.
(22)(27) "Use" means and includes the exercise of any right or power
over tangible personal property incident to the ownership thereof, or
interest therein, except that it does not include the sale at retail of that
property in the regular course of business. "Use" also means the
consumption or enjoyment of the benefit of services.
(23)(28) The term "use tax" referred to in this chapter includes the
use, the consumption, the distribution, and the storage as herein
defined of tangible personal property or services.
Section 10. Paragraph (a) of subsection (1) of section 212.031, Florida
Statutes, 1986 Supplement, as amended by chapters 87-6 and 87-101,
Laws of Florida, is amended, and subsection (7) is added to said
section, to read:
212.031 Lease or rental of or license in real property.-
(1)(a) It is declared to be the legislative intent that every person is
exercising a taxable privilege who engages in the business of renting,
leasing, letting, or granting a license for the use of any real property
unless such property is:
1. Assessed as agricultural property under s. 193.461.
2. Used exclusively as dwelling units.
3. Property subject to tax on parking, docking, or storage spaces
under s. 212.03(6).
4. Recreational property or the common elements of a condominium
when subject to a lease between the developer or owner thereof and the
condominium association in its own right or as agent for the owners of
individual condominium units or the owners of individual condomin-
ium units. However, only the lease payments on such property shall be
exempt from the tax imposed by this chapter, and any other use made
by the owner or the condominium association shall be fully taxable
under this chapter.
5. A public or private street or right-of-way occupied or used by a
utility for utility purposes.
6. A public street or road which is used for transportation purposes.
7. Property used at an airport exclusively for the purpose of aircraft
landing or aircraft taxiing or property used by an airline for the
purpose of loading or unloading passengers or property onto or from
aircraft or for fueling aircraft.

8. Property used at a port authority as defined in s. 315.02(2)
exclusively for the purpose of oceangoing vessels or tugs docking, or

14

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

such vessels mooring on property used by a port authority for the
purpose of loading or unloading passengers or cargo onto or from such
a vessel, or property used at a port authority for fueling such vessels.
"9; Property based as an integral part of the performance of qualified
production services as defined in eM 212.059218)(a).
10- Lsed sbleased or rented to a person providing feed and drink
eeneessie.ai. e services within the premises of a movie theater-, a
business operated. under a permit issued pursuant to chapter 550 or
chapter 5l eor any publicly owned arena, sports stadium, eenvention
hall, exhibition hall, auditorium, ar reereational facility. A person
providing retail eeneessionaire services involving the sale of feed and
dr ink or other f tangible personal property within the premises of an
airport shall be subject to tax en the rental f real property used for
that purpose, bt shall not be subject to the tax en any license to use
the properAty Fao purposes of this ubparagraph the term "sae" shall
net include the leasing of tangible personal property
(7) The lease, sublease, or rental of space by a movie theater owner or
operator to a person providing food and drink concessionaire services
within the premises of such theater is exempt from the tax imposed by
this section.
Section 11. Paragraph (a) of subsection (2) of section 212.04, Florida
Statutes, as amended by chapters 87-6 and 87-101, Laws of Florida, is
amended to read:
212.04 Admissions tax; rate, procedure, enforcement.-
(2)(a)l. No tax shall be levied on admissions to athletic or other
events sponsored by elementary schools, junior high schools, middle
schools, high schools, community colleges, public or private colleges
and universities, deaf and blind schools, facilities of the youth services
programs of the Department of Health and Rehabilitative Services,
and state correctional institutions when only student, faculty, or
inmate talent is utilized. However, this exemption shall not apply to
admission to athletic events sponsored by an institution within the
State University System, and the proceeds of the tax collected on such
admissions shall be retained and utilized by each institution to support
women's athletics as provided in s. 240.533(4)(c).
2. No tax shall be levied on dues, membership fees and admission
charges imposed by not-for-profit religious sponsoring organizations or
community or recreational facilities. To receive this exemption, the
sponsoring organization or facility must qualify as a not-for-profit
entity under the provisions of s. 501(c)(3) of the United States Internal
Revenue Code of 1954, as amended.
3. No tax shall be levied on an admission paid by a student, or on his
behalf, to any required place of sport or recreation if the student's
participation in the sport or recreational activity is required as a part
of a program or activity sponsored by, and under the jurisdiction of, the
student's educational institution, provided his attendance is as a
participant and not as a spectator.
4. No tax shall be levied on admissions to the National Football
League championship game.
5. No tax shall be levied on admissions to athletic or other events
sponsored by governmental entities.
Section 12. (1) The introductory paragraph and paragraph (a) of
subsection (1) of section 212.05, Florida Statutes, 1986 Supplement, as
amended by section 10 of chapter 87-6, chapter 87-99, section 12 of
chapter 87-101, and chapter 87-402, Laws of Florida, are amended, and
paragraph (j) is added to said subsection, to read:
212.05 Sales, storage, use tax.-It is hereby declared to be the
legislative intent that every person is exercising a taxable privilege
who engages in the business of selling tangible personal property at
retail in this state, including the business of making mail order sales,
or who rents or furnishes any of the things or services taxable under
this chapter seetien, or who stores for use or consumption in this state
any item or article of tangible personal property as defined herein and
who leases or rents such property within the state.

(1) For the exercise of such privilege, a tax is levied on each taxable
transaction or incident, which tax is due and payable as follows:

(a)l.a. At the rate of 5 percent of the sales price of each item or
article of tangible personal property when sold at retail in this state,
computed on each taxable sale for the purpose of remitting the amount
of tax due the state, and including each and every retail sale.
b. Each occasional or isolated sale of an aircraft, boat, mobile home,
or motor vehicle of a class or type which is required to be registered,
licensed, titled, or documented in this state or by the United States
Government shall be subject to tax at the rate provided in this
paragraph. The department shall, by rule, adopt the NADA Official
Used Car Guide as the reference price list for any used motor vehicle
which is required to be licensed pursuant to s. 320.08(1), (2), (3)(a), (b),
(c), or (f), or (9). If any party to an occasional or isolated sale of such a
vehicle reports to the tax collector a sales price which is less than 80
percent of the average loan price for the specified model and year of
such vehicle as listed in the most recent reference price list, the tax
levied under this paragraph shall be computed by the department on
such average loan price unless the parties to the sale have provided to
the tax collector an affidavit signed by each party, or other substantial
proof, stating the actual sales price. Any party to such sale who reports
a sales price less than the actual sales price is guilty of a misdemeanor
of the second degree, punishable as provided in s. 775.083. The
department shall collect or attempt to collect from such party any
delinquent sales taxes. In addition, such party shall pay any tax due
and any penalty and interest assessed, plus a penalty equal to twice
the amount of the additional tax owed. Notwithstanding any other
provision of law, the Department of Revenue may waive or compromise
any penalty imposed after July 1, 1985, pursuant to this subparagraph.
For purposes of this subparagraph, an occasional or isolated sale is one
in which the seller is not a motor vehicle dealer as defined in
s. 320.27(1)(c) or is not a seller regularly engaged in the sale of motor
vehicles acquired by foreclosure or operation of law.
2. This paragraph does not apply to the sale of a boat or airplane by
or through a registered dealer under this chapter to a purchaser who
removes such boat or airplane from this state within 10 days after the
date of purchase or, when the boat or airplane is repaired or altered,
within 10 days after completion of such repairs or alterations. In no
event shall the boat or airplane remain in this state more than 90 days
after the date of purchase. This exemption shall not be allowed unless
the seller:
a. Obtains from the purchaser within 90 days from the date of sale
written proof that the purchaser licensed, registered, or documented
the boat or airplane outside the state;
b. Requires the purchaser to sign an affidavit that he has read the
provisions of this section; and
c. Makes the affidavit a part of his permanent record.
In the event the purchaser fails to remove the boat or airplane from
this state within 10 days after purchase or, when the boat or airplane
is repaired or altered, within 10 days after completion of such repairs
or alterations, or permits the boat or airplane to return to this state
within 6 months from the date of departure, the purchaser shall be
liable for use tax on the cost price of the boat or airplane and, in
addition thereto, payment of a penalty to the Department of Revenue
equal to the tax payable. This penalty shall be in lieu of the penalty
imposed by s. 212.12(2) and is mandatory and shall not be waived by
the department.
(j) At the rate of 5 percent on charges for cleaning, laundry, and
garment services as defined in SIC Group Number 721, except
coin-operated laundries and coin-operated dry cleaning establishments
enumerated in SIC Industry Number 7215.
(2) Effective July 1, 1988, the introductory paragraph and paragraph
(a) of subsection (1) of section 212.05, Florida Statutes, 1986 Supple-
ment, as further amended by section 83 of chapter 87-6 and section 52
of chapter 87-101, Laws of Florida, is amended to read:
212.05 Sales, storage, use tax.-It is hereby declared to be the
legislative intent that every person is exercising a taxable privilege
who engages in the business of selling tangible personal property at
retail in this state, including the business of making mail order sales,

or who rents or furnishes any of the things or services taxable under
this chapter section, or who stores for use or consumption in this state

December 9, 1987

15

16 JOURNAL OF THE HOUSE

any item or article of tangible personal property as defined herein and
who leases or rents such property within the state.
(1) For the exercise of such privilege, a tax is levied on each taxable
transaction or incident, which tax is due and payable as follows:
(a)l.a. At the rate of 5 percent of the sales price of each item or
article of tangible personal property when sold at retail in this state,
computed on each taxable sale for the purpose of remitting the amount
of tax due the state, and including each and every retail sale.
b. Each occasional or isolated sale of an aircraft, boat, mobile home,
or motor vehicle of a class or type which is required to be registered,
licensed, titled, or documented in this state or by the United States
Government shall be subject to tax at the rate provided in this
paragraph. The department shall, by rule, adopt the NADA Official
Used Car Guide as the reference price list for any used motor vehicle
which is required to be licensed pursuant to s. 320.08(1), (2), (3)(a), (b),
(c), or (f), or (9). If any party to an occasional or isolated sale of such a
vehicle reports to the tax collector a sales price which is less than 80
percent of the average loan price for the specified model and year of
such vehicle as listed in the most recent reference price list, the tax
levied under this paragraph shall be computed by the department on
such average loan price unless the parties to the sale have provided to
the tax collector an affidavit signed by each party, or other substantial
proof, stating the actual sales price. Any party to such sale who reports
a sales price less than the actual sales price is guilty of a misdemeanor
of the first degree, punishable as provided in s. 775.082, s. 775.083, or
s. 775.084. The department shall collect or attempt to collect from such
party any delinquent sales taxes. In addition, such party shall pay any
tax due and any penalty and interest assessed, plus a penalty equal to
twice the amount of the additional tax owed. Notwithstanding any
other provision of law, the Department of Revenue may waive or
compromise any penalty imposed after July 1, 1985, pursuant to this
subparagraph. For purposes of this subparagraph, an occasional or
isolated sale is one in which the seller is not a motor vehicle dealer as
defined in s. 320.27(1)(c) or is not a seller regularly engaged in the sale
of motor vehicles acquired by foreclosure or operation of law.
2. This paragraph does not apply to the sale of a boat or airplane by
or through a registered dealer under this chapter to a purchaser who
removes such boat or airplane from this state within 10 days after the
date of purchase or, when the boat or airplane is repaired or altered,
within 10 days after completion of such repairs or alterations. In no
event shall the boat or airplane remain in this state more than 90 days
after the date of purchase. This exemption shall not be allowed unless
the seller:
a. Obtains from the purchaser within 90 days from the date of sale
written proof that the purchaser licensed, registered, or documented
the boat or airplane outside the state;
b. Requires the purchaser to sign an affidavit that he has read the
provisions of this section; and
c. Makes the affidavit a part of his permanent record.

In the event the purchaser fails to remove the boat or airplane from
this state within 10 days after purchase or, when the boat or airplane
is repaired or altered, within 10 days after completion of such repairs
or alterations, or permits the boat or airplane to return to this state
within 6 months from the date of departure, the purchaser shall be
liable for use tax on the cost price of the boat or airplane and, in
addition thereto, payment of a penalty to the Department of Revenue
equal to the tax payable. This penalty shall be in lieu of the penalty
imposed by s. 212.12(2) and is mandatory and shall not be waived by
the department.
Section 13. Paragraph (b) of subsection (1) of section 212.052, Florida
Statutes, is amended to read:
212.052 Research or development costs; exemption.--

E

(1) For the purposes of the exemption provided in this section:
(b) The term "costs" means cost price as defined in s. 212.02(5).
Section 14. (1) Paragraph (b) of subsection (2) and subsection (3) of
section 212.054, Florida Statutes, 1986 Supplement, as amended by

SOF REPRESENTATIVES December 9, 1987

section 11 of chapter 87-6, Laws of Florida, are amended, and
subsections (7) and (8) are added to said section, to read:
212.054 Discretionary sales surtax; limitations, administration, and
collection.-
(2)(a) The tax imposed by the governing body of any county
authorized to so levy pursuant to s. 212.055 shall be a discretionary
surtax on all transactions occurring in the county which are subject to
the state tax imposed on sales, use, rentals, admissions, and other
transactions by this part. The surtax, if levied, shall be computed as
the applicable rate or rates authorized pursuant to s. 212.055 times
any amount of tax imposed by and paid to the state pursuant to this
part, except this section and s. 212.055, and shall be rounded to the
nearest penny.
(b) However:
1. The tax on any sales amount above $5,000 $1,000 on any item of
tangible personal property and on long distance telephone service shall
not be subject to the surtax.
2. In the case of utility, telecommunication, or wired television
services billed on or after the effective date of any such surtax, the
entire amount of the tax for utility, telecommunication, or wired
television services shall be subject to the surtax. In the case of utility,
telecommunication, or wired television services billed after the last
day the surtax is in effect, the entire amount of the tax on said items
shall not be subject to the surtax.
3. In the case of written contracts which are signed prior to the
effective date of any such surtax for the construction of improvements
to real property or for remodeling of existing structures, the surtax
shall be paid by the contractor responsible for the performance of the
contract. However, the contractor may apply for one refund of any such
surtax paid on materials necessary for the completion of the contract.
Any application for refund shall be made no later than 15 months
following initial imposition of the surtax in that county. The applica-
tion for refund shall be in the manner prescribed by the department by
rule. A complete application shall include proof of the written contract
and of payment of the surtax. The application shall contain a sworn
statement, signed by the applicant or its representative, attesting to
the validity of the application. The department shall, within 30 days
after approval of a complete application, certify to the county
information necessary for issuance of a refund to the applicant.
Counties are hereby authorized to issue refunds for this purpose and
shall set aside from the proceeds of the surtax a sum sufficient to pay
any refund lawfully due. Any person who fraudulently obtains or
attempts to obtain a refund pursuant to this subparagraph, in addition
to being liable for repayment of any refund fraudulently obtained plus
a mandatory penalty of 100 percent of the refund, is guilty of a
misdemeanor of the second degree, punishable as provided in
s. 775.082, s. 775.083, or s. 775.084.
(3) For the purpose of this section, a transaction shall be deemed to
have occurred in a county imposing the surtax when:
(a) The dealer is located in the county and the sale includes tangible
personal property or services, except as otherwise provided herein;
provided that the sale of any motor vehicle or mobile home of a class or
type which is required to be registered in this state or in any other state
shall be deemed to have occurred only in the county identified as the
residence address of the purchaser on the registration or title document
for such property;
(b) The event for which an admission is charged is located in the
county;

(c) The consumer of utility or wired television services is located in
the county, or the telecommunication services are provided to a
location within the county;
(d) The user of any aircraft or0 boat; meter vehie~e, or mobile home of
a class or type which is required to be registered, licensed, titled, or

documented in this state or by the United States Government imported
into the county for use, consumption, distribution, or storage to be used
or consumed in the county is located in the county; however, it shall be
presumed that such items used outside the county for 6 months or
longer before being imported into the county were not purchased for

use in the county. The provisions of this paragraph shall not apply to
the use or consumption of such items upon which a like tax of equal or
greater amount has been lawfully imposed and paid outside the
county;
(e) The purchaser of any motor vehicle or mobile home of a class or
type which is required to be registered in this state is a resident of the
taxing county as determined by the address appearing on or to be
reflected on the registration document for such property;
(f) Any motor vehicle or mobile home of a class or type which is
required to be registered in this state is imported from another state into
the taxing county by a user residing therein for the purpose of use,
consumption, distribution, or storage in the taxing county; however, it
shall be presumed that such items used outside the taxing county for 6
months or longer before being imported into the county were not
purchased for use in the county;
(g)(e) The real property which is leased or rented is located in the
county;
(h)(f The transient rental transaction occurs in the county; or
(i)(g) The delivery of any aircraft or- boat- motor ehile, or mobile
home of a class or type which is required to be registered, licensed,
titled, or documented in this state or by the United States Government
is to a location in the county; however, the provisions of this paragraph
shall not apply to the use or consumption of such items upon which a
like tax of equal or greater amount has been lawfully imposed and paid
outside the county; or
(j)(h) The dealer owing a use tax on purchases or leases is located in
the county.
(7) With respect to any motor vehicle or mobile home of a class or type
which is required to be registered in this state, the tax due on a
transaction occurring in the taxing county as herein provided shall be
collected from the purchaser or user incident to the titling and
registration of such property, irrespective of whether such titling or
registration occurs in the taxing county.
(8) The department shall promulgate by rule the brackets applicable
to transactions which are subject to the surtax.
(2) Effective July 1, 1988, paragraph (b) of subsection (2) of section
212.054, Florida Statutes, 1986 Supplement, as amended by section 84
of chapter 87-6, Laws of Florida, is amended to read:
212.054 Discretionary sales surtax; limitations, administration, and
collection.-
(2)
(b) However:
1. The tax on any sales amount above $5,000 $1,000 on any item of
tangible personal property and on long distance telephone service shall
not be subject to the surtax.
2. In the case of utility, telecommunication, or wired television
services billed on or after the effective date of any such surtax, the
entire amount of the tax for utility, telecommunication, or wired
television services shall be subject to the surtax. In the case of utility,
telecommunications, or wired television services billed after the last
day the surtax is in effect, the entire amount of the tax on said items
shall not be subject to the surtax.
3. In the case of written contracts which are signed prior to the
effective date of any such surtax for the construction of improvements
to real property or for remodeling of existing structures, the surtax
shall be paid by the contractor responsible for the performance of the
contract. However, the contractor may apply for one refund of any such
surtax paid on materials necessary for the completion of the contract.
Any application for refund shall be made no later than 15 months
following initial imposition of the surtax in that county. The applica-
tion for refund shall be in the manner prescribed by the department by
rule. A complete application shall include proof of the written contract
and of payment of the surtax. The application shall contain a sworn
statement, signed by the applicant or its representative, attesting to
the validity of the application. The department shall, within 30 days

after approval of a complete application, certify to the county
information necessary for issuance of a refund to the applicant.

17

Counties are hereby authorized to issue refunds for this purpose and
shall set aside from the proceeds of the surtax a sum sufficient to pay
any refund lawfully due. Any person who fraudulently obtains or
attempts to obtain a refund pursuant to this subparagraph, in addition
to being liable for repayment of any refund fraudulently obtained plus
a mandatory penalty of 100 percent of the refund, is guilty of a felony
of the third degree, punishable as provided in s. 775.082, s. 775.083, or
s. 775.084.
Section 15. Effective upon this act becoming law, subsection (2) of
section 212.055, Florida Statutes, is hereby repealed, paragraph (b) of
subsection (1) of said section, as amended by chapters 87-99 and
87-100, Laws of Florida, and subsection (3) of said section, as created
by chapter 87-239, Laws of Florida, are amended, and a new subsection
(2) is added to said section, to read:
212.055 Discretionary sales surtaxes; legislative intent; authoriza-
tion and use of proceeds.-It is the legislative intent that any
authorization for imposition of a discretionary sales surtax shall be
published in the Florida Statutes as a subsection of this section,
irrespective of the duration of the levy. Each enactment shall specify
the types of counties authorized to levy; the rate or rates which may be
imposed; the maximum length of time the surtax may be imposed, if
any; the procedure which must be followed to secure voter approval, if
required; the purpose for which the proceeds may be expended; and
such other requirements as the Legislature may provide. Taxable
transactions and administrative procedures shall be as provided in
s. 212.054.
(1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.
(b)lN The rate shall be one-fifth (20 percent) of any amount of tax
imposed by and paid to the state pursuant to this part, except this
section, s. 212.0305, and s. 212.054.
% Notwithstanding subparagraph 1- for any county the government
of which is eensolidated with that ef one or more m icipalities, upon
the retirement of any bonds which were issued for the eenstruetien of
reads and bridges and which were outstanding on July -, 1987, the
fate shall be eoe tenth 4 perent) etf any amount of tx i sed by
end paid te the state pursuant this part exceept this section and
s- 212.054.
(2) CONSOLIDATED GOVERNMENT TRANSPORTATION SUR-
TAX.-
(a) Any county the government of which is consolidated with that of
one or more municipalities may levy a discretionary sales surtax, subject
to the approval by a majority vote of the electorate of the county.
(b) The rate shall be up to two-tenths (20 percent) of any amount of
tax imposed by and paid to the state pursuant to this part, except this
section, s. 212.054 and s. 212.0305.
(c) Proceeds from the consolidated government transportation surtax
shall be appropriated by the governing body of the county to an
expressway or transportation authority created by law, initially for the
payment of principal and interest on existing bonds issued for the
construction of roads or bridges, and, upon approval of the governing
body of the county, such proceeds may be pledged for debt service on
bonds issued to refinance existing bonds issued for the construction of
such roads or bridges. Any proceeds of this surtax in excess of such debt
service requirements shall be appropriated by the governing body of the
county to such an expressway or transportation authority, to be used by
the authority for development, construction, operation or maintenance of
roads or bridges in the county, or operation and maintenance of a bus
system.
(d) The proposal to adopt a discretionary sales surtax as provided in
this subsection shall be placed on the ballot in accordance with law at a
time to be set at the discretion of the governing body of the county.
(e) Notwithstanding the provisions of s. 212.054(5), the surtax shall
take effect on the first day of a month as fixed by the county governing
body; however, the surtax shall not take effect until at least 60 days
following the electors' approval.
(3) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-

(a) The governing authority in each county may levy, for a period of
up to 15 years from the date of levy, a discretionary sales surtax of up

December 9, 1987

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to 20 percent of any tax paid to the state pursuant to this part, except
this section, s. 212.054 and s. 212.0305. Such governing authority may
levy such surtax in an amount equal to 5, 10, 15 or 20 percent of said
state tax. The levy of the surtax shall be pursuant to ordinance enacted
by a majority of the members of the county governing authority and
approved by a majority of the electors of the county voting in a
referendum on the surtax. If the governing bodies of the municipalities
representing a majority of the county's municipal population adopt
uniform resolutions establishing the rate of the surtax and calling for a
referendum on the surtax, the levy of the surtax shall be placed on the
ballot and shall take effect if approved by a majority of the electors of
the county voting in the referendum on the surtax. No referendum
election called pursuant to the provisions of this subsection shall be
held between March 9 and December 31, 1988.
(b) A statement which includes a brief general description of the
projects to be funded by the surtax and which conforms to the
requirements of s. 101.161 shall be placed on the ballot by the
governing authority of any county which enacts an ordinance calling
for a referendum on the levy of the surtax or in which the governing
bodies of the municipalities representing a majority of the county's
municipal population adopt uniform resolutions calling for a referen-
dum on the surtax. The following question shall be placed on the
ballot:

.... FOR the
.... AGAINST the

-cent sales tax
-cent sales tax

(c) Pursuant to s. 212.054(4), the proceeds of the surtax levied under
this subsection shall be distributed to the county and the municipal-
ities within such county in which the surtax was collected, according
to:
1. An interlocal agreement between the county governing authority
and the governing bodies of the municipalities representing a majority
of the county's municipal county population; or
2. If there is no interlocal agreement, according to the formula
provided in s. 218.62.
W4 The provisions of 212.054(2)(b)l relating to the sales amount
above $41000 en any item ef tangible personal property shall net apply
to the surtax authorized by this subseetion. The sales amount above
$000e aon any item of tangible personal property shall not be subjeet to
the surtax imposed by this subseetion.
(d)(e) The department shall promulgate by rule the brackets
applicable to transactions which are subject to the surtax.
(e)(fP. The proceeds of the surtax authorized by this subsection and
any interest accrued thereto shall be expended within the county and
municipalities within the county, or, in the case of a negotiated joint
county agreement, within another county, to finance, plan, purchase,
and construct and provide public facilities to meet the standards as
outlined in s. 163.3164(23), or a criminal justice or public safety
facility, or those public facilities enumerated in the capital improve-
ments element required by s. 163.3177. infrastructure. Neither the
proeeeeds nr any interest aeeued therete oshaH be esed for operational
expenses of any infrastructure.
r. For the purposes of this paragraph "infrastructure" means any
fixed capital expenditure or fixed capital eests asseeiated with the
eenstruetien reeenstruetion, er improvement of public facilities which
have a life expectancy of 5 er mere years and any land acquisition,
land improvement design a engineering eests related thereto.
(f)(g) Counties and municipalities receiving proceeds under the
provisions of this subsection may pledge such proceeds for the purpose
of servicing new bond indebtedness incurred pursuant to law. Local
governments may use the services of the Division of Bond Finance of
the Department of General Services pursuant to the State Bond Act to
issue any bonds through the provisions of this subsection. In no case
may a jurisdiction issue bonds pursuant to this subsection more
frequently than once per year. Counties and municipalities may join
together for the issuance of bonds authorized by this subsection.
(g)(h Counties and municipalities shall not use the surtax proceeds
to supplant or replace user fees or to reduce ad valorem taxes existing
prior to the levy of the surtax authorized by this subsection.

(h)(i) No referendum proposing the levying of such surtax shall be
held after November 30, 1992.
(i) The surtax shall take effect on January 1, 1988, in those counties
whose voters approved the surtax prior to the effective date of this
section. For all other counties, notwithstanding the provisions of
s. 212.054(5), the surtax shall take effect on the first day of a month as
fixed by the ordinance adopted pursuant to paragraph (a); however, the
surtax shall not take effect until at least 60 days following the electors'
approval.
Section 16. Paragraph (b) of subsection (1) and subsection (4) of
section 212.06, Florida Statutes, 1986 Supplement, as amended by
chapter 87-6, Laws of Florida, are amended to read:
212.06 Sales, storage, use tax; collectible from dealers; "dealer"
defined; dealers to collect from purchasers; legislative intent as to
scope of tax.-
(1)
(b) Except as otherwise provided, any person who manufactures,
produces, compounds, processes, or fabricates in any manner tangible
personal property for his own use shall pay a tax upon the cost of the
product manufactured, produced, compounded, processed, or fabricated
without any deduction therefrom on account of the cost of material
used, labor or service costs, or transportation charges, notwithstanding
the provisions of s. 212.02 defining "cost price." However, the tax
levied under this paragraph shall not be imposed upon any person who
manufactures or produces electrical power or energy, steam energy, or
other energy, when such power or energy is used directly and
exclusively in the operation of machinery or equipment that is used to
manufacture, process, compound, produce, fabricate, or prepare for
shipment tangible personal property for sale or to operate pollution
control equipment, maintenance equipment, or monitoring or control
equipment used in such operations. The manufacturing or production
of electrical power or energy that is used for space heating, lighting,
office equipment, or air conditioning or any other nonmanufacturing,
nonprocessing, noncompounding, nonproducing, nonfabricating, or
nonshipping activity is taxable. Electrical power or energy consumed
or dissipated in the transmission or distribution of electrical power or
energy for resale is also not taxable. Fabrication labor shall not be
taxable when a person is using his own equipment and his own
personnel, for his own account, as a producer, subproducer, or
coproducer of a video tape or qualified motion picture as defined in
sr 212.05092(14)(b prepared for showing on screens or through televi-
sion, for either theatrical, commercial, advertising, or educational
purposes. Persons who manufacture factory-built buildings for their
own use in the performance of contracts for the construction or
improvement of real property shall pay a tax only upon the persons' cost
price of items used in the manufacture of such buildings.
(4) On all tangible personal property imported or caused to be
imported from other states, territories, the District of Columbia, or any
foreign country, and used by him, and on all serviees purchased in
other states, territories, the Distriet of Columbia, er any foreign
country and used by him the dealer as herein defined, shall pay the
tax imposed by this chapter on all articles of tangible personal
property so imported and used, and on a1l services so purchased and
used, the same as if such articles or services had been sold at retail for
use or consumption in this state. For the purposes of this chapter, the
use, or consumption, or distribution, or storage to be used or consumed
in this state of tangible personal property shall each be equivalent to a
sale at retail; and the tax shall thereupon immediately levy and be
collected in the manner provided herein, provided there shall be no
duplication of the tax in any event.
Section 17. Section 212.065, Florida Statutes, is created to read:
212.065 Road construction.-
(1) Notwithstanding any other provision of this part, the following
provisions apply with regard to the taxation of road construction done
pursuant to an arms-length contract:
(a) For road construction done pursuant to or in furtherance of a

contract with a governmental entity described in s. 212.08(6) or an
exempt entity described in s. 212.08(7)(o), a tax at the rate of 5 percent
shall be imposed upon 50 percent of the contract price.

18

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(b) For other road construction, a tax at the rate of 5 percent shall be
imposed upon 50 percent of the contract price.

(2) For purposes of this section:
(a) "Building materials" means those materials which are incor-
porated into and become a component part of a road.
(b) "Contract price" means the total consideration paid for road
construction pursuant to the contract.
(c) "Road construction" means construction of a road as defined in
s. 334.03(17), a private road which includes one or more components
listed in s. 334.03(17), a parking lot, an airport landing area or
taxiway, or a helicopter pad.
(3) Prime contractors and subcontractors certified pursuant to chapter
337 may obtain resale permits from the department to be used when
purchasing building materials.
(4) The tax imposed pursuant to this section shall be due from the
prime contractor when he is paid. If the contract price is paid in draws
or installments, the amount of tax to be paid with respect to each such
draw or installment, before application of the dealer credit, shall be that
proportion of the tax due on the total contract price which the amount of
the draw or installment bears to the total contract price.
(5) This section applies only to construction pursuant to contracts
entered into on or after April 1, 1988.
Section 18. Paragraph (a) of subsection (1) of section 212.07, Florida
Statutes, 1986 Supplement, as amended by chapter 87-6, Laws of
Florida, is amended to read:
212.07 Sales, storage, use tax; tax added to purchase price; dealer
not to absorb; liability of purchasers who cannot prove payment of the
tax; penalties; general exemptions.-
(1)(a) The privilege tax herein levied measured by retail sales shall
be collected by the dealers from the purchaser or consumer. Except as
otherwise specifically prvided-, the sales and 'use tax eo services
herein levied measured by retail sales shall likewise be eelleeted by
the dealers from the purchaser or eensumer.
Section 19. (1) Paragraph (a) of subsection (4), paragraphs (b), (c) and
(d) of subsection (5), and paragraphs (e) and (o) of subsection (7) of
section 212.08, Florida Statutes, 1986 Supplement, as amended by
section 14 of chapter 87-6, chapter 87-72, and section 13 of chapter
87-101, Laws of Florida, are amended, paragraph (i) is added to
subsection (5), and paragraphs (v), (w) and (x) are added to subsection
(7) of said section, to read:
212.08 Sales, rental, use, consumption, distribution, and storage tax;
specified exemptions.-The sale at retail, the rental, the use, the
consumption, the distribution, and the storage to be used or consumed
in this state of the following are hereby specifically exempt from the
tax imposed by part I of this chapter.
(4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,
ETC.-
(a) Also exempt are:
1. Water (not exempting mineral water or carbonated water).
2. All fuels used by a public or private utility, including any
municipal corporation or rural electric cooperative association, in the
generation of electric power or energy for sale. Fuel other than motor
fuel and special fuel is taxable as provided in this part, with the
exception of fuel expressly exempt herein. However, diesel fuel and
kerosene used in any tractor, vehicle, or other farm equipment which
is used exclusively on a farm or for processing farm products on the
farm are taxable as provided in part II. Motor fuels and special fuels
are taxable as provided in part II, with the exception of those motor
fuels and special fuels used by railroad locomotives or vessels to
transport persons or property in interstate or foreign commerce which
are taxable under this part only to the extent provided herein. The
basis of the tax shall be the ratio of intrastate mileage to interstate or

foreign mileage traveled by the carrier's railroad locomotives or vessels
which were used in interstate or foreign commerce and which had at

least some Florida mileage during the previous fiscal year of the
carrier, such ratio to be determined at the close of the fiscal year of the
carrier. This ratio shall be applied each month to the total Florida
purchases made in this state of gasoline and other fuels to establish
that portion of the total used and consumed in intrastate movement
and subject to tax under this part. Fuels used exclusively in intrastate
commerce do not qualify for the proration of tax.
3. The transmission or wheeling of electricity.
(5) EXEMPTIONS; ACCOUNT OF USE.-
(b) Machinery and equipment used to increase productive output.-
1. Industrial machinery and equipment purchased for use in new
businesses which manufacture, process, compound, or produce for sale
items of tangible personal property at fixed locations and services
directly related the installation of sueh machinery and equipment,
"exeluding eenstruetion services are exempt from the tax imposed by
this chapter upon an affirmative showing by the taxpayer to the
satisfaction of the department that such items are used in a new
business in this state. Such purchases must be made prior to the date
the business first begins its productive operations, and delivery of the
purchased item must be made within 12 months of that date.
2. Industrial machinery and equipment purchased for use in
expanding manufacturing facilities or plant units which manufacture,
process, compound, or produce for sale items of tangible personal
property at fixed locations in this state and services directly related to
the installation of sueh machinery and equipment, excluding ee-
struetion services are exempt from any amount of tax imposed by this
chapter in excess of $100,000 per calendar year upon an affirmative
showing by the taxpayer to the satisfaction of the department that
such items are used to increase the productive output of such expanded
business by not less than 10 percent.
3.a. To receive an exemption provided by subparagraph 1. or
subparagraph 2., a qualifying business entity shall apply to the
department for a temporary tax exemption permit. The application
shall state that a new business exemption or expanded business
exemption is being sought. Upon a tentative affirmative determination
by the department pursuant to subparagraph 1. or subparagraph 2.,
the department shall issue such permit.
b. The applicant shall be required to maintain all necessary books
and records to support the exemption. Upon completion of purchases of
qualified machinery; and equipment- e services pursuant to subpara-
graph 1. or subparagraph 2., the temporary tax permit shall be
delivered to the department or returned to the department by certified
or registered mail. The department shall have 4 years from the date of
delivery or date of receipt to perform an audit of such purchases,
notwithstanding the provisions of s. 212.14(6).
c. If, in a subsequent audit conducted by the department, it is
determined that the machinery; and equipment eo services purchased
as exempt under subparagraph 1. or subparagraph 2. did not meet the
criteria mandated by this paragraph or if commencement of production
did not occur, the amount of taxes exempted at the time of purchase
shall immediately be due and payable to the department by the
business entity, together with the appropriate interest and penalty,
computed from the date of purchase, in the manner prescribed by this
chapter.
d. In the event a qualifying business entity fails to apply for a
temporary exemption permit or if the tentative determination by the
department required to obtain a temporary exemption permit is
negative, a qualifying business entity shall receive the exemption
provided in subparagraph 1. or subparagraph 2. through a refund of
previously paid taxes. No refund may be made for such taxes unless
the criteria mandated by subparagraph 1. or subparagraph 2. have
been met and commencement of production has occurred.
4. The department shall promulgate rules governing applications for,
issuance of, and the form of temporary tax exemption permits;
provisions for recapture of taxes; and the manner and form of refund
applications and may establish guidelines as to the requisites for an

affirmative showing of increased productive output, commencement of
production, and qualification for exemption.

December 9, 1987

19

20

5. The exemptions provided in subparagraphs 1. and 2. do not apply
to machineryT or equipment- oe services purchased or used by electric
utility companies, communications companies, phosphate or other solid
minerals severance, mining, or processing operations, oil or gas
exploration or production operations, printing or publishing firms, any
firm subject to regulation by the Division of Hotels and Restaurants of
the Department of Business Regulation, or any firm which does not
manufacture, process, compound, or produce for sale items of tangible
personal property.

6. For the purposes of the exemptions provided in subparagraphs 1.
and 2., these terms have the following meanings:

a. "Industrial machinery and equipment" means "section 38 proper-
ty" as defined in s. 48(a)(1)(A) and (B)(i) of the Internal Revenue Code,
provided "industrial machinery and equipment" shall be construed by
regulations adopted by the Department of Revenue to mean tangible
property used as an integral part of the manufacturing, processing,
compounding, or producing for sale of items of tangible personal
property. Such term includes parts and accessories only to the extent
that the exemption thereof is consistent with the provisions of this
paragraph.

b. "Productive output" means the number of units actually produced
by a single plant or operation in a single continuous 12-month period,
irrespective of sales. Increases in productive output shall be measured
by the output for 12 continuous months immediately following the
completion of installation of such machinery or equipment over the
output for the 12 continuous months immediately preceding such
installation. However, if a different 12-month continuous period of
time would more accurately reflect the increase in productive output of
machinery and equipment purchased to facilitate an expansion, the
increase in productive output may be measured during that 12-month
continuous period of time if such time period is mutually agreed upon
by the Department of Revenue and the expanding business prior to the
commencement of production; but in no case may such time period
begin later than 2 years following the completion of installation of the
new machinery and equipment. The units used to measure productive
output shall be physically comparable between the two periods,
irrespective of sales.

(c) Machinery- and equipment oe services used in production of
electrical or steam energy.-The purchase of machinery and equip-
ment for use at a fixed location, which equipment and machinery are
necessary in the production of electrical or steam energy resulting
from the burning of boiler fuels other than residual oil, is and services
directly related to the installation of such machinery and equipment,
excluding construction services, are exempt from the tax imposed by
this chapter. Such electrical or steam energy must be primarily for use
in manufacturing, processing, compounding, or producing for sale
items of tangible personal property in this state. However, the
exemption provided for in this paragraph shall not be allowed unless
the purchaser signs an affidavit stating that the item or items to be
exempted are for the exclusive use designated herein. Any person
furnishing a false affidavit to the vendor for the purpose of evading
payment of any tax imposed under chapter 212 shall be subject to the
penalty set forth in s. 212.085 and as otherwise provided by law.
(d) Machinery, and equipment5 or services used under federal
procurement contract.--

1. Industrial machinery and equipment purchased by an expanding
business which manufactures tangible personal property pursuant to
federal procurement regulations at fixed locations in this state and
scrviees directly rlfated to the installation of sueh machinery aed
equipment excluding construction services, are partially exempt from
the tax imposed in this chapter on that portion of the tax which is in
excess of $100,000 per calendar year upon an affirmative showing by
the taxpayer to the satisfaction of the department that such items are
used to increase the implicit productive output of the expanded
business by not less than 10 percent. The percentage of increase is
measured as deflated implicit productive output for the calendar year
during which the installation of the machinery or equipment is

completed or during which commencement of production utilizing such
items is begun divided by the implicit productive output for the

December 9, 1987

preceding calendar year. In no case may the commencement of
production begin later than 2 years following completion of installation
of the machinery or equipment.
2. The amount of the exemption allowed shall equal the taxes
otherwise imposed by this chapter in excess of $100,000 per calendar
year on qualifying industrial machinery, or equipment, or services
reduced by the percentage of gross receipts from cost-reimbursement
type contracts attributable to the plant or operation to total gross
receipts so attributable, accrued for the year of completion or
commencement.
3. The exemption provided by this paragraph shall inure to the
taxpayer only through refund of previously paid taxes. Such refund
shall be made within 30 days of formal approval by the department of
the taxpayer's application, which application may be made on an
annual basis following installation of the machinery or equipment.
4. For the purposes of this paragraph, the term:
a. "Cost-reimbursement type contracts" has the same meaning as in
32 C.F.R. s. 3-405.
b. "Deflated implicit productive output" means the product of
implicit productive output times the quotient of the national defense
implicit price deflator for the preceding calendar year divided by the
deflator for the year of completion or commencement.
c. "Eligible costs" means the total direct and indirect costs, as
defined in 32 C.F.R. ss. 15-202 and 15-203, excluding general and
administrative costs, selling expenses, and profit, defined by the
uniform cost-accounting standards adopted by the Cost-Accounting
Standards Board created pursuant to 50 U.S.C. s. 2168.
d. "Implicit productive output" means the annual eligible costs
attributable to all contracts or subcontracts subject to federal procure-
ment regulations of the single plant or operation at which the
machinery or equipment is used.
e. "Industrial machinery and equipment" means "section 38 proper-
ty" as defined in s. 48(a)(1)(A) and (B)(i) of the Internal Revenue Code,
provided such industrial machinery and equipment qualified as an
eligible cost under federal procurement regulations and are used as an
integral part of the tangible personal property production process.
Such term includes parts and accessories only to the extent that the
exemption of such parts and accessories is consistent with the
provisions of this paragraph.
f. "National defense implicit price deflator" means the national
defense implicit price deflator for the gross national product as
determined by the Bureau of Economic Analysis of the United States
Department of Commerce.
5. The exclusions provided in subparagraph (b)5. apply to this
exemption. This exemption applies only to machinery or equipment
purchased pursuant to production contracts with the United States
Department of Defense and Armed Forces, the National Aeronautics
and Space Administration, and other federal agencies for which the
contracts are classified for national security reasons. In no event shall
the provisions of this paragraph apply to any expanding business the
increase in productive output of which could be measured under the
provisions of sub-subparagraph (b)6.b. as physically comparable be-
tween the two periods.
(i) There shall be exempt from the tax imposed by this part all charges
for aircraft modification services, including parts and equipment
furnished or installed in connection therewith, performed under
authority of a supplemental type certificate issued by the Federal
Aviation Administration.
(7) MISCELLANEOUS EXEMPTIONS.-
(e) Film rentals.-Film rentals are exempt when an admission is
charged for viewing such film, and license fees and direct charges for
films, videotapes, and transcriptions used by television or radio
stations or networks are exempt. Howe er, this eexmption shall net be
construed to exempt the sale o* use ef advef ising.

(o) Religious, charitable, scientific, educational, and veterans' insti-
tutions and organizations.-

JOURNAL OF THE HOUSE OF REPRESENTATIVES

JOURNAL OF THE HOUSI

1. There are exempt from the tax imposed by part I of this chapter
transactions involving:
a. Sales or leases directly to churches or sales or leases of tangible
personal property or services by churches;
b. Sales or leases to nonprofit religious, nonprofit charitable,
nonprofit scientific, or nonprofit educational institutions when used in
carrying on their customary nonprofit religious, nonprofit charitable,
nonprofit scientific, or nonprofit educational activities, including
church cemeteries; and
c. Sales or leases to the state headquarters of qualified veterans'
organizations and the state headquarters of their auxiliaries when
used in carrying on their customary veterans' organization activities.
If a qualified veterans' organization or its auxiliary does not maintain
a permanent state headquarters, then transactions involving sales or
leases to such organization and used to maintain the office of the
highest ranking state official are exempt from the tax imposed by this
part.
2. The provisions of this section authorizing exemptions from tax
shall be strictly defined, limited, and applied in each category as
follows:
a. "Religious institutions" means churches, synagogues, and estab-
lished physical places for worship at which nonprofit religious services
and activities are regularly conducted and carried on. The term
"religious institutions" includes nonprofit corporations the sole purpose
of which is to provide free transportation services to church members,
their families, and other church attendees. The term "religious
institutions" also includes state, district, or other governing or
administrative offices the function of which is to assist or regulate the
customary activities of religious organizations or members.
b. "Charitable institutions" means only nonprofit corporations
qualified as nonprofit pursuant to s. 501(c)(3), United States Internal
Revenue Code, 1954, as amended, and other nonprofit entities, the sole
or primary function of which is to provide, or to raise funds for
organizations which provide, one or more of the following services if a
reasonable percentage of such service is provided free of charge, or at a
substantially reduced cost, to persons, animals, or organizations that
are unable to pay for such service:
(I) Medical aid for the relief of disease, injury, or disability;
(II) Regular provision of physical necessities such as food, clothing,
or shelter;
(III) Services for the prevention of, or rehabilitation of persons from,
alcoholism or drug abuse; the prevention of suicide; or the alleviation
of mental, physical, or sensory health problems;
(IV) Social welfare services including adoption placement, child care,
community care for the elderly, and other social welfare services which
clearly and substantially benefit a client population which is disad-
vantaged or suffers a hardship;
(V) Medical research for the relief of disease, injury, or disability;
(VI) Legal services; or
(VII) Food, shelter, or medical care for animals or adoption services,
cruelty investigations, or education programs concerning animals;
and the term includes groups providing volunteer manpower to
organizations designated as charitable institutions hereunder.
c. "Scientific organizations" means scientific organizations which
hold current exemptions from federal income tax under s. 501(c)(3) of
the Internal Revenue Code and also means organizations the purpose
of which is to protect air and water quality or the purpose of which is
to protect wildlife and which hold current exemptions from the federal
income tax under s. 501(c)(3) of the Internal Revenue Code.
d. "Educational institutions" means state tax-supported or parochial,
church and nonprofit private schools, colleges, or universities which
conduct regular classes and courses of study required for accreditation

by, or membership in, the Southern Association of Colleges and
Schools, the Department of Education, the Florida Council of Indepen-

December 9, 1987

items of tangible personal property at fixed locations aed services
d ireetly related to the installation of sueh machinery aff equipment,
excluding construetien services, are exempt from the tax imposed by
this chapter upon an affirmative showing by the taxpayer to the
satisfaction of the department that such items are used in a new

OF REPRESENTATIVES 21

dent Schools, or the Florida Association of Christian Colleges and
Schools, Inc., or which conduct regular classes and courses of study
accepted for continuing education credit by the American Medical
Association or the American Dental Association. Nonprofit libraries,
art galleries, and museums open to the public are defined as
educational institutions and are eligible for exemption. The term
"educational institutions" includes private nonprofit organizations the
purpose of which is to raise funds for schools teaching grades
kindergarten through high school, colleges, and universities. The term
"educational institutions" includes any nonprofit newspaper of free or
paid circulation primarily on university or college campuses which
holds a current exemption from federal income tax under s. 501(c)(3) of
the Internal Revenue Code, and any educational television or radio
network or system established pursuant to s. 229.805 or s. 229.8051
and any nonprofit television or radio station which is a part of such
network or system and which holds a current exemption from federal
income tax under s. 501(c)(3) of the Internal Revenue Code. The term
"educational institutions" also includes state, district, or other govern-
ing or administrative offices the function of which is to assist or
regulate the customary activities of educational organizations or
members.
e. "Veterans' organizations" means nationally chartered or recog-
nized veterans' organizations, including, but not limited to, Florida
chapters of the Paralyzed Veterans of America, Catholic War Veterans
of the U.S.A., and Jewish War Veterans of the U.S.A. and the Disabled
American Veterans, Department of Florida, Inc., which hold current
exemptions from federal income tax under s. 501(c)(4) or s. 501(c)(19)
of the Internal Revenue Code.
(v) Sale of newspapers and magazines.-The sale of newspapers and
magazines is exempt from the tax imposed by this part.
(w) Sporting equipment brought into state.-Sporting equipment
brought into Florida for a period of not more than 4 months in any
calendar year used by an athletic team or an individual athlete in a
sporting event shall be exempt from the use tax, if such equipment is
removed from the state within 7 days of the completion of the event.
(x) Service transactions.-
1. Also exempted are professional, insurance, or personal service
transactions which involve sales as inconsequential elements for which
no separate charges are made.
2. The above-exempted personal service transactions do not exempt the
sale of information services involving the furnishing of printed,
mimeographed, or multigraphed matter, or matter duplicating written
or printed matter in any other manner, other than professional services
and services of employees, agents, or other persons acting in a
representative or fiduciary capacity or information services furnished to
newspapers and radio and television stations. The term "information
services" means and includes the services of collecting, compiling, or
analyzing information of any kind or nature and furnishing reports
thereof to other persons.
(2) Effective July 1, 1988, paragraph (b) of subsection (5) of section
212.08, Florida Statutes, 1986 Supplement, as further amended by
section 59 of chapter 87-6 and section 34 of chapter 87-101, Laws of
Florida, is amended to read:
212.08 Sales, rental, use, consumption, distribution, and storage tax;
specified exemptions.-The sale at retail, the rental, the use, the
consumption, the distribution, and the storage to be used or consumed
in this state of the following are hereby specifically exempt from the
tax imposed by part I of this chapter.
(5) EXEMPTIONS; ACCOUNT OF USE.-
(b) Machinery and equipment used to increase productive output.-
1. Industrial machinery and equipment purchased for use in new
businesses which manufacture, process, compound, or produce for sale

JOURNAL OF THE HOUSE OF REPRESENTATIVES

business in this state. Such purchases must be made prior to the date
the business first begins its productive operations, and delivery of the
purchased item must be made within 12 months of that date.
2. Industrial machinery and equipment purchased for use in
expanding manufacturing facilities or plant units which manufacture,
process, compound, or produce for sale items of tangible personal
property at fixed locations in this state and services directly related to
the installation of sueh machinery and equipment, excluding ee-
struetion services are exempt from any amount of tax imposed by this
chapter in excess of $100,000 per calendar year upon an affirmative
showing by the taxpayer to the satisfaction of the department that
such items are used to increase the productive output of such expanded
business by not less than 10 percent.
3.a. To receive an exemption provided by subparagraph 1. or
subparagraph 2., a qualifying business entity shall apply to the
department for a temporary tax exemption permit. The application
shall state that a new business exemption or expanded business
exemption is being sought. Upon a tentative affirmative determination
by the department pursuant to subparagraph 1. or subparagraph 2.,
the department shall issue such permit.
b. The applicant shall be required to maintain all necessary books
and records to support the exemption. Upon completion of purchases of
qualified machinery; and equipment or services pursuant to subpara-
graph 1. or subparagraph 2., the temporary tax permit shall be
delivered to the department or returned to the department by certified
or registered mail.
c. If, in a subsequent audit conducted by the department, it is
determined that the machineryT and equipment; er services purchased
as exempt under subparagraph 1. or subparagraph 2. did not meet the
criteria mandated by this paragraph or if commencement of production
did not occur, the amount of taxes exempted at the time of purchase
shall immediately be due and payable to the department by the
business entity, together with the appropriate interest and penalty,
computed from the date of purchase, in the manner prescribed by this
chapter.
d. In the event a qualifying business entity fails to apply for a
temporary exemption permit or if the tentative determination by the
department required to obtain a temporary exemption permit is
negative, a qualifying business entity shall receive the exemption
provided in subparagraph 1. or subparagraph 2. through a refund of
previously paid taxes. No refund may be made for such taxes unless
the criteria mandated by subparagraph 1. or subparagraph 2. have
been met and commencement of production has occurred.
4. The department shall promulgate rules governing applications for,
issuance of, and the form of temporary tax exemption permits;
provisions for recapture of taxes; and the manner and form of refund
applications and may establish guidelines as to the requisites for an
affirmative showing of increased productive output, commencement of
production, and qualification for exemption.
5. The exemptions provided in subparagraphs 1. and 2. do not apply
to machinery; or equipment; or services purchased or used by electric
utility companies, communications companies, phosphate or other solid
minerals severance, mining, or processing operations, oil or gas
exploration or production operations, printing or publishing firms, any
firm subject to regulation by the Division of Hotels and Restaurants of
the Department of Business Regulation, or any firm which does not
manufacture, process, compound, or produce for sale items of tangible
personal property.
6. For the purposes of the exemptions provided in subparagraphs 1.
and 2., these terms have the following meanings:
a. "Industrial machinery and equipment" means "section 38 proper-
ty" as defined in s. 48(a)(1)(A) and (B)(i) of the Internal Revenue Code,
provided "industrial machinery and equipment" shall be construed by
regulations adopted by the Department of Revenue to mean tangible
property used as an integral part of the manufacturing, processing,
compounding, or producing for sale of items of tangible personal
property. Such term includes parts and accessories only to the extent

that the exemption thereof is consistent with the provisions of this
paragraph.

b. "Productive output" means the number of units actually produced
by a single plant or operation in a single continuous 12-month period,
irrespective of sales. Increases in productive output shall be measured
by the output for 12 continuous months immediately following the
completion of installation of such machinery or equipment over the
output for the 12 continuous months immediately preceding such
installation. However, if a different 12-month continuous period of
time would more accurately reflect the increase in productive output of
machinery and equipment purchased to facilitate an expansion, the
increase in productive output may be measured during that 12-month
continuous period of time if such time period is mutually agreed upon
by the Department of Revenue and the expanding business prior to the
commencement of production; but in no case may such time period
begin later than 2 years following the completion of installation of the
new machinery and equipment. The units used to measure productive
output shall be physically comparable between the two periods,
irrespective of sales.
Section 20. Paragraph (a) of subsection (3), paragraph (c) of
subsection (4), and paragraph (a) of subsection (6) of section 212.095,
Florida Statutes, as amended by chapters 87-6 and 87-101, Laws of
Florida, are amended to read:
212.095 Refunds.-
(3)(a) When a sale is made to a person who claims to be entitled to a
refund under this section, the seller shall make out a sales invoice,
which shall contain the following information:
1. The name and business address of the purchaser.
2. A description of the item or services sold.
3. The date on which the purchase was made.
4. The price and amount of tax paid for the item or services.
5. The name and place of business of the seller at which the sale was
made.
6. The refund permit number of the purchaser.
(4)
(c) Refund application forms shall include at a minimum the
following information:
1. The name and address of the person claiming the refund.
2. The refund permit number of such person.
3. The location at which the items or services for which a refund is
claimed are used.
4. A description of each such item eo service and the purpose for
which such item or service was acquired.
5. Copies of the sales invoices of items or services for which a refund
is being claimed.
(6)(a) Each registered dealer shall, in accordance with the require-
ments of the department, keep at his principal place of business in this
state or at the location where the sale is made a complete record or
duplicate sales tickets of all items oe serAices sold by him for which a
refund provided in this section may be claimed, which records shall
contain the information required in paragraph (3)(a).
Section 21. Paragraph (d) of subsection (1) of section 212.11, Florida
Statutes, as created by chapter 87-6, Laws of Florida, and amended by
chapter 87-101, Laws of Florida, is hereby repealed.
Section 22. Subsection (10) of section 212.12, Florida Statutes, is
hereby repealed.
Section 23. (1) Subsection (3) of section 212.18, Florida Statutes,
1986 Supplement, as amended by section 21 of chapter 87-6 and
chapter 87-402, Laws of Florida, is amended to read:
212.18 Administration of law; rules and regulations.-
(3) Every person desiring to engage in or conduct business in this
state as a dealer, as defined in this chapter, or to lease, rent, or let or

grant licenses in living quarters or sleeping or housekeeping accom-
modations in hotels, apartment houses, roominghouses, tourist or

22

December 9, 1987

JOURNAL OF THE HOUSE

trailer camps, or real property, as defined in this chapter, and every
person who sells or receives anything of value by way of admissions,
shall file with the department an application for a certificate of
registration for each place of business, showing the names of the
persons who have interests in such business and their residences, the
address of the business, and such other data as the department may
reasonably require. The application shall be made to the department
before the person, firm, copartnership, or corporation may engage in
such business; and it shall be accompanied by a registration fee of $5.
However, no registration fee is required to accompany an application
to engage in or conduct business or make mail order sales. The
department, upon receipt of such application, will grant to the
applicant a separate certificate of registration for each place of
business, which certificate may be canceled by the department or its
designated assistants for any failure by the certificateholder to comply
with any of the provisions of this chapter. The certificate shall not be
assignable and shall be valid only for the person, firm, copartnership,
or corporation to which issued; and such certificate shall be placed in a
conspicuous place in the business or businesses for which it is issued
and shall be so displayed at all times. No person shall engage in
business as a dealer or in leasing, renting, or letting of or granting
licenses in living quarters or sleeping or housekeeping accommoda-
tions in hotels, apartment houses, roominghouses, tourist or trailer
camps, or real property as hereinbefore defined, nor shall any person
sell or receive anything of value by way of admissions, without first
having obtained such a certificate or after such certificate has been
canceled; and no person shall receive any license from any authority
within the state to engage in any such business without first having
obtained such a certificate or after such certificate has been canceled.
The engaging in the business of selling or leasing tangible personal
property oe services or as a dealer, as defined in this chapter, or the
engaging in leasing, renting, or letting of or granting licenses in living
quarters or sleeping or housekeeping accommodations in hotels,
apartment houses, roominghouses, tourist or trailer camps, or real
property as hereinbefore defined, or the engaging in the business of
selling or receiving anything of value by way of admissions, without
such certificate first being obtained or after such certificate has been
canceled by the department is prohibited. The failure or refusal of any
person, firm, copartnership, or corporation to so qualify when required
hereunder is a misdemeanor of the second degree, punishable as
provided in s. 775.082, s. 775.083, or s. 775.084, or subject to injunctive
proceedings as provided by law.

(2) Effective July 1, 1988, subsection (3) of section 212.18, Florida
Statutes, 1986 Supplement, as further amended by section 92 of
chapter 87-6 and section 60 of chapter 87-101, Laws of Florida, is
amended to read:

212.18 Administration of law; rules and regulations.-

(3) Every person desiring to engage in or conduct business in this
state as a dealer, as defined in this chapter, or to lease, rent, or let or
grant licenses in living quarters or sleeping or housekeeping accom-
modations in hotels, apartment houses, roominghouses, tourist or
trailer camps, or real property, as defined in this chapter, and every
person who sells or receives anything of value by way of admissions,
shall file with the department an application for a certificate of
registration for each place of business, showing the names of the
persons who have interests in such business and their residences, the
address of the business, and such other data as the department may
reasonably require. The application shall be made to the department
before the person, firm, copartnership, or corporation may engage in
such business; and it shall be accompanied by a registration fee of $5.
However, no registration fee is required to accompany an application
to engage in or conduct business or make mail order sales. The
department, upon receipt of such application, will grant to the
applicant a separate certificate of registration for each place of
business, which certificate may be canceled by the department or its
designated assistants for any failure by the certificateholder to comply
with any of the provisions of this chapter. The certificate shall not be
assignable and shall be valid only for the person, firm, copartnership,
or corporation to which issued; and such certificate shall be placed in a

conspicuous place in the business or businesses for which it is issued
and shall be so displayed at all times. No person shall engage in

December 9, 1987

The definitions contained in s. 212.02(2), (5), (8), (11), (13, (14), (15),
(16), (17), (18), (20), (22) and (23) n- 2312.02(3)-, 47 12)45 7) 48)
(49, (0 (244 (23) (25) 47 ( and (28) apply to the same terms as used
in this part.

OF REPRESENTATIVES 23

business as a dealer or in leasing, renting, or letting of or granting
licenses in living quarters or sleeping or housekeeping accommoda-
tions in hotels, apartment houses, roominghouses, tourist or trailer
camps, or real property as hereinbefore defined, nor shall any person
sell or receive anything of value by way of admissions, without first
having obtained such a certificate or after such certificate has been
canceled; and no person shall receive any license from any authority
within the state to engage in any such business without first having
obtained such a certificate or after such certificate has been canceled.
The engaging in the business of selling or leasing tangible personal
property or services or as a dealer, as defined in this chapter, or the
engaging in leasing, renting, or letting of or granting licenses in living
quarters or sleeping or housekeeping accommodations in hotels,
apartment houses, roominghouses, tourist or trailer camps, or real
property as hereinbefore defined, or the engaging in the business of
selling or receiving anything of value by way of admissions, without
such certificate first being obtained or after such certificate has been
canceled by the department is prohibited. The failure or refusal of any
person, firm, copartnership, or corporation to so qualify when required
hereunder is a misdemeanor of the first degree, punishable as provided
in s. 775.082, s. 775.083, or s. 775.084, or subject to injunctive
proceedings as provided by law.
Section 24. Section 212.61, Florida Statutes, as amended by chapter
87-6, Laws of Florida, is amended to read:
212.61 Definitions.-As used in this part, the term:
(1) "Dealer" means any person who holds a valid license as a dealer
of special fuel, issued by the department pursuant to s. 206.89, and
who:
(a) Imports and sells at wholesale, retail, or otherwise within this
state any special fuel;
(b) Imports, or causes to be imported, and withdraws for use within
this state by himself or others any special fuel from the tank car,
truck, or other original container or package in which it was imported
into this state;
(c) Exports special fuel from this state to another state or foreign
country;
(d) Manufactures, refines, produces, or compounds any special fuel
within this state and sells such fuel at wholesale, retail, or otherwise
within this state;
(e) Imports into this state from any other state or foreign country, or
receives by any means into this state and keeps in storage in this state
for a period of 24 hours or more after the fuel loses interstate character
as a shipment in interstate commerce, any special fuel which is
intended to be used in this state;
(f) Is primarily liable under the special fuel tax laws of this state for
the payment of special fuel taxes;
(g) Purchases or receives in this state special fuel in bulk quantities
for resale to service stations, to a user or another dealer, or to the
ultimate consumer for nontaxable consumption upon which the tax has
not been paid; or
(h) Has both a taxable use and nontaxable consumption of the same
special fuel in this state. However, this paragraph does not require
that a person be a dealer when his only purchases of special fuel are
delivered into reservoirs attached to motor vehicles to fuel internal
combustion engines attached to such motor vehicles.
(2) "Refiner," "importer," or "wholesaler" means any person who
holds a valid license as a refiner, importer, or wholesaler, as defined in
s. 206.01, of motor fuel, issued by the department pursuant to
ss. 206.02 and 206.03.
(3) "Retail dealer" means any person who is licensed pursuant to
chapter 206 to sell motor fuel or special fuel at retail to the general
public at posted retail prices.

24 JOURNAL OF THE HOUSE

Section 25. Subsection (1) of section 32 and sections 38 and 109 of
chapter 87-6, Laws of Florida, as amended by chapter 87-101, Laws of
Florida, are hereby repealed.
Section 26. Effective upon this act becoming a law, section 47 of
chapter 87-6, Laws of Florida, as amended by chapter 87-101, Laws of
Florida, is hereby repealed.
Section 27. Effective February 1, 1988, paragraph (b) of subsection (1)
of section 206.87, Florida Statutes, as created by chapter 87-6, Laws of
Florida, is hereby repealed.
Section 28. Effective February 1, 1988, subsection (3) of section
206.875, Florida Statutes, as created by chapter 87-6, Laws of Florida,
is hereby repealed.
Section 29. (1) Effective February 1, 1988, section 207.026, Florida
Statutes, as amended by chapter 87-6, Laws of Florida, is amended to
read:
207.026 Allocation of tax.-All moneys derived from the taxes and
fees imposed by this chapter shall be paid into the State Treasury by
the department for deposit in the Gas Tax Collection Trust Fund, from
which the following transfers shall be made: After withholding $50,000
from the proceeds therefrom, to be used as a revolving cash balance,
the funds for the purpose of conducting the study as set forth in s. 4 of
chapter 80-415, Laws of Florida, and the amount of funds necessary for
the administration and enforcement of this tax, all other moneys shall
be transferred in the same manner and for the same purpose as
provided in ss. 206.41, 206.45, 206.60, 206.605, 206.875, and 212.69.
(2) It is the intent of the Legislature that the amendment of
s. 207.026, Florida Statutes, by this act shall not affect the amendment
of said section by section 13 of chapter 87-198, Laws of Florida, which
is to take effect March 1, 1988.
Section 30. Section 212.235, Florida Statutes, as created by chapter
87-6, Laws of Florida, and amended by chapter 87-101, Laws of
Florida, is amended to read:
212.235 State Infrastructure Trust Fund; deposits.-
(14 Notwithstanding the provisions of ss. 212.20(1) and 218.61, in
fiscal year 1987-1988 an amount equal to 2 percent; and in each fiscal
year thereafter an amount equal te 5 percent, of the proceeds remitted
pursuant to this part by a dealer, or the sums sufficient to provide the
maximum receipts specified herein, shall be transferred into the State
Infrastructure Trust Fund, which is created in the State Treasury.
"Proceeds" means all funds collected and received by the Department
of Revenue, including any interest and penalties. However, any
receipts of the trust fund, including those received pursuant to s.
ss- 201.15(5) and 206.875(34 and interest earned, in excess of $200
million in fiscal year 1987-1988; and $500 million thereafter, shall
revert to the General Revenue Fund.
(24 Subject to an appropriation each year by the Legislature, moneys
in the fund shall only be used for the purposes of
(a) Acquiring the right of way for ad eenstructing state highways
and bridges;
(b) Gonstructing public eduecatie capital failitie;
(a) Financing state projects for beach restoration or renourishmont o
lake rive or, other water body restoration, including the restoration
4f ays and estuastiesj
(44) GeCnstructing state ecrreetional facilities;
(e) Canstsucting other infrastructure projects; oa
(4 Issuing revenue bends te finance state capital outlay projects
auAthaizsed by this seedtien Such bends shall be payable solely froma
legislative app spiatiens from the State Infrastructure Trust Fund
and shall set he a debt of the state; and the state shall not be liable
the.ree. NTeithe the taxing powers the credit, e the revenues of the
state shall be pledged te pay any obligation issued pursuant t this
subsection.

Section 31. Paragraph (d) of subsection (2) of section 215.32, Florida
Statutes, as created by chapter 87-247, Laws of Florida, is amended to
read:
215.32 State funds; segregation.-

- --- ---- -- ----

b. A statement of the legal authority and jurisdiction under which
the hearing is to be held.
c. A reference to the particular sections of the statutes and rules
involved.

E

OF REPRESENTATIVES December 9, 1987

(2) The source and use of each of these funds shall be as follows:
(d) The State Infrastructure Fund shall consist of all moneys
received from proceeds earmarked for this fund pursuant to ss. 201.15;
206o875 and 212.235. Such moneys shall only be expended pursuant to
legislative appropriations for the purposes of: infrastructure facilities
listed in & 212.235(2).
1. Acquiring the right-of-way for and constructing state highways
and bridges;
2. Constructing public education capital facilities;
3. Financing state projects for beach restoration or renourishment or
lake, river, or other water body restoration, including the restoration of
bays and estuaries;
4. Constructing state correctional facilities;
5. Constructing other infrastructure projects; or
6. Issuing revenue bonds to finance state capital outlay projects
authorized by this paragraph. Such bonds shall be payable solely from
legislative appropriations from the State Infrastructure Fund and shall
not be a debt of the state, and the state shall not be liable thereon.
Neither the taxing power, the credit, nor the revenues of the state shall
be pledged to pay any obligation issued pursuant to this paragraph.
Section 32. Subsection (5) of section 201.15, Florida Statutes, as
amended by chapters 87-6 and 87-96, Laws of Florida, is amended to
read:
201.15 Distribution of taxes collected.-All taxes collected under the
provisions of this chapter shall be distributed as follows:
(5) Six percent of the total taxes collected under the provisions of this
chapter shall be paid into the State Treasury to the credit of the State
Infrastructure Trust Fund.
Section 33. Subsection (3) of section 57.071, Florida Statutes, as
created by chapter 87-6, Laws of Florida, is hereby repealed.
Section 34. Subparagraph 3. of paragraph (d) of subsection (3) of
section 57.111, Florida Statutes, as created by chapter 87-6, Laws of
Florida, is hereby repealed.
Section 35. Paragraph (b) of subsection (1) of section 120.57, Florida
Statutes, 1986 Supplement, as amended by chapters 87-6 and 87-385,
Laws of Florida, and as amended and reenacted by chapter 87-54, Laws
of Florida, is amended to read:
120.57 Decisions which affect substantial interests.-The provisions
of this section apply in all proceedings in which the substantial
interests of a party are determined by an agency, unless such
proceedings are exempt pursuant to subsection (5). Unless waived by
all parties, subsection (1) applies whenever the proceeding involves a
disputed issue of material fact. Unless otherwise agreed, subsection (2)
applies in all other cases.
(1) FORMAL PROCEEDINGS.-
(b) In any case to which this subsection is applicable, the following
procedures apply:
1. A request for a hearing shall be granted or denied within 15 days
of receipt.
2. All parties shall be afforded an opportunity for a hearing after
reasonable notice of not less than 14 days; however, the 14-day notice
requirement may be waived with the consent of all parties. In a
preliminary hearing for the revocation of parole, no less than 7 days'
notice shall be given. In a hearing involving a student disciplinary
suspension or expulsion conducted by an educational unit, the 14-day
notice requirement may be waived by the agency head or the hearing
officer without the consent of the parties. The notice shall include:
a. A statement of the time, place, and nature of the hearing.

JOURNAL OF THE HOUSE

d. Except for any hearing before an unemployment compensation
appeals referee, a short and plain statement of the matters asserted by
the agency and by all parties of record at the time notice is given. If
the agency or any party is unable to state the matters in sufficient
detail at the time initial notice is given, the notice may be limited to a
statement of the issues involved, and thereafter, upon timely written
application, a more definite and detailed statement shall be furnished
not less than 3 days prior to the date set for the hearing.
3. Except for any proceeding conducted as prescribed in s. 120.54(4)-
or s. 120.56, er .120.57-5((b), a petition or request for a hearing
under this section shall be filed with the agency. If the agency elects to
request a hearing officer from the division, it shall so notify the
division within 15 days of receipt of the petition or request. When the
Florida Land and Water Adjudicatory Commission receives a notice of
appeal pursuant to s. 380.07, the commission shall notify the division
within 60 days of receipt of the notice of appeal if the commission
elects to request the assignment of a hearing officer. On the request of
any agency, the division shall assign a hearing officer with due regard
to the expertise required for the particular matter. The referring
agency shall take no further action with respect to the formal
proceeding, except as a party litigant, as long as the division has
jurisdiction over the formal proceeding. Any party may request the
disqualification of the hearing officer by filing an affidavit with the
division prior to the taking of evidence at a hearing, stating the
grounds with particularity.
4. All parties shall have an opportunity to respond, to present
evidence and argument on all issues involved, to conduct cross-exami-
nation and submit rebuttal evidence, to submit proposed findings of
facts and orders, to file exceptions to any order or hearing officer's
recommended order, and to be represented by counsel. When appropri-
ate, the general public may be given an opportunity to present oral or
written communications. If the agency proposes to consider such
material, then all parties shall be given an opportunity to cross-exam-
ine or challenge or rebut it.
5. All pleadings, motions, or other papers filed in the proceeding
must be signed by a party, the party's attorney, or the party's qualified
representative. The signature of a party, a party's attorney, or a
party's qualified representative constitutes a certificate that he has
read the pleading, motion, or other paper and that, to the best of his
knowledge, information, and belief formed after reasonable inquiry, it
is not interposed for any improper purposes, such as to harass or to
cause unnecessary delay or for frivolous purpose or needless increase
in the cost of litigation. If a pleading, motion, or other paper is signed
in violation of these requirements, the hearing officer, upon motion or
his own initiative, shall impose upon the person who signed it, a
represented party, or both, an appropriate sanction, which may include
an order to pay the other party or parties the amount of reasonable
expenses incurred because of the filing of the pleading, motion, or
other paper, including a reasonable attorney's fee.
6. The record in a case governed by this subsection shall consist only
of:
a. All notices, pleadings, motions, and intermediate rulings;
b. Evidence received or considered;
c. A statement of matters officially recognized;
d. Questions and proffers of proof and objections and rulings thereon;
e. Proposed findings and exceptions;
f. Any decision, opinion, proposed or recommended order, or report
by the officer presiding at the hearing;
g. All staff memoranda or data submitted to the hearing officer
during the hearing or prior to its disposition, after notice of the
submission to all parties, except communications by advisory staff as
permitted under s. 120.66(1), if such communications are public
records;
h. All matters placed on the record after an ex parte communication

pursuant to s. 120.66(2); and
i. The official transcript.

December 9, 1987

Florida Statutes, as created by chapter 83-220, Laws of Florida, is
hereby repealed.
Section 39. Effective May 1, 1988, section 3 of chapter 83-220, Laws
of Florida, is amended to read:

OF REPRESENTATIVES 25

7. The agency shall accurately and completely preserve all testimony
in the proceeding, and, on the request of any party, it shall make a full
or partial transcript available at no more than actual cost. In any
proceeding before a hearing officer initiated by a consumptive use
permit applicant pursuant to subparagraph 14., the applicant shall
bear the cost of accurately and completely preserving all testimony and
providing full or partial transcripts to the water management district.
At the request of any other party, full or partial transcripts shall be
provided at no more than cost.
8. Findings of fact shall be based exclusively on the evidence of
record and on matters officially recognized.
9. Except as provided in subparagraph 12., the hearing officer shall
complete and submit to the agency and all parties a recommended
order consisting of his findings of fact, conclusions of law, interpreta-
tion of administrative rules, and recommended penalty, if applicable,
and any other information required by law or agency rule to be
contained in the final order. The agency shall allow each party at least
10 days in which to submit written exceptions to the recommended
order.
10. The agency may adopt the recommended order as the final order
of the agency. The agency in its final order may reject or modify the
conclusions of law and interpretation of administrative rules in the
recommended order, but may not reject or modify the findings of fact
unless the agency first determines from a review of the complete
record, and states with particularity in the order, that the findings of
fact were not based upon competent substantial evidence or that the
proceedings on which the findings were based did not comply with
essential requirements of law. The agency may accept the recom-
mended penalty in a recommended order, but may not reduce or
increase it without a review of the complete record and without stating
with particularity its reasons therefore in the order, by citing to the
record in justifying the action. When there is an appeal, the court in its
discretion may award reasonable attorney's fees and costs to the
prevailing party if the court finds that the appeal was frivolous,
meritless, or an abuse of the appellate process or that the agency
action which precipitated the appeal was a gross abuse of the agency's
discretion.
11. If the hearing officer assigned to a hearing becomes unavailable,
the division shall assign another hearing officer who shall use any
existing record and receive any additional evidence or argument, if
any, which the new hearing officer finds necessary.
12. A hearing officer who is a member of an agency head may
participate in the formulation of the final order of the agency, provided
he has completed all his duties as hearing officer.
13. In any application for a license or merger pursuant to title
XXXVIII which is referred by the agency to the division for hearing
pursuant to this section, the hearing officer shall complete and submit
to the agency and to all parties a written report consisting of findings
of fact and rulings on evidentiary matters. The agency shall allow each
party at least 10 days in which to submit written exceptions to the
report.
14. In any application for a consumptive use permit pursuant to part
II of chapter 373, the water management district on its own motion
may, or, at the request of the applicant for the permit, shall, refer the
matter to the division for the appointment of a hearing officer to
conduct a hearing under this section.
Section 36. Paragraph (b) of subsection (1) of section 120.575, Florida
Statutes, as created by chapter 87-6, Laws of Florida, and amended by
chapter 87-101, Laws of Florida, is hereby repealed.
Section 37. Subsection (5) of section 120.65, Florida Statutes, as
created by chapter 87-6, Laws of Florida, and amended by chapter
87-101, Laws of Florida, is hereby repealed.
Section 38. Effective May 1, 1988, subsection (4) of section 125.0167,

26

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Section 3. This act shall take effect October 1, 1983, and the
provisions thereof shall expire and be void and inoperative on October
1, 2010 993.

Section 40. (1)(a) There is created the Commission on Financing
Florida's Future, consisting of 7 members appointed by the President of
the Senate, 7 members appointed by the Speaker of the House of
Representatives, and 7 members appointed by the Governor. However,
none of the commission members shall be current members of the
Florida Legislature. Commission members shall elect a chairman. The
commission shall meet at the call of the chairman. Members of the
commission shall not receive any compensation for serving on the
commission but shall be reimbursed for travel and per diem expenses
pursuant to s. 112.061, Florida Statutes. The commission shall be
staffed by an executive director and other personnel who shall be
appointed by the commission and who shall be exempt from the
provisions of part II of chapter 110, Florida Statutes, relating to the
Career Service System. The commission shall be assigned, for admin-
istrative purposes, to the Joint Legislative Management Committee. The
Joint Legislative Management Committee and each state agency shall
provide assistance when requested by the commission. Additionally, the
commission shall be authorized to employ staff and consultants as
necessary to fulfill its responsibilities.

(b) The appointments shall be made as soon after January 1, 1988, as
possible, and the commission shall continue to exist until January 1,
1990.
(2) The commission shall:
(a) Report to the Legislature by March 15, 1988, with preliminary
suggestions on conducting state tax policy, including sales and other tax
bases, rates and exemptions.
(b) Review public policy as it relates to the ability of state government
to tax and adequately fund state operations and capital facility
acquisitions needed to fund the state comprehensive plan over the next
10 years. The commission shall review the fiscal impact of exemptions.
These exemptions shall be evaluated using the following criteria:
1. What is the economic impact of the exemption? Is there any evidence
that:

a. Additional jobs were created?

b. Businesses moved to or expanded in Florida?

c. The removal of the exemption would cause a loss in jobs or make
the business uncompetitive?

2. Does the exemption support other statutory policy (e.g., environ-
mental or growth management laws)?
3. Is the exemption consistent with state tax policy:
a. Does it avoid double taxation?

b. Does it make the sales tax more regressive?
4. Would the Legislature appropriate money to fund the exemption?
5. Is granting a sales tax exemption the most efficient way to provide a
more favored status for an industry or group?

6. Are the reasons for granting an exemption still valid?
7. Should an exemption be subject to periodic review or repeal?
(c) The commission shall report to the Legislature with evaluations
and recommendations on or prior to January 1, 1989.
(d) The commission shall report to the Legislature prior to January 1,
1990, with suggestions and evaluations of any legislation passed during
the 1989 legislative session based on the commission's recommenda-
tions.

(3) This section shall take effect January 1, 1988.

Section 41. Section 28 of chapter 87-101, Laws of Florida, is amended
to read:

Section 28. There is hereby appropriated from the General Revenue
Fund the sum of $364,757 to the Division of Administrative Hearings
of the Department of Administration, and six positions are hereby
authorized, for purposes of implementing the provisions of chapter
87-6, Laws of Florida, and this act.

Section 42. When a service that is not taxable after April 1, 1988, is
provided prior to that date, it shall be taxed, notwithstanding that
compensation for the service is paid or payable on or after that date.
When a service that is not taxable after April 1, 1988, is provided on or
after that date, the service shall not be taxed unless it was prepaid in
full prior to April 1, 1988. When a service that is not taxable after April
1, 1988, is provided over a period of time beginning prior to that date
and ending after that date, the service shall be taxed only upon that
portion of the service provided prior to April 1, 1988.

Section 43. Any person who, before April 1, 1988, was required by
s. 212.13, Florida Statutes, as amended by chapters 87-6 and 87-101,
Laws of Florida, to keep records relating to the sale or use of services,
shall continue to keep such records for a period of 3 years, and such
records shall be available for inspection in the same manner as records
kept pursuant to s. 212.13, Florida Statutes. The failure to keep such
records or to allow their inspection as required by this section is subject
to the same penalties provided in s. 212.13, Florida Statutes.

Section 44. The repeal by this act of any statute or part of a statute
does not affect the prosecution or continued prosecution of any cause of
action that accrued prior to April 1, 1988.

Section 45. (1) The Legislature hereby finds that the failure to
promptly implement the provisions of this act would present an
immediate threat to the welfare of the state because revenues needed for
operation of the state would not be collected. Therefore, the executive
director of the Department of Revenue is hereby authorized to adopt
emergency rules pursuant to s. 120.54(9), Florida Statutes, for purposes
of implementing this act. Notwithstanding any other provision of law,
such emergency rules shall remain effective for 6 months from the date
of adoption. No such rule shall be deemed invalid in any form for any
claimed lack of an emergency.

(2) Other rules of the Department of Revenue related to and in
furtherance of the orderly implementation of this act shall not be subject
to a s. 120.54(4), Florida Statutes, rule challenge or a s. 120.54(17),
Florida Statutes, drawout proceeding, but, once adopted, shall be
subject to a s. 120.56, Florida Statutes, invalidity challenge. Such rules
shall be adopted by the Governor and Cabinet and shall become effective
upon filing with the Department of State, notwithstanding the provi-
sions of s. 120.54(13), Florida Statutes.

Section 46. This act shall take effect April 1, 1988, except as
otherwise provided herein.

Rep. C. F. Jones moved the adoption of the amendment. On motion
by Rep. Silver, the amendment was laid on the table. The vote was:

Yeas-61

The Chair
Abrams
Ascherl
Bainter
Bass
Bell
Bloom
Burke
Canady
Carlton
Clark
Crady
Dantzler
Davis
Drage
Dunbar

Figg
Frankel
Friedman
Gardner
Glickman
Gordon
Grindle
Guber
Gustafson
Hargrett
Hawkins
Healey
Hodges
Jamerson
Johnson, B. L.
Lawson

December 9, 1987

Lippman
Locke
Logan
Long
Mackenzie
Martin
McEwan
Meffert
Metcalf
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rochlin

Rudd
Rush
Saunders
Silver
Simon
Smith
Stone
Titone
Tobin
Upchurch
Wallace
Wetherell
Young

Gutman
Hanson
Harden
Harris
Hill
Holland
Ireland
Irvine
Jennings
Johnson, R. C.
Jones, C. F.
Jones, D. L.

Lewis
Liberti
Lombard
Mackey
Messersmith
Mitchell
Morse
Mortham
Nergard
Rehm
Renke
Sample

Sanderson
Sansom
Shelley
Simone
Souto
Starks
Thomas
Tobiassen
Trammell
Troxler
Webster
Woodruff

Votes after roll call:

Nays-Carpenter, Ogden, Bankhead, King
Yeas to Nays-Meffert, Crady, Dunbar, McEwan, Patchett, Stone

Representatives Jamerson, Figg, Rochlin, Clements, Logan, Smith,
Wallace, and Reaves offered the following amendment:

Amendment 2-On page 2, line 27, strike everything after the
enacting clause and insert: Section 1. Paragraph (a) of subsection (1)
and subsection (2) of section 212.059, Florida Statutes, as created by
chapter 87-6, Laws of Florida, and subsection (3) of said section, as
amended by chapter 87-101, Laws of Florida, are amended, and
subsection (6) of said section, as created by chapter 87-101, Laws of
Florida, is hereby repealed, and new subsections (6) and (7) are added
to said section, to read:

212.059 Sales and use tax on services.-It is hereby declared to be
the legislative intent to levy an excise tax on the sale of services in this
state as hereinafter provided. It is further declared to be the legislative
intent to levy a complementary excise tax on the use of services in this
state as hereinafter provided.

(1)(a) A tax is hereby imposed on the sale at retail, of any service in
this state, of services as defined in s. 212.02, at the rate of 5 percent of
the sales price of the service. The tax shall be computed on each
taxable sale of a service for the purpose of remitting the amount of tax
due the state, and shall include each and every retail sale of the a
service.

(2) A tax is hereby imposed on the use, of any service in this state, of
services as defined in s. 212.02, when the sale of the service is at retail
outside this state, at the rate of 5 percent of the cost price of the
service. The use of the a service is in this state for purposes of this part
only if and to the extent that it is presumed used in this state pursuant
to s. 212.0591(9) if the benefit of the service is enjoyed in this state.
For purposes of deter-mining where the benefit of the services is
enjoyed; 212.095919) shall apply.

(3)(a) Except as provided in paragraph (a), the sales and use tax on
services imposed by this section shall be collected by the dealer as
defined in this part and remitted by him to the state at the time and in
the manner as provided in this part.

(b)1. If the sale of a service is outside this state, any applicable use
tax shall be remitted by the purchaser or user of the service, if the
purchaser or user of the service has nexus for sales and use tax
purposes with this state. However, this paragraph shall not apply to
interstate or international transportation services. Neither does this
paragraph apply if the seller has tax nexus in this state and the service
sold

2. Notwithstanding other provisions to the contrary, a dealer shall
collect and remit use tax on the sale of a service outside this state if the
service either directly relates to real property in this state, directly
relates to tangible personal property in this state other than vehicles
or vessels in interstate or foreign commerce, or is represented by
tangible evidence, other than a bill or invoice, personal property
forwarded to a person in this state. However, the seller is not required
to collect the use tax if the service is sold to a person who presents an
exempt purchase permit or an exempt purchase affidavit.

27

Nays-48

Arnold
Banjanin
Bronson
Burnsed
Casas
Clements
Cosgrove
Crotty
Deutsch
Diaz-Balart
Frishe
Garcia

user's local market, the benefit of the service shall be presumed to be
used enjoyed where the purchaser's local market exists; or

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(6) When a member of a business group, which member has no sales
and use tax nexus with this state, purchases a service to be used in this
state by a member of the group having sales and use tax nexus with this
state, the member or members having tax nexus with this state shall be
liable for use tax on the sales price of the service. For purposes of this
subsection, "sales price" means the sales price paid or incurred by the
business having no tax nexus with this state which purchased the
service. In the event that the member does not provide the department
with adequate proof of the sales price of services used in Florida, the
department shall reasonably estimate the sales price and this estimate
will be presumed valid for purposes of this part. Those members of a
business group having tax nexus in this state shall file returns under
this part on a combined basis.
(7) Notwithstanding the foregoing provisions, any sale of computer or
data processing services shall be presumed to have occurred in the state
in which the seller delivers those services to the purchaser. If the seller of
those services is delivering them to multiple locations, the purchaser
shall designate a single location as the location at which all such
services are delivered for purposes of this subsection. However, if one or
more of the locations are in this state, that location shall be designated
for purposes of this provision. The seller shall be entitled to rely upon
the designation provided by the purchaser. This provision shall not
relieve the purchaser or user of any liability for sales or use tax imposed
in this part.
Section 2. Subsection (9) of section 212.0591, Florida Statutes, as
created by chapter 87-6, Laws of Florida, and amended by chapter
87-101, Laws of Florida, is amended to read:
212.0591 Rules of construction.-For purposes of the sales and use
tax on services, the following rules of construction shall apply:
(9) For purposes of determining where the benefit of the a service is
used enjoyed, the following provisions shall be applicable:
(a) If the purchaser or user is an individual not acting as a business,
and:
1. If the service directly relates to real property, the benefit of the
service shall be presumed to be used enjoyed where the real property is
located; or
2. If subparagraph 1. is not applicable, the benefit of the a service
shall be presumed to be used enjoyed where the purchaser receives
tangible evidence, other than a bill or invoice, personal property
representing the service; or
3. If subparagraphs 1. and or 2. are not applicable, the benefit of the
service shall be presumed to be used enjoyed where the greater
proportion of the service is performed, based on costs of performance; or
4. Notwithstanding subparagraphs 1., 2., and 3., if the purchaser can
demonstrate to the satisfaction of the department that the benefit of
the service was used enjoyed outside of this state, the service shall be
deemed used or consumed outside of this state.
(b) If the purchaser or user is a multistate business, or a member of a
business group, one or more members of which is multistate, or one or
more members of which is located outside this state, the multistate
business, or in the case of a business group, the business group can elect
to have the provisions of this paragraph of paragraph (c) apply. If
elected, paragraph (c) shall apply, separately to each member of the
business group. The department shall adopt rules governing the
procedure for making an annual election. and: This paragraph (b) shall
apply to all other businesses.
1. If the service directly relates to real property, the benefit of the
service shall be presumed to be used enjoyed where the real property is
located; or
2. If the service directly relates to tangible personal property, the
benefit of the service shall be presumed to be used enjoyed where the
property has acquired a business situs if the property has acquired
such situs; or
3. If the service directly involves sales to a service purchaser's or

28 JOURNAL OF THE HOUSE

4. If subparagraphs 1., 2., and 3. are not applicable, and the
purchaser of the service is doing business in this state and outside of
this state, the service shall be presumed to be used enjoyed in this
state to the extent that the purchaser is doing business in this state.
For purposes of determining the extent of the purchaser's business in
this state, the apportionment formulas set forth in part IV of chapter
214, as modified by s. 220.15(4), shall be utilized. In the case of a
business an affiliated group, the business affiliated group, as defined in
s. 212.02, shall be considered the purchaser for purposes of this
subsection; or
5. If the provisions of subparagraphs 1., 2., 3., and 4. are not
applicable, the benefit of the service shall be presumed to be used
enjoyed where the purchaser is exclusively doing business; or
6. Notwithstanding subparagraphs 1., 2., 3., 4. and 5., if the
purchaser can demonstrate to the satisfaction of the department that
the benefit of the service was used enjoyed outside of this state, the
service shall be deemed used or consumed outside of this state.
(c)1. If the service directly relates to real property located in a single
state, including but not limited to the financing, purchase, sale, leasing,
servicing, improvement, construction, alteration, repair, or maintenance
of real property, the service shall be presumed to be used where the real
property is located; or
2. If the service directly relates to tangible personal property which
has an actual situs in a single state, including the financing, purchase,
sale, leasing, servicing, improvement, manufacture, fabrication, altera-
tion, repair, or maintenance of that tangible personal property, the
service shall be presumed to be used where the property has acquired an
actual situs if the property has acquired such situs; or
3. If the service directly relates to the sales to, or affects, enhances, or
protects a purchaser's or user's local market (which is an area not to
exceed a single state or Standard Metropolitan Statistical Area), the
service shall be presumed to be used where the local market exists; or
4. If the service directly relates to or is associated with compliance,
avoidance, evasion, or comprehension of the laws of a state or a single
political subdivision thereof or civil or criminal liability under the laws
of a single state or a political subdivision thereof, then the service shall
be presumed to be used in that state; or
5. If the service directly relates to or is associated with, any matter
litigated in a court of law or pursued in an administrative tribunal,
then the service shall be presumed to be used where the court or
administrative tribunal is situated; or
6. If subparagraphs 1., 2., 3., 4., and 5. are not applicable and the
service directly relates to real property, tangible personal property, or a
local market, notwithstanding the limitation in paragraph 3., located
both within and outside of this state and more than 50 percent of that
real property, tangible personal property, or single local market is
located in this state, the service shall be presumed used in this state to
the same extent that the real property, tangible personal property, or
local market is located in this state. The portion of the service presumed
used in this state under this provision shall be equal to the proportion
that the real property, tangible personal property, or local market
located in this state bears to the total real property, tangible personal
property, or local market to which the service relates. For purpose of this
provision, determinations concerning real property and tangible per-
sonal property shall be based on the value of the property and
determinations concerning a local market shall be based on the
population within that local market or such other measures as may
reasonably define the local market. Tangible personal property is
located in this state only to the extent that it has acquired an actual situs

in this state; or
7. If subparagraphs 1. through 6. are not applicable and the
purchaser or user is exclusively doing business in a single state, the
service shall be presumed to be used where the purchaser or user is
exclusively doing business; or

E

8. If subparagraphs 1. through 7. are not applicable and the service
relates to the business or investment activities of one or more offices,
departments, or other divisions located entirely within Florida or
entirely outside Florida, the service shall be presumed to be used where
such offices, departments, or other divisions are located; or

OF REPRESENTATIVES December 9, 1987

9. If subparagraphs 1. through 8. allocate the use of a service to a
particular location, and that allocation does not reasonably reflect where
the service is used, the taxpayer may use or the department may require
the use of another method of allocation which reasonably reflects the
location at which the service is used.
(d)(e) Notwithstanding paragraphs (a), and (b) and (c), interstate
and international transportation services shall be presumed to be used
"enjoyed in this state to the extent that the sales price or cost price of
such services is apportioned to this state pursuant to s. 212.059(5).
(4) Notwithstanding paragraphs ) an-d (h ,advertising shall be
presumed to be enjoyed in this state te the extent that the sales prie
r et priee of sueh sereeees is apportioned t this state pursuant to
- 21-20595
(e) Notwithstanding paragraphs (a), and (b), and (c), the use benefit
of a service provided to the estate of a decedent shall be presumed to be
used enjoyed where the decedent last established residency.
Section 3. Effective Subsections (6), (7), (8), (9), (10), (11), (12), (13),
(14), (15), (16), (17), (18), (19), (20), (21), (22), (23), (24), (25), (26), (27),
(28), (29), (30), (31), (32), (33), (34), (35), (36), (37), (38), (39), (40) and
(41) of section 212.0592, Florida Statutes, as created by chapter 87-6,
Laws of Florida, and amended by chapter 87-101, Laws of Florida, and
subsections (42), (43), (44), (45), (46), (47), (48), (49), (50) and (51) of
said section, as created by chapter 87-101, Laws of Florida, are hereby
repealed.
Section 4. Paragraphs (a) and (b) of subsection (1) and subsection (5)
of section 212.0592, Florida Statutes, as created by chapter 87-6, Laws
of Florida, and amended by chapter 87-101, Laws of Florida, are
amended to read:
212.0592 Exemptions from sales or use tax on services.-There shall
be exempt from the tax on the sale or use of services imposed by
ss. 212.059(1) or (2), 212.0594, and 212.0595 the following:
(1)(a) Services sold in this state which are not used in for use outside
of this state.
(b) A service shall be deemed to be purchased for use where the
benefit f the service is enjoyed, in this state to the extent that it is
presumed used in this state pursuant to FOr purposes of determining
where the benefit of the service is enjoyed, s. 212.0591(9) shall apply.
(5) Services between members of a business an affiliated group of
corporations, as defined in s. 212.02. However, this exemption shall
apply only to the sale or use of any service between any such members
who are included in the affiliated group for purposes of this part. If the
exemption provided in this subsection is not applicable, the sales price
or cost price of the service between each unincluded member and any
other member shall be based upon the fair market value of the service.
The sale or use of services between divisions that may be separate
taxpayers within the same corporation shall be exempt. Nothing
herein shall be construed to require the filing of a consolidated return
under chapter 220 in order to qualify for the exemption granted by this
subsection.
Section 5. Subsections (1), (2), and (3) of section 212.0593, Florida
Statutes, as created by chapter 87-6, Laws of Florida, and amended by
chapter 87-101, Laws of Florida, are amended to read:
212.0593 Administration of s. 212.0592(1).-
(1) Each multistate business having sales and use tax nexus in this
state under this part shall obtain from the department an exempt
purchase permit prior to claiming an exemption under s. 212.0592(1).
For purposes of this section, a corporation doing business only in
Florida may obtain an exempt purchase permit as a multistate business
if it is part of a business group, as defined in s. 212.02, which is doing
business in this state and outside of this state. Such permit shall be
used when purchasing any service sold in this state except advertising,
regardless of whether the service is used in this state. Upon

purchasing a service from a dealer registered under this part,
presentation by said multistate business of a valid exempt purchase
permit shall absolve the selling dealer from the responsibility of
collecting any sales or use tax which may be due on the service. The
purchaser shall self-accrue any taxes which may be due on the service

and remit them to the department in the manner and under the
requirements applicable to dealers under this part, subject to such
additional reporting requirements as the department may prescribe.
(2) Any business or group of businesses without sales and use tax
nexus in this state under this part, and any individual resident in
another state claiming an exemption under s. 212.0592(1), shall obtain
an exempt purchase permit under subsection (1) and consent to be
subject to the jurisdiction of this state solely for the purpose of
verifying entitlement to the exemption enforcement of the sales tax on
services, or shall execute and present to the selling dealer an exempt
purchase affidavit on a form prescribed by the department. The
affidavit shall include the federal employer identification number of
the business or social security number of the individual, the purchas-
er's location and mailing address, a statement that the business does
not have sales and use tax nexus in this state under this part or that
the individual is not a resident of this state, the name and registration
number of the selling dealer, and a statement of consent by the
purchaser to be subject to the jurisdiction of this state solely for the
purpose of verifying entitlement to the exemption enforcement of the
sales tax on services. The affidavit shall also contain such other
information as the department may prescribe. Acceptance of a valid
exempt purchase permit or affidavit shall absolve the selling dealer
from the responsibility of collecting any sales tax which may be due on
the service.
(3) Each dealer shall maintain a monthly log showing each
transaction for which sales tax was not collected because of the
presentation of an exempt purchase permit or exempt purchase
affidavit under this section. The log shall identify the purchaser, the
exempt purchase permit number if applicable, the service sold, the
price of the service and such other information as the department may
prescribe. The logs and all affidavits accepted by the dealer shall be
retained by the dealer for 5 years and made available to the
department upon request. Failure to maintain these records or to make
them available to the department shall subject the dealer to a $100
mandatory penalty.
Section 6. Section 212.0594, Florida Statutes, as created by chapter
87-101, Laws of Florida, is amended to read:
212.0594 Construction services; special provisions.-
(1) For purposes of this section:
(a) "Prime contractor" means:
1. A person who enters into a contract to construct, improve, alter, or
repair realty with the person for whose benefit the realty is being
constructed, improved, altered, or repaired, unless the contract specifies
that the person for whose benefit the realty is being modified is
assuming the responsibilities of a prime contractor pursuant to
subparagraph 3., and that person is the final consumer of the realty;
2. A person who enters into a contract to undertake the primary
responsibility for supervising and disbursing payments for the con-
struction, improvement, alteration or repair of realty with the person
for whose benefit the realty is being constructed, improved, altered, or
repaired, in which case, all other persons involved in the construction
who would otherwise qualify as prime contractors under subparagraph
1. shall be deemed subcontractors;
3. A person who undertakes, on a speculative basis or for his own
use, the construction, improvement or alteration of realty; or
4. A person who manufactures factory-built buildings.
(b) "Subcontractor" means a person who enters into a contract to
provide construction services to a prime contractor or to another
subcontractor.
(c) "Construction services" means any activity directly involving the
construction, alteration, improvement or repair of realty.
(di) constructionn support services- means arehiteetural!, engineer-
ing drafting, surveying, land planning, landscape design and interior
design services when such services directly relate to the construction,
alteration,; improvement or repair of realty.

29

contract price or eest price, including building materials used, exceeds
$5000.
(e)(fP "Building materials" means tangible personal property physi-
cally incorporated into the affected realty.
(f)(g) "Contract price" means the total consideration paid pursuant to
a contract for the construction, alteration, improvement or repair of
realty, or in the case of new construction undertaken on a speculative
basis, the total consideration paid pursuant to a contract to purchase
the improved realty. However, the following may be excluded from the
contract price shall net include the:
1. The fair market value of land and any improvements to the land
existing prior to the contract for the construction, alteration, improve-
ment or repair of the realty;, or the value of construction support
services provided by other than employees of the prime contrctor-
2. The fair market value of any improvements to the land to the extent
the construction of the improvements has previously been taxed
pursuant to this section;
3. Payments to subcontractors;
4. Payments for services, other than construction services, taxable
pursuant to s. 212.059 or s. 212.0595;
5. Payments for government fees and taxes specific to the construction
project;
6. Payments for insurance and bonds specific to the construction
project; and
7. Payments made to financial institutions to reduce the permanent
financing costs on the purchase of residential construction.
(g)(h4 "Fair market value" means 120 percent of the property's
assessed value for ad valorem tax purposes, as reflected by the most
recent assessment roll for the county prior to the new construction,
unless the prime contractor can demonstrate to the satisfaction of the
department by proof of comparable sales, actual purchase price, or
appraisal, that such assessment understates the value of the property.
(h)(i) "Cost price" means the direct and indirect costs of construction,
including but not limited to, the cost of materials used, labor and
service costs, interest charged, and overhead expenses; however, "cost
price" shall not include any item that may be excluded from the
definition of "contract price."; without any deduction whatsoever.
(2) The tax imposed by s. 212.059 shall be applied to the sale of
construction services in the following manner:
(a) For new construction undertaken pursuant to a contract, or
undertaken on a speculative basis but sold within 6 months of
completion of the new eenstruetien, the tax shall be imposed upon 50
percent of the contract price.
(b) For new construction undertaken for the prime contractor's own
use, or undertake on a speculative basis and eot sold within 6 months
of eempletion, the tax shall be based upon 50 percent of the cost price.
(c) For new construction consisting of factory-built buildings, the tax
shall be imposed upon the cost price- less the amount paid for building

property regi.sted or exempt pursuant to chapter 498; er regulated

a Vhe wiriten ontrauctio undi c protidafked f ,he prim e contractor' Qewn
under chapter 721, the tax shall be imposed upon 50 percent of the eest

(e) For construction other than new construction, the tax shall be

prime contractor for building materials incorporated into the realty.

prime contractor has previously paid the sales tax on such materials,
and the written contract Or invoice provided by the prime contractor to
the person for whom the construction was done specifically itemizes
the building materials and the price paid by the prime contractor for
such materials.

(d)(e) "New Construction" means factory-built buildings and any (d)(f) If new construction is undertaken pursuant to a contract that
construction, alteration, improvement or repair of realty for which the is not an arm's-length transaction, or if new construction is undertake

December 9, 1987

JOURNAL OF THE HOUSE OF REPRESENTATIVES

30 JOURNAL OF THE HOUSE

en on a speculative basis and the realty is then seo within 6 months
pursuant to a contract that is not an arm's length transaetien, the tax
shall be imposed upon 50 percent of the cost price of the new
construction, and not upon the contract price.
(g) For the construction or repair of roads pursuant to or in
furtherance of a contract with a governmental entity described in
r 212.08(6, the tax shall net apply.
(h) For the construction or repair of property used primarily for
public worship, the tax shall not apply.
(i) The tax eo construction support services shall be imposed upon
the total sales price for sueh services and shall be due and payable in
aeeerdance with the provisions eof 212.059(4).
(e)q) Prime contractors fr new construction shall be eensidered the
final consumer of construction services consumed n improving realty.
The owner of the affected real property shall be considered the final
consumer of construction services other than these related to new
construction. The prime contractor or subeentraetor wh purchases or
uses building materials shall be considered the final consumer of the
building materials.
(f) Construction services performed pursuant to or in furtherance of a
contract with a governmental entity described in s. 212.08(6) or an
exempt entity described in s. 212.08(7)(o) or a residential condominium
association or residential cooperative association for improvements to
the common elements or association property shall be exempt from the
tax.
(g)(k) Notwithstanding other provisions of this subsection, no tax
shall be imposed upon construction services or construction support
services performed by one's own employees if the services are
performed for an employer who is incidentally engaged in improving
real property, such improvements are made in the furtherance of the
employer's primary business, and the employer is not in the business of
providing construction services. In addition, no tax shall be due on
construction services performed by an individual who is engaged in the
construction of his own primary residence.
4) As an alternative method for computing the tax imposed in this
subsection, the prime contraetor may empute and pay the tax ef
construction services en new construction, as follows
The tax en construction services purchased by prime contractors
shall be due and payable by the prime contractor at the time
consideration is paid fo such services
2. The tax en purchases f construction services by prime contractors
shall be based on the total consideration paid to the subcontractor.
However- if the Written proposal,- cntract., o interim or final inveiee of
the subcontractor specifically describes, items ateand states the price
paid by the subcontractor for the building materials purchased by the
subcontractor and ineeporated into the improvement in fulfillment of
his responsibilities under the subcontract, the tax shall be based on the
total nsideration less the price of said building materials
SThe tax o the instruction services any prime contractor provides
with respect to new construction for himself er others shall be based
tpon the eeet priee to the prime contractor ef the services he provides.
However, the cost f building materials purchased by the prime
contractor and incorporated into the new construction, and amounts
paid te subcontractors upon which a sales tax has been paid shall noet
be included in the eeost price. The ta shall be due and payable as
otherwise provided in this part at the time the contract for new
construction is fulfilled or within 30 days after the certificate of
occupancy is issued, whichever is sooner, The retail sale ef new
construction for which the prime contraeter has paid tax pursuant to
this paragraph shall be exempt from the tax imposed by this section.
4 This alternative method for computing the tax shall apply te
construction services purchased or provided by a prime contractor for
construction projects begun n o or after July 1988.

.- A prime centractr shall make the election t compute the tax
pursuant to this paragraph on a form prescribed by the department.
Any sueh election shall apply to all construction services purchased or
provided by the prime contractor during the term of the election The

I

E OF REPRESENTATIVES December 9, 1987

department shall promulgate rules regarding the application f the
election to eenstruetion projects in progress at the time the election is
made anid construction projects which are in progress at the time the
election is terminated. A prime contractor may f et change the method
for the payment f th m e t e ha enee during any -2 month period.
(3) The tax imposed by s. 212.059 on construction services shall be
due and payable in the following manner:
(a) Prime contractors and subcontractors licensed or registered
pursuant to chapter 489 shall be entitled to obtain a resale permit from
the department to be utilized when purchasing building materials.
However, when building materials are purchased tax exempt by a
person other than a governmental entity described in s. 212.08(6) or an
exempt entity described in s. 212.08(7)(o), or a residential condominium
association or a residential cooperative association for construction
related to the common elements or association property and are used in
construction done pursuant to or in furtherance of a contract with such
an entity, the person purchasing the materials shall be deemed the
ultimate consumer of the materials and shall be responsible for payment
of a use tax on the sales price of the materials. The use tax shall be due
when the materials are first used.
(b)(a) The Prime contractors eentractor shall be responsible for
collecting and remitting the tax on construction they perform services
performed by himself ad by his subcontractors.
(c)- Subcontractors shall be responsible for collecting and remitting
not be required to collect the tax on construction services they perform.
(d)(e) For new construction undertaken pursuant to a contract, or
undertaken on a speculative basis, the tax shall be due when the prime
contractor or subcontractor is paid for the construction he performed.
receives payments under the centraet If the contract price is paid in
draws or installments, the amount of tax to be paid with respect to
each such draw or installment, before application f the dealer credit
shall be that proportie of the tax due on the total contract price which
the amount of the draw or installment bears to the total contract priee
d4) For new construction undertaken on a speculative basis, er for
the prime contractor's o ewn use partial payment ef t ae t shall be due
at suce time payment is made by te prime contractor to the
subcontractor based on 50 percent of the amount of sueh payment. Any
tax amounts remaining shall be due 30 days after a certificate ef
occupancy is issued- or if no certificate ef occupancy is required, when
the new construction is first put t its intended use-
(e) For new construction undertaken for the prime contractor's own
use, the tax shall be due when a certificate of occupancy is issued, or if
no certificate of occupancy is required, when the new construction is
first put to its intended use. However, the tax on construction performed
by a subcontractor shall be due when the subcontractor is paid for the
construction he performed.
(44 For eenstruetion ether than new construction, the ta shall be due
when the prime contractor receives payment for the construction
services rendered.
(f)(g) Taxes due and payable pursuant to this section shall be
remitted in accordance with s. 212.11.
(g)(h) No unit of local government shall issue a certificate of
occupancy for new construction until the prime contractor certifies, on
a form promulgated by the department and submitted to the local
government, that the new construction is substantially complete. Such
forms shall be provided to local governments by the department, and

completed forms shall be returned monthly to the department by the
local governments.
(4) Notwithstanding other provisions of this section to the contrary,
the following provisions shall apply with regard to the taxation of road
construction done pursuant to a contract:
(a) For road construction done pursuant to or in furtherance of a
contract with a governmental entity described in s. 212.08(6) or an

exempt entity described in s. 212.08(7)(o) the tax shall be imposed upon
fifty percent of the contract price.
(b) For other road construction, the tax shall be imposed upon one
hundred percent of the contract price.

JOURNAL OF THE HOUSI

(c) For purposes of this subsection:
1. "Contract price" means the total consideration paid pursuant to the
contract to construct the road. However, if the contract price includes
building materials upon which the sales or use tax has previously been
paid, "contract price" may be reduced to reflect the value of such
materials and tax.
2. "Road construction" means construction of roads as defined in
s. 334.03(17) and private roads similarly defined and parking lots,
airport landing areas, and helicopter pads.
(d) The prime contractor shall be responsible for self-accruing and
remitting all taxes due pursuant to this subsection. Subcontractors shall
not be required to remit tax.
(e) Prime contractors and subcontractors certified pursuant to
Chapter 337 shall be entitled to obtain a resale permit from the
department to be utilized when purchasing building materials.
(f) This tax shall be in lieu of any tax that would otherwise be
imposed on road construction pursuant to s. 212.06.
(g) The tax imposed pursuant to this subsection shall be due when the
prime contractor is paid. If the contract price is paid in draws or
installments, the amount of tax to be paid with respect to each such
draw or installment, before application of the dealer credit, shall be that
proportion of the tax due on the total contract price which the amount of
the draw or installment bears to the total contract price.
(5)(4 The following provisions of this part shall not apply with
regard to the tax on construction sesviees:
(a) Section 212.02(5), the definition of "cost price."
(h) Seetion 212.02(21), the definition of "sales prices.
(b)(e) Section 212.059(3), regarding the collection and remittance of
the tax.
(c)(4 Section 212.059(4), regarding the time the tax is due.
(d)(e) Section 212.0591(4), regarding taxation of transactions pre-
viously taxed.
(e)(f Section 212.0591(6), regarding separate statement of services
and real property.
(f)(g) Section 212.0591(7), regarding separate statement of taxable
and exempt services.
(g)(h) Section 212.0592(3), regarding occasional or isolated sales.
(h)(4i Section 212.0592(4), regarding services sold to partnerships.
(i)(j4 Section 212.0592(5), regarding services sold between members
of an affiliated group.
Section 7. Section 212.0595, Florida Statutes, as created by chapter
87-6, Laws of Florida, and amended by chapters 87-72 and 87-101,
Laws of Florida, is hereby repealed.
Section 8. Section 212.0598, Florida Statutes, as created by chapter
87-101, Laws of Florida, is amended to read:
212.0598 Special provisions; air carriers.-
(1) Notwithstanding other provisions of this part to the contrary, any
air carrier utilizing mileage apportionment for corporate income tax
purposes in this state required by the United States Department of
Transportation to keep reeords aeeording to said department's standard
classification of aeeounting may elect, upon the conditions prescribed
in subsection (3), to attribute to this state pursuant to
s. 212.0591(9)(b)4. use or consumption of all services and tangible
personal property it purchases or uses. (44 to be subject to the tax
imposed by this part eon seviees and tangible personal property
aeeerding to the provisions ef this seetien;
42) The basis of the tax shall be the ratie ef Florida mileage to total
"mileage as determined pursuant to part IV of chapter 24 The satie
shall be determined at the eloese of the earlier's preceding fiscal year.
The ratie shall be applied each month to the easier's total systemwide

gross purchases of tangible personal property and services otherwise
taxable in Fierida.

December 9, 1987

(14) "Lease," "let", or "rental" means leasing or renting of living
quarters or sleeping or housekeeping accommodations in hotels,
apartment houses, roominghouses, tourist or trailer camps and real
property, the same being defined as follows:

E OF REPRESENTATIVES 31

(2)(3) It is the legislative intent that air carriers are hereby
determined to be susceptible to a distinct and separate classification
for taxation under the provisions of this part, if the provisions of this
section are met.
(3)(4) The election provided for in this section shall not be allowed
unless the purchaser makes a written request, in a manner prescribed
by the Department of Revenue, to be taxed under the provisions of
subsection (1) (2), and such person registers with the Department of
Revenue as a dealer and extends to his vendor at the time of purchase,
if required to do so, a certificate stating that the item or items to be
partially exempted are for the exclusive use designated herein.
Othe wise all purchases of taxable property and services pur-ehased in
this state shall be subject to taxation.
(4)(5) Notwithstanding other provisions of this part to the contrary,
any air carrier eligible for the election provided in subsection (1) which
does not so elect shall be subject to the tax imposed by this part on the
purchase or use of services and tangible personal property purchased
or used in this state, as well as other taxes imposed herein.
Section 9. Paragraph (g) of subsection (14), paragraph (a) of
subsection (19) and subsection (21) of section 212.02, Florida Statutes,
1986 Supplement, as amended by chapters 87-6 and 87-101, Laws of
Florida, are amended and, effective January 1, 1988, subsection (2) of
said section is amended to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:
(2) "Business Affiliated group" is defined as follows:
(a) If the members of the group are taxed under s. 212.0591(9)(b),
"business group" means an affiliated group of corporations, as defined
in s. 1504(a) of the Internal Revenue Code, whose members are
includable under s. 1504(b), (c), or (d) of the Internal Revenue Code,
and are eligible to file a consolidated tax return for Federal corporate
income tax purposes, or mutual insurance companies which are
members of one insurance holding company system subject to
s. 628.801; however, s. 1504(b)(2) shall not apply to this definition.
However, the taxpayer may elect, pursuant to rules of the department
governing the procedure for making and amending such election, to
define its business affiliated group in a manner which excludes any
member who has no tax nexus in this state and any member whose
business activities are unrelated to the business activities of other
members of the group. However ii no event shall a parent corporation
of an included member be excluded from the affiliated greup.
(b) If the members of the group are taxed under s. 212.0591(9)(c),
"business group" means one or more chains of related corporations
meeting the stock ownership or direct control requirement set forth in
this paragraph. The stock ownership requirement is met if 80 percent of
the voting power of one or more corporations or chains of corporations is
owned directly or indirectly by a common parent. The direct control
requirement shall be applicable to non-stock organizations and shall be
met if the common parent directly controls at least one of the other
includable corporations, and each of the includable corporations (except
the common parent) is controlled directly by one or more of the other
includable corporations. For purposes of this definition, "control"
means, in the case of non-stock organization, the direct or indirect
control of at least 80 percent of its directors. A director is controlled by
an organization if such organization has the power to remove such
director and designate a new director. "Includable corporations" means
any corporation except those listed in paragraphs (2) through (7) of
section 1504(b) of the Internal Revenue Code. The term "related
corporations" or "related group of corporations" shall also include
mutual insurance companies which are members of one insurance
holding company system subject to s. 628.801. However, the term does
not include members whose activities are not integrated with, interde-
pendent upon, or contributory to a flow of value among the other
members of the group, unless, for the purposes of this paragraph, the
taxpayer elects otherwise.

32 JOURNAL OF THE HOUSE

(g) "Lease," "let," or "rental" also means the leasing or rental of
tangible personal property and the possession or use thereof by the
lessee or rentee for a consideration, without transfer of the title of such
property, except as expressly provided to the contrary herein. The term
"lease," "let," "rental" or "service" does not mean hourly, daily, or
mileage charges, to the extent that such charges are subject to the
jurisdiction of the United States Interstate Commerce Commission,
when such charges are paid by reason of the presence of railroad cars
owned by another on the tracks of the taxpayer, or charges made
pursuant to car service agreements. However, where two taxpayers, in
connection with the interchange of facilities, rent or lease property, each
to the other, for use in providing or furnishing any of the services
mentioned in s. 166231, the term "lease or rental" means only the net
amount of rental involved.
(19)(a) "Retail sale" or a "sale at retail" means a sale to a consumer
or to any person for any purpose other than for resale in the form of
tangible personal property or services, and includes all such transac-
tions that may be made in lieu of retail sales or sales at retail. "Retail
sale" does not include fee-sharing for services described in
s. 475.01(1)(c) 475.011 by persons licensed under chapter 475. Where a
fee has been paid for a single service, and the tax has been remitted on
the fee, no additional tax shall be imposed on the subsequent division of
that fee between two or more persons. A sale of a service shall be
considered a sale for resale only if:
1. The purchaser of the service provides a direct and identifiable
benefit to a single client or customer of the purchaser does *3t use or
eensume the service but acts asa broker or intermediary i- preeuring
a service for his elient or eustemer;
2. The purchaser of the service buys the service pursuant to a
written contract with the seller or other written documentation which
a*d sueh contract identifies, by name or other evidence sufficient for
audit purposes, the client or customer for whom the purchaser is
buying the service; and
3. The purchaser of the service separately states the value of the
service purchased at the purchase priee in his charge for the service on
its subsequent sale;
4 The scrvicc, with its value separately stated, witi be ta ed' under
this part in a subsequent sales unless otherwise exempt pursuant te
S212.0592(); and
4.&. The service is purchased pursuant to a service resale permit by a
dealer who is primarily engaged in the business of selling services.
However, the department may authorize the issuance of a service resale
permit to a dealer who is not primarily engaged in the sale of services if
such dealer is otherwise regularly engaged in brokering services for
clients or customers, and shall issue a resale permit to a dealer
primarily engaged in contract work for a governmental entity described
in s. 212.08(6). The department shall provide by rule for the issuance
and periodic renewal every 5 years of such resale permits.
However, a sale, to other than an end user, of telecommunication
services consisting of a right of access for which an access charge, as
defined in s. 203.012(1), is imposed, is a sale for resale.
(21) "Sales price" means the total amount paid for tangible personal
property or services, including any services that are a part of the sale
and any tangible personal property that is part of the service, valued
in money, whether paid in money or otherwise, and includes any
amount for which credit is given to the purchaser by the seller, without
any deduction therefrom on account of the cost of the property sold, the
cost of materials used, labor or service cost, interest charged, losses, or
any other expense whatsoever. "Sales price" also includes the consider-
ation for a transaction which requires labor or material to alter,
remodel, maintain, adjust, or repair tangible personal property.
Trade-ins or discounts allowed and taken at the time of sale shall not
be included within the purview of this subsection. "Sales price" does
not include travel and entertainment expenses, postage, or taxes or other
governmental fees advanced on behalf of a client, if such expenses or

charges are directly reimbursed at cost by the client.
Section 10. Subsections (22) and (24) of section 212.02, Florida
Statutes, as created by chapter 87-6, Laws of Florida, are amended to
read:

E

OF REPRESENTATIVES December 9, 1987

(Substantial rewording of subsections. See s. 212.02(22) and (24),
F.S., for present text.)
212.02 Definitions.-The following terms and phrases when used in
this chapter have the meanings ascribed to them in this section, except
where the context clearly indicates a different meaning:
(22) The term "service" or "professional services" as used in this part
means the following activities usually provided for consideration:
(a) Landscape and horticultural services as described in SIC Group
Number 078, unless the services are provided for residential property;
and boarding, grooming, training, showing, and pedigree services
described in SIC Industry Group Number 0752 for household pets.
(b) Construction services as described in SIC Major Groups 15, 16
and 17 and as provided in s. 212.0594, except grave excavation services
described in SIC 1799.
(c) Printing services as described in SIC Group Number 279.
(d) Coating, engraving and allied services as described in SIC Group
Number 347.
(e) Sightseeing bus and limousine and automobile rental with driver
services as described in SIC Industry Number 4119, passenger trans-
portation charter services as described in SIC Group Number 414, and
services of terminal and service facilities for motor vehicle passenger
transportation as described in SIC Group Number 417.
(f) Terminal and joint terminal maintenance facility services for
motor freight transportation as described in SIC Group Number 423.
(g) Air transportation services described in SIC Major Group 45
except international air transportation services. "International air
transportation" shall have the same meaning as used in the Federal
Aviation Act.
(h)l. Unless the service is provided to a nonresident entity or
nonresident person as defined in Rule 3C-15.003, Florida Administra-
tive Code, the following services of a financial nature for which a fee or
charge is specifically imposed: use of safety deposit boxes; use of night
deposit services; issuing cashier's checks; issuing traveler's checks;
issuing money orders; issuing bank drafts; preparation of tax returns;
copies of documents; stop payment services; return check services, unless
due to insufficient funds; service as personal representative of estates of
decedents; credit information and reporting services; overdraft services;
hold mail services; guardianship services; credit card and charge card
membership fees; cash vault services; financial planning services; public
accounting services of a type not customarily performed in connection
with a customer account; or data processing services not otherwise
exempt, except check and draft processing and clearing services.
2. The following services of a financial institution are excluded:
a. Any service for which the charge is waived or imputed; or
b. Investment advisory services.
3. For the purposes of this paragraph, the term "financial institution"
means a financial institution as defined in s. 655.005; any subsidiary
thereof; any holding company, other than a diversified savings and loan
holding company as defined in s. 408 of the National Housing Act,
which controls a financial institution; any subsidiary of such holding
company; any Federal Reserve Bank; and any Federal Home Loan
Bank.
(i) Investment advisory services provided by an investment adviser as
defined in s. 517.021(13)(a), except investment advisory services pro-
vided to an investment company registered under the Investment
Company Act of 1940 or to any employee benefit plan subject to the
provision of the Employee Retirement Security Act of 1974, as amended,
or to any person exempt from federal income tax under the Internal
Revenue Code, as amended.
(j) Provision of title insurance as described in SIC Group Number 636
that is in excess of the risk premium rate promulgated pursuant to

s. 627.782.
(k) Laundry, cleaning and garment services as described in SIC
Group Number 721, except coin-operated laundries and dry cleaning as
described in SIC Industry Number 7215 and personal laundry services

JOURNAL OF THE HOUSE

sold to residents of nursing home facilities, adult congregate living
facilities, and hospices licensed under chapter 400; photographic
services as described in SIC Group Number 722; and shoe repair
services, shoe shine services, and hat cleaning services as described in
SIC Group Number 725.
(1) Massage, steam bath, turkish bath, tanning salon, and tattoo
parlor services described in SIC Industry Number 7299.
(m) Physical fitness facility services described in SIC Industry
Number 7991, regardless of the nature or status of the provider and
notwithstanding any other exemption provided by s. 212.08.
(n) Consumer credit reporting agency services, mercantile reporting
agency and adjustment and collection agency services as described in
SIC Group Number 732 except loan servicing contracts.
(o) Mailing, reproduction, commercial art and photography, and
stenographic services described in SIC Industry Group Number 733.
(p) Pest control and maintenance services related to dwellings and
other buildings as described in SIC Group Number 734, unless the
services are provided for residential property.
(q) Miscellaneous business services as described in SIC Group
Number 738, except for news syndicate services described in SIC
Industry Number 7383, and except security guard services provided for
residential property, and except lecture bureaus and speaker's bureaus.
(r) Personnel supply services described in SIC Industry Group
Number 736, provided that help supply services provided pursuant to a
contract to supply such services for a term in excess of 4 weeks shall not
include the cost of payroll and related employment benefits of the
employees so provided. If the help service is a non-taxable health service,
it is excluded.
(s) Computer programming, data processing, and other computer
related services described in SIC Industry Group Number 737, unless
such services are performed for a financial institution by a service
corporation of that financial institution, provided:
1. All capital stock of the service corporation may be purchased only
by financial institutions.
2. Every eligible financial institution shall own an equal amount of
capital stock or shall, on such uniform basis as the service corporation
shall determine, own an amount of such stock equal to a stated
percentage of its assets or savings capital at the time the stock is
purchased, or an amount of such stock equal to its pro rata share of
accounts serviced.
3. As used in this paragraph, "financial institution" means a
financial institution as defined in s. 655.005.
(t) Coin-operated amusement devices described in SIC Industry
Number 7993.
(u) Legal services as described in SIC Major Group 81 except for:
1. Legal services rendered by an attorney to a client to the extent that
the right to counsel guaranteed pursuant to either the Sixth Amendment
to the United States Constitution or Article I, Section 16 of the Florida
Constitution is applicable to such legal services; and
2. Legal services, provided to a natural person, which relate to child
support, dissolution of marriage, enforcement of civil rights, bankruptcy
proceedings, or social security claims.
(v) Engineering, architectural and surveying services as described in
SIC Group Number 871.
(w) Accounting, auditing and bookkeeping services described in SIC
Industry Group Number 872, and tax preparation services described in
SIC Industry Group Number 729.
(x) Automotive repair services described in SIC Industry Group
Numbers 753 and 754, except coin-operated car washes and except
emergency road services for which the total consideration is less than
$10.

(y) Miscellaneous repair services as described in SIC Major Group 76,
except excluded are horseshoeing services.

December 9, 1987

a vessel, or property used at a port authority for fueling such vessels.
9. Property used as an integral part of the production of motion
pictures on film or videotape performanee of qualified prwdu*tien
services as defined in r 212.0592(18)(a).

OF REPRESENTATIVES 33

(z) Management and public relations services described in SIC
Industry Group Number 874, and business consulting services de-
scribed in SIC Industry Number 8748.
(aa) Advertising agency services described in SIC Industry Number
7311, that are creative services that result in production of tangible
personal property.
(bb) The following media and other services: ratings services,
consulting services, broadcast engineering services, graphic and taping
services, booking charges or delivery fees, forecasting and other weather
services, marketing services, data processing, studio design services,
market research services, security services, music license fees, advertis-
ing copy writers, radio and television announcers, newspaper colum-
nists, feature syndicates and comics, radio commentators and weather
forecasters, express delivery and courier services.
The term "service" or "professional service" shall exclude all services
provided and paid for pursuant to court order in a bankruptcy
proceeding and services provided in a proceeding to collect benefits
pursuant to the Social Security Act. The term "service" or "professional
service" shall also exclude maintenance assessments or fees paid by an
association member to a homeowners association, condominium owners
association, property owners association, mobile homeowners associa-
tion, or cooperative association.
The term "service" or "professional service" shall also exclude any
service performed by or through interstate telecommunications by a
holder of a direct pay permit issued pursuant to s. 212.05(1)(e). The
term "service" or "professional service" shall also exclude repair services
under original warranty on diesel fueled motors.
(24) "SIC" means those classifications contained in the Standard
Industrial Classification Manual, 1987, as published by the Office of
Management and Budget, Executive Office of the President.
Section 11. Paragraph (a) of subsection (1) of section 212.031, Florida
Statutes, 1986 Supplement, as amended by chapters 87-6 and 87-101,
Laws of Florida, is amended to read:
212.031 Lease or rental of or license in real property.-
(1)(a) It is declared to be the legislative intent that every person is
exercising a taxable privilege who engages in the business of renting,
leasing, letting, or granting a license for the use of any real property
unless such property is:
1. Assessed as agricultural property under s. 193.461.
2. Used exclusively as dwelling units.
3. Property subject to tax on parking, docking, or storage spaces
under s. 212.03(6).
4. Recreational property or the common elements of a condominium
when subject to a lease between the developer or owner thereof and the
condominium association in its own right or as agent for the owners of
individual condominium units or the owners of individual condomin-
ium units. However, only the lease payments on such property shall be
exempt from the tax imposed by this chapter, and any other use made
by the owner or the condominium association shall be fully taxable
under this chapter.
5. A public or private street or right-of-way occupied or used by a
utility for utility purposes.
6. A public street or road which is used for transportation purposes.
7. Property used at an airport exclusively for the purpose of aircraft
landing or aircraft taxiing or property used by an airline for the
purpose of loading or unloading passengers or property onto or from
aircraft or for fueling aircraft.
8. Property used at a port authority as defined in s. 315.02(2)
exclusively for the purpose of oceangoing vessels or tugs docking, or
such vessels mooring on property used by a port authority for the
purpose of loading or unloading passengers or cargo onto or from such

JOURNAL OF THE HOUSE OF REPRESENTATIVES

10. Leased, subleased, or rented to a person providing food and drink
concessionaire services within the premises of a movie theater, a
business operated under a permit issued pursuant to chapter 550 or
chapter 551, or any publicly owned arena, sports stadium, convention
hall, exhibition hall, auditorium, or recreational facility. A person
providing retail concessionaire services involving the sale of food and
drink or other tangible personal property within the premises of an
airport shall be subject to tax on the rental of real property used for
that purpose, but shall not be subject to the tax on any license to use
the property. For purposes of this subparagraph, the term "sale" shall
not include the leasing of tangible personal property.
Section 12. Paragraph (b) of subsection (2) and paragraph (a) of
subsection (3) of section 212.054, Florida Statutes, 1986 Supplement,
as amended by chapter 87-6, Laws of Florida, are amended, and
subsections (7) and (8) are added to said section to read:
212.054 Discretionary sales surtax; limitations, administration, and
collection.-
(2)(a) The tax imposed by the governing body of any county
authorized to so levy pursuant to s. 212.055 shall be a discretionary
surtax on all transactions occurring in the county which are subject to
the state tax imposed on sales, use, rentals, admissions, and other
transactions by this part. The surtax, if levied, shall be computed as
the applicable rate or rates authorized pursuant to s. 212.055 times
any amount of tax imposed by and paid to the state pursuant to this
part, except this section and s. 212.055, and shall be rounded to the
nearest penny.
(b) However:
1. The tax on any sales amount above $5,000 $1,000 on any item of
tangible personal property and on long distance telephone service shall
not be subject to the surtax.
2. In the case of utility, telecommunication, or wired television
services billed on or after the effective date of any such surtax, the
entire amount of the tax for utility, telecommunication, or wired
television services shall be subject to the surtax. In the case of utility,
telecommunication, or wired television services billed after the last
day the surtax is in effect, the entire amount of the tax on said items
shall not be subject to the surtax.
3. In the case of written contracts which are signed prior to the
effective date of any such surtax for the construction of improvements
to real property or for remodeling of existing structures, the surtax
shall be paid by the contractor responsible for the performance of the
contract. However, the contractor may apply for one refund of any such
surtax paid on materials necessary for the completion of the contract.
Any application for refund shall be made no later than 15 months
following initial imposition of the surtax in that county. The applica-
tion for refund shall be in the manner prescribed by the department by
rule. A complete application shall include proof of the written contract
and of payment of the surtax. The application shall contain a sworn
statement, signed by the applicant or its representative, attesting to
the validity of the application. The department shall, within 30 days
after approval of a complete application, certify to the county
information necessary for issuance of a refund to the applicant.
Counties are hereby authorized to issue refunds for this purpose and
shall set aside from the proceeds of the surtax a sum sufficient to pay
any refund lawfully due. Any person who fraudulently obtains or
attempts to obtain a refund pursuant to this subparagraph, in addition
to being liable for repayment of any refund fraudulently obtained plus
a mandatory penalty of 100 percent of the refund, is guilty of a
misdemeanor of the second degree, punishable as provided in
s. 775.082, s. 775.083, or s. 775.084.
(3) For the purpose of this section, a transaction shall be deemed to
have occurred in a county imposing the surtax when:
(a) The dealer is located in the county and the sale includes tangible
personal property or services, except as otherwise provided herein;
provided, that the sale of any motor vehicle or mobile home of a class or
type which is required to be registered in this state or in any other state
shall be deemed to have occurred only in the county identified as the

residence address of the purchaser on the registration or title document
for such property;

(b) The event for which an admission is charged is located in the
county;
(c) The consumer of utility or wired television services is located in
the county, or the telecommunication services are provided to a
location within the county;
(d) The user of any aircraft or- boat; moetr vehicle, o mobile home of
a class or type which is required to be registered, licensed, titled, or
documented in this state or by the United States Government imported
into the county for use, consumption, distribution, or storage to be used
or consumed in the county is located in the county; however, it shall be
presumed that such items used outside the county for 6 months or
longer before being imported into the county were not purchased for
use in the county. The provisions of this paragraph shall not apply to
the use or consumption of such items upon which a like tax of equal or
greater amount has been lawfully imposed and paid outside the
county;
(e) The purchaser of any motor vehicle or mobile home of a class or
type which is required to be registered in this state is a resident of the
taxing county as determined by the address appearing on or to be
reflected on the registration document for such property;
(f) Any motor vehicle or mobile home of a class or type which is
required to be registered in this state is imported from another state into
the taxing county by a user residing therein for the purpose of use,
consumption, distribution, or storage in the taxing county; however, it
shall be presumed that such items used outside the taxing county for 6
months or longer before being imported into the county were not
purchased for use in the county;
(g)(e4 The real property which is leased or rented is located in the
county;
(h)(-f The transient rental transaction occurs in the county; or
(i)(g) The delivery of any aircraft or; boat; meter vehicle, or mobile
home of a class or type which is required to be registered, licensed,
titled, or documented in this state or by the United States Government
is to a location in the county; however, the provisions of this paragraph
shall not apply to the use or consumption of such items upon which a
like tax of equal or greater amount has been lawfully imposed and paid
outside the county; or
(j)(h4 The dealer owing a use tax on purchases or leases is located in
the county.
(7) With respect to any motor vehicle or mobile home of a class or type
which is required to be registered in this state, the tax due on a
transaction occurring in the taxing county as herein provided shall be
collected from the purchaser or user incident to the titling and
registration of such property, irrespective of whether such titling or
registration occurs in the taxing county.
(8) The department shall promulgate by rule the brackets applicable
to transactions which are subject to the surtax.
Section 13. Effective upon this act becoming law, subsections (1) and
(3) of section 212.055, Florida Statutes, as created by chapter 87-239,
Laws of Florida, are amended to read:
212.055 Discretionary sales surtaxes; legislative intent; authoriza-
tion and use of proceeds.-It is the legislative intent that any
authorization for imposition of a discretionary sales surtax shall be
published in the Florida Statutes as a subsection of this section,
irrespective of the duration of the levy. Each enactment shall specify
the types of counties authorized to levy; the rate or rates which may be
imposed; the maximum length of time the surtax may be imposed, if
any; the procedure which must be followed to secure voter approval, if
required; the purpose for which the proceeds may be expended; and
such other requirements as the Legislature may provide. Taxable
transactions and administrative procedures shall be as provided in
s. 212.054.
(1) CHARTER COUNTY TRANSIT SYSTEM SURTAX.-
(a) Each charter county which adopted a charter prior to June 1,

1976, and each county the government of which is consolidated with
that of one or more municipalities may levy a discretionary sales

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surtax, subject to approval by a majority vote of the electorate of the
county.
(b)4- The rate shall be up to one-fifth (20 percent) or in incremental
parts thereof as established by the county governing body, of any
amount of tax imposed by and paid to the state pursuant to this part,
except this section and s. 212.054.
-. Notwithstanding subparagraph - f., any eeunty the government
of which is eensolidated with that of efe oe mere municipalities, upon
the retirement of any bonds which were issued for the eonstraetion of
roads and bridges and which were outstanding o the effective date of
this aet the sate shall be eone tenth (40 pereent) of say amount of tax
imposed by mid paid to the state pursuant to this part, emeept this
section and s- 12.054.
(c) The proposal to adopt a discretionary sales surtax as provided in
this subsection and to create a rapid transit trust fund within the
county accounts shall be placed on the ballot in accordance with law at
a time to be set at the discretion of the governing body.
(d) Proceeds from the surtax shall be:
1. Deposited by the county in the rapid transit trust fund and shall
be used only for the purposes of development, construction, equipment,
maintenance, operation, supportive services, including a countywide
bus system, and related costs of a fixed guideway rapid transit system;
or
2. Remitted by the governing body of the county to an expressway or
transportation authority created by law to be used, at the discretion of
such authority, for the development, construction, operation, or
maintenance of roads or bridges in the county, the operation and
maintenance of a bus system, or the payment of principal and interest
on existing bonds issued for the construction of such roads or bridges,
and, upon approval by the county commission, such proceeds may be
pledged for bonds issued to refinance existing bonds or new bonds
issued for the construction of such roads or bridges.
(e) Notwithstanding the provisions of s. 212.054(5), the surtax shall
take effect on the first day of a month as fixed by the county governing
body; however, the surtax shall not take effect until at least 60 days
following the electors' approval.
(3) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.-
(a) The governing authority in each county may levy, for a period of
up to 15 years from the date of levy, a discretionary sales surtax of up
to 20 percent of any tax paid to the state pursuant to this part, except
this section, s. 212.054 and s. 212.0305. Such governing authority may
levy such surtax in an amount equal to 5, 10, 15 or 20 percent of said
state tax. The levy of the surtax shall be pursuant to ordinance enacted
by a majority vote plus one of the members of the county governing
authority and approved by a majority of the eleeters of the county
voting ii a referendum en the surtax. If the governing bodies of the
municipalities representing a majority of the county's municipal
population adopt uniform resolutions establishing the rate of the
surtax as d calling for a referendum on the surtax, the levy of the
surtax shall be placed on the ballot and shall take effect if approved by
a majority of the electors of the county voting in the referendum on the
surtax. No referendum election called pursuant to the provisions of
this subseetion shll be held between Mareh 9 and Decefmber 0- 1988
(b) A statement which includes a brief general description of the
projects to be funded by the surtax and which conforms to the
requirements of s. 101.161 shall be placed on the ballot by the
governing authority of any county which enacts an ordinance calling
for a referendum efi the levy of the surtax or in which the governing
bodies of the municipalities representing a majority of the county's
population adopt uniform resolutions calling for a referendum on the
surtax. The following question shall be placed on the ballot:

... FOR the
. AGAINST the

cent sales tax
cent sales tax

(c) Pursuant to s. 212.054(4), the proceeds of the surtax levied under
this subsection shall be distributed to the county and the municipal-
ities within such county in which the surtax was collected, according

1. An interlocal agreement between the county governing authority
and the governing bodies of the municipalities representing a majority
of the county's municipal county population; or
2. If there is no interlocal agreement, according to the formula
provided in s. 218.62
(d) The provisions of s. 212.054(2)(b)1. relating to the sales amount
above $1,000 on any item of tangible personal property shall not apply
to the surtax authorized by this subsection. The sales amount above
$5,000 on any item of tangible personal property shall not be subject to
the surtax imposed by this subsection.
(e) The department shall promulgate by rule the brackets applicable
to transactions which are subject to the surtax.
(f)4- The proceeds of the surtax authorized by this subsection and
any interest accrued thereto shall be expended within the county and
municipalities within the county, or, in the case of a negotiated joint
county agreement, within another county, to finance, plan, purchase
afd construct and provide public facilities to meet the standards as
outlined in s. 163.3164(23), or a criminal justice or public safety
facility, or those public facilities enumerated in the capital improve-
ments element required by s. 163.3177. infrastructure. Neither the
poeeed.s ae any interest aeer.ued thereto shall be used fr operational
expenses of any infrastructure.
26 F-o the purposes of this paragraph "infrastructure" means any
fiedapita e expenditure or fixed capital eosts asseeiated with the
eenstraetion, eeonstrietion eo improvement of public facilities whieh
have a life expeetaney of 5 o more years adi any land acquisition,
land implement, design d engineering eests elated theeto
(g) Counties and municipalities receiving proceeds under the
provisions of this subsection may pledge such proceeds for the purpose
of servicing new bond indebtedness incurred pursuant to law. Local
governments may use the services of the Division of Bond Finance of
the Department of General Services pursuant to the State Bond Act to
issue any bonds through the provisions of this subsection. In no case
may a jurisdiction issue bonds pursuant to this subsection more
frequently than once per year. Counties and municipalities may join
together for the issuance of bonds authorized by this subsection.
(h) Counties and municipalities shall not use the surtax proceeds to
supplant or replace user fees or to reduce ad valorem taxes existing
prior to the levy of the surtax authorized by this subsection.
(i) No ordinance enacting the levying of such surtax shall be adopted
after November 30, 1992. No referendum proposing the levying of such
surtax shall be held after November 30, 1992.
(j) Notwithstanding the provisions of s. 212.054(5), the surtax shall
take effect on the first day of a month as fixed by the ordinance adopted
pursuant to paragraph (3)(a); however, the surtax shall not take effect
until at least 60 days following the adoption of the ordinance or the
electors' approval, whichever is applicable.
Section 14. Paragraph (b) of subsection (1) of section 212.06, Florida
Statutes, 1986 Supplement, as amended by chapter 87-6, Laws of
Florida, is amended to read:
212.06 Sales, storage, use tax; collectible from dealers; "dealer"
defined; dealers to collect from purchasers; legislative intent as to
scope of tax.-
(1)
(b) Except as otherwise provided, any person who manufactures,
produces, compounds, processes, or fabricates in any manner tangible
personal property for his own use shall pay a tax upon the cost of the
product manufactured, produced, compounded, processed, or fabricated
without any deduction therefrom on account of the cost of material
used, labor or service costs, or transportation charges, notwithstanding
the provisions of s. 212.02 defining "cost price." However, the tax
levied under this paragraph shall not be imposed upon any person who
manufactures or produces electrical power or energy, steam energy, or
other energy, when such power or energy is used directly and
exclusively in the operation of machinery or equipment that is used to

manufacture, process, compound, produce, fabricate, or prepare for
shipment tangible personal property for sale or to operate pollution

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control equipment, maintenance equipment, or monitoring or control
equipment used in such operations. The manufacturing or production
of electrical power or energy that is used for space heating, lighting,
office equipment, or air conditioning or any other nonmanufacturing,
nonprocessing, noncompounding, nonproducing, nonfabricating, or
nonshipping activity is taxable. Electrical power or energy consumed
or dissipated in the transmission or distribution of electrical power or
energy for resale is also not taxable. Fabrication labor shall not be
taxable when a person is using his own equipment and his own
personnel, for his own account, as a producer, subproducer, or
coproducer of a videotape or motion picture qualified motion picture as
defined in s 212.05924(18)(b prepared for showing on screens or
through television, for either theatrical, commercial, advertising, or
educational purposes.
Section 15. Paragraph (a) of subsection (4) of section 212.08, Florida
Statutes, is amended and paragraph (i) is added to subsection (5) of
said section, to read:
212.08 Sales, rental, use, consumption, distribution, and storage tax;
specified exemptions.-The sale at retail, the rental, the use, the
consumption, the distribution, and the storage to be used or consumed
in this state of the following are hereby specifically exempt from the
tax imposed by part I of this chapter.
(4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES,
ETC.-
(a) Also exempt are:
1. Water (not exempting mineral water or carbonated water).
2. All fuels used by a public or private utility, including any
municipal corporation or rural electric cooperative association, in the
generation of electric power or energy for sale. Fuel other than motor
fuel and special fuel is taxable as provided in this part, with the
exception of fuel expressly exempt herein. However, diesel fuel and
kerosene used in any tractor, vehicle, or other farm equipment which
is used exclusively on a farm or for processing farm products on the
farm are taxable as provided in part II. Motor fuels and special fuels
are taxable as provided in part II, with the exception of those motor
fuels and special fuels used by railroad locomotives or vessels to
transport persons or property in interstate or foreign commerce which
are taxable under this part only to the extent provided herein. The
basis of the tax shall be the ratio of intrastate mileage to interstate or
foreign mileage traveled by the carrier's railroad locomotives or vessels
which were used in interstate or foreign commerce and which had at
least some Florida mileage during the previous fiscal year of the
carrier, such ratio to be determined at the close of the fiscal year of the
carrier. This ratio shall be applied each month to the total Florida
purchases made in this state of gasoline and other fuels to establish
that portion of the total used and consumed in intrastate movement
and subject to tax under this part. Fuels used exclusively in intrastate
commerce do not qualify for the proration of tax.
3. The transmission or wheeling of electricity.
(5) EXEMPTIONS; ACCOUNT OF USE.-
(i) There shall be exempt from the tax imposed by this part all charges
for aircraft modification services, including parts and equipment
furnished or installed in connection therewith, performed under
authority of a supplemental type certificate issued by the Federal
Aviation Administration.
Section 16. Subsections (3) and (4) of section 31 of chapter 87-6, Laws
of Florida, as amended by chapter 87-101, Laws of Florida, and
subsection (5) of said section, as created by chapter 87-101, Laws of
Florida, are hereby repealed.
Section 17. Subsection (10) of section 212.12, Florida Statutes, as
amended by section 17 of chapter 87-6, section 6 of chapter 87-99,
section 16 of chapter 87-101, and section 8 of chapter 87-402, Laws of
Florida, is amended to read:
212.12 Dealer's credit for collecting tax; penalties for noncompliance;

powers of Department of Revenue in dealing with delinquents;
brackets applicable to taxable transactions; records required.-

(10) In charter counties which have adopted the discretionary
1-percent tax, the department shall promulgate by rule the brackets
applicable to following brakes shall be applicable to all taxable
transactions which would otherwise have been transactions taxable at
the rate of 5 percent.-
(a) On single sales of less than eents ne tax shall be added-
(b1 On single sales in agents from 14 eents t 16 eentsc both
iceltsi-ve- 1 eent shall be added feor taxes.
(e4 Onf sales in amounts from e 4 eents te 3 eents, both inelusivee, 2
eents shall be added for taxes.
(4) On sales in amounts from 34 events to 60 eents, beth inelusi-ve-,
eents shall be added for taxes.
(e4 On sales ifn amounts from I1 events t-e 66 events both inclusive, 4
eents shall be added foerstaxes
4) On sales in amounts frem 67 events to 84 cents both ineusive5 5
events shall b13e added foer taxes
(g) On sales in ameents frem 84 events to $- both inelusivve 6 eents
shall be added feor tayes
(h) On sales i-n amounts from $1 up to5 ,fnd including, the first $1,000
in priee, 6 percent shall be charged upon each dollar of price, ps tthe
appropriate bracket charge upon any fraetional part of a dollar.
()4 On sales in amounts of more than $1,000 in price, 6 percent shall
be added upon the fst $1,000 in price, and 6 percent shall be added
upon each dollar of prie in exeess of the first $1,00 in piee pricelus the
bracket charges upon any fraetienal part of a dollar as provided fo in
subsection
Section 18. Section 33 of chapter 87-6, Laws of Florida, as amended
by chapter 87-101, Laws of Florida, is amended to read:
Section 33. (1) The Legislature hereby finds that the failure to
promptly implement the provisions of this act would present an
immediate threat to the welfare of the state because revenues needed
for operation of the state would not be collected. Therefore, the
executive director of the Department of Revenue is hereby authorized
to adopt emergency rules pursuant to s. 120.54(9), Florida Statutes, for
purposes of implementing this act. Notwithstanding any other provi
sian of law, sueh emergency rules shall remain effective for 6 months
from the date of adoption. All rules heretofore or hereafter adopted
pursuant to s. 120.54(9), Florida Statutes, for purposes of implementing
this act, chapters 87-6 or 87-101, Laws of Florida, shall remain effective
through June 30, 1988, unless earlier invalidated judicially or pursuant
to s. 120.56, Florida Statutes, on grounds that they, or any of them,
constitute an invalid exercise of delegated legislative authority; however,
no such rule shall be deemed invalid in any form for any claimed lack of
an emergency.
(2) Other rules of the Department of Revenue related to and in
furtherance of the orderly implementation of chapter 87-6 or chapter
87-101, Laws of Florida, and this act shall not be subject to a
s. 120.54(4), Florida Statutes, rule challenge or a s. 120.54(17), Florida
Statutes, drawout proceeding, but, once adopted, shall be subject to a
s. 120.56, Florida Statutes, invalidity challenge. Such rules shall be
adopted by the Governor and Cabinet and shall become effective upon
filing with the Department of State, notwithstanding the provisions of
s. 120.54(13), Florida Statutes.
Section 19. Section 36 of chapter 87-6, Laws of Florida, as amended
by chapter 87-101, Laws of Florida, is amended to read:
Section 36. Any penalties provided for pursuant to s. 212.12(2),
Florida Statutes, shall be waived by the executive director of the
Department of Revenue for returns due for the tax on services newly
imposed by this act. If the executive director determines that the
interest owed pursuant to s. 212.12(3), Florida Statutes, will cause an
undue hardship on the taxpayer, he may also waive the interest
payment. The waiver for penalties and interest shall apply with
respect to returns for taxes due and payable for the period between
July 1, 1987, and December 31, 1987 September 30, -98-7.

Section 20. Section 47 of chapter 87-6, Laws of Florida, as amended
by chapter 87-101, Laws of Florida, is hereby repealed.

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Section 21. Section 28 of chapter 87-101, Laws of Florida, is amended
to read:
Section 28. There is hereby appropriated from the General Revenue
Fund the sum of $364,757 to the Division of Administrative Hearings
of the Department of Administration, and six positions are hereby
authorized, for purposes of implementing the provisions of chapter
87-6, Laws of Florida, and this act.
Section 22. Subsection (1) of section 201.02, Florida Statutes, as
amended by chapter 87-6, Laws of Florida, is amended to read:
201.02 Tax on deeds and other instruments relating to real property
or interests in real property.-
(1) On deeds, instruments, or writings whereby any lands, tene-
ments, or other real property, or any interest therein, shall be granted,
assigned, transferred, or otherwise conveyed to, or vested in, the
purchaser or any other person by his direction, on each $100 of the
consideration therefore the tax shall be 65 55 cents. When the full
amount of the consideration for the execution, assignment, transfer, or
conveyance is not shown in the face of such deed, instrument,
document, or writing, the tax shall be at the rate of 65 55 cents for
each $100 or fractional part thereof of the consideration therefore.
Section 23. Effective April 1, 1988, section 201.15, Florida Statutes,
as amended by chapters 87-6 and 87-96, Laws of Florida, is amended to
read:
201.15 Distribution of taxes collected.-All taxes collected under the
provisions of this chapter shall be distributed as follows:
(1) Fifty four and nine-tenths Sixty and eight tenths percent of the
total taxes collected under the provisions of this chapter shall be paid
into the State Treasury to the credit of the General Revenue Fund of
the state, to be used and expended for the purposes for which the
General Revenue Fund was created and exists by law.
(2) Ten and five-tenths Eleven and eight tenths percent of the total
taxes collected under the provisions of this chapter shall be paid into
the State Treasury to the credit of the Land Acquisition Trust Fund.
Sums deposited in such fund pursuant to this subsection may be used
for any purpose for which funds deposited in the Land Acquisition
Trust Fund may lawfully be used and may be used to pay the cost of
the collection and enforcement of the tax levied by this chapter.
(3) Two and seven-tenths Three percent of the total taxes collected
under the provisions of this chapter shall be paid into the State
Treasury to the credit of the Land Acquisition Trust Fund. Moneys
deposited in the trust fund pursuant to this section shall be used for
the following purposes:
(a) Sixty percent of the moneys shall be used to acquire coastal lands
or to pay debt service on bonds issued to acquire coastal lands; and
(b) Forty percent of the moneys shall be used to develop and manage
lands acquired with moneys from the Land Acquisition Trust Fund.
(4) Eight and two-tenths Nine and two tenths percent of the total
taxes collected under the provisions of this chapter shall be paid into
the State Treasury to the credit of the Water Management Lands Trust
Fund. Sums deposited in that fund may be used for any purpose
authorized in s. 373.59 and may be used to pay the cost of the
collection and enforcement of the tax levied by this chapter.
(5) Sixteen and five-tenths six percent of the total taxes collected
under the provisions of this chapter shall be paid into the State
Treasury to the credit of the State Infrastructure Trust Fund.
(6) Eight and two-tenths Nine and two tenths percent of the total
taxes collected under the provisions of this chapter shall be paid into
the State Treasury to the credit of the Conservation and Recreation
Lands Trust Fund to carry out the purposes set forth in s. 253.023.
Section 24. Effective January 1, 1988, paragraph (b) of subsection (1)
of section 206.87, Florida Statutes, as created by chapter 87-6, Laws of
Florida, is hereby repealed.

Section 25. (1) Effective January 1, 1988, section 207.026, Florida
Statutes, as amended by chapter 87-6, Laws of Florida, is amended to
read:

207.026 Allocation of tax.-All moneys derived from the taxes and
fees imposed by this chapter shall be paid into the State Treasury by
the department for deposit in the Gas Tax Collection Trust Fund, from
which the following transfers shall be made: After withholding $50,000
from the proceeds therefrom, to be used as a revolving cash balance,
the funds for the purpose of conducting the study as set forth in s. 4 of
chapter 80-415, Laws of Florida, and the amount of funds necessary for
the administration and enforcement of this tax, all other moneys shall
be transferred in the same manner and for the same purpose as
provided in ss. 206.41, 206.45, 206.60, 206.605, 206.875, and 212.69.
(2) It is the intent of the Legislature that the amendment of
s. 207.026, Florida Statutes, by this act shall not affect the amendment
of said section by section 13 of chapter 87-198, Laws of Florida, which
is to take effect March 1, 1988.
Section 26. Subsection (1) of section 212.235, Florida Statutes, as
created by chapter 87-6, Laws of Florida, and amended by chapter
87-101, Laws of Florida, is amended to read:
212.235 State Infrastructure Trust Fund; deposits.-
(1) Notwithstanding the provisions of ss. 212.20(1) and 218.61, in
fiscal year 1987-88 an amount equal to 2 percent, and in each fiscal
year thereafter an amount equal to 5 percent, of the proceeds remitted
pursuant to this part by a dealer, or the sums sufficient to provide the
maximum receipts specified herein shall be transferred into the State
Infrastructure Trust Fund, which is created in the State Treasury.
"Proceeds" means all funds collected and received by the Department
of Revenue, including any interest and penalties. However, any
receipts of the trust fund, including those received pursuant to
ss. 201.15(5) and 206.875(3) and interest earned, in excess of $200
million in fiscal year 1987-1988, and $500165 million thereafter, shall
revert to the General Revenue Fund.
Section 27. Paragraph (d) of subsection (2) of section 215.32, Florida
Statutes, as amended by chapter 87-247, Laws of Florida, is amended
to read:
215.32 State funds; segregation.-
(2) The source and use of each of these funds shall be as follows:
(d) The State Infrastructure Fund shall consist of all moneys
received from proceeds earmarked for this fund pursuant to ss 201.15
206.875- and 212.235. Such moneys shall only be expended pursuant to
legislative appropriations for infrastructure facilities listed in
s. 212.235(2).
Section 28. Paragraph (a) of subsection (2) of section 212.04, Florida
Statutes, as amended by chapters 87-6 and 87-101, Laws of Florida, is
amended to read:
212.04 Admissions tax; rate, procedure, enforcement.-
(2)(a)l. No tax shall be levied on admissions to athletic or other
events sponsored by elementary schools, junior high schools, middle
schools, high schools, community colleges, public or private colleges
and universities, deaf and blind schools, facilities of the youth services
programs of the Department of Health and Rehabilitative Services,
and state correctional institutions when only student, faculty, or
inmate talent is utilized. However, this exemption shall not apply to
admission to athletic events sponsored by an institution within the
State University System, and the proceeds of the tax collected on such
admissions shall be retained and utilized by each institution to support
women's athletics as provided in s. 240.533(4)(c).
2. No tax shall be levied on dues, membership fees and admission
charges imposed by not-for-profit religious sponsoring organizations or
community or recreational facilities. To receive this exemption, the
sponsoring organization or facility must qualify as a not-for-profit
entity under the provisions of s. 501(c)(3) of the United States Internal
Revenue Code of 1954, as amended.
3. No tax shall be levied on an admission paid by a student, or on his
behalf, to any required place of sport or recreation if the student's
participation in the sport or recreational activity is required as a part
of a program or activity sponsored by, and under the jurisdiction of, the

student's educational institution, provided his attendance is as a
participant and not as a spectator.

December 9, 1987

37

JOURNAL OF THE HOUSE OF REPRESENTATIVES

4. No tax shall be levied on admissions to the National Football
League championship game.
5. No tax shall be levied on admissions to athletic or other events
sponsored by governmental entities.
Section 29. Effective April 15, 1988, subsection (4) of section
125.0167, Florida Statutes, as created by chapter 83-220, Laws of
Florida, is hereby repealed.
Section 30. Effective April 15, 1988, section 3 of chapter 83-220,
Laws of Florida, is amended to read:
Section 3. This act shall take effect October 1, 1983, and the
provisions thereof shall expire and be void and inoperative on October
1, 2010 993.
Section 31. Except as otherwise provided herein, this act shall take
effect March 1, 1988.
Rep. Jamerson moved the adoption of the amendment. During
consideration thereof, Rep. Meffert moved to lay the amendment on the
table, which was not agreed to.
The question recurred on the adoption of the amendment, which
failed of adoption. The vote was:
Yeas-47

The Chair
Abrams
Arnold
Ascherl
Bass
Bell
Bloom
Bronson
Brown
Burnsed
Clark
Clements
Nays-65
Bainter
Banjanin
Bankhead
Canady
Carpenter
Casas
Cosgrove
Crotty
Dantzler
Deutsch
Diaz-Balart
Drage
Dunbar
Frishe
Garcia
Gordon
Grindle

Crady
Davis
Figg
Frankel
Friedman
Glickman
Goode
Healey
Jamerson
Johnson, B. L.
Langton
Lawson

Guber
Gustafson
Gutman
Hanson
Harden
Hargrett
Harris
Hawkins
Hill
Hodges
Holland
Ireland
Irvine
Jennings
Johnson, R. C.
Jones, C. F.
Jones, D. L.

Liberti
Logan
Long
Mackenzie
Martinez
Metcalf
Mitchell
Morse
Peeples
Press
Reaves
Reddick

King
Lewis
Lippman
Locke
Lombard
Mackey
Martin
McEwan
Meffert
Messersmith
Mortham
Nergard
Ostrau
Patchett
Rehm
Renke
Sample

Rochlin
Rudd
Rush
Saunders
Smith
Titone
Tobin
Upchurch
Wallace
Wetherell
Young

Sanderson
Sansom
Shelley
Silver
Simon
Simone
Souto
Starks
Stone
Thomas
Tobiassen
Troxler
Webster
Woodruff

Votes after roll call:
Nays-Ogden, Carlton, Trammell, Gardner
Yeas to Nays-Bronson, Liberti, Clements
Explanation of Vote
It was my full intention to always vote "no" on the revision to the
service tax, however, an error on my part erroneously voted "yea". I
subsequently changed my vote.
Representative Ray Liberti
District 82
THE SPEAKER PRO TEMPORE IN THE CHAIR

Representatives Glickman and Langton offered the following
amendment:
Amendment 3-On pages 2-162, strike everything after the enact-
ing clause and insert:

Section 1. On March 8, 1988, concurrent with the presidential
primary election, there shall be held in all counties of the state a "straw
ballot" to elicit the views of the public on a matter of vital interest to the
State of Florida.
Section 2. The following statement shall be placed upon the "straw
ballot" on March 8, 1988:
PLEASE INDICATE ONE PREFERENCE
AMONG THESE TWO TAXATION CHOICES:
(1) A continuation of the current sales tax on services imposed in
1987.
(2) A 20 percent increase in the sales tax which existed before 1987,
from 5 percent to 6 percent, coupled with a repeal of the sales tax on
services imposed in 1987.
Section 3. This act shall take effect upon becoming a law.
Rep. Glickman moved the adoption of the amendment which failed of
adoption.
Representatives Patchett, Sansom, Rehm, Sanderson, Mortham,
King and Bankhead offered the following amendment:
Amendment 4-On page 161, line 31, insert:
Section Section 216.175, Florida Statutes, is created to read:
216.175 State infrastructure fund appropriations.-Any project or
activity including defined locations funded from the State Infrastructure
Fund with its specific appropriations shall be separately identified in
the General Appropriations Act. No State Infrastructure Fund Appro-
priation allocation into any project or activity or defined location shall
be outside of the General Appropriations Act. (renumber the subsequent
sections)
Rep. Patchett moved the adoption of the amendment, which was
adopted. The vote was:
Yeas-73

The Chair
Bainter
Banjanin
Bankhead
Bell
Bloom
Canady
Carlton
Carpenter
Casas
Cosgrove
Crotty
Dantzler
Diaz-Balart
Drage
Dunbar
Frishe
Garcia
Gardner
Nays-41
Abrams
Arnold
Ascherl
Bass
Bronson
Brown
Burnsed
Clark
Clements
Crady
Davis

Gordon
Grindle
Guber
Gustafson
Gutman
Hanson
Harden
Hawkins
Hill
Holland
Ireland
Irvine
Jennings
Jones, C. F.
Jones, D. L.
King
Lewis
Lippman
Locke

Deutsch
Figg
Friedman
Glickman
Goode
Hargrett
Harris
Healey
Hodges
Jamerson
Johnson, B. L.

Lombard
Long
Mackenzie
Mackey
Martin
McEwan
Messersmith
Morse
Mortham
Nergard
Patchett
Reddick
Rehm
Renke
Rochlin
Sample
Sanderson
Sansom
Saunders

Johnson, R. C.
Langton
Lawson
Liberti
Logan
Martinez
Meffert
Metcalf
Mitchell
Ogden
Peeples

Shelley
Silver
Simon
Simone
Souto
Starks
Stone
Thomas
Titone
Tobin
Trammell
Troxler
Upchurch
Wallace
Webster
Woodruff

Press
Reaves
Rudd
Rush
Smith
Tobiassen
Wetherell
Young

THE SPEAKER IN THE CHAIR

Representative Patchett offered the following title amendment:

December 9, 1987

38

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Amendment 5-On page 1, line 2, after the semicolon insert:
creating s. 216.175, F.S., relating to State Infrastructure Fund Appro-
priations;
Rep. Patchett moved the adoption of the amendment, which was
adopted without objection.
Representatives Patchett, Bankhead, and Mortham offered the
following amendment:
Amendment 6-On page 154, between lines 4 and 5, insert a new
paragraph (e) and reletter subsequent paragraph:
(e) Matching grants to local government to assist in meeting the
requirements as set forth in s. 163.3177.
Rep. Patchett moved the adoption of the amendment, which was
adopted.
Representatives Patchett, Bankhead, and Messersmith offered the
following amendment:
Amendment 7-On page 161, line 31, insert:
Section 57. Present paragraphs (ee), (ff), (gg), (hh), (ii), (jj), (kk), and
(11) of subsection (1) of section 216.011, Florida Statutes, as amended
by section 3 of chapter 87-137, Laws of Florida, are redesignated as
paragraphs (ff), (gg), (hh), (ii), (jj), (kk), (11), and (mm), respectively,
and a new paragraph (ee) is added to said subsection to read:
216.011 Definitions.-
(1) For the purpose of fiscal affairs of the state, appropriations acts,
legislative budgets, and approved budgets, each of the following terms
has the meaning indicated:
(ee) "Proviso" means language that qualifies or restricts a specific
appropriation and which can be logically and directly related to the
specific appropriation.
Section 58. Subsection (7) of section 216.031, Florida Statutes, as
amended by section 5 of chapter 87-137, Laws of Florida, is hereby
repealed.
Section 59. Section 216.046, Florida Statutes, is amended to read:
216.046 Governor's supplemental recommendations.-The Governor
may make supplemental revenue and appropriation recommendations
to the Legislature at least 45 days prior to the annual session in any
even-numbered year. The supplemental recommendations shall in-
clude the information required in ss. 216.162-216.168 and shall use as
a base the most recent legislative appropriation aet or approved
operating budget.
Section 60. Section 216.081, Florida Statutes, is amended to read:
216.081 Data on legislative expenses.-
(1) On or before November 1 in each even-numbered year, in
sufficient time to be included in the Governor's recommended budget
report to the Legislature, estimates of the financial needs of the
legislative branch during the ensuing biennium shall be furnished to
the Governor pursuant to chapter 11.
(2) All of the data relative to the legislative branch shall be for
information and guidance in estimating the total financial needs of the
state for the ensuing biennium; but none of these estimates shall be
subject to revision or review by the Governor, and they must be
included in his recommended budget report to the Legislature.
Section 61. Section 216.167, Florida Statutes, is amended to read:
216.167 Governor's recommendations.-The Governor's recommen-
dations shall include a financial schedule which shall provide:
(1) His estimate of the recommended recurring revenues available in
the Working Capital Fund, the State Infrastructure Fund, and the
General Revenue Fund.
(2) His estimate of the recommended nonrecurring revenues avail-
able in the Working Capital Fund, the State Infrastructure Fund, and
the General Revenue Fund.
(3) His recommended recurring and nonrecurring appropriations

from the Working Capital Fund, the State Infrastructure Fund, and the
General Revenue Fund- and the Federal Revenue Sharing Fund.

(4) His estimates of any interfund loans or temporary obligations of
the Working Capital Fund or trust funds, which loans or obligations
are needed to implement his recommended budget.
(5) His estimates of the debt service and reserve requirements for any
recommended new bond issues or reissues and his recommended debt
service appropriations for all outstanding fixed capital outlay bond
issues.
Section 62. Subsection (1) of section 216.181, Florida Statutes, as
amended by section 58 of chapter 87-224, Laws of Florida, is amended
to read:
216.181 Approved budgets for operations and fixed capital outlay.-
(1) On or before the fifth day before the end of the period allowed by
law for veto consideration in J-uly ef any year in which an
appropriation is made, the chairmen of the legislative appropriations
committees shall jointly transmit a statement of intent, including
performance and workload measures as appropriate and the official list
of General Revenue Fund appropriations determined in consultation
with the Executive Office of the Governor to be nonrecurring, to the
Execuive Office of the Governor, the Comptroller, the Auditor General,
and each state agency. The statement of intent may not allocate or
appropriate any funds, or amend or correct any provision, in the
General Appropriations Act, but may provide additional direction and
explanation to the Executive Office of the Governor, the Administra-
tion Commission, and each affected state agency relative to the
purpose, objectives, spending philosophy, and restrictions associated
with any specific appropriation category. The statement of intent shall
compare the request of the agency or the recommendation of the
Governor to the funds appropriated for the purpose of establishing
intent in the development of the approved operating budget. A request
for additional explanation and direction regarding the legislative
intent of the General Appropriations Act during the fiscal year may be
made only by and through the Executive Office of the Governor as is
deemed necessary. However, the Comptroller may also request further
clarification of legislative intent pursuant to his responsibilities
related to his preaudit function of expenditures.
Section 63. Subsection (5) of section 216.292, Florida Statutes, as
amended by section 7 of chapter 87-137, Laws of Florida, is amended to
read:
216.292 Appropriations nontransferable; exceptions.-
(5) The Executive Office of the Governor may approve any transfer
from the Working Capital Fund to the General Revenue Fund provided
such transfer was identified or contemplated by the Legislature in the
original approved operating budget.
Section 64. Paragraph (c) of subsection (1) of section 216.301, Florida
Statutes, is amended to read:
216.301 Appropriations; undisbursed balances.-
(1)
(c) Each department shall maintain the integrity of the general
revenue fund. Appropriations from the general revenue fund for any
state agency contained in the original approved operating budget may,
with the approval of the Executive Office of the Governor, be
transferred to the proper trust fund for disbursement. However, all
transferred general revenue funds which are unexpended on June 30
are subject to the general revenue reversion provision of this chapter.
Section 65. Subsections (2) and (3) of section 235.41, Florida
Statutes, as amended by section 47 of chapter 87-329, Laws of Florida,
are amended to read:
235.41 Legislative capital outlay budget request.-
(2) The commissioner shall submit to the Governor and to the
Legislature an integrated, comprehensive budget request for educa-
tional facilities construction and fixed capital outlay needs for all
boards, including the Board of Regents, pursuant to the provisions of
s. 235.435 and applicable provisions of chapter 216. Each board,
including the Board of Regents, shall submit to the commissioner a

3-year plan and data required in the development of the annual capital
outlay budget. No further disbursements shall be made from the Public

December 9, 1987

39

40 -JOURNAL OF THE HOUSE

Education Capital Outlay and Debt Service Trust Fund to a board that
fails to timely submit the required data until such board submits the
data.
(3) The commissioner shall submit an integrated, comprehensive
budget request to the Executive Office of the Governor and to the
Legislature no later than 60 45 days prior to the legislative session
each fiscal year. Notwithstanding the provisions of s. 216.043, the
integrated, comprehensive budget request shall include:
(a) For the Public Education Capital Outlay and Debt Service Trust
Fund and all sinking and investment accounts which are in receipt of
any portion of the revenue sources listed in s. 235.42(2)(a):
1. A schedule for each fund showing the actual beginning cash
balance for each of the 2 prior fiscal years and showing for the current
fiscal year the estimated beginning cash balance and a listing of all
disbursements and receipts.
2. For the budget fiscal year for each fund, the projected beginning
cash balance, a monthly projection of all receipts, and a monthly
projection of all disbursements.
3. For the budget fiscal year, necessary forecasting data to enable
the commissioner to prepare and submit a monthly gross receipts tax
forecast, a monthly bond proceeds estimate, the interest rate assump-
tion used in the bond proceeds estimate, a monthly interest earnings
forecast, the interest rate assumption used in the calculation of
interest to be received on the idle balances invested, and any other
reports as deemed necessary by the Legislature.
(b)(d Recommendations for the priority of expenditure of funds in
the state system of public education, with reasons for the recommended
priorities, and other recommendations which relate to the effectiveness
of the educational facilities construction program.
All items in s. 235.435 shall be part of the legislative budget request
submitted by the commissioner.
Rep. Patchett moved the adoption of the amendment, which was
adopted.
Representative Patchett offered the following title amendment:
Amendment 8-On page 2, line 23, after the semicolon, insert:
amending ss. 216.011, 216.046, 216.081, 216.121, 216.167, 216.181,
216.292, 216.301, 235.41, F.S.; defining the term "proviso"; providing
for Governor's supplemental recommendations; providing for data on
legislative expenses; changing provisions relating to information to be
furnished to the Governor; providing for Governor's recommendations;
providing for appropriation committee statements of intent; providing
for transferability and transfer of appropriations; providing for legisla-
tive capital outlay budget request; repealing s. 216.031(7), F.S., as
amended, relating to information required in legislative budget
requests
Rep. Patchett moved the adoption of the amendment, which was
adopted.
Representatives Hargrett, Locke, Reddick, Lawson and Davis offered
the following amendment:
Amendment 9-On page 116, between lines 17 & 18, insert: (y)
Clothing.-There is exempt from the tax imposed by this chapter the sale
of any article of wearing apparel, including footwear, intended to be
worn on or about the human body, the cost of which to the purchaser is
less than or equal to $25. For purposes of this paragraph, the term
"clothing" does not include watches, jewelry, or similar items of
adornment.
Rep. Hargrett moved the adoption of the amendment, which failed of
adoption.
Representative Burke offered the following amendment:
Amendment 10-On page 61, line 3, after the period, insert:
Counties, as defined in s. 125.011(1), may, in addition, use the proceeds

to retire or service indebtedness incurred for bonds issued prior to July
1, 1987 for infrastructure purposes.
Rep. Burke moved the adoption of the amendment, which was
adopted.

E

(and renumber subsequent sections)
Rep. Tobiassen moved the adoption of the amendment, which failed
of adoption.
Representative Simon offered the following amendment:

OF REPRESENTATIVES December 9, 1987

Representatives Patchett, Mortham, Bankhead, and Sanderson
offered the following amendment:
Amendment 11-On page 153, line 22, strike "500", and insert: 550
Rep. Patchett moved the adoption of the amendment, which was
adopted without objection.
Representative Liberti offered the following amendment:
Amendment 12-On page 159, line 24, strike "sold" and insert:
performed
Rep. Liberti moved the adoption of the amendment, which was
adopted without objection.
Representatives Lawson, Rudd, Trammell, Mitchell, Hodges,
Abrams and Deutsch offered the following amendment:
Amendment 13-On page 2, after the enacting clause, insert and
renumber the subsequent sections:
Section 1. Paragraph (d) of subsection (3) of section 110.123, Florida
Statutes, is amended to read:
110.123 State group insurance program.-
(3) STATE GROUP INSURANCE PROGRAM.-
(d)l. A person eligible to participate in the state group health
insurance plan may be authorized by rules adopted by the Department
of Administration, in lieu of participating in the state group health
insurance plan, to exercise an option to elect membership in a health
maintenance organization which is qualified in accordance with
criteria established by said rules. The offer of optional membership in
a health maintenance organization permitted by this paragraph may
be limited or conditioned by rule as may be necessary to meet the
requirements of federal law.
2. Effective July 1 January -1, 1988, the Department of Administra-
tion shall, by rule, contract with health maintenance organizations to
participate in the state group health insurance plan through the
competitive bid process based on cost, service area, plan benefits, and
accessibility. Effective July 1 Januar y 1, 1988, all employees partici-
pating in the state group health insurance plan, irrespective of
whether or not the member participates in a health maintenance
organization, shall be subject to the same total premium, regardless of
the state or employee share.
Rep. Lawson moved the adoption of the amendment.
Pending consideration thereof, Rep. Gardner raised a point of order
under Rule 11.8 that the amendment was not germane to the bill
because it was the same subject as a bill that the House had refused
admission, being outside the Call. Rep. Carpenter, Chairman of the
Committee on Rules & Calendar, stated that the amendment did not
go to the same chapter of the Statutes and, further, it was an
appropriation matter instead of a tax matter. The Speaker suggested
the amendment was inappropriate for this bill and Rep. Lawson
withdrew the amendment.
Representatives Tobiassen and Lawson offered the following
amendment:
Amendment 14-On page 2, insert after the enacting clause:
Section 1. On March 8, 1988, concurrent with the presidential primary
election, there shall be held in all counties of the state a "straw ballot" to
elicit the views of the public on a matter of vital interest to the State of
Florida.
Section 2. The following question shall be placed upon the "straw
ballot" on March 8, 1988:
Do you favor an increase in the general sales tax from 5% to 6%?
Yes__ No

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Amendment 15-On page 162, line 2, strike "January" and insert:
February
Rep. Simon moved the adoption of the amendment, which failed of
adoption.

On motion by Rep. Gardner, the rules were waived by two-thirds
vote and CS/CS/SB 5-D and CS/SB 6-D, as amended, was read a third
time by title. On passage, the vote was:
Yeas-75

Gardner
Gordon
Grindle
Guber
Gustafson
Hanson
Hargrett
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Irvine
Jennings
King
Lewis
Lippman
Locke

The Chair
Abrams
Ascherl
Bainter
Banjanin
Bankhead
Bell
Bloom
Burke
Canady
Carlton
Cosgrove
Dantzler
Davis
Drage
Dunbar
Figg
Frankel
Friedman
Nays-42
Arnold
Bass
Bronson
Brown
Burnsed
Carpenter
Casas
Clark
Clements
Crady
Crotty

Lombard
Long
Mackenzie
Mackey
Martin
McEwan
Messersmith
Metcalf
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm
Renke

Johnson, R. C.
Jones, C. F.
Jones, D. L.
Langton
Lawson
Liberti
Logan
Martinez
Meffert
Mitchell
Morse

Rochlin
Rudd
Sanderson
Saunders
Silver
Simon
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Upchurch
Webster
Wetherell
Young

Rush
Sample
Sansom
Shelley
Simone
Smith
Souto
Wallace
Woodruff

So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

Explanations of Vote on CS/CS/SB 5-D and CS/SB 6-D
I favor repealing the sales tax on services as it passed in the 1987
Regular Session. I have voted "No" on CS/CS/SB 5-D and CS/SB 6-D
because it raises the state sales tax from 5 cents to 6 cents. This merely
continues to raise the needed revenue for our state from the same
shrinking base and remains as regressive as it was at 5 cents. Florida
has serious needs, but to continue "business as usual" will not solve
the long term needs of this state.
Representative Jim Frishe
District 57

I oppose the services tax, and therefore I voted today in favor of the
amendment which would repeal the services tax. Likewise, I voted to
repeal the tax in the previous special sessions, and I voted against the
tax in the regular session in April when it originally passed.
However, I voted "No" on this final bill today because this bill raises
the sales tax on goods from 5 cents to 6 cents statewide. It is generally
recognized now that the services tax was economically unsound; yet
the amount of revenue raised by the services tax is being used as the
base amount which must be "replaced". This is illogical and simply
compounds our currently chaotic budget process.
We should adopt serious budget reforms, such as program and
reduced-base budgeting and performance auditing. Instead, this bill
contains no budget reforms whatsoever and yet imposes a $1.2 billion

sales tax increase in place of the unsound $800 million services tax
increase (a higher new tax than the tax repealed). It "buys out" the
services tax levied on certain individuals and businesses by levying a
new tax on other individuals and businesses. This is unfair.

Therefore, I voted against this bill. The will of the people is the best
law.

Representative Rodolfo Garcia, Jr.
District 109

I have actively worked for repeal of the sales tax on services without
any replacement in the form of additional taxes. Unfortunately, the
only bill presented for a final vote was CS/CS/SB 5-D and CS/SB 6-D,
which combined repeal of the services tax with a one cent tax increase.
Therefore, I voted against the bill because it contained a one cent sales
tax increase.

I was a co-sponsor of an amendment to this bill that would have
repealed the sales tax on services and would have prohibited the one
cent tax increase on goods.
I am adamantly opposed to any new tax increases until the state's
budget has been carefully reviewed and any and all waste eliminated.
In addition, the state's growth needs must be thoroughly assessed,
evaluated and demonstrated to the public, before any such increases
could be justified.

Representative Ronald Clyde Johnson
District 6

I voted "No" on CS/CS/SB 5-D and CS/SB 6-D, which raises the Florida
State sales tax from 5 cents to 6 cents. I favor repealing the current
sales tax on services, as passed in the 1987 Regular Session. I
recognize that we have clear needs in our state which must be funded.
However, I do not believe placing an additional penny sales tax on the
people of Florida is the right action for us to be taking now. Increasing
the sales tax now further places the burden of paying for Florida's
growth-generated needs and costs on the same people who have been
shouldering this burden.

Representative Dixie N. Sansom
District 32

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed SB 12-D and requests the
concurrence of the House.

Joe Brown, Secretary
By Senator Vogt and others-
SB 12-D-A bill to be entitled An act relating to appropriations;
repealing proviso language following item 1703 of section 1 of chapter
87-98, Laws of Florida, relating to the Department of Transportation
and turnpike construction and consultants; appropriating funds for
turnpike construction; providing an effective date.

Rep. Webster moved that SB 12-D be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call,
which was agreed to by the required Constitutional two-thirds vote,
and the bill was read the first time by title. On motions by Rep.
Webster, the rules were waived by two-thirds vote and SB 12-D was
read the second time by title and the third time by title. On passage,
the vote was:
Yeas-100

The Chair
Abrams
Arnold
Ascherl
Bainter
Banjanin
Bankhead

Bass
Bell
Bloom
Brown
Burke
Burnsed
Canady

Carpenter
Casas
Clark
Clements
Davis
Deutsch
Diaz-Balart

Drage
Dunbar
Frankel
Friedman
Frishe
Garcia
Gardner

Deutsch
Diaz-Balart
Frishe
Garcia
Glickman
Goode
Gutman
Harden
Harris
Jamerson
Johnson, B. L.

December 9, 1987

41

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Glickman
Goode
Grindle
Guber
Gustafson
Gutman
Hanson
Harden
Harris
Hawkins
Healey
Hill
Hodges
Holland
Ireland
Jennings
Johnson, B. L.
Jones, C. F.
Nays-11
Carlton
Cosgrove
Crady

Jones, D. L.
King
Langton
Lawson
Lewis
Liberti
Lippman
Locke
Logan
Lombard
Long
Mackenzie
Mackey
Martin
Martinez
McEwan
Messersmith
Metcalf

Crotty
Figg
Gordon

Morse
Mortham
Nergard
Ogden
Ostrau
Patchett
Peeples
Press
Reaves
Reddick
Rehm
Renke
Rochlin
Rudd
Rush
Sansom
Saunders
Shelley

Irvine
Jamerson
Meffert

Silver
Simon
Simone
Souto
Starks
Stone
Thomas
Titone
Tobiassen
Tobin
Trammell
Troxler
Upchurch
Wallace
Webster
Wetherell
Woodruff
Young

Sample
Smith

Rep. Bronson abstained from voting due to a conflict of interest.
Votes after roll call:
Nays to Yeas-Figg, Sample
So the bill passed and was immediately certified to the Senate.

Announcement
Rep. Gordon announced the cancellation of meetings of Subcommit-
tee I of the Committee on Appropriations, scheduled for tomorrow and
Friday.

Introduction Deferred
Introduction of HB's 16-D, 18-D, and 19-D was deferred.

Withdrawal as Prime Sponsor
HB 7-D-Carlton
Co-sponsors

HB 8-D-Ireland

HB 17-D-Morse

Recessed
The House stood in informal recess at 1:01 a.m. to reconvene upon
the call of the Speaker.

Reconvened
The House was called to order by the Speaker at 2:08 a.m. A quorum
was present.
Rep. Lippman commended Speaker Mills for his arduous leadership
during this Special Session.

Rep. Davis thanked Rep. Gardner for all his hard work; all the
members of Finance & Taxation who worked so hard and Rep. Bell,
who got out of the hospital to help lead them.

Messages from the Senate
The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed HBs 10-D, 5-D and 17-D.
Joe Brown, Secretary
The above bills were ordered enrolled.

The Honorable Jon Mills, Speaker
I am directed to inform the House of Representatives that the Senate
has concurred in House Amendments and passed CS/CS/SB 5-D and
CS/SB 6-D, as amended.
Joe Brown, Secretary
Adjournment
On motion by Rep. Carpenter, the House adjourned at 2:10 a.m.
December 10, sine die.

Enrolling Report
HBs 5-D, 10-D, 17-D have been enrolled, signed by the required
Constitutional Officers and presented to the Governor on December 10,
1987.
John B. Phelps, Clerk
Communications
Communication was received from the Governor's Office advising
that he had filed in the Office of the Secretary of State HBs 10-D and
17-D which he approved on December 22 and that he had filed HB 5-D,
which became law on December 25 without his signature.

CHAMBER ACTION ON BILLS
WEDNESDAY, DECEMBER 9, 1987
HR 4-D-Adopted
HB 5-D-Passed 117-0
HB 10-D-Passed 104-8
HM 12-D-Adopted
HB 17-D-Passed 98-7
SB 4-D-Read second time
SB 5-D-CS passed as amended 75-42
SB 7-D-Passed 114-0
SB 8-D-Failed introduction
SB 11-D-Passed 115-0
SB 12-D-Passed 100-11
The following local bills were passed: SB's 9-D and 10-D.
[Source: Legislative Information Division]

CERTIFICATE
THIS IS TO CERTIFY that the foregoing pages numbered 1 through
42, inclusive, are and constitute a complete, true and correct journal
and record of the proceedings of the House of Representatives of the
State of Florida at a Special Session of the Seventy-third House since
"Statehood in 1845, convened under the Constitution, held from
December 8 through December 10,1987. Additionally, there has been
included a record of the transmittal of Acts and action taken by the
Governor subsequent to the sine die adjournment of the Special
Session.

Tallahassee, Florida
December 10, 1987 Clerk of the House

December 9, 1987

42

INDEX

to the

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Special Session "D"
December 8 through December 10, 1987

CONTENTS

Pages
B ill Sponsors in "D Session ....................................................................................................................................................... 44
M miscellaneous Subjects................................................................................................................................................................. 45
Subject Index of House and Senate Bills, Resolutions, and Memorials .................................................... .................... 46
Bills and Resolutions by Number, Subject, Sponsor, and Disposition ............................................................... ...............48

43

INDEX

JOURNAL OF HOUSE OF REPRESENTATIVES

Bill Sponsors in "D" Session

[Source: Information Division, Joint Legislative Management Committee]

ABRAMS, MICHAEL I.-101st District
Sponsored: 16-D, 17-D
BELL, SAMUEL P., III-28th District
Sponsored: 15-D, 19-D
BLOOM, ELAINE-104th District
Sponsored: 5-D, 17-D
Co-sponsored: 10-D
BURKE, JAMES C.-107th District
Sponsored: 10-D, 14-D
CARLTON, FRAN-39th District
Local Bills: 6-D
CASAS, ROBERTO-111th District
Sponsored: 8-D
CLARK, BILL-91st District
Co-sponsored: 17-D
CROTTY, RICHARD T.-37th District
Local Bills: 6-D
DEUTSCH, PETER R.-90th District
Sponsored: 16-D
Co-sponsored: 17-D
DIAZ-BALART, LINCOLN-110th District
Sponsored: 5-D, 8-D
DRAGE, THOMAS B., JR.-36th District
Local Bills: 6-D
FIGG, MARY-60th District
Sponsored: 1-D
FRIEDMAN, MICHAEL-103rd District
Sponsored: 11-D, 17-D
GARDNER, WINSTON W., JR.-31st District
Sponsored: 14-D
GLICKMAN, RONALD CARL-66th District
Sponsored: 3-D, 9-D
GONZALEZ-QUEVEDO, ARNHILDA-112th District
Sponsored: 8-D
GORDON, ELAINE-102nd District
Co-sponsored: 17-D
GUSTAFSON, TOM-94th District
Co-sponsored: 17-D
HAWKINS, MARY ELLEN-75th District
Local Bills: 18-D
HEALEY, EDWARD J.-84th District
Co-sponsored: 17-D
IRELAND, TIMOTHY F.-74th District
Co-sponsored: 8-D
JONES, DENNIS L.-53rd District
Sponsored: 5-D
LAWSON, ALFRED J., JR.-9th District
Sponsored: 2-D, 16-D
LIPPMAN, FREDERICK-97th District
Co-sponsored: 17-D

LOCKE, DICK-26th District
Co-sponsored: 17-D
LOGAN, WILLIE, JR.-108th District
Sponsored: 17-D
MACKENZIE, ANNE-95th District
Co-sponsored: 17-D
MACKEY, JOSEPH R., JR.-12th District
Co-sponsored: 16-D
McEWAN, BRUCE-38th District
Sponsored: 12-D
Local Bills: 6-D
METCALF, ELIZABETH-114th District
Co-sponsored: 17-D
MORSE, LUIS C.-113th District
Sponsored: 5-D, 8-D
Co-sponsored: 17-D
OGDEN, CARL-14th District
Sponsored: 12-D
OSTRAU, NORMAN-96th District
Co-sponsored: 17-D
PATCHETT, R. DALE-78th District
Sponsored: 7-D
REAVES, JEFFERSON, SR.-106th District
Sponsored: 5-D
REDDICK, ALZO J.-40th District
Local Bills: 6-D
ROCHLIN, IRMA S.-98th District
Sponsored: 5-D
Co-sponsored: 17-D
RUDD, HURLEY W.-lOth District
Sponsored: 16-D
SAUNDERS, RON-120th District
Co-sponsored: 17-D
SILVER, RONALD A.-100th District
Sponsored: 17-D
SIMON, ART-116th District
Sponsored: 13-D
Co-sponsored: 17-D
SOUTO, JAVIER D.-115th District
Sponsored: 8-D
STONE, FRANK-34th District
Local Bills: 6-D
THOMAS, DAVID L.-71st District
Sponsored: 5-D
TITONE, JOE-89th District
Co-sponsored: 17-D
TOBIN, JACK N.-88th District
Sponsored: 4-D
Co-sponsored: 17-D
TRAMMELL, ROBERT DEWITT-8th District
Co-sponsored: 16-D

44

JOURNAL OF HOUSE OF REPRESENTATIVES

WEBSTER, DANIEL-41st District
Local Bills: 6-D

YOUNG, WALTER C.-99th District
Co-sponsored: 17-D

APPROPRIATIONS
Committee Bills: 15-D
FINANCE & TAXATION
Committee Bills: 14-D
RULES & CALENDAR
Committee Substitutes: 15-D

Miscellaneous Subjects

Subject

Pages Subject

MEMBERS
Excused absences................................ .. ................................... ............2,4
Gaffney, Donald George; suspended................................ ............ ...2
Davis, Helen Gordon; remarks of appreciation ....................................42
Lippman, Frederick; commendation of Speaker ..................................42

"DPP A ViP 1 A

1DDfrCT A AS A Tn"T

rn. j lv l I LJ. j.1 .................................................... ..................................

RULES
Waiver of Rule 6 for committee meetings

Explanations................................................................................ .. 38, 41

Pages

...............................................0

I C I J ............................. ............................. .................................

INDEX

45

i

1

. I

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Subject Index of House and Senate

Bills, Resolutions, and Memorials

[Source: Information Division, Joint Legislative Management Committee]

This index embraces all measures introduced in both the House and Senate. The house of origin is identified by
the letter preceding each bill: H-House, S-Senate. Senate bills shown in this index include those never received by
the House, and their inclusion here is only for the convenience of the user interested in all the legislation introduced
in the Legislature on a particular subject.
(Boldfaced bill numbers passed both houses.)

-A-

ADMINISTRATIVE PROCEDURES
Sales tax disputes; additional positions authorized and funded
through ch. 87-6, Laws of Florida, S5-D, H14-D, H15-D

APPOINTMENTS
Governor
Commission on Financing Florida's Future, H14-D
Legislature
Commission on Financing Florida's Future, H14-D

APPROPRIATIONS
Administration Department
Sales tax implementation; six positions, CS/CS/S5-D
Proviso defined re, CS/CS/S5-D
Turnpike construction funding, Item 1703 and following proviso lan-
guage, 87-98, Laws of Florida repealed; certain funding provided,
S12-D, H7-D

-C-

COLLIER COUNTY
Racetrack moneys; certain paid to county school board; repeals ch.
87-513, Laws of Florida, S10-D, H18-D

CORPORATIONS
Domestication of non-United States corporations; filing, Secretary of
State; certification; fees, H10-D

"-D-

DADE COUNTY
Anne Ackerman Boulevard; portion of U.S. Highway 1, designated,
S13-D, H17-D

-E-

ELECTIONS
Straw Ballot Referendum
Tax proposal statement on presidential primary ballot re retention
of service tax or sales tax increase, H3-D

-F-

FARM LABOR
Contractors; payroll records furnished current or former employee or
legal representative charge-free, S11-D, H11-D

FOREIGN
Corporations; domestication; filing, Secretary of State; certification;
fees, H10-D

-G-

GOVERNOR
Reports
Commission on Financing Florida's Future re evaluations and rec-
ommendations, H14-D, H15-D
Joint Legislative Auditing Committee
Executive department efficiency and productivity recommenda-
tions, S2-D

-H-

HEALTH MAINTENANCE ORGANIZATIONS
State group insurance program; Administration Department to con-
tract on competitive bid basis, H16-D
State group insurance program; contracts awarded; state employees
to pay certain costs exceeding state contribution, S8-D

HILLSBOROUGH COUNTY
Tampa-Hillsborough County Expressway Authority; Department Dis-
trict VII deputy assistant secretary, ex officio board member,
S7-D, H1-D

-I-

INSURANCE
Health maintenance organization contracts; Administration Depart-
ment to contract on competitive bid basis, H16-D
Health maintenance organization contracts; state employees to pay
certain costs exceeding state contribution, S8-D

-L-

LABOR ORGANIZATIONS
Farm labor contractors; payroll records furnished current or former
employee or legal representative charge-free, S11-D, H11-D

LEGISLATURE
Joint Legislative Management Committee
Legislators; annual accounting of district office maintenance; re-
ports, H2-D
Reports
Commission on Financing Florida's Future re evaluations and rec-
ommendations, H14-D, H15-D
Governor
Executive department efficiency and productivity improvement
proposal, S2-D
Joint Legislative Auditing Committee
Executive department efficiency and productivity recommenda-
tions, S2-D

-M-

MEMORIALS
McCarran-Ferguson Act; urges Congress not to repeal, H12-D

MORTGAGES AND MORTGAGE BROKERS
Secured notes; restriction on assessing certain charges, fees or penal-
ties for prepayment; law repealed, H19-D

MOTOR FUEL TAX
5-cent additional tax on special fuels removed, S5-D, H14-D, H15-D

-0-

ORANGE COUNTY
Greater Orlando Aviation Authority; bonds issued by Authority, in-
terest rates established; ratifies certain prior actions, S9-D, H6-D

ORLANDO, CITY OF
Greater Orlando Aviation Authority; bonds issued by Authority, in-
terest rates established; ratifies certain prior actions, S9-D, H6-D

46

INDEX

JOURNAL OF THE HOUSE OF REPRESENTATIVES

POPULAR NAMES
FRUGAL Bill (Government Efficiency), S2-D

PROFESSIONAL REGULATION, DEPARTMENT OF
Respiratory Care
$200 examination fee cap, S4-D, H5-D
Certification examination periods; continuing education require-
ments; $200 fee cap, S4-D, H5-D

-R-

RESOLUTIONS
Archie and Beatrice Isaacs Day, January 15, 1988; educational system
improvement, H4-D
Freedom Fighter Day, December 12, 1987, H8-D

RESPIRATORY CARE
$200 examination fee cap, S4-D, H5-D
Certification examination periods; continuing education require-
ments; fee cap, S4-D, H5-D

ROADS AND BRIDGES
Designations
Ackerman, Anne, Boulevard; portion of U.S. Highway 1, Dade
County, S13-D, H17-D

-S-

SALES TAX
Advertising tax, H14-D
Air carriers, services; conditions specified re tax on services, S5-D,
H14-D
Construction services; alternative method of computing, S1-D, S5-D,
S6-D, H14-D
Discretionary Tax
Consolidated counties with one or more municipalities; sales surtax
levy, S6-D

SALES TAX (Cont.)
Increased
Admissions, S6-D
Mail order sales, S6-D
Sales, storage and use, S6-D
Transient rentals, S6-D
6 percent, S3-D, S5-D, S6-D, H13-D
Laundry and dry cleaning services; tax retention, H13-D, H14-D
Purchaser liability re tax on services, penalties and interest; circum-
stances, H9-D
Repeal and replace; increases sales and use tax to 6 percent, S3-D,
S5-D, S6-D, H13-D, H15-D
Road construction contracts; sales tax calculation, S1-D
Straw ballot referendum on presidential primary ballot re retention
of service tax or sales tax increase, H3-D

SECRETARY OF STATE
Corporations, non-United States; domestication; certification; filing;
fees, H10-D

-T-

TAMPA-HILLSBOROUGH COUNTY EXPRESSWAY AUTHORI-
TY
Transportation Department District VII deputy assistant secretary,
ex officio board member, S7-D, H1-D

TRANSPORTATION
Road construction contracts; sales tax calculation, S1-D
Tampa-Hillsborough County Expressway Authority; Department Dis-
trict VII deputy assistant secretary, ex officio board member,
S7-D, H1-D
Turnpike construction funding, Item 1703 and following proviso lan-
guage, 87-98, Laws of Florida repealed; certain funding provided,
S12-D, H7-D

47

INDEX

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Bills, Resolutions and Memorials
by Number, Subject, Sponsor and Disposition

To obtain the number of a bill, see the subject matter index preceding this index.

Page numbers in boldfaced print indicate location of roll call votes on disposition.

Abbreviations:
CH-Chapter number, as passed
CS-Committee Substitute
CSP-Companion or similar bill passed
DCH-Died on House Calendar
DHC-Died in House committee (no action by committee)
DM-Died in Messages

HB
1-D Tampa-Hillsborough Expressway Auth. (Figg) 2
ID/CSP-SB 7-D
2-D Legislators/Expense Accounting (Lawson) 2 ID
3-D Straw Ballot/Sales Tax (Glickman) 2 DHC
HR
4-D Archie & Beatrice Isaacs Day (Tobin) 2, 5-6 Adopted
HB
5-D Respiratory Care (Bloom) 2, 7-8, 42 CH 87-553
6-D Greater Orlando Aviation Authority (Crotty) 2
ID/CSP-SB 9-D
7-D Turnpike Construction Appropriation (Patchett) 2, 42
ID/CSP-SB 12-D
HR
8-D Freedom Fighter Day (Diaz-Balart) 2, 42 ID
HB
9-D Services Sales Tax/Purchaser Liable (Glickman) 2 DHC
10-D Non-U.S. Corporations/Domestication (Burke) 2, 6, 42
CH 87-550

SB

4-D
5-D

6-D

7-D

8-D

Respiratory Care (Hill) 7 DCH/CSP HB 5-D
Sales Tax/Repeal & Replace (Deratany) 10-40, 41, 42
CH 87-548
Sales Tax/Increase & Redistribution (Crawford) 10-40, 41,
42 CH 87-548
Tampa-Hillsborough Expressway Auth. (Beard) 8
CH 87-549
State Group Insurance/HMO Contracts (Thomas) 8 FVI

FVI-Failed vote for introduction
HB-House Bill
HM-House Memorial
HR-House Resolution
ID-Introduction deferred
SB-Senate Bill

HB
11-D

HM
12-D
HB
13-D

14-D

15-D

16-D
17-D
18-D

19-D

SB

9-D

10-D
11-D

12-D

Farm Contractors/Payroll Records (Friedman) 2
ID/CSP-SB 11-D

McCarran-Ferguson Act/Repeal (McEwan) 3, 6 DM

Sales Tax/Repeal & Replace (Simon) 3
DHC/CSP-CS/CS/SB 5-D
Sales Tax On Services/Revision (Finance & Taxation) 4-5, 7,
10 DCH/CSP-CS/CS/SB 5-D
Sales Tax On Services/Revision (Appropriations) 5, 7
DCH/CSP-CS/CS/SB 5-D
State Group Insurance/HMO Contracts (Lawson) 42 ID
Anne Ackerman Boulevard (Silver) 6-7, 42 CH 87-554
Collier Co. Schools/Racing Funds (Hawkins) 42
ID/CSP-SB 10-D
Mortgage Notes/Prepayment (Bell) 42 ID

Greater Orlando Aviation Authority (Stuart) 8, 9
CH 87-555
Collier Co. Schools/Racing Funds (Dudley) 9 CH 87-556
Farm Contractors/Payroll Records (Meek) 9-10
CH 87-551
Turnpike Construction Appropriation (Vogt) 41-42
CH 87-552

48

INDEX

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