HB 4779: Taxation
GENERAL BILL by Finance & Taxation ; Starks
Taxation; provides for adoption of procedures for notifying taxpayer of assessment or denial of refund; specifies conditions under which recreational vehicles shall be taxed as real property; provides that clerk of circuit court may refuse to recognize certain bids at sales of lands at public auction; revises application of exemption from transient rental tax for certain trailer parks & similar facilities, etc. Amends FS.
Last Action: 5/1/1998 Senate - 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)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/13/1998 | House |
• Filed; Introduced -HJ 00552 |
| 4/22/1998 | House |
• In Fiscal Responsibility Council, pending ranking -HJ 00998 |
| 4/24/1998 | House |
• Placed on General Calendar; Read second time -HJ 01139 |
| 4/28/1998 | House |
• Read third time -HJ 01509; Amendment(s) adopted -HJ 01511; Passed as amended; YEAS 116 NAYS 0 -HJ 01512 |
| 4/28/1998 | Senate |
• In Messages |
| 5/1/1998 | Senate |
• 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) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 1998 | Taxation (RAB) | Thomas | Similar | Last Action: 4/16/1998 S Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch.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 |
| 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| H 2109 (e1) | Taxation | Starks | Compare | Last Action: 3/4/1998 H Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73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 |
| H 4413 (e1) | Starks | Compare | Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-342; See also CS/SB 608 (Ch. 98-100), SB 704 (Ch. 98-101) | |
| 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 1686 (c1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-139 | |
| S 1688 (c1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-140; See also CS/SB 1696 (Ch. 98-144) | |
| S 1690 (c1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-141 | |
| S 1692 (e1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-142 | |
| 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 1696 (c1) | Ostalkiewicz | Compare | Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-144; See also CS/SB 1688 (Ch. 98-140) | |
| S 1698 (c1) | Financial Matters (RAB) | Ostalkiewicz | Compare | Last Action: 5/1/1998 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 4413 (Ch. 98-342) |
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 4779 Filed | 8/28/2000 11:09 AM | Web Page | PDF |
| H 4779 e1 | 8/28/2000 11:09 AM | Web Page | PDF |
Committee Amendments
Floor Amendments
Bill Analyses
No Bill Analyses AvailableVote History - Committee
No Committee Vote History AvailableVote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 4779 e1 | 4/28/1998 3:48 PM | House | 116 Yeas - 0 Nays |
Citations - Statutes (36)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 72.011 | Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. | |
| 193.075 | Mobile homes. | |
| 194.035 | Special masters; property evaluators. | |
| 197.162 | Discounts; amount and time. | |
| 197.182 | Department of Revenue to pass upon and order refunds. | |
| 197.243 | Definitions. | |
| 197.252 | Homestead tax deferral. | |
| 197.253 | Homestead tax deferral; application. | |
| 197.332 | Duties of tax collectors. | |
| 197.344 | Lienholders; receipt of notices and delinquent taxes. | |
| 197.413 | Delinquent personal property taxes; warrants; court order for levy and seizure of personal property; seizure; fees of tax collectors. | |
| 197.432 | Sale of tax certificates for unpaid taxes. | |
| 197.4325 | ||
| 197.443 | Cancellation of void tax certificates; correction of tax certificates; procedure. | |
| 197.542 | Sale at public auction. | |
| 199.052 | Annual tax returns; payment of annual tax. | |
| 212.02 | Definitions. | |
| 212.03 | Transient rentals tax; rate, procedure, enforcement, exemptions. | |
| 212.031 | Lease or rental of or license in real property. | |
| 212.04 | Admissions tax; rate, procedure, enforcement. | |
| 212.05 | Sales, storage, use tax. | |
| 212.0506 | Taxation of service warranties. | |
| 212.0515 | Sales from vending machines; sales to vending machine operators; special provisions; registration; quarterly reports; penalties. | |
| 212.054 | Discretionary sales surtax; limitations, administration, and collection. | |
| 212.0598 | Special provisions; air carriers. | |
| 212.06 | Sales, storage, use tax; collectible from dealers; "dealer" defined; dealers to collect from purchasers; legislative intent as to scope of tax. | |
| 212.07 | Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. | |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | |
| 212.09 | Trade-ins deducted. | |
| 212.17 | Credits for returned goods, rentals, or admissions; additional powers of department. | |
| 212.18 | Administration of law; registration of dealers; rules. | |
| 213.21 | Informal conferences; compromises. | |
| 213.22 | Technical assistance advisements. | |
| 220.222 | Returns; time and place for filing. | |
| 624.515 | State Fire Marshal regulatory assessment and surcharge; levy and amount. | |
| 896.102 | Currency more than |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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