CS/SB 1450: Intangible Personal Property Taxes
GENERAL BILL by Ways and Means ; Bankhead ; (CO-INTRODUCERS) Lee ; Clary ; Hargrett ; Sullivan ; McKay ; Crist ; Cowin
Intangible Personal Property Taxes; defines terms "ministerial function" & "processing activity" for purposes of Intangible Personal Property Taxes provisions; increases minimum amount of annual intangible personal property tax which person may be required to pay; exempts stock options granted to employees by employer & stock purchased by employees under certain conditions; revises penalty for late filing of annual intangible tax return, etc. Amends Chs. 199, 220, 624.509.
Effective Date: 07/01/1998 except as otherwise provided
Last Action: 5/22/1998 - Became Law without Governor's Signature; Chapter No. 98-132
Bill Text: Web Page | PDF
Last Action: 5/22/1998 - Became Law without Governor's Signature; Chapter No. 98-132
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 2/23/1998 Senate • Prefiled
2/26/1998 Senate • Referred to Ways and Means
3/3/1998 Senate • Introduced, referred to Ways and Means -SJ 00089
3/23/1998 Senate • On Committee agenda-- Ways and Means, 03/26/98, 2:30 pm, Room-EL
3/26/1998 Senate • Comm. Action:-CS by Ways and Means -SJ 00344; CS read first time on 04/01/98 -SJ 00348
3/30/1998 Senate • Placed on Calendar -SJ 00344
4/28/1998 Senate • Placed on Special Order Calendar -SJ 01092
4/29/1998 Senate • Placed on Special Order Calendar -SJ 01092; Read second time -SJ 01104; Amendment(s) failed -SJ 01104; Amendment(s) adopted -SJ 01107; Read third time -SJ 01107; CS passed as amended; YEAS 37 NAYS 0 -SJ 01107
4/29/1998 House • In Messages
4/30/1998 House • Received -HJ 01961; Read second and third times -HJ 01962; CS passed; YEAS 117 NAYS 0 -HJ 01962
4/30/1998 Senate • Ordered enrolled -SJ 01526
5/6/1998 • Signed by Officers and presented to Governor
5/22/1998 • Became Law without Governor's Signature; Chapter No. 98-132
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CS/SB 1450, Enrolled (Current Bill Version) Posted 5/1/1998 at 10:41 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (3)
Bill Number Subject Filed By Relationship Last Action and Location H 3899 (c2) Intangible Personal Property Taxes Starks Similar Last Action: 5/1/1998 H Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 1450 (Ch. 98-132)
Location:H 63 (e1) Tangible & Intangible Property Tax Constantine Compare Last Action: 5/1/1998 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 1450 (Ch. 98-132)
Location:S 1568 Tangible & Intangible Property Tax McKay Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/SB 1450 (Ch. 98-132)
Location:Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 199.023 Definitions. 199.052 Annual tax returns; payment of annual tax. 199.104 Credit against tax. 199.175 Taxable situs. 199.185 Property exempted from annual and nonrecurring taxes. 199.282 Penalties for violation of this chapter. 199.292 Disposition of intangible personal property taxes. 220.02 Legislative intent. 220.68 Credit against tax. 624.509 Premium tax; rate and computation. -
CS/SB 1450, Engrossed 1 Posted 4/30/1998 at 1:17 AM
Bill Text: Web Page | PDF Analyses: None Floor Votes (1)
Date Chamber Result 4/30/1998 4:51 PM House 117 Yeas - 0 Nays Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 199.023 Definitions. 199.052 Annual tax returns; payment of annual tax. 199.104 Credit against tax. 199.175 Taxable situs. 199.185 Property exempted from annual and nonrecurring taxes. 199.282 Penalties for violation of this chapter. 199.292 Disposition of intangible personal property taxes. 220.02 Legislative intent. 220.68 Credit against tax. 624.509 Premium tax; rate and computation. -
CS/SB 1450, Committee Substitute 1 Posted 4/10/1998 at 2:58 PM
Bill Text: Web Page | PDF Analyses: Ways and Means (Post-Meeting) 3/26/1998 (pdf)
Floor Amendments (12)
Amendment Sponsor Filed Last Floor Action Format 172702 - Amendment
Rossin 5/10/1998
1:00 AMWeb Page
PDF334258 - Amendment
McKay 5/10/1998
1:00 AMWeb Page
PDF364022 - Amendment
Rossin 5/10/1998
1:00 AMWeb Page
PDF523282 - Amendment
Rossin 5/12/1998
1:00 AMWeb Page
PDF602280 - Amendment
Bankhead 5/12/1998
1:00 AMWeb Page
PDF644738 - Amendment
Bankhead 5/12/1998
1:00 AMWeb Page
PDF650570 - Amendment
Burt 5/12/1998
1:00 AMWeb Page
PDF663176 - Amendment
McKay 5/12/1998
1:00 AMWeb Page
PDF833682 - Amendment
Bankhead 5/12/1998
1:00 AMWeb Page
PDF973292 - Amendment
Bankhead 5/12/1998
1:00 AMWeb Page
PDF080588 - Amendment
Ostalkiewicz 8/28/1998
1:00 AMWeb Page
PDF
170344 - Amendment to Amendment (080588)
Rossin 4/30/1998
1:00 AMWeb Page
PDFFloor Votes (1)
Date Chamber Result 4/29/1998 11:37 AM Senate 37 Yeas - 0 Nays Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 199.023 Definitions. 199.052 Annual tax returns; payment of annual tax. 199.104 Credit against tax. 199.175 Taxable situs. 199.185 Property exempted from annual and nonrecurring taxes. 199.282 Penalties for violation of this chapter. 199.292 Disposition of intangible personal property taxes. 220.02 Legislative intent. 220.68 Credit against tax. 624.509 Premium tax; rate and computation. -
SB 1450, Original Filed Version Posted 2/25/1998 at 7:36 AM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (10)
Citation Catchline Location in Bill Location In Bill Help 199.023 Definitions. 199.052 Annual tax returns; payment of annual tax. 199.104 Credit against tax. 199.175 Taxable situs. 199.185 Property exempted from annual and nonrecurring taxes. 199.282 Penalties for violation of this chapter. 199.292 Disposition of intangible personal property taxes. 220.02 Legislative intent. 220.68 Credit against tax. 624.509 Premium tax; rate and computation.