Finance and Tax — Closed Captions

>> The committee on Finance and tax will now come to order. Stephanie, please call the roll chair and look here. >> Senator Gaetz, Senator Avila, senator Hooper, Senator Jones, Senator Mayfield, Here. Senator Passidomo. Senator Rouson here. A quorum is present Mister Chair. >> Senator Jones is excused from today's meeting. Please silence all electronic devices. Anyone wishing to speak before the committee should complete an appearance form and hand it to a member of the sergeants office. Should you select to waive your speaking time? Your position will be included in the committee meeting records. Senators. We're going to start with tab one and Senator true now is here to present CS for Senate Bill. 118 Senator Truenow. You are recognized to explain the bill. Thank you, chairman. >> And members, Senate Bill 118 relates to non ad valorem special assessment like Fire Assessment Against Recreational vehicle parks for 25 years for long mandated that local government levies, a special assessment against RV Park rate, regulated under Chapter 5.13, then set special assessment must be collected in the same manner as hotel, motel and similar facilities. This legislation clarifies that a local government levies, a special assessment against and RV parking space or campsite Square foot used cannot exceed the maximum square footage of a recreational vehicle allowed by law. And that is the bill. Are there questions on the bill? Further questions on the bill. >> We do have a 1, 1, amendment. Let's take up amendment 1, 3, 1, 8, 7, 8, by Senator. True. Now, Senator, now you are recognized to explain the amendment. Thank you, chair. >> 1, 3, 1, 8, 7, 8, The amendment removes the requirement in the bill that counties and municipalities special districts consider the occupancy rates of RV parks to ensure fair and reasonable. Apportionment of the special assessment, an RV park spaces and campsites receive the special benefit and that is the amendment. >> Having explained the amendment, are there questions on the amendment? Are there questions on the amendment seeing no questions on the amendment and no appearance forms on the amendment. Is there debate on the amendment seeing no debate on the amendment. Senator tree now you're recognized to close on the amendment. Waived close, having waived close on the amendment all in favor of the amendment say yea, yea, all opposed nay show. The amendment is adopted. Senators. We are now back on the bill as amended. Are there questions on the bill as amended seeing no questions on the bill as amended. I believe we do have one appearance form and that is French Brown with the Florida Retail Federation waiving in support. >> We will go of what you're saying that because what is written hears not that the but thank you for waving in support. Seeing no further appearance forms. Is there debate on the bill as amended seeing no debate on the bill as amended senator. Now you are recognized to close on the bill as amended. >> Thank you, chairman. Thank you members for hearing this bill today and I ask for your favorable support. >> Having closed on the bill as amended, Stephanie, please call the roll on Cs for CS for Senate Bill. 118 Senator Bernard. Yes. >> Senator Hooper, Senator Jones, Senator Mayfield, Senator Passidomo Senator Rouson and Senator Gaetz Chair Avila. >> Senators by your vote Cs for Cs for Senate Bill. 118 is reported favorably. Thank you, Senator. Now senators. We will now take up tab number 6 and that is Senate Bill 1520, by Senator Calatayud Senator Calatayud. You are recognized to explain the bill. Thank you, Mister Chair. >> This bill amends the property tax exemption. Provisions of the live local act. The missing Middle property tax exemption that allows the vesting on the of the opportunity to apply upon project final site plan approval for the missing middle property tax exemption for one year. The bill also expands the availability of data to be considered for the property tax exemption opt out for municipalities and counties by utilizing 3 years of the University of Florida Shun Burke study data in quantifying if existing workforce housing exceeds local demand. That is the bill Mister chair. Having explained the bill. Are there questions on the bill? >> Seeing no questions on the bill. We do have one appearance form and that is Jeff Sharkey with the I want to say that's landlord Housing partners. Okay. It waiving in support. >> When it? >> Seeing no further appearance forms. Is there debate on the bill seeing no debate on the bill. Senator Calatayud, you are recognized to close on the bill. >> Thank you, Mr. Chair, I just want to thank you for hearing the bill and as always, thank you. President Passidomo. This is another important and improvement to the wonderful body of work that Florida uniquely gets to have because of local. Ask for your favorable support. Thank you. >> Having closed on the bill, Stephanie, please call the roll on Senate Bill 1520. >> Senator Bernard, Senator Hooper, Senator Jones, Senator Mayfield. Yes, senator Passidomo Senator Rouson Senator Gaetz. >> Chair and yes. And senators by your vote Senate Bill, 1520, is reported favorably. Senators we will now turn to she's not here. So we're going to go to our very own Senator Mayfield and we are going to take up tab number 3 CS for Senate Bill 678. Senator Mayfield, you're recognized to explain the bill. >> Thank you, Mister Chairman, thank you for putting this on your agenda. Members in 1972, the legislature passed a bill to allow for the detection of unsellable alcohol from distributors, monthly excise tax. The Department of Business and Professional Regulation subsequently adopted a process by rule. Last year, the Joint Administrative Procedure Committee issued a notice of notification of the rule because the original statutory authority with passed in 1972 that was repealed in 1985 committee substitute Senate Bill 678 Re establishes the framework dbpr the administrative rule in statute so that the department can continue to allow the deduction as they have done for the past 50 years. The bill applies retroactively 2 January one, 2025. To make clear that the department does not have the ability to collect did actions that were done between the time J** C nullified the rule and the passage of this legislation. And that's the bill having explained the bill. Are there questions on the bill seeing no questions on the bill. Are there appearance forms? We do have a couple of appearance forms. Let's first take up Jared Ross with the >> Florida Beer Wholesalers Association waiving in support. We have Scott Ashley with the wine and spirits distributors of Florida waiving in support and Monica Rodriguez with the southern Appalachians, wine and spirits waiving in support. That does it for appearance forms. Is there debate on the bill? Is there debate seeing no debate? Senator Mayfield, you're recognized to close on the bill. Thank you, Mr. Chairman, ask for the members favorable to support support having close on the bill. Stephanie, please call the roll on CS for Senate Bill. 678, Senator Bernard. >> Senator Hooper, Senator Jones, Senator Mayfield. Yes, senator Passidomo Senator Rouson Senator Gaetz Chair Avila. Yes. >> And senators by your vote CS for Senate Bill 678, is reported favorably. Senators, we are going to stay with Senator Mayfield. Let's go to Tab 4 and this is CS for Senate Bill 680, Senator Mayfield, you're recognized to explain the bill. >> Thank you, Mr. Chairman under current law operators of EV charging stations are charged sales tax twice on the same electricity. The first tax is levied when the operator, the charging station purchases electricity from the power company. The second taxes levied when the electricity is in. That heinously transferred to the consumer from the operator Senate Bill 6 addresses the double taxation by creating a sales tax exemption for electricity sold to an owner or operator of an EV charging station and then transferring its instantaneously to a consumer to qualify for the exemption. Electricity must be separately metered at the point of delivery from the electricity Electric Company or electric utility to the charging stations, owner or operator, the owner or operator must furnish the Department of Revenue with a affidavit stating that such electricity is used for the exempt purpose. The Department of Red Revenue S adopt rules governing the form for the affidavit and is authorized to adopt emergency rules to implement the exemption. And that's the bill having explained the bill. Are there questions on the bill? >> Seeing no questions on the bill there. We do have 2 appearance forms. First we have Jeff Sharkey with Tesla waiving in support and Lorena Holley with the Florida Retail Federation waiving in support. Thank you. That concludes appearance forms on the bill. Is there debate on the bill? Is there debate? Yes, Senator Gaetz in debate. >> Thank you very much. I just want to thank Senator Mayfield, the aquatic, what occasion and the need for this bill was a complete mix-up and b******* up in in the collection of these taxes and in the assessment of these taxes and nobody seemed to have an answer. Companies seem to have a solution. So in the short range, a period of time, Senator Mayfield helped out in in creating a solution that got us, at least to this point, got us to the end of the session. But with this bill, she provides a solution that answers this question in a fair and appropriate way for the for the wholesalers as well as for the public as well as for the Department of Revenue. I just want to thank her for staying with the issue and for for having the interest in the issue. I really appreciate it sort of my constituents. Are there further debate further debate seeing no further debate? >> Senator Mayfield, you're recognized to close on the bill. Thank you, Mister Chairman and President Gaetz. Thank you for those kind. Those kind remarks. But I will have to give credit where credit to do. And that is with our our chairman staff. They really help me walk through this process and made this a lot simpler than what we started out with. So thank you for those kind remarks. And I do ask for everyone's favorable support. >> Stephanie, please call the roll on CS for Senate Bill 680. >> Senator Bernard Senator Hooper, Senator Jones, Senator Mayfield. Yes, senator Passidomo Senator Rouson Senator Gaetz Chair Avila. >> Yes. And senators by your vote CS for Senate Bill 680, is reported favorably. >> Senators, we will now go back to tab number 2. And let's take up Senate bill for 50 by Senator Polsky Senator Polsky. You're recognized to explain the bill. >> Thank you, Chair Avila for hearing this bill and working with me on it. This bill updates Florida's property tax exemption rules for permanently and totally disabled veterans and their surviving spouses. This bill specifically removed Cpis. Sorry, specifically removes the current limitation that restricted how much of the veterans tax exemption a surviving spouse could transfer. We're moving to a new primary residence and there is an amendment related to the caps on the exemption amount. The exemption continues for surviving spouses as long as they hold title to the new residents permanently reside in the property and do not remarry. This bill honors our service members by ensuring that surviving spouses are not penalized during moments of transition and that is the bill before we take up the amendment. Are there questions on the bill? We will take up the amendment. Let's take up amendment 2, 3, 1, 4, 2, by Senator Polsky Senator Polsky. You're recognized to explain the amendment. Thank you, Mr. Chair this amendment revises the homestead exemption amount that surviving spouses may transfer to a new homestead upon the sale of their current Homestead allows an eligible surviving spouse to transfer to 120% of the prior exemption amount to a new primary residence rather than being limited to the exact dollar amount or only 100% of the amount previously granted, the revised transfer limit applies uniformly to all surviving spouse provisions within this section. And that is the amendment. Are there questions on the amendment? Are there questions on the amendment, seeing no questions on the amendment and no appearance forms on the amendment. Is there debate on the amendment? >> Seeing no debate on the amendment. Senator Polsky you're recognized to close on the amendment. We've close having waived close on the amendment all in favor of the amendment say yea, yea, all oppose say nay. The amendment is adopted. Senators. We are now back on the bill as amended. Are there questions on the bill as amended seeing no questions on the bill as amended. Are there appearance forms? We do have one appearance form on the bill as amended and that is Lauren Levy with the proper property Appraisers Association of Florida waiving in support. Senators. We are now in debate on the bill as amended. Is there debate on the bill as amended seeing no debate on the bill as amended Senator Polsky. You're recognized to close on the bill as amended. I waive close. Having waived close on the bill as amended, Stephanie, please call the roll on CS for Senate Bill. 450. >> Senator Bernard, Senator Hooper, Senator Jones, Senator Mayfield. Yes, senator Passidomo Senator Rouson yet. Senator Gaetz. Yes. Chair Avila. Yes. >> And senators by your vote CS for Senate Bill 450, is reported favorably. Thank you, nurses, Senator Polsky senators. Now we will take up our last bill on the agenda. Let's take up tab 5 and let's take up Senate Bill 1074. by our very own Senator Gaetz Senator Gaetz, you are recognized to explain the bill. >> Thank you very much, Mr. Chairman. And let me begin by thanking your committee staff for helping and the development of this legislation and in the D burning and refining of this legislation. Appreciate it very much. And I believe you have in front of you a strike all. >> Yes, we do that. Without objection. Let's take up that amendment, which is Barcode 4, 3, 1, 9, 4, 6, by Senator Gaetz. Senator Gaetz. You're recognized to explain the amendment. >> Thank you, Mr. Chairman of the Federal Reserve Regional Ball to have now suspended distributing pennies. And as a consequence, retailers will soon be unable to provide exact change in pennies to cash, paying customers. And without exact change, retailers will have no choice but to round up to the nearest nickel for cash customers. This bill establishes clear uniform rules for around in Cass Cash transactions to the nearest nickel. While ensuring that sales tax fees and surcharges are not affected, the bill also makes clear that rounding applies only to cash, not electronic or card payments and provides liability protections for businesses acting in good faith finally have a strike all as a safeguard for upon and recycling transactions to ensure that sellers are always paid in full or rounded up. And that is the bill that is the strike all. >> Having explained the strike, all amendment, are there questions on the amendment? Are there questions on the amendment seeing no questions on the amendment. We do have 2 appearance forms on the amendment. First we have French Brown with the Florida retail Federation waiving in support and we have here he brink with the King Fish Holdings waiving in support, Mister chairman that concludes appearance forms on the amendment. Senators we are now in debate on the amendment. Is there debate seeing no debate, Senator Gaetz? You're recognized to close on your amendment. I waive close, sir. Having waived close on the amendment all in favor of the amendment say yea, yea, all opposed nay. The amendment is adopted. We are now back on the bill as amended senators. Are there questions on the bill as seeing no questions on the bill as amended. We do have 2 appearance forms on the bill as amended. We have some and the Samantha Padgett with the Florida restaurant and Lodging Association waiving in support. We have Andrew Palmer with the Florida restaurant and Lodging Association waiving in support. And we have Cameron think with the Associated Industries of Florida waiving in support senators that concludes appearance forms on the bill as amended. Is there debate on the bill as amended seeing no debate on the bill as amended Senator Gaetz, you're recognized to close on the bill as amended. >> Quickly as I can. But for Senator Passidomo asked the question I waive close and ask for your support. >> Having having closed on the bill as amended, Stephanie, please call the roll on CS for Senate Bill 1074. Senator Bernard. >> Yes, senator Hooper, Senator Jones, Senator Mayfield. Yes, senator Passidomo Senator Rouson and Senator Gaetz. Yes. >> Chair of yes. And senators by your vote CS for Senate Bill 1074, is reported favorably. Senators does any senator wish to be recorded as voting on bills before the committee today? I believe we have Senator Gaetz on being recorded on bills. Yes, yes, we do. >> I mean, yeah, I'm please. Mark isn't as voting yes on the bills that I missed. >> Yes, we will do just that. Senator Gaetz, thank you, Ed. Does any other senator wish to be recorded as voting on bills before the committee today? Seeing none. Is there objection seeing none. The motion is adopted. Is there any further business before the committee seeing none. Senator Rouson moves we adjourn? >> Yeah. I. >> Tough to object when you're making the motion. But yes, Senator Rouson moves that we adjourned. Is there objection seeing no objection of Senator Rouson's show. The motion is adopted. We are adjourned