Senate Bill 888 (1999) - The Florida Senate

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CS/CS/SB 888: Tax Administration

GENERAL BILL by Commerce and Economic Opportunities ; Fiscal Resource ; Horne

Tax Administration; provides procedures & requirements for purchasers to obtain refund of or credit for municipal public service tax collected in error; deletes provision re conditions under which certain corporations qualify as nonprofit home for aged for ad valorem tax exemption purposes; revises provisions re sales tax exemption for charges for electricity or steam used to operate machinery & equipment under specified conditions, etc. Amends FS. APPROPRIATION: $234,520.

Effective Date: 05/26/1999 except as otherwise provided
Last Action: 5/26/1999 - Approved by Governor; Chapter No. 99-208; See also CS/SB 172 (Ch. 99-239)
Bill Text: Web Page | PDF

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Bill History

Date	Chamber	Action
1/22/1999	Senate	• Prefiled
2/8/1999	Senate	• Referred to Fiscal Resource; Commerce and Economic Opportunities
2/9/1999	Senate	• On Committee agenda-- Fiscal Resource, 02/18/99, 9:00 am, Room-110S
2/18/1999	Senate	• Comm. Action: CS by Fiscal Resource
2/22/1999	Senate	• Now in Commerce and Economic Opportunities
3/2/1999	Senate	• Introduced, referred to Fiscal Resource; Commerce and Economic Opportunities -SJ 00063; On Committee agenda-- Fiscal Resource, 02/18/99, 9:00 am, Room-110S; Comm. Action: CS by Fiscal Resource -SJ 00015; CS read first time on 03/02/99 -SJ 00109; Now in Commerce and Economic Opportunities -SJ 00015; On Committee agenda-- Commerce and Economic Opportunities, 03/03/99, 10:45 am, Room-110S
3/3/1999	Senate	• Comm. Action:-CS/CS by Commerce and Economic Opportunities -SJ 00131; CS read first time on 03/05/99 -SJ 00132
3/5/1999	Senate	• Placed on Calendar -SJ 00131
3/30/1999	Senate	• Placed on Special Order Calendar -SJ 00419; Read second time -SJ 00384; Amendment(s) adopted -SJ 00384; Ordered engrossed -SJ 00384
4/6/1999	Senate	• Read third time -SJ 00430; CS passed as amended; YEAS 39 NAYS 0 -SJ 00430
4/7/1999	House	• In Messages
4/27/1999	House	• Received -HJ 01417; Read second time -HJ 01417; Amendment(s) adopted -HJ 01417; Read third time -HJ 01426; CS passed as amended; YEAS 116 NAYS 1 -HJ 01426
4/27/1999	Senate	• In returning messages
4/29/1999	Senate	• Was taken up -SJ 01562; Concurred -SJ 01570; CS passed as amended; YEAS 39 NAYS 0 -SJ 01570; Ordered engrossed, then enrolled -SJ 01570
5/12/1999		• Signed by Officers and presented to Governor
5/26/1999		• Approved by Governor; Chapter No. 99-208; See also CS/SB 172 (Ch. 99-239)

Related Bills

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 2089	Tax Administration	Finance & Taxation	Similar	Last Action: 4/30/1999 H Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208), CS/SB 172 (Ch. 99-239)
H 1113	Taxation	Brummer, Arnall	Compare	Last Action: 4/30/1999 H Died in Committee on Finance & Taxation (FRC), Iden./Sim./Compare Bill(s) passed, refer to CS/SB 172 (Ch. 99-239), CS/CS/SB 888 (Ch. 99-208)
H 1921	Corporate Income Tax	Spratt	Compare	Last Action: 4/30/1999 H Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
S 172 (e2)		Horne	Compare	Last Action: 5/5/2000 S Line Item(s) Veto Message transmitted to Secretary of State
S 676 (e1)	Taxation/Citrus Processing Company	Horne	Compare	Last Action: 4/30/1999 H Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
S 1224	Tangible Taxes/Electronic Filing	Scott	Compare	Last Action: 4/30/1999 S Died on Calendar, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)
S 2302	Municipal Public Service Tax/Refunds	Sebesta	Compare	Last Action: 4/30/1999 S Died in Committee on Comprehensive Planning, Local and Military Affairs, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/SB 888 (Ch. 99-208)

Bill Text

Version	Posted	Format
S 888 Filed	8/28/2000 9:54 AM	Web Page \| PDF
S 888 c1	8/28/2000 9:54 AM	Web Page \| PDF
S 888 c2	8/28/2000 9:54 AM	Web Page \| PDF
S 888 e1	8/28/2000 9:54 AM	Web Page \| PDF
S 888 e2	8/28/2000 9:54 AM	Web Page \| PDF
S 888 er	8/28/2000 9:54 AM	Web Page \| PDF

Committee Amendments

No Committee Amendments Available

Floor Amendments

S 888 c2
Amendments	Sponsor	Filed	Last Floor Action	Format
542600 - Amendment	Horne	3/30/1999 12:46 AM		Web Page PDF

S 888 e1
Amendments	Sponsor	Filed	Last Floor Action	Format
203671 - Amendment	Albright	4/28/1999 3:18 AM		Web Page PDF

Bill Analyses

Type	Analysis	Author	Posted	Format
Bill Analysis	S 888	Fiscal Resource (Post-Meeting)	2/18/1999 12:00 AM	PDF
Bill Analysis	S 888	Commerce and Economic Opportunities (Post-Meeting)	3/5/1999 12:00 AM	PDF
Bill Analysis	S 888	Finance & Taxation (Post-Meeting)	6/1/1999 12:00 AM	PDF
House Message Summary	S 888	Senate	4/27/1999 12:00 AM	PDF

Vote	Date	Chamber	Result
S 888 e2	4/6/1999 10:56 AM	Senate	39 Yeas - 0 Nays
S 888 e2	4/27/1999 2:38 PM	House	116 Yeas - 1 Nays
S 888 e2	4/29/1999 5:14 PM	Senate	39 Yeas - 0 Nays

Citations - Statutes (31)

Citation	Catchline	Location in Bill Location In Bill Help
166.235
193.052	Preparation and serving of returns.
196.1975	Exemption for property used by nonprofit homes for the aged.
198.12	Notice of death to department; tax return.
198.13	Tax return to be made in certain cases.
198.23	Personal liability of personal representative.
198.26	No discharge of personal representative until tax is paid.
198.32	Prima facie liability for tax.
198.33	Discharge of estate, notice of lien, limitation on lien, etc.
198.39	False statement in return; penalty.
199.052	Annual tax returns; payment of annual tax.
199.106	Credit for taxes imposed by other states.
201.165
212.02	Definitions.
212.04	Admissions tax; rate, procedure, enforcement.
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.
212.11	Tax returns and regulations.
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.
212.13	Records required to be kept; power to inspect; audit procedure.
212.18	Administration of law; registration of dealers; rules.
213.053	Confidentiality and information sharing.
213.27	Contracts with debt collection agencies.
213.67	Garnishment.
213.757
220.03	Definitions.
220.151	Apportionment; methods for special industries.
220.21	Returns and records; regulations.
220.221	Returns; signing and verification.
220.222	Returns; time and place for filing.
443.163

Citations - Constitution (0)

No Constitutional citations.

Citations - Chapter Law (0)

No Chapter Law citations.

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