CS/HB 7087: Taxation
GENERAL BILL by Appropriations Committee ; Ways and Means Committee ; Renner ; (CO-INTRODUCERS) Avila
Taxation; Providing for the appointment of the taxpayers' rights advocate within the Department of Revenue by the Chief Inspector General rather than by the department's executive director; authorizing counties imposing the tourist development tax to use the tax revenues to finance channel, estuary, or lagoon improvements; providing that an owner of homestead property that was significantly damaged or destroyed as a result of a named tropical storm or hurricane may elect to have such property deemed abandoned, for the purpose of receiving a certain assessment reduction, if the owner establishes a new homestead property by a specified date; providing sales tax exemptions for the retail sale of certain clothing and school supplies during a specified timeframe; providing a sales tax exemption for specified disaster preparedness supplies during a specified timeframe, etc. APPROPRIATION: Indeterminate
Effective Date: 7/1/2018
Last Action: 3/27/2018 - Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80)
Bill Text: PDF
Last Action: 3/27/2018 - Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80)
Bill Text: PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/19/2018 | House |
• Filed • Introduced -HJ 610 |
| 2/20/2018 | House |
• Referred to Appropriations Committee -HJ 639 • PCS on Committee agenda-- Appropriations Committee, 02/22/18, 1:00 pm, Webster Hall |
| 2/22/2018 | House |
• CS by- Appropriations Committee; YEAS 18 NAYS 7 -HJ 681 |
| 2/26/2018 | House |
• Pending review of CS -under Rule 7.18(c) • CS by Appropriations Committee read 1st time -HJ 678, 679 |
| 2/27/2018 | House |
• Placed on Calendar -HJ 694 • Placed on Special Order Calendar, 03/02/18 |
| 3/2/2018 | House |
• Read 2nd time -HJ 782, 783 • Amendment(s) adopted (329559, 339019) -HJ 783, 787 • Amendment(s) failed (352701, 660147) -HJ 787 • Placed on 3rd reading |
| 3/5/2018 | House |
• Read 3rd time -HJ 847, 848 • CS passed as amended; YEAS 75 NAYS 35 -HJ 848, 849 |
| 3/5/2018 | Senate |
• In Messages |
| 3/6/2018 | Senate |
• Referred to Appropriations -SJ 780 • Received -SJ 779 |
| 3/8/2018 | Senate |
• Withdrawn from Appropriations -SJ 974 • Placed on Calendar, on 2nd reading -SJ 974 • Substituted for CS/CS/SB 620 -SJ 975 • Read 2nd time -SJ 939, 940 • Amendment(s) adopted (844462) -SJ 940, 961 • Placed on 3rd reading |
| 3/11/2018 | Senate |
• Read 3rd time -SJ 1053 • Amendment(s) reconsidered, adopted as amended (844462) -SJ 1054, 1056 • CS passed as amended; YEAS 33 NAYS 3 -SJ 1056 |
| 3/11/2018 | House |
• In returning messages • Concurred in 7 amendment(s) (365876, 540854, 628272, 648194, 784054, 844462, 911746) -HJ 1417, 1437 • CS passed as amended; YEAS 93 NAYS 12 -HJ 1437 • Ordered engrossed, then enrolled -HJ 1438 |
| 3/21/2018 |
• Signed by Officers and presented to Governor |
|
| 3/23/2018 |
• Approved by Governor |
|
| 3/27/2018 |
• Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 531 | Noncriminal Traffic Infractions | Grant | Compare | Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 585 (e1) | Tourist Development Tax | Fine | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 593 | Homestead Exemptions | Porter | Compare | Last Action: 3/10/2018 H Died in Appropriations Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 603 (c1) | Taxes and Fees for Veterans and Low Income Persons | Gonzalez | Compare | Last Action: 3/6/2018 H Laid on Table, companion bill(s) passed, see SB 100 (Ch. 2018-80), CS/HB 7087 (Ch. 2018-118) -HJ 1006 |
|
| H 607 (c1) | Housing Finance Authorities | Santiago | Compare | Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 647 | Natural Gas Fuel Taxes | Raburn | Compare | Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 803 | Emergency Energy Equipment Sales Tax Exemption | Roth | Compare | Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 819 (c1) | Truck License Taxes | Williamson | Compare | Last Action: 3/10/2018 S Died in Transportation, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 841 (er) | Community Associations | Moraitis | Compare | Last Action: 3/27/2018 Chapter No. 2018-96, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 939 | Tax on Sales, Use, and Other Transactions | Toledo | Compare | Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 1345 | Taxpayers' Rights Advocate | McClain | Compare | Last Action: 3/10/2018 H Died in Oversight, Transparency and Administration Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| H 1375 | Ad Valorem Taxation | Eagle | Compare | Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 60 | Tax on Sales, Use, and Other Transactions | Hukill | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 100 (er) | Taxes and Fees for Veterans and Low-income Persons | Steube | Compare | Last Action: 3/26/2018 Chapter No. 2018-80, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 312 | Excise Tax on Documents | Steube | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 620 (c2) | Taxation | Passidomo | Compare | Last Action: 3/8/2018 S Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940 |
|
| S 658 | Tourist Development Tax | Brandes | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 666 | Noncriminal Traffic Infractions | Brandes | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 672 | Truck License Taxes | Stargel | Compare | Last Action: 3/10/2018 S Died on Calendar, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 730 (c1) | Housing Finance Authorities | Perry | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 772 | Homestead Exemption Implementation | Grimsley | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 826 (c2) | Taxpayers’ Rights Advocate | Hukill | Compare | Last Action: 3/10/2018 S Died on Calendar, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 910 | Local Business Taxes | Garcia | Compare | Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), SB 100 (Ch. 2018-80) |
|
| S 926 | Natural Gas Fuel Taxes | Broxson | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 1246 | Exemption from the Sales and Use Tax | Grimsley | Compare | Last Action: 12/12/2017 S Withdrawn prior to introduction, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 144 |
|
| S 1386 | Taxation of Real Property | Rodriguez | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
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| S 1434 (c1) | K-12 Education Enhancements | Passidomo | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/SB 7026 (Ch. 2018-3) |
|
| S 1592 | Sales and Use Tax Exemptions for Electric Generators | Grimsley | Compare | Last Action: 3/10/2018 S Died in Appropriations Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 1600 | Ad Valorem Taxation | Passidomo | Compare | Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) |
|
| S 1608 (c1) | Agricultural Recovery | Grimsley | Compare | Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84) |
|
| S 2508 | K-12 Education | Appropriations | Compare | Last Action: 3/10/2018 S Died, not introduced, companion bill(s) passed, see HB 5003 (Ch. 2018-10), CS/HB 7055 (Ch. 2018-6), CS/HB 7087 (Ch. 2018-118), CS/SB 7026 (Ch. 2018-3) |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 7087 Filed | 2/19/2018 9:45 AM | |
| H 7087 c1 | 2/26/2018 1:17 PM | |
| H 7087 e1 | 3/2/2018 7:25 PM | |
| H 7087 e2 | 3/14/2018 10:32 AM | |
| H 7087 er | 3/14/2018 10:51 AM |
Committee Amendments
No Committee Amendments Available
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
329559 - Amendment Remove lines 370-930 and insert: |
Renner |
2/28/2018 3:55 PM |
House:
Adopted
3/2/2018 |
|
|
352701 - Amendment Remove lines 1307-1356 and insert: |
Asencio |
2/28/2018 3:58 PM |
House:
Failed
3/2/2018 |
|
660147 - Substitute Amendment (352701) Remove lines 1307-1357 and insert: |
Asencio |
2/28/2018 6:40 PM |
House:
Failed
3/2/2018 |
|
|
339019 - Amendment Remove lines 2507-2580 |
Renner |
2/28/2018 3:55 PM |
House:
Adopted
3/2/2018 |
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
469030 - Amendment Between lines 362 and 363 insert: |
Brandes |
3/8/2018 8:09 AM |
Senate:
Withdrawn
3/8/2018 |
Web Page
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|
843520 - Amendment Between lines 1007 and 1008 insert: |
Brandes |
3/8/2018 8:11 AM |
Senate:
Withdrawn
3/8/2018 |
Web Page
|
|
486636 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Stargel |
3/8/2018 12:32 PM |
Senate:
Replaced by Engrossed Amendment
3/8/2018 |
Web Page
|
|
741594 - Amendment to Amendment (486636) Delete lines 5 - 2628 and insert: |
Rader |
3/8/2018 4:11 PM |
Senate:
Withdrawn
3/8/2018 |
Web Page
|
|
905850 - Amendment to Amendment (486636) Delete lines 225 - 229 and insert: |
Simmons |
3/8/2018 3:50 PM |
Senate:
Replaced by Engrossed Amendment
3/8/2018 |
Web Page
|
|
202412 - Amendment to Amendment (486636) Delete line 1418 and insert: |
Stargel |
3/8/2018 2:50 PM |
Senate:
Replaced by Engrossed Amendment
3/8/2018 |
Web Page
|
|
167998 - Amendment to Amendment (486636) Between lines 2302 and 2303 insert: |
Bradley |
3/9/2018 9:52 AM |
Senate:
Withdrawn
3/9/2018 |
Web Page
|
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844462 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Stargel |
3/8/2018 7:45 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
784054 - Amendment to Amendment (844462) Delete lines 672 - 759 and insert: |
Stargel |
3/9/2018 1:27 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
365876 - Amendment to Amendment (844462) Delete lines 907 - 915 and insert: |
Stargel |
3/9/2018 1:26 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
911746 - Amendment to Amendment (844462) Between lines 1061 and 1062 insert: |
Stargel |
3/9/2018 12:44 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
725804 - Amendment to Amendment (844462) Delete lines 1416 - 1449 and insert: |
Stargel |
3/9/2018 4:48 PM |
Senate:
Withdrawn
3/9/2018 |
Web Page
|
|
540854 - Amendment to Amendment (844462) Delete lines 1416 - 1449 and insert: |
Stargel |
3/9/2018 5:31 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
648194 - Amendment to Amendment (844462) Between lines 2205 and 2206 insert: |
Bradley |
3/9/2018 12:14 PM |
House:
Concur
3/11/2018 |
Web Page
|
|
737022 - Amendment to Amendment (844462) Between lines 2221 and 2222 insert: |
Brandes |
3/9/2018 1:14 PM |
Senate:
Withdrawn
3/9/2018 |
Web Page
|
|
628272 - Amendment to Amendment (844462) Delete lines 2222 - 2265. |
Stargel |
3/9/2018 1:27 PM |
House:
Concur
3/11/2018 |
Web Page
|
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 7087 | Ways and Means Committee (Post-Meeting) | 3/29/2018 3:12 PM | |
| Bill Analysis | H 7087 | Appropriations Committee (Post-Meeting) | 2/26/2018 12:26 PM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 7087 e1 | 3/5/2018 10:48 AM | House | 75 Yeas - 35 Nays |
| H 7087 e1 | 3/11/2018 3:29 PM | Senate | 33 Yeas - 3 Nays |
| H 7087 e1 | 3/11/2018 4:14 PM | House | 93 Yeas - 12 Nays |
Citations - Statutes (47)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 20.21 | Department of Revenue. | Page 13 (pdf) |
| 28.241 | Filing fees for trial and appellate proceedings. | Page 15 (pdf), Page 21 (pdf) |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 22 (pdf) |
| 159.621 | Housing bonds exempted from taxation. | Page 25 (pdf) |
| 163.01 | Florida Interlocal Cooperation Act of 1969. | Page 26 (pdf) |
| 193.0237 | Page 35 (pdf) | |
| 193.155 | Homestead assessments. | Page 37 (pdf) |
| 193.4516 | Page 38 (pdf) | |
| 193.461 | Agricultural lands; classification and assessment; mandated eradication or quarantine program. | Page 39 (pdf) |
| 194.032 | Hearing purposes; timetable. | Page 40 (pdf) |
| 196.173 | Exemption for deployed servicemembers. | Page 41 (pdf) |
| 196.24 | Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. | Page 42 (pdf) |
| 197.318 | Page 43 (pdf) | |
| 197.3631 | Non-ad valorem assessments; general provisions. | Page 47 (pdf) |
| 197.572 | Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds. | Page 49 (pdf) |
| 197.573 | Survival of restrictions and covenants after tax sale. | Page 50 (pdf) |
| 201.02 | Tax on deeds and other instruments relating to real property or interests in real property. | Page 51 (pdf) |
| 201.25 | Page 52 (pdf) | |
| 202.24 | Limitations on local taxes and fees imposed on dealers of communications services. | Page 53 (pdf) |
| 205.055 | Page 54 (pdf) | |
| 205.171 | Exemptions allowed disabled veterans of any war or their unremarried spouses. | Page 55 (pdf) |
| 206.052 | Export of tax-free fuels. | Page 55 (pdf) |
| 206.9826 | Page 56 (pdf) | |
| 206.9952 | Application for license as a natural gas fuel retailer. | Page 57 (pdf) |
| 206.9955 | Levy of natural gas fuel tax. | Page 57 (pdf) |
| 206.996 | Monthly reports by natural gas fuel retailers; deductions. | Page 59 (pdf) |
| 210.205 | Page 60 (pdf) | |
| 212.031 | Tax on rental or license fee for use of real property. | Page 61 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 62 (pdf), Page 67 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 69 (pdf) |
| 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. | Page 89 (pdf) |
| 212.205 | Page 89 (pdf) | |
| 213.018 | Taxpayer problem resolution program; taxpayer assistance orders. | Page 90 (pdf) |
| 213.053 | Confidentiality and information sharing. | Page 91 (pdf) |
| 218.131 | Page 92 (pdf) | |
| 218.135 | Page 93 (pdf) | |
| 220.183 | Community contribution tax credit. | Page 94 (pdf) |
| 220.1845 | Contaminated site rehabilitation tax credit. | Page 95 (pdf) |
| 318.14 | Noncriminal traffic infractions; exception; procedures. | Page 95 (pdf) |
| 318.15 | Failure to comply with civil penalty or to appear; penalty. | Page 96 (pdf) |
| 320.08 | License taxes. | Page 97 (pdf) |
| 376.30781 | Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. | Page 99 (pdf) |
| 451.01 | Page 100 (pdf) | |
| 451.02 | Page 101 (pdf) | |
| 624.5105 | Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. | Page 103 (pdf) |
| 741.01 | County court judge or clerk of the circuit court to issue marriage license; fee. | Page 104 (pdf) |
| 1011.71 | District school tax. | Page 104 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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