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)
-
HB 4779, Engrossed 1 (Current Bill Version) Posted 8/28/2000 at 11:09 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (12)
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Subject Filed By Relationship Last Action and Location S 1998 Taxation (RAB) Thomas Similar Last Action: 4/16/1998 S Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch.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
Location: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)
Location:H 2109 (e1) Taxation Starks Compare Last Action: 3/4/1998 H Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73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
Location: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)
Location: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)
Location:S 1686 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-139
Location: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)
Location:S 1690 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-141
Location:S 1692 (e1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-142
Location: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)
Location: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)
Location: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)
Location:Floor Votes (1)
Date Chamber Result 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 -
HB 4779, Original Filed Version Posted 8/28/2000 at 11:09 AM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (35)
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. 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