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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)

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  • CS/CS/SB 888, Enrolled (Current Bill Version) Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (7)

    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)
    Location:
    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)
    Location:
    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)
    Location:
    S 172 (e2) Horne Compare Last Action: 5/5/2000 S Line Item(s) Veto Message transmitted to Secretary of State
    Location:
    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)
    Location:
    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)
    Location:
    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)
    Location:

    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

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  • CS/CS/SB 888, Engrossed 2 Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance & Taxation (Post-Meeting) 6/1/1999 (pdf)

    Floor Votes (3)

    Date Chamber Result
    4/6/1999 10:56 AM Senate 39 Yeas - 0 Nays
    4/27/1999 2:38 PM House 116 Yeas - 1 Nays
    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

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  • CS/CS/SB 888, Engrossed 1 Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Floor Amendments (1)

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

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    166.235
    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.
    199.106 Credit for taxes imposed by other states.
    201.165
    212.02 Definitions.
    212.04 Admissions tax; rate, procedure, enforcement.
    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.
    212.18 Administration of law; registration of dealers; rules.
    213.27 Contracts with debt collection agencies.
    213.67 Garnishment.
    213.757
    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.

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  • CS/CS/SB 888, Committee Substitute 2 Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Economic Opportunities (Post-Meeting) 3/5/1999 (pdf)
    House Message Summary (pdf)

    Floor Amendments (1)

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

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    166.235
    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.
    199.106 Credit for taxes imposed by other states.
    201.165
    212.02 Definitions.
    212.04 Admissions tax; rate, procedure, enforcement.
    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.
    212.18 Administration of law; registration of dealers; rules.
    213.27 Contracts with debt collection agencies.
    213.67 Garnishment.
    213.757
    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.

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  • CS/SB 888, Committee Substitute 1 Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   Fiscal Resource (Post-Meeting) 2/18/1999 (pdf)

    Citations - Statutes (23)

    Citation Catchline Location in Bill Location In Bill Help
    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.
    199.106 Credit for taxes imposed by other states.
    201.165
    212.02 Definitions.
    212.04 Admissions tax; rate, procedure, enforcement.
    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.
    213.27 Contracts with debt collection agencies.
    213.67 Garnishment.
    213.757
    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.

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  • SB 888, Original Filed Version Posted 8/28/2000 at 9:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (18)

    Citation Catchline Location in Bill Location In Bill Help
    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
    220.151 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.

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