HB 425: Intangible Personal Property Taxes
GENERAL BILL by Melvin ; Dockery ; (CO-INTRODUCERS) Morroni ; Harrington ; Alexander ; Cantens ; Patterson ; Bense ; Levine ; Littlefield ; Bullard ; Bush ; Farkas ; Stansel ; Sorensen ; Kelly ; Fasano ; Bitner ; Argenio ; Edwards ; Constantine ; Sanderson ; Casey
Intangible Personal Property Taxes; repeals specified provisions which provides for taxes on intangible personal property; repeals specified provisions re assessment of intangible personal property, intangible personal property tax roll, filing of intangible tax returns as factor in determining residency, intangible tax liability information in corporation's annual report, & claims against a decedent's estate for intangible taxes, etc. Amends & repeals FS; repeals Ch. 199.
Last Action: 5/5/2000 House - Died in Committee on Finance & Taxation (FRC)
Bill Text: Web Page | PDF
Bill History
| Date | Chamber | Action |
|---|---|---|
| 11/5/1999 | House |
• Prefiled |
| 12/8/1999 | House |
• Referred to Financial Services (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC) |
| 3/7/2000 | House |
• Introduced, referred to Financial Services (CAC); Finance & Taxation (FRC); General Government Appropriations (FRC) HJ 00031 |
| 3/30/2000 | House |
• On Committee agenda Financial Services (CAC), 04/03/00, 3:15 pm, 214C |
| 4/3/2000 | House |
• Comm. Action: Favorable by Financial Services (CAC); YEAS 10 NAYS 0 HJ 00501 |
| 4/5/2000 | House |
• Now in Finance & Taxation (FRC) HJ 00501 |
| 5/5/2000 | House |
• Died in Committee on Finance & Taxation (FRC) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location |
|---|---|---|---|---|
| S 906 | Intangible Personal Property Tax | Saunders | Similar | Last Action: 3/29/2000 S Withdrawn from Fiscal Resource; Commerce and Economic Opportunities SJ 00283; Withdrawn from further consideration SJ 00283 |
| S 1570 | Intangible Personal Property Taxes | Cowin | Compare | Last Action: 5/5/2000 S Died in Committee on Fiscal Resource |
Committee Amendments
Floor Amendments
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 425 | Financial Services (Post-Meeting) | 4/3/2000 12:00 AM |
Vote History - Committee
No Committee Vote History AvailableVote History - Floor
No Vote History AvailableCitations - Statutes (62)
| 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. | |
| 192.032 | Situs of property for assessment purposes. | |
| 192.042 | Date of assessment. | |
| 192.091 | Commissions of property appraisers and tax collectors. | |
| 193.114 | Preparation of assessment rolls. | |
| 196.015 | Permanent residency; factual determination by property appraiser. | |
| 196.199 | Government property exemption. | |
| 196.1993 | Certain agreements with local governments for use of public property; exemption. | |
| 199.012 | Short title. | |
| 199.023 | Definitions. | |
| 199.032 | Levy of annual tax. | |
| 199.033 | Securities in a Florida's Future Investment Fund; tax rate. | |
| 199.042 | Due date of annual tax. | |
| 199.052 | Annual tax returns; payment of annual tax. | |
| 199.057 | Corporate election to pay stockholders' annual tax. | |
| 199.062 | Annual tax information reports. | |
| 199.103 | Basis of assessment; valuation. | |
| 199.1055 | Contaminated site rehabilitation tax credit. | |
| 199.106 | Credit for taxes imposed by other states. | |
| 199.133 | Levy of nonrecurring tax; relationship to annual tax. | |
| 199.135 | Due date and payment of nonrecurring tax. | |
| 199.143 | Future advances. | |
| 199.145 | Corrective mortgages; assignments; assumptions; refinancing. | |
| 199.155 | Valuation. | |
| 199.175 | Taxable situs. | |
| 199.183 | Taxpayers exempt from annual and nonrecurring taxes. | |
| 199.185 | Property exempted from annual and nonrecurring taxes. | |
| 199.202 | Administration of law; rules. | |
| 199.212 | All state agencies to cooperate in administration of law. | |
| 199.218 | Books and records. | |
| 199.232 | Powers of department. | |
| 199.262 | Tax liens and garnishment. | |
| 199.272 | Suits for violation of this chapter; jurisdiction and service. | |
| 199.282 | Penalties for violation of this chapter. | |
| 199.292 | Disposition of intangible personal property taxes. | |
| 199.303 | Declaration of legislative intent. | |
| 201.23 | Foreign notes and other written obligations exempt. | |
| 212.02 | Definitions. | |
| 213.015 | Taxpayer rights. | |
| 213.05 | Department of Revenue; control and administration of revenue laws. | |
| 213.053 | Confidentiality and information sharing. | |
| 213.054 | Persons claiming tax exemptions or deductions; annual report. | |
| 213.27 | Contracts with debt collection agencies and certain vendors. | |
| 213.31 | Corporation Tax Administration Trust Fund. | |
| 215.555 | Florida Hurricane Catastrophe Fund. | |
| 220.1845 | Contaminated site rehabilitation tax credit. | |
| 288.039 | Employing and Training our Youths | |
| 288.1045 | Qualified defense contractor tax refund program. | |
| 288.106 | Tax refund program for qualified target industry businesses. | |
| 288.1066 | Confidentiality of records. | |
| 376.3078 | Drycleaning facility restoration; funds; uses; liability; recovery of expenditures. | |
| 440.49 | Limitation of liability for subsequent injury through Special Disability Trust Fund. | |
| 493.6102 | Inapplicability of parts I through IV of this chapter. | |
| 516.031 | Finance charge; maximum rates. | |
| 607.1622 | Annual report for Department of State. | |
| 627.311 | Joint underwriters and joint reinsurers. | |
| 627.351 | Insurance risk apportionment plans. | |
| 650.05 | Plans for coverage of employees of political subdivisions. | |
| 655.071 | International banking facilities; definitions; notice before establishment. | |
| 731.111 | Notice to creditors. | |
| 733.604 | Inventory. | |
| 766.105 | Florida Patient's Compensation Fund. |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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