FL S1076

Imposes additional gross receipts tax on electrical power or energy delivered to retail consumers: 1.0% effective January 1, 2015; 1.5% effective January 1, 2016; and 1.75% effective January 1, 2017.

Reduces sales tax rate on electrical power or energy charges from 7% to 4.5% effective January 1, 2015; further reduces to 3.0% effective January 1, 2016; and to 1.75% effective January 1, 2017.

Exempts certain electricity purchases from the additional tax, including those by agricultural operations, households, enterprise zones, federal government entities, and holders of Consumer's Certificates of Exemption.

Requires county discretionary sales surtaxes to apply to all charges for electrical power or energy unless specifically exempted under Florida law.

Creates a sales tax holiday from September 19-21, 2014, exempting the first $1,500 of purchases of new Energy Star and WaterSense products, limited to one purchase per product type with sales price of $500 or more.