10
Florida Pool Pro
sm
• March 2015
from supervision or regulation; requiring county health departments to inspect
underwater lighting in public pools; creating the “Calder Sloan Swim in Safety
Act”; requiring the seller to provide a disclosure summary to a prospective
purchaser upon sale of certain residential property of the dangers associated with
underwater lighting in swimming pools; requires underwater lighting standards
for residential and public swimming pools; requires code to prohibit installation
or replacement of underwater lights of greater than specified voltage in new or
existing swimming pools. It would be effective July 1, 2015. Status: SB 926 -
Filed by Sen. Sobel on February 16; HB 795 – Filed by Rep. Stark on February
17.
Tax on Commercial Real Property - HB 245 by Rep. Ahern. This bill
provides certain exemptions from tax imposed on rental or license fees
charged for use of commercial real property; provides for future repeal of
tax. Comments: This bill would eliminate the state sales tax that Florida
business owners pay on their commercial leases. The legislation will provide
an exemption on the total rent paid for the right to use or occupy commercial
real property. The exemption for the first year will be for businesses that
pay up to $10,000 per year in state sales tax - second year $20,000 -
third year $40,000. It would cover all leases and contractual agreements
with rent and license fees regardless of terms and length of agreement. The
exemption would increase by $10,000 each year for the ensuing six years
until the total exemption is $90,000 and the remainder repealed completely
in the 10
th
year. It would be effective 7/1/2015. Status: Referred to Finance
& Tax Committee, Economic Development & Tourism Subcommittee, and
Appropriations Committee on January 22.
Sales and Use Tax - HB 355 by Rep. Burgess / SB 310 by Sen. Margolis.
This bill revises the method for calculating the amount of tax and discretionary
sales surtax. Comments: Chlorine is not exempt from the tax imposed by
this chapter when used for the treatment of water in swimming pools. The
effective date would be 1/1/2016. Status: HB 355 – Filed on 1/19/15 and SB
310 – Referred to Commerce and Tourism; Finance and Tax; Appropriations
on 1/20/15.
