REVENUE ESTIMATING CONFERENCE

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1 Tax: Sales and Use Tax Issue: Security Systems and Services Only Bill Number(s): SB500 REVENUE ESTIMATING CONFERENCE X Entire Bill Partial Bill: Sponsor(s): Sen. Ring Month/Year Impact Begins: July 1, 2014 Date of Analysis: February 14, 2014 Section 1: Narrative a. Current Law: The current law provides a tax at the rate of 6% on detective, burglar protection, and other protection services (NAICS National Numbers , , and ). b. Proposed Change: Investigative services, security guard and patrol services and armored car services, (NAICS National Numbers , , and ) will be taxed at a rate of 6%. No longer including NAICS code , security systems services. Section 2: Description of Data and Sources Department of Revenue Annual Sales Data Florida Demographic Estimating Conference February 2014 Section 3: Methodology (Include Assumptions and Attach Details) Discounted tax collected from Florida companies that fell under the NAICS code of , by 18%, 12% and 6% to find respectively a low, middle and high estimate. This estimate was then grown by the growth rate of Florida households. Assumptions It is assumed that the change in the bill from nonresidential cleaning services to janitorial services will be removed from the bill. Low estimate assumes 18% will continue to be taxable as sales of tangible personal property. Middle estimate assumes 12% will continue to be taxable as sales of tangible personal property. High estimate assumes 6% will continue to be taxable as sales of tangible personal property. Section 4: Proposed Fiscal Impact High Middle Low $(66.53 m) $(73.5 m) $(62.29 m) $(68.81 m) $(58.04 m) $(64.12 m) $(74.53 m) $(74.53 m) $(69.78 m) $(69.78 m) $(65.02 m) $(65.02 m) $(75.62 m) $(75.62 m) $(70.79 m) $(70.79 m) $(65.96 m) $(65.96 m) $(76.71 m) $(76.71 m) $(71.81 m) $(71.81 m) $(66.92 m) $(66.92 m) $(77.8 m) $(77.8 m) $(72.84 m) $(72.84 m) $(67.87 m) $(67.87 m) List of affected Trust Funds: Sales Tax Group 169

2 Tax: Sales and Use Tax Issue: Security Systems and Services Only Bill Number(s): SB500 REVENUE ESTIMATING CONFERENCE Section 5: Consensus Estimate (Adopted: 02/14/2014): The conference adopted the middle estimate but using a growth rate equal to the growth in households plus inflation. It is assumed that the change in the bill from nonresidential cleaning services to janitorial services will be removed from the bill. GR Trust Revenue Sharing Local Half Cent Cash Recurring (56.5) (63.3) (Insignificant) (Insignificant) (1.9) (2.1) (5.4) (6.0) (65.2) (65.2) (Insignificant) (Insignificant) (2.2) (2.2) (6.2) (6.2) (67.4) (67.4) (Insignificant) (Insignificant) (2.2) (2.2) (6.4) (6.4) (69.6) (69.6) (Insignificant) (Insignificant) (2.3) (2.3) (6.6) (6.6) (72.0) (72.0) (Insignificant) (Insignificant) (2.4) (2.4) (6.8) (6.8) Local Option Total Local Total (5.5) (6.2) (12.7) (14.3) (69.2) (77.6) (6.3) (6.3) (14.7) (14.7) (79.9) (79.9) (6.6) (6.6) (15.2) (15.2) (82.6) (82.6) (6.8) (6.8) (15.7) (15.7) (85.3) (85.3) (7.0) (7.0) (16.2) (16.2) (88.2) (88.2) 170

3 SB 500 Security Systems and Services Only A B C D E F G H Annual Florida Department of Revenue Sales Data, NAICs code Gross Sales Taxable Sales Exempt Sales Tax Collected Taxble Purchases Tax on Purchases 2012 $ 2,173,449,650 $ 1,156,843,456 $ 1,016,606,194 $ 76,029,667 $ 89,461,088 $ 5,833, $ 1,999,460,445 $ 998,789,225 $ 1,091,315,683 $ 72,091,315 $ 90,644,460 $ 5,914,377 8% Florida Households Demographic Estimating Conference February 2014 Year FL Households Household * CPI CPI - Feb 2014 Household growth ,537, ,610, % 1.70% 0.965% 2.7% ,699, % 1.30% 1.177% 2.5% ,804, % 1.60% 1.360% 3.0% ,917, % 1.70% 1.444% 3.2% ,032, % 1.80% 1.458% 3.3% ,148, % 2.00% 1.438% 3.5% ,263, % 1.90% 1.414% 3.3% Year Low Middle High 18% Sale of TPP 12% Sale of TPP 6% Sale of TPP 2012 $ 62,344, $ 66,906, $ 71,467, $ 64,016, $ 68,700, $ 73,384, $ 65,611, $ 70,412, $ 75,213, $ 67,567, $ 72,511, $ 77,455, $ 69,708, $ 74,809, $ 79,910, $ 71,998, $ 77,266, $ 82,534, $ 74,508, $ 79,960, $ 85,412, $ 76,998, $ 82,632, $ 88,266, Fiscal Year Low Middle High $ 64.8 $ 69.6 $ $ 66.6 $ 71.5 $ $ 68.6 $ 73.7 $ $ 70.9 $ 76.0 $ $ 73.3 $ 78.6 $ $ 75.8 $ 81.3 $ 86.8 Cash $ 59.4 $ 63.8 $ 68.1 Impact Conference

4 Tax: Various Issue: Educational Facilities Financing Bill Number(s): HB377 REVENUE ESTIMATING CONFERENCE X Entire Bill Partial Bill: Sponsor(s): Representative Moraitis, Jr. Month/Year Impact Begins: July 1, 2014 Date of Analysis: February 14, 2014 Section 1: Narrative a. Current Law: The Higher Educational Facilities Financing Authority (HEFFA) assists independent, not for profit colleges and universities in Florida with the financing of certain capital projects. Institutions must be accredited by the Southern Association of Colleges and Schools (SACS) in order to be eligible to participate. HEFFA was created in 2001 (Chapter 243, Part II, F.S.) to give Independent Colleges and Universities in Florida (ICUF institutions) access to the tax exempt bond market. Prior to HEFFA, these institutions could issue tax exempt bonds through a County Higher Educational Facilities Financing Authority (Chapter 243, Part I, F.S.). Currently, there are 12 active county authorities (see attached list). HEFFA is available to provide financing assistance to institutions that are located in areas that do not have a county authority. In addition, HEFFA provides the opportunity for institutions to do pooled bond financing. For example, if an institution has multiple campuses located in more than one county, it could do a single bond issue to finance several capital projects at once. This is beneficial to the institution because if they issue through a county authority or local government, projects have to be located within one jurisdiction, unless they establish intergovernmental agreements. It is also more cost effective for the institution because they would only have to pay issuance costs once (bond counsel, ratings agencies, financial advisor, etc.). HEFFA is authorized to issue tax exempt bonds on behalf of eligible institutions to finance certain capital outlay projects including: dormitories, student service facilities, parking facilities, administration buildings, academic buildings and libraries. There are currently 31 institutions that are eligible for financing assistance with HEFFA. To date, HEFFA has issued 30 taxexempt bond deals for 10 independent institutions. (see attached table for more details). In order to participate, HEFFA must determine that an institution is financially responsible. Bonds issued by HEFFA are secured by revenues of the individual participating institution, and therefore credit ratings vary across deals depending on the institution s finances. Independent, non profit colleges and universities are exempt from Ad Valorem Tax (s , F.S.) and Corporate Income Tax. Institutions that participate in financings through HEFFA are also subject to tax exemption as provided in s , F.S. This section provides that: Because the operation and maintenance of a project by the authority or participating institution constitutes the performance of an essential public function, neither the authority nor a participating institution is required to pay any taxes or assessments upon or in respect of a project or any property acquired or used by the authority or participating institution. It is not entirely clear as to whether this language pertains only to Ad Valorem Tax, or if, for example, the institution would also be exempt from Sales Tax on building materials or equipment purchased in association with the project. Independent, non profit, K 12 schools are also exempt from Ad Valorem Tax (s , F.S.) and Corporate Income Tax. Independent K 12 schools may issue tax exempt bonds through a City, County, or Industrial Development Authority (IDA). There are currently 23 active IDAs in Florida, all of which are dependent special districts with bonding authority. (see attached list) b. Proposed Change: The bill adds independent, non profit, SACS accredited, K 12 schools to the institutions that would be eligible for financing through HEFFA. Currently, there are approximately 160 independent SACS accredited K 12 schools in Florida that may become eligible for HEFFA financing, but data was not available regarding how many of these institutions are non profit. Because independent K 12 institutions currently have several options available to them for issuing tax exempt bonds, the proposed change would only have a fiscal impact to the extent that an institution issues bonds through HEFFA that would not otherwise have issued bonds, or receives tax exemptions that they would not have received otherwise. Under the proposed change, the tax exemption language in s , F.S., (discussed above) would apply to participating K 12 institutions. If the language can be interpreted as exempting the institution from taxes other than Ad Valorem, it is likely that there will be a negative, indeterminate (rather than insignificant) fiscal impact based on the size of HEFFA financings to date. 172

5 Tax: Various Issue: Educational Facilities Financing Bill Number(s): HB377 REVENUE ESTIMATING CONFERENCE It would be difficult to determine the number of institutions that would take advantage of financing through HEFFA that could not finance projects through other avenues today. A likely candidate that may change its behavior as a result of this proposal would be a school that does not currently have access to a City, County, or IDA through which to issue tax exempt bonds. In addition, schools that have campuses in multiple local governments would benefit from this proposed change if they were interested in doing a pooled bond issuance as discussed above. It is also important to note that bigger, more established, schools would be more likely to issue bonds because of the costs associated with issuance, the requirement to prove financial responsibility to HEFFA, and the higher likelihood of receiving a good credit rating from at least one rating agency. The bill also revises and expands the definition of project to mirror the County Higher Educational Facilities Financing Authority definition, which allows for the financing of related structures or facilities. The expanded definition is also more specific, as it lists more types of facilities. However, some of the facilities may be eligible under the current, more generic definition. For example, the current definition includes student service facility whereas the proposed definition includes dining hall, student union, athletic facility, and health care facility. The expansion of the definition would only have a fiscal impact to the extent that additional projects would be financed, and the institution received additional tax exemptions associated with them as mentioned above. Section 2: Description of Data and Sources Florida Statutes: Chapter 243 Higher Educational Facilities Financing; Chapter 159, Part 2 Florida Industrial Development Financing Act; Chapter 166, Part 2 Municipal Borrowing Various bond documents from the Municipal Securities Rulemaking Board (MSRB) online database Comprehensive list of bonds issued through HEFFA and bill analysis provided by Independent Colleges and Universities of Florida (ICUF) Department of Economic Opportunity (DEO) online web directory of special districts Section 3: Methodology (Include Assumptions and Attach Details) Section 4: Proposed Fiscal Impact High Middle Low (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) (0/**) List of affected Trust Funds: Section 5: Consensus Estimate (Adopted: 02/14/2014) The conference adopted a zero fiscal impact because it was determined that the tax exemption language in chapter 243, F.S., would not provide any additional tax exemptions to the participating institutions that they do not already receive. GR Trust Local/Other Total Cash Recurring

6 Bonds Issued by Higher Educational Facilities Financing Authority (HEFFA) Institution Date of Issuance Type of Project Par Amount ($m) Bethune-Cookman University Nov 2010 new money - capital improvements $23.83 refinance existing debt Flagler College May 2011 refinance existing debt $3.26 Flagler College Dec 2006 new money - acquisition, construction, and equipping educational facilities Flagler College Nov 2005 new money - construction and renovation projects $20.00 $22.00 Jacksonville University Oct 2006 refinance existing debt $63.00 Nova University Nov 2012 refinance existing debt $33.02 Nova University June 2012 new money - acquisition, construction, and equipping educational facilities $46.00 Nova Southeastern University Feb 2011 new money - capital improvements $37.48 refinance existing debt Ringling College Dec 2010 refinance existing debt $30.00 Ringling School of Art & Design Dec 2009 refinance existing debt $18.95 Ringling School of Art & Design June 2008 new money - acquisition, construction, equipping educational facilities $52.50 Ringling School of Art & Design June 2004 new money - construction projects $23.25 refinance existing debt Rollins College March 2012 new money - capital improvements $17.49 refinance existing debt Rollins College March 2012 new money - capital improvements $29.51 refinance existing debt Rollins College March 2010 new money - capital improvements $37.55 refinance existing debt Saint Leo University Nov 2012 refinance existing debt $27.67 Saint Leo University Nov 2012 refinance existing debt $29.94 Saint Leo University Dec 2010 new money - construction of a new residence hall Saint Leo University May 2010 new money - construction of a school of business building, new residence hall, parking garage, and chiller plant $8.00 $22.00 Saint Leo University Dec 2009 refinance existing debt $21.05 Saint Leo University Sept 2006 new money - renovation, construction and equipping a student community center project $10.00 Saint Leo University Nov 2004 new money - student housing $12.00 Saint Leo University Nov 2002 new money - student housing $9.30 refinance existing debt Southeastern University Sept 2009 refinance existing debt $37.45 Southeastern University Dec 2005 new money - construction of educational facilities refinance existing debt St. Thomas University Jan 2009 new money - acquisition, construction, equipping educational facilities $40.50 $31.00 St. Thomas University Dec 2003 refinance existing debt $17.36 University of Tampa April 2012 new money - student housing $20.00 University of Tampa April 2012 new money - student housing $7.30 University of Tampa April 2012 new money - student housing $74.80 refinance existing debt Source: Independent Colleges and Universities of Florida (ICUF) Total Par Amount $ Number of Institutions 10 Number of Bond Issues

7 Industrial Development Authorities in Florida 1 Charlotte County 2 Collier County 3 Columbia County 4 Gadsden County 5 Gilchrist County 6 Hardee County 7 Hendry County 8 Highlands County 9 Hillsborough County 10 Calhoun County 11 Lee County 12 Marion County 13 Martin County 14 Miami-Dade County 15 Monroe County 16 Orange County 17 Pinellas County 18 Polk County 19 Seminole County 20 St. Johns County 21 Sumter County 22 Volusia County 23 Wakulla County All 23 IDA's are dependent special districts and have bonding authority. Source: DEO's online directory of Special Districts County Higher Educational Facilities Financing Authorities in Florida 1 Brevard County 2 Broward County 3 Collier County 4 Lee County 5 Leon County 6 Miami-Dade County 7 Orange County 8 Palm Beach County 9 Pasco County 10 Pinellas County 11 St. Johns County 12 Volusia County All 12 Authorities are dependent special districts with bonding authority Source: DEO's online directory of Special Districts 175

8 Tax: Sales & Use Tax Issue: Water Utility Systems Bill Number(s): HB357/SB1050 REVENUE ESTIMATING CONFERENCE Entire Bill Partial Bill: Section 2 Sponsor(s): Representative Santiago Month/Year Impact Begins: July 2014 Date of Analysis: Feb 14, 2014 Section 1: Narrative a. Current Law: Chapter 212. There is currently no exemption for investor-owned water and wastewater utilities. b. Proposed Change: Adds Section (7)(kkk), F.S., which provides: Investor-owned water and wastewater utilities. Sales or leases to an investor-owned water or wastewater utility owned or operated by a Florida corporation are exempt from the tax imposed by this chapter if the sole or primary function of the corporation is to construct, maintain, or operate a water or wastewater system in this state and if the goods or services purchased or leased are used in this state. Section 2: Description of Data and Sources List of all water & wastewater utilities companies regulated by the Public Service Commission. Data gathered from Annual Report submitted to the PSC by each individual company. Revenue Estimating Conference December Section 3: Methodology (Include Assumptions and Attach Details) See attached worksheets. Summarize Utility Plant in Service values from water and wastewater utilities companies Annual Reports to the PSC. Calculate annual depreciation amount for 20-year and 15-Year straight-line depreciation schedules (5% and 6.6% of total, respectively). These values are used as a proxy for value of equipment in need of replacement annually. An additional 10% repair value is assumed and added to both of these amounts (20-year & 15-year depreciation schedules) to account for general maintenance and repairs conducted each year. These estimated expenditures are distributed as 40% materials and 60% labor, the former being the only one with applicable sales tax. A 6% sales tax is estimated from these figures. The projected growth rate for Business Investment from the Revenue Estimating Conference in December 2013 is used to forecast future impact on sales tax revenue through FY The high estimate increases the effect by 100% to account for the 30 counties not regulated under the Public Service Commission. It is assumed that an equal amount of activity is found in the non-regulated counties as there is in the regulated counties. A list of these counties can be found in the worksheets. Section 4: Proposed Fiscal Impact High Middle Low (4.6 M)) (5.0 M) (2.3 M) (2.5 M) (5.3 M) (5.3 M) (2.7 M) (2.7 M) (5.6 M) (5.6 M) (2.8 M) (2.8 M) (6.1 M) (6.1 M) (3.1 M) (3.1 M) (6.4 M) (6.4 M) (3.2 M) (3.2 M) List of affected Trust Funds: Sales Tax Group Section 5: Consensus Estimate (Adopted: 02/14/2014): The conference adopted an average of the middle and the high but assumed no growth. GR Trust Revenue Sharing Local Half Cent Cash Recurring (3.1) (3.4) (Insignificant) (Insignificant) (0.1) (0.1) (0.3) (0.3) (3.4) (3.4) (Insignificant) (Insignificant) (0.1) (0.1) (0.3) (0.3) (3.4) (3.4) (Insignificant) (Insignificant) (0.1) (0.1) (0.3) (0.3) (3.4) (3.4) (Insignificant) (Insignificant) (0.1) (0.1) (0.3) (0.3) (3.4) (3.4) (Insignificant) (Insignificant) 176 (0.1) (0.1) (0.3) (0.3)

9 Tax: Sales & Use Tax Issue: Water Utility Systems Bill Number(s): HB357/SB1050 REVENUE ESTIMATING CONFERENCE Local Option Total Local Total (0.3) (0.3) (0.7) (0.8) (3.8) (4.1) (0.3) (0.3) (0.8) (0.8) (4.1) (4.1) (0.3) (0.3) (0.8) (0.8) (4.1) (4.1) (0.3) (0.3) (0.8) (0.8) (4.1) (4.1) (0.3) (0.3) (0.8) (0.8) (4.1) (4.1) 177

10 HB357 - Section 2 Water Utility System A B C D E F G H I J % 6.6% Sales Tax (6%) 40% Construction/ Labor Distribution (40%/60%) $89,499,650 $93,706,134 $95,767,668 $101,226,426 $106,793,879 $116,405,328 $4,474,983 $4,685,307 $4,788,383 $5,061,321 $5,339,694 $5,820,266 $5,906,977 $6,184,605 $6,320,666 $6,680,944 $7,048,396 $7,682,752 $8,949,965 $9,370,613 $9,576,767 $10,122,643 $10,679,388 $11,640,533 $805,497 $843,355 $861,909 $911,038 $961,145 $1,047,648 $891,417 $933,313 $953,846 $1,008,215 $1,063,667 $1,159,397 $322,199 $337,342 $344,764 $364,415 $384,458 $419,059 $356,567 $373,325 $381,538 $403,286 $425,467 $463, % 2.2% 5.7% 5.5% 9.0% $122,225,595 $6,111,280 $8,066,889 $12,222,559 $1,100,030 $1,217,367 $440,012 $486, % Wastewater Utility Plant in Service Utility Plant in Service 20-Year Depreciation (5%/year) 20-Year Depreciation (5%/year) 15-Year Depreciation (6.6%/year) 15-Year Depreciation (6.6%/year) Assumed 10% Annual Repair Assumed 10% Annual Repair 20-Year + Repair 15-Year + Repair 20-Year + Repair 15-Year + Repair 20-Year + Repair 15-Year + Repair 20-Year + Repair 15-Year + Repair Business Investment Sales Tax Liability Growth Rate Business Investment Sales Tax Liability Growth Rate Water $501,822,280 $25,091,114 $33,120,271 $50,182,228 $4,516,401 $4,998,150 $1,806,560 $1,999, $525,407,928 $26,270,396 $34,676,923 $52,540,793 $4,728,671 $5,233,063 $1,891,469 $2,093, % $536,966,902 $26,848,345 $35,439,816 $53,696,690 $4,832,702 $5,348,190 $1,933,081 $2,139, % $567,574,015 $28,378,701 $37,459,885 $56,757,402 $5,108,166 $5,653,037 $2,043,266 $2,261, % $598,790,586 $29,939,529 $39,520,179 $59,879,059 $5,389,115 $5,963,954 $2,155,646 $2,385, % $652,681,739 $32,634,087 $43,076,995 $65,268,174 $5,874,136 $6,500,710 $2,349,654 $2,600, % $685,315,826 $34,265,791 $45,230,845 $68,531,583 $6,167,842 $6,825,746 $2,467,137 $2,730, % Wastewater Impact High Impact = 2 High Middle Low ($699,487) ($763,077) ($349,744) ($381,538) ($806,572) ($806,572) ($403,286) ($403,286) ($850,934) ($850,934) ($425,467) ($425,467) ($927,518) ($927,518) ($463,759) ($463,759) ($973,894) ($973,894) ($486,947) ($486,947) Water Impact High Middle Low ($3,922,006) ($4,278,552) ($1,961,003) ($2,139,276) ($3,208,914) ($4,522,430) ($4,522,430) ($2,261,215) ($2,261,215) ($4,771,163) ($4,771,163) ($2,385,582) ($2,385,582) ($5,200,568) ($5,200,568) ($2,600,284) ($2,600,284) ($5,460,597) ($5,460,597) ($2,730,298) ($2,730,298) Total Impact Sales Tax (6%) High Middle Average ($4,621,493) ($5,041,629) ($2,310,747) ($2,520,815) ($3.5) ($3.8) ($5,329,002) ($5,329,002) ($2,664,501) ($2,664,501) ($3.8) ($3.8) ($5,622,097) ($5,622,097) ($2,811,049) ($2,811,049) ($3.8) ($3.8) ($6,128,086) ($6,128,086) ($3,064,043) ($3,064,043) ($3.8) ($3.8) ($6,434,490) ($6,434,490) ($3,217,245) ($3,217,245) ($3.8) ($3.8) Construction/ Labor Distribution (40%/60%) 178 Revenue Estimating Conference February 14, 2014

11 HB357 - Section 2 Water Utility System A B C D Jurisdictional Counties (37) ALACHUA MARTIN BAKER LAFAYETTE BRADFORD MONROE BAY LEON BREVARD NASSAU CALHOUN LIBERTY BROWARD OKALOOSA CITRUS MADISON CHARLOTTE OKEECHOBEE COLLIER SANTA ROSA CLAY ORANGE COLUMBIA SARASOTA DUVAL OSCEOLA DADE SUWANEE ESCAMBIA PALM BEACH DESOTO TAYLOR FRANKLIN PASCO DIXIE UNION GADSDEN PINELLAS FLAGLER WAKULLA GULF POLK GILCHRIST WALTON HARDEE PUTNAM GLADES HIGHLANDS SEMINOLE HAMILTON JACKSON ST. JOHNS HENDRY LAKE ST. LUCIE HERNANDO LEE SUMTER HILLSBOROUGH LEVY VOLUSIA HOLMES MANATEE WASHINGTON INDIAN RIVER MARION JEFFERSON Non-Jurisdictional Counties (30) Revenue Estimating Conference 179 February 14, 2014

12 Tax: Ad Valorem Issue: VAB Proceedings Bill Number(s): HB651/SB806 REVENUE ESTIMATING CONFERENCE X Entire Bill Partial Bill: Sponsor(s): Rep. Hutson/ Sen. Bradley Month/Year Impact Begins: 7/1/2014 Date of Analysis: 2/12/2014 Section 1: Narrative a. Current Law: Paragraph (3)(e) of Section , Florida Statues, provides that a condominium association, cooperative association, or any homeowners association as defined in s , with approval of its board of administration or directors, may file with the value adjustment board a single joint petition on behalf of any association members who own parcels of property which the property appraiser determines are substantially similar with respect to location, proximity to amenities, number of rooms, living area, and condition. The condominium association, cooperative association, or homeowners association as defined in s shall provide the unit owners with notice of its intent to petition the value adjustment board and shall provide at least 20 days for a unit owner to elect, in writing, that his or her unit not be included in the petition. Paragraph (3)(f) of section , Florida Statues, provides: An owner of contiguous, undeveloped parcels may file with the value adjustment board a single joint petition if the property appraiser determines such parcels are substantially similar in nature. Subsection (1) of section provides: If so required by resolution of the value adjustment board, a petition filed pursuant to s shall be accompanied by a filing fee to be paid to the clerk of the value adjustment board in an amount determined by the board not to exceed $15 for each separate parcel of property, real or personal, covered by the petition and subject to appeal. However, no such filing fee may be required with respect to an appeal from the disapproval of homestead exemption under s or from the denial of tax deferral under s Only a single filing fee shall be charged under this section as to any particular parcel of property despite the existence of multiple issues and hearings pertaining to such parcel. For joint petitions filed pursuant to s (3)(e) or (f), a single filing fee shall be charged. Such fee shall be calculated as the cost of the special magistrate for the time involved in hearing the joint petition and shall not exceed $5 per parcel. Said fee is to be proportionately paid by affected parcel owners. b. Proposed Change: Amends paragraph (3)(f) of section , Florida Statutes, to provide that an owner of multiple items of tangible personal property may file a single joint return if the property appraiser determines such items of tangible personal property to be substantially similar in nature. Section 2: Description of Data and Sources Historic petitions to Value Adjustment boars (1994 to 2012) Section 3: Methodology (Include Assumptions and Attach Details) Obtained the historic level of VAB petitions to the Value adjustment Board. Assumed that 10% of value petitions were related to valuation of TPP items. Assumed that the $5 fee in section , Florida Statutes, would apply to the petition for multiple items. The impact was developed by simulating the fee change on the assumed historic level of TPP petitions. Measured potential fee if the assumed TPP petitions were all charged the $15 fee. Computed the impact by reducing that fee to $5 and measuring the difference. For the high estimate it was assumed that the level of activity was similar to the activity that occurred in 2010 in terms of the number of petitions. For the middle estimate it was assumed that the level of petition activity would be the average of the simulated impact from 2000 to The low estimate is 50% of the middle estimate. 180

13 Tax: Ad Valorem Issue: VAB Proceedings Bill Number(s): HB651/SB806 REVENUE ESTIMATING CONFERENCE Section 4: Proposed Fiscal Impact High Middle Low ($ 0.2 M) ($ 0.2 M) ($.05 M) ($.05 M) Insignificant Insignificant ($ 0.2 M) ($ 0.2 M) ($.05 M) ($.05 M) Insignificant Insignificant ($ 0.2 M) ($ 0.2 M) ($.05 M) ($.05 M) Insignificant Insignificant ($ 0.2 M) ($ 0.2 M) ($.05 M) ($.05 M) Insignificant Insignificant ($ 0.2 M) ($ 0.2 M) ($.05 M) ($.05 M) Insignificant Insignificant List of affected Trust Funds: Local Clerk Revenue Section 5: Consensus Estimate (Adopted: 02/14/2014) The conference adopted the middle estimate. GR Trust Local/Other Total Cash Recurring (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) (0.1) 181

14 HB 651 /SB A B C D E F G H I VAB Filing Fee VAB filing fee Simulated VAB Petitions Total Value Petitions Percent Value Petitions Miami Dade Value Petitions Assumed 10% of petitions TPP Petitions Fee at $15 at $5 Impact Total Petitions , , , , , , ,710 43,100 73% 19,109 4,310 $64,650 $21,550 $43, ,073 45,277 72% 20,667 4,528 $67,916 $22,639 $45, ,434 52,629 70% 22,468 5,263 $78,944 $26,315 $52, ,732 60,397 63% 26,346 6,040 $90,596 $30,199 $60, ,120 61,335 69% 29,072 6,134 $92,003 $30,668 $61, ,228 64,536 68% 33,826 6,454 $96,804 $32,268 $64, , ,044 73% 41,401 10,104 $151,566 $50,522 $101, , ,789 78% 54,322 13,079 $196,184 $65,395 $130, , ,277 85% 91,536 20,328 $304,916 $101,639 $203, , ,816 92% 132,237 27,482 $412,224 $137,408 $274, , ,147 96% 101,804 19,115 $286,721 $95,574 $191, * 146, ,019 95% 90,195 13,902 $208,529 $69,510 $139, * 31,741 28,001 88% Not yet available * Not all Counties reported 2010 Impact AVG % of middle High Middle Low $191,000 $54,500 $27, $191,000 $54,500 $27, $191,000 $54,500 $27, $191,000 $54,500 $27, $191,000 $54,500 $27,

15 Tax: Sales and Use Tax Issue: Aquaculture Species Bill Number(s): Proposed Language REVENUE ESTIMATING CONFERENCE x Entire Bill Partial Bill: Sponsor(s): Month/Year Impact Begins: Upon becoming law, assuming July 1, 2014 Date of Analysis: Feb Section 1: Narrative a. Current Law: (29) F.S. the definition of livestock does not include certain aquaculture species certified pursuant to chapter 597 Florida Statutes raised for commercial purposes (7)(d) F.S. specifically exempts from sales tax feed for poultry, ostriches, and livestock, including racehorses and dairy cows. b. Proposed Change: (29) F.S. is revised to include, beside fish, all aquaculture species certified pursuant to chapter 597 Florida Statutes raised for commercial purposes. Section 2: Description of Data and Sources Currently, there are 33 reptile operations in Florida with $9.2m in sales value in 2012 of which 28 are turtle operations with $1.2m in sales in Nearly 90% of turtle sales are from live turtles, the rest from turtle eggs. Section 3: Methodology (Include Assumptions and Attach Details) Assuming 5%, 8% and 10% of the sales value as the low, middle and high cost of feed. Assuming 0% growth in the industry. REC Feb 2014 CPI Section 4: Proposed Fiscal Impact High Middle Low m 0.6m 0.4m 0.5m 0.3m 0.3m m 0.5m 0.3m m 0.5m 0.3m m 0.5m 0.3m m 0.5m 0.3m List of affected Trust Funds: Sales and Use Tax Section 5: Consensus Estimate (Adopted: 02/14/2014) The conference adopted a negative insignificant impact. GR Trust Local/Other Total Cash Recurring (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) (Insignificant) 183

16 A B C D E value of sales of Reptiles 2012 operations value of sales alligator live aminals 7 1,412,000 other alligator products * 5 6,583,000 turtles and turtle products 28 1,197,000 total 33 9,192,000 * include eggs, hides, and meat Alligator inventory by Type - Florida 2012 and 2005 type number of operations brood stock 14,200 1,800 hatchlings 10,500 20,600 all other 29,100 33,900 total 53,800 56,300 source: Aquaculture, USDA, National Agricultural Statistics Service Agriculture by the Number, Fl Dept of Agriculture and Consumer Services assuming 5%, 8% and 10% of the sales value as low, middle and high cost of feed assuming 0% growth rates 5.0% 8.0% 10.0% CPI FY , , ,200 FY , , , % FY , , , % FY , , , % FY , , , % FY , , , % FY , ,422 1,018, % FY , ,896 1,037, % REC Feb 2014 CPI 6% sales tax FY ,921 46,273 57,842 FY 2015 cash 11/12 26,511 42,417 53,022 FY ,413 47,060 58,825 FY ,942 47,907 59,884 FY ,541 48,865 61,082 FY ,121 49,794 62,

17 Tax: Corporate Income Tax Issue: Piggy Back Bill Number(s): Proposed Language REVENUE ESTIMATING CONFERENCE X Entire Bill Partial Bill: Sponsor(s): Month/Year Impact Begins: January 1, 2014 Date of Analysis: 2/12/2014 Section 1: Narrative a. Current Law: The computation of Florida s corporate income tax starts with federal taxable income as the tax base. Federal taxable income is computed using the Internal Revenue Code in effect on January 1, b. Proposed Change: The proposed language updates the references in the Florida Income Tax Code to conform to the U.S. Internal Revenue Code in effect on January 1, The proposed language is retroactive to January 1, Section 2: Description of Data and Sources Section 3: Methodology (Include Assumptions and Attach Details) There are no federal changes to the internal revenue code since January 1, Section 4: Proposed Fiscal Impact High Middle Low ($0m) ($0m) ($0m) ($0m) ($0m) ($0m) ($0m) ($0m) ($0m) ($0m) List of affected Trust Funds: General Revenue Section 5: Consensus Estimate (Adopted: 02/14/2014) The conference adopted the proposed estimate. GR Trust Local/Other Total Cash Recurring

18 REVENUE ESTIMATING CONFERENCE Tax: Sales and Use Tax Issue: Commercial Rentals/ Exempt Property Tax Bill Number(s): Proposed Language X Entire Bill Partial Bill: Sponsor(s): Not Available Month/Year Impact Begins: August 2014 Date of Analysis: 2/12/2014 Section 1: Narrative a. Current Law: Section , Florida Statutes, provides 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 certain conditions are met. The most significant of these conditions is if the property is used exclusively as dwelling units. Paragraph 1(c) provides: For the exercise of such privilege, a tax is levied in an amount equal to 6 percent of and on the total rent or license fee charged for such real property by the person charging or collecting the rental or license fee. The total rent or license fee charged for such real property shall include payments for the granting of a privilege to use or occupy real property for any purpose and shall include base rent, percentage rents, or similar charges. Such charges shall be included in the total rent or license fee subject to tax under this section whether or not they can be attributed to the ability of the lessor s or licensor s property as used or operated to attract customers. Payments for intrinsically valuable personal property such as franchises, trademarks, service marks, logos, or patents are not subject to tax under this section. In the case of a contractual arrangement that provides for both payments taxable as total rent or license fee and payments not subject to tax, the tax shall be based on a reasonable allocation of such payments and shall not apply to that portion which is for the nontaxable payments. Subsection (8) provides that utility charges subject to sales tax which are paid by a tenant to the lessor and which are a part of a payment for the privilege or right to use or occupy real property are exempt from taxis the lessor has paid sales tax on the purchase of such utilities and the charges bulled by the lessor to the tenant are separately stated and at the same or lower price than those paid by the lessor. b. Proposed Change: Amends paragraph (1)(c) to provide that any portion of the rent or license fee that is a charge to recover all or a portion of an ad valorem tax obligation on the rented or licensed real property is not subject to tax under this section if that portion of the rent or license fee is itemized on the agreement granting the privilege to use or occupy that property. Section 2: Description of Data and Sources 2013 Preliminary Ad Valorem rolls 2013 millage rates 2012 Sales Tax Receipts by County Kind Code 82 Commercial Rentals Gross Rent Multipliers from RealtyTrac Section 3: Methodology (Include Assumptions and Attach Details) A Gross Rent Multiplier provides the factor that, if applied to the annual rental payment, will result in the value of the rental property. Gross Rent Multipliers were obtained for Jacksonville, Orlando, Miami and Fort Lauderdale, and the Tampa Bay region for the following property types: Industrial properties, office buildings, and retail centers. A statewide gross rent multiplier was also obtained for each type of property. For those counties in the same region as the aforementioned areas, those counties were assigned the same gross rent multiplier as that for the area within the same region. For other counties not in the same region as one of the four areas the statewide multiplier was used. The reciprocal of the gross rent multiplier was computed in order to express the rent as a percent of the total value of the rental property. A weighted average percent of total value was computed by using the relative shares of the just value for office buildings (Use codes 17, 18, and 19), industrial properties (Use codes 41 49) and retail centers (Use codes 13 16, 21 27, and 33) The weighted average percentage of total value that constitutes rent is then compared to the weighted average millage rate of the county to determine what the relationship is between rent and property taxes and is expressed as a percentage. That percentage is then applied to the adopted impact for SB 176 revised to reflect the total expected tax revenues from commercial rent. 186

19 REVENUE ESTIMATING CONFERENCE Tax: Sales and Use Tax Issue: Commercial Rentals/ Exempt Property Tax Bill Number(s): Proposed Language Section 4: Proposed Fiscal Impact High Middle Low $193.3 M $168.7 M $142.8 M $204.3 M $178.3 M $151.0 M $215.5 M $188.1 M $159.3 M $234.9 M $205.1 M $173.6 M $246.7 M $215.3 M $182.3 M List of affected Trust Funds: Sales and Use Tax Grouping Section 5: Consensus Estimate (Adopted: 02/14/2014): The conference adopted the middle estimate with the first year s cash equal to 9/12 of the recurring. GR Trust Revenue Sharing Local Half Cent Cash Recurring (112.2) (149.5) (Insignificant) (Insignificant) (3.7) (4.9) (10.7) (14.2) (158.0) (158.0) (Insignificant) (Insignificant) (5.2) (5.2) (15.0) (15.0) (166.7) (166.7) (Insignificant) (Insignificant) (5.5) (5.5) (15.9) (15.9) (181.8) (181.8) (Insignificant) (Insignificant) (6.0) (6.0) (17.3) (17.3) (190.8) (190.8) (Insignificant) (Insignificant) (6.3) (6.3) (18.1) (18.1) Local Option Total Local Total (10.9) (14.5) (25.3) (33.7) (137.4) (183.2) (15.4) (15.4) (35.6) (35.6) (193.7) (193.7) (16.2) (16.2) (37.6) (37.6) (204.3) (204.3) (17.7) (17.7) (41.0) (41.0) (222.8) (222.8) (18.6) (18.6) (43.0) (43.0) (233.9) (233.9) 187

20 Exempting Portion of Commercial Rent Attributable to Property Taxes Total Taxable Rent - current law - $10,000 ( includes any payment for property tax made by lessor) Property tax portion - 12%% Scenario Rental agreement structure Rent payment to lessee Property tax payment Taxable Rent under proposed language Lessee pays property tax directly to Tax Collector in addition to rental payments to 1 Lessor $8,800 $1,200 $10,000 Lessee pays Lessor property taxes as 2 reimbusement $8,800 $1,200 $8,800 Lessee pays rent to lessor, a portion of which 3 is designated as recovery for property taxes $10,000 $1,200 $8,800 Lessee pays rent - no specifics regarding 4 property tax in rental agreement $10,000 $1,200 $10,000 Sales Tax on 13.69% 11.90% 10.12% Commercial Rent High Middle Low ,381,864,078 $189,108,099 $165,076,153 $139,775, ,412,265,087 $193,268,477 $168,707,828 $142,850, ,492,764,197 $204,284,780 $178,324,174 $150,993, ,574,866,228 $215,520,443 $188,132,004 $159,297, ,716,604,189 $234,917,283 $205,063,884 $173,634, ,802,434,398 $246,663,147 $215,317,079 $182,316,239 February 14, 2014 Impact Conference 188

21 Proposed Langauge - Exempting Portion of Commercial Rent Attributable to Property Taxes Sales Tax Kind Code 82 Gross Rent Multiplier Implied Rent as percent of value Industrial Industrial Office Retail Weighted Percent Ad Weighted Average Valorem of Commercial rent Buildings Office Buildings Retail Centers Buildings Buildings Centers Percentage Millage rent Impact 11 Alachua 11,944, % 21.46% 17.27% 17.5% % $1,626, Baker 244, % 21.46% 17.27% 15.9% % $26, Bay 9,411, % 21.46% 17.27% 17.4% % $653, Bradford 336, % 21.46% 17.27% 16.7% % $36, Brevard 28,299, % 21.46% 17.27% 16.9% % $3,203, Broward 185,075, % 18.15% 15.06% 14.6% % $26,769, Calhoun 107, % 21.46% 17.27% 17.4% % $10, Charlotte 6,681, % 21.46% 17.27% 17.5% % $669, Citrus 3,566, % 21.46% 17.27% 17.4% % $361, Clay 7,231, % 24.39% 18.94% 19.2% % $594, Collier 26,485, % 21.46% 17.27% 16.8% % $1,836, Columbia 1,575, % 21.46% 17.27% 15.9% % $176, Dade 264,505, % 18.15% 15.06% 14.9% % $35,862, DeSoto 398, % 21.46% 17.27% 14.4% % $48, Dixie 61, % 21.46% 17.27% 15.3% % $8, Duval 68,957, % 24.39% 18.94% 18.4% % $7,204, Escambia 12,609, % 21.46% 17.27% 17.4% % $1,156, Flagler 2,615, % 21.46% 17.27% 17.7% % $290, Franklin 265, % 21.46% 17.27% 15.7% % $23, Gadsden 516, % 21.46% 17.27% 14.7% % $62, Gilchrist 90, % 21.46% 17.27% 15.5% % $10, Glades 71, % 21.46% 17.27% 15.1% % $9, Gulf 329, % 21.46% 17.27% 16.8% % $29, Hamilton 78, % 21.46% 17.27% 12.0% % $12, Hardee 312, % 21.46% 17.27% 15.8% % $34, Hendry 527, % 21.46% 17.27% 15.0% % $71, Hernando 5,127, % 21.46% 17.27% 17.2% % $491, Highlands 3,020, % 21.46% 17.27% 17.3% % $271, Hillsborough 102,558, % 21.05% 18.52% 17.2% % $12,184, Holmes 98, % 21.46% 17.27% 16.7% % $10, Indian River 7,375, % 21.46% 17.27% 17.2% % $708, Jackson 792, % 21.46% 17.27% 15.4% % $75, Jefferson 114, % 21.46% 17.27% 16.5% % $11, Lafayette 37, % 21.46% 17.27% 16.6% % $3, Lake 11,120, % 21.05% 16.86% 16.8% % $1,117, Lee 40,299, % 21.46% 17.27% 17.1% % $4,211, Leon 14,284, % 21.46% 17.27% 18.6% % $1,435, Levy 538, % 21.46% 17.27% 17.3% % $55, Liberty 49, % 21.46% 17.27% 15.3% % $5, Madison 136, % 21.46% 17.27% 13.8% % $18, Manatee 18,239, % 21.05% 18.52% 16.7% % $1,795, Marion 12,686, % 21.46% 17.27% 16.6% % $1,688, Martin 10,317, % 21.46% 17.27% 16.5% % $1,090,100 February 14, 2014 Impact Conference 189

22 Proposed Langauge - Exempting Portion of Commercial Rent Attributable to Property Taxes Sales Tax Kind Code 82 Gross Rent Multiplier Implied Rent as percent of value Industrial Industrial Office Retail Weighted Percent Ad Weighted Average Valorem of Commercial rent Buildings Office Buildings Retail Centers Buildings Buildings Centers Percentage Millage rent Impact 54 Monroe 10,351, % 21.46% 17.27% 17.3% % $611, Nassau 2,540, % 21.46% 17.27% 16.1% % $256, Okaloosa 14,814, % 21.46% 17.27% 17.7% % $1,155, Okeechobee 917, % 21.46% 17.27% 16.8% % $99, Orange 117,899, % 21.05% 16.86% 17.1% % $12,303, Osceola 13,093, % 21.05% 16.86% 16.9% % $1,316, Palm Beach 129,555, % 18.15% 15.06% 15.1% % $17,432, Pasco 15,754, % 21.05% 18.52% 17.5% % $1,572, Pinellas 58,383, % 21.05% 18.52% 16.8% % $7,324, Polk 22,205, % 21.46% 17.27% 15.4% % $2,538, Putnam 1,186, % 21.46% 17.27% 15.4% % $144, Saint Johns 10,510, % 24.39% 18.94% 18.9% % $888, Saint Lucie 9,251, % 21.46% 17.27% 16.5% % $1,277, Santa Rosa 3,226, % 21.46% 17.27% 17.3% % $272, Sarasota 28,132, % 21.05% 18.52% 17.9% % $2,325, Seminole 29,586, % 21.05% 16.86% 17.0% % $2,863, Sumter 3,311, % 21.46% 17.27% 17.3% % $253, Suwannee 434, % 21.46% 17.27% 15.4% % $49, Taylor 228, % 21.46% 17.27% 15.8% % $24, Union 60, % 21.46% 17.27% 16.2% % $7, Volusia 21,310, % 21.05% 16.86% 16.4% % $3,009, Wakulla 274, % 21.46% 17.27% 16.5% % $27, Walton 3,314, % 21.46% 17.27% 17.0% % $202, Washington 250, % 21.46% 17.27% 16.0% % $27,547 Statewide 1,355,694,776 $161,949,993 Percent 11.9% February 14, 2014 Impact Conference 190

23 Exempting Portion of Commercial Rent Attributable to Property Taxes A B C D E F G H I J 2013 Roll Just Value Percentage Use Codes Use codes Use codes 11-16, & 33 Industrial Properties Office Buildings Retail Centers Industrial Properties Office Buildings Retail Centers 11 Alachua $380,229,500 $627,892,800 $729,185, % 36.1% 42.0% 12 Baker $48,073,074 $28,752,669 $45,839, % 23.4% 37.4% 13 Bay $280,869,646 $430,768,385 $639,658, % 31.9% 47.3% 14 Bradford $12,533,291 $8,708,892 $46,060, % 12.9% 68.4% 15 Brevard $763,112,880 $876,190,590 $866,425, % 35.0% 34.6% 16 Broward $8,454,474,170 $6,679,708,470 $7,345,629, % 29.7% 32.7% 17 Calhoun $5,295,351 $8,195,132 $13,439, % 30.4% 49.9% 18 Charlotte $182,158,202 $309,220,349 $510,005, % 30.9% 50.9% 19 Citrus $98,100,359 $166,212,663 $399,578, % 25.0% 60.2% 20 Clay $180,045,257 $274,449,682 $613,564, % 25.7% 57.4% 21 Collier $590,313,241 $556,617,926 $1,302,917, % 22.7% 53.2% 22 Columbia $133,868,670 $79,866,258 $136,488, % 22.8% 39.0% 23 Dade $12,473,072,260 $12,235,085,149 $11,491,258, % 33.8% 31.7% 24 DeSoto $86,383,430 $13,787,281 $59,537, % 8.6% 37.3% 25 Dixie $8,169,600 $2,874,500 $7,498, % 15.5% 40.4% 26 Duval $3,811,261,552 $3,723,580,378 $4,350,567, % 31.3% 36.6% 27 Escambia $380,433,813 $616,557,597 $799,484, % 34.3% 44.5% 28 Flagler $60,543,447 $130,549,735 $195,894, % 33.7% 50.6% 29 Franklin $19,981,868 $9,012,634 $22,047, % 17.7% 43.2% 30 Gadsden $60,371,272 $19,919,858 $29,349, % 18.2% 26.8% 31 Gilchrist $12,400,754 $6,384,588 $8,630, % 23.3% 31.5% 32 Glades $7,832,793 $1,563,556 $8,904, % 8.5% 48.7% 33 Gulf $13,081,614 $13,015,147 $28,791, % 23.7% 52.5% 34 Hamilton $74,854,414 $2,138,517 $5,829, % 2.6% 7.0% 35 Hardee $24,256,002 $10,632,677 $34,686, % 15.3% 49.9% 36 Hendry $80,560,410 $28,265,920 $50,987, % 17.7% 31.9% 37 Hernando $155,093,167 $208,084,236 $418,618, % 26.6% 53.5% 38 Highlands $92,633,897 $130,203,527 $205,880, % 30.4% 48.0% 39 Hillsborough $3,651,789,125 $4,652,212,384 $4,381,921, % 36.7% 34.5% 40 Holmes $6,086,760 $4,513,789 $19,679, % 14.9% 65.0% 41 Indian River $192,563,260 $256,186,020 $364,114, % 31.5% 44.8% 42 Jackson $85,763,055 $30,859,914 $83,166, % 15.4% 41.6% 43 Jefferson $5,543,779 $4,411,132 $8,766, % 23.6% 46.8% 44 Lafayette $2,817,730 $2,535,874 $3,401, % 29.0% 38.9% 45 Lake $331,811,603 $430,941,919 $825,007, % 27.1% 52.0% 46 Lee $1,018,846,140 $1,194,215,783 $2,728,469, % 24.2% 55.2% 47 Leon $315,658,949 $1,094,850,917 $686,256, % 52.2% 32.7% 48 Levy $18,204,689 $27,151,783 $65,257, % 24.5% 59.0% 49 Liberty $4,882,804 $1,975,526 $3,860, % 18.4% 36.0% 50 Madison $54,062,328 $7,628,878 $23,251, % 9.0% 27.4% 51 Manatee $787,852,784 $593,521,032 $1,158,655, % 23.4% 45.6% February 14, 2014 Impact Conference 191

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