HB 2109: Taxation
GENERAL BILL by Finance & Taxation ; Starks
Taxation; specifies conditions under which renewal note evidencing revolving obligation is exempt from excise tax on documents; exempts transactions in excess of $500 from tax on sale of coins or currency; revises sales tax exemption for food & drinks; revises application of partial sales tax exemption for self-propelled or power-drawn farm equipment; provides exemption for sales to certain health systems for specified period, etc. Amends FS.
Effective Date: 07/01/1997 except as otherwise provided
Last Action: 3/4/1998 House - Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119
Bill Text: Web Page | PDF
Last Action: 3/4/1998 House - Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/23/1997 | House |
• Filed |
| 4/24/1997 | House |
• Introduced -HJ 00698 |
| 4/25/1997 | House |
• Placed on General Calendar -HJ 01079; Read second time -HJ 01012; Amendment(s) adopted -HJ 01012 |
| 4/29/1997 | House |
• Temporarily postponed, on Third Reading -HJ 01178 |
| 5/2/1997 | House |
• Carried over to 1998 Session pursuant to House Rule 96, On House General Calendar |
| 3/3/1998 | House |
• CARRIED OVER; Placed on General Calendar |
| 3/4/1998 | House |
• Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| H 73 (c1) | Bradley | Compare | Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-290 | |
| H 209 (e3) | Ziebarth | Compare | Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-294 | |
| H 315 (e2) | Fuller | Compare | Last Action: 6/17/1998 Became Law without Governor's Signature; Chapter No. 98-408; See also CS/SB 1694 (Ch. 98-143) | |
| H 477 | Tax Administration/DOR/DBPR | Logan | Compare | Last Action: 5/1/1998 H Died in Committee on General Government Appropriations |
| H 735 | Sales Tax/Coins or Currency | Hill | Compare | Last Action: 5/1/1998 H Died, reference deferred |
| H 747 (e1) | Pruitt | Compare | Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-296 | |
| H 1273 (c1) | Barreiro | Compare | Last Action: 5/28/1998 Became Law without Governor's Signature; Chapter No. 98-252 | |
| H 1795 (e1) | Sales Tax Exemp./Advertising Agency | Dockery | Compare | Last Action: 5/1/1998 S Died in Messages |
| H 2035 | Taxation | Finance & Taxation | Compare | Last Action: 3/4/1998 H Withdrawn from Fiscal Responsibility Council; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/HB 1275 (Ch. 97-233), HB 1469 (Ch. 97-244), SB 1158 (Ch. 97-287), CS/HB 4413 (Ch. 98-342), CS/SB 498 (Ch. 98-95) -HJ 00119 |
| H 3171 (e1) | Starks | Compare | Last Action: 5/15/1998 Approved by Governor; Chapter No. 98-60 | |
| H 3249 (c2) | Burroughs | Compare | Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-318 | |
| H 3305 | Sales Tax Exemption on Electricity | Burroughs | Compare | Last Action: 3/4/1998 H CS combines this bill with 3249; Comm. Action: CS by Business Development & International Trade (EIC); Original bill laid on Table, refer to combined CS/CS/HB 3249 (Ch. 98-318) |
| H 3351 (c2) | Fasano | Compare | Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-325 | |
| H 3395 (e1) | Starks | Compare | Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-328 | |
| H 3403 | Taxation/Dealer Credit | Finance & Taxation | Compare | Last Action: 5/1/1998 H Died in Committee on General Government Appropriations |
| H 4567 | Taxation | Arnall | Compare | Last Action: 5/1/1998 H Died in Committee on General Government Appropriations |
| H 4779 (e1) | Taxation | Starks | Compare | Last Action: 5/1/1998 S Died in Messages, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/HB 4413 (Ch. 98-342), CS/SB 1686 (Ch. 98-139), CS/SB 1688 (Ch. 98-140), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144) |
| S 322 (c1) | Taxation | Ostalkiewicz | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means |
| S 328 (c1) | Sales Tax Exemptions/Aircraft | Ostalkiewicz | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 3171 (Ch. 98-60) |
| S 338 (c1) | Sales Tax Exemption on Electricity | Latvala | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3249 (Ch. 98-318) |
| S 500 | Tax Exemption/Industrial Machinery | Burt | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; Read second time -SJ 01135; Amendment(s) adopted -SJ 01135; House Bill substituted -SJ 01135; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 1273 (Ch. 98-252) |
| S 612 | Admissions Tax/Sporting Events | Crist | Compare | Last Action: 5/1/1998 S Placed on Special Order Calendar -SJ 01522, -SJ 01808; Read second time -SJ 01743; Amendment(s) adopted -SJ 01743; House Bill substituted -SJ 01743; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 73 (Ch. 98-290) |
| S 638 | Sales Tax Exemption on Electricity | Ostalkiewicz | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3249 (Ch. 98-318) |
| S 742 (c2) | Sponsored Research & Development | Clary | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3351 (Ch. 98-325) |
| S 808 | Tax Exemption/Religious Activities | Grant | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 3395 (Ch. 98-328) |
| S 970 | Educational Property Tax Exemption | Meadows | Compare | Last Action: 5/1/1998 H In Messages; Died in Messages |
| S 984 (c1) | Sales Tax/Farm Equipment | Harris | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01110; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 209 (Ch. 98-294) |
| S 1388 | Taxation | Horne | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means |
| S 1444 | Sales Tax Exemp./Advertising Agency | Ostalkiewicz | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means |
| S 1504 (c1) | Sales Tax/Food & Drinks | Ostalkiewicz | Compare | Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01136; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408); See also CS/SB 1694 (Ch. 98-143) |
| S 1694 (c1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-143; See also CS/CS/HB 315 (Ch. 98-408) | |
| S 1746 | Taxation/Dealer Credit | Harris | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means |
| S 1766 | Tax Administration/Time Periods | Horne | Compare | Last Action: 5/1/1998 S Died in Committee on Ways and Means |
| S 1998 | Taxation (RAB) | Thomas | Compare | Last Action: 4/16/1998 S Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144) -SJ 00490 |
| S 2302 | Sales Taxes/Chamber of Commerce | Laurent | Compare | Last Action: 4/30/1998 S Placed on Special Order Calendar -SJ 01222, -SJ 01522; Read second time -SJ 01453; Amendment(s) adopted -SJ 01453; Amendment(s) reconsidered, failed -SJ 01453; House Bill substituted failed -SJ 01453; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 747 (Ch. 98-296) |
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 2109 Filed | 8/28/2000 11:08 AM | Web Page | PDF |
| H 2109 e1 | 8/28/2000 11:08 AM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
372369 - Technical Amendment |
Rules, Resolutions, & Ethics |
10/9/1997 8:37 AM |
Web Page
|
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
331791 - Amendment |
Starks |
10/9/1997 8:37 AM |
Web Page
|
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 2109 | Finance & Taxation (Post-Meeting) | 4/24/1997 12:00 AM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (37)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 95.091 | Limitation on actions to collect taxes. | |
| 193.501 | Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted. | |
| 193.505 | Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted. | |
| 196.198 | Educational property exemption. | |
| 196.1997 | Ad valorem tax exemptions for historic properties. | |
| 198.18 | Failure to pay tax; penalties; delinquent or deficient taxes, interest. | |
| 199.103 | Basis of assessment; valuation. | |
| 199.282 | Penalties for violation of this chapter. | |
| 201.09 | Renewal of existing promissory notes and mortgages; exemption. | |
| 201.17 | Penalties for failure to pay tax required. | |
| 203.06 | Interest on delinquent payments. | |
| 203.62 | Applicability of specified sections of part I. | |
| 206.06 | Estimate of amount of fuel taxes due and unpaid. | |
| 206.44 | Penalty and interest for failure to report on time; penalty and interest on tax deficiencies. | |
| 206.94 | Department may estimate diesel fuels sold or used. | |
| 206.97 | Applicability of specified sections of part I. | |
| 206.9915 | Legislative intent and general provisions. | |
| 207.007 | Offenses; penalties and interest. | |
| 211.076 | Interest and penalties; failure to pay tax or file return; estimated tax underpayments. | |
| 211.33 | Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records. | |
| 212.02 | Definitions. | |
| 212.04 | Admissions tax; rate, procedure, enforcement. | |
| 212.05 | Sales, storage, use tax. | |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | |
| 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. | |
| 213.015 | Taxpayer rights. | |
| 213.235 | ||
| 213.255 | ||
| 213.34 | Authority to audit. | |
| 215.26 | Repayment of funds paid into State Treasury through error. | |
| 220.15 | Apportionment of adjusted federal income. | |
| 220.807 | Determination of rate of interest. | |
| 221.02 | Credit for emergency excise tax paid. | |
| 336.021 | County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. | |
| 336.025 | County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. | |
| 624.5092 | Administration of taxes; payments. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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