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CS/SB 1176: Taxation

GENERAL BILL by Finance and Taxation ; Campbell

Taxation; amends provisions re local communications services tax; changes sourcing requirements for third number & calling card calls; provides exemption for homes for aged; revises period during which taxpayer may voluntarily disclose tax liability; authorizes governing body of county to revoke waiver of annual property classification; revises date by which property appraiser must provide notice to property owners, etc. Amends FS.

Effective Date: 07/01/2003 except as otherwise provided
Last Action: 6/25/2003 - Approved by Governor; Chapter No. 2003-254; See also HB 1813 (Ch. 2003-86), CS/CS/SB 1448 (Ch. 2003-36), CS/CS/SB 1660 (Ch. 2003-162)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    2/12/2003 Senate • Prefiled
    2/26/2003 Senate • Referred to Communication and Public Utilities; Finance and Taxation; Appropriations
    3/4/2003 Senate • Introduced, referred to Communication and Public Utilities; Finance and Taxation; Appropriations -SJ 00063
    3/17/2003 Senate • On Committee agenda-- Communication and Public Utilities, 03/20/03, 1:00 pm, 110-S
    3/20/2003 Senate • Favorable by Communication and Public Utilities; YEAS 8 NAYS 0 -SJ 00243
    3/21/2003 Senate • Now in Finance and Taxation -SJ 00243
    4/7/2003 Senate • On Committee agenda-- Finance and Taxation, 04/10/03, 2:00 pm, 37-S
    4/10/2003 Senate • CS by Finance and Taxation; YEAS 5 NAYS 0 -SJ 00425; CS read first time on 04/16/03 -SJ 00436
    4/15/2003 Senate • Now in Appropriations -SJ 00425
    4/17/2003 Senate • On Committee agenda-- Appropriations, 04/22/03, 4:30 pm, 412-K --Not considered
    4/28/2003 Senate • Withdrawn from Appropriations -SJ 00672; Placed on Calendar, on second reading
    4/30/2003 Senate • Placed on Special Order Calendar -SJ 00783
    5/1/2003 Senate • Placed on Special Order Calendar -SJ 00856
    5/2/2003 Senate • Placed on Special Order Calendar -SJ 01053; Read second time -SJ 01086; Amendment(s) adopted -SJ 01087; Read third time -SJ 01100; CS passed as amended; YEAS 37 NAYS 0 -SJ 01101
    5/2/2003 House • In Messages; Placed on Special Order Calendar -HJ 01103; Received -HJ 01111; Substituted for HB 1907 -HJ 01111; Read second and third times -HJ 01111; CS passed; YEAS 107 NAYS 0 -HJ 01111
    5/2/2003 Senate • Ordered enrolled -SJ 01163
    6/12/2003 • Signed by Officers and presented to Governor
    6/25/2003 • Approved by Governor; Chapter No. 2003-254; See also HB 1813 (Ch. 2003-86), CS/CS/SB 1448 (Ch. 2003-36), CS/CS/SB 1660 (Ch. 2003-162)

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  • CS/SB 1176, Enrolled (Current Bill Version) Posted 5/5/2003 at 1:50 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (11)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 1907 Taxation Finance & Tax Similar Last Action: 5/2/2003 H Placed on Special Order Calendar -HJ 01103; Substituted CS/SB 1176; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 1176 (Ch. 2003-254), CS/CS/SB 1448 (Ch. 2003-36) -HJ 01111
    Location:
    H 141 Compare Last Action: 3/28/2003 H Withdrawn from Finance & Tax; Appropriations; Withdrawn, Link/Iden/Sim/Compare passed, refer to CS/SB 1176 (Ch. 2003-254) -HJ 00271
    Location:
    H 929 Davis Compare Last Action: 5/2/2003 H Died in Committee on Finance & Tax, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2003-86), CS/SB 1176 (Ch. 2003-254)
    Location:
    H 1813 (e2) Altman Compare Last Action: 6/3/2003 Approved by Governor; Chapter No. 2003-86; See also CS/SB 1176 (Ch. 2003-254)
    Location:
    H 1827 Unemployment Compensation Commerce Compare Last Action: 4/29/2003 H Placed on Special Order Calendar; Substituted CS/CS/SB 1448; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/CS/SB 1448 (Ch. 2003-36), CS/SB 1176 (Ch. 2003-254) -HJ 00747
    Location:
    H 1897 Taxable Price/Bundled Transactions Business Regulation Compare Last Action: 5/2/2003 H Died in Committee on Finance & Tax, Link/Iden/Sim/Compare passed, refer to CS/SB 1176 (Ch. 2003-254)
    Location:
    S 332 (c1) Local Option Fuel Taxes/Motor Fuel Saunders Compare Last Action: 4/30/2003 S Placed on Special Order Calendar -SJ 00783; Read second time -SJ 00818; Amendment(s) adopted -SJ 00818; Substituted HB 1813 -SJ 00818; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2003-86), CS/SB 1176 (Ch. 2003-254)
    Location:
    S 1448 (e1) Commerce, Economic Opportunities, and Consumer Services Compare Last Action: 5/23/2003 Approved by Governor; Chapter No. 2003-36; See also CS/SB 1176 (Ch. 2003-254)
    Location:
    S 1660 (e2) Argenziano Compare Last Action: 6/20/2003 Approved by Governor; Chapter No. 2003-162; See also CS/SB 1176 (Ch. 2003-254)
    Location:
    S 2666 Taxable Price of Bundled Transaction Atwater Compare Last Action: 5/2/2003 S Died in Committee on Finance and Taxation, Link/Iden/Sim/Compare passed, refer to CS/SB 1176 (Ch. 2003-254)
    Location:
    S 2842 State Revenue Laws Haridopolos Compare Last Action: 5/2/2003 S Died in Committee on Governmental Oversight and Productivity, Link/Iden/Sim/Compare passed, refer to CS/SB 1176 (Ch. 2003-254)
    Location:

    Citations - Statutes (34)

    Citation Catchline Location in Bill Location In Bill Help
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.
    199.052 Annual tax returns; payment of annual tax.
    202.11 Definitions.
    202.125 Sales of communications services; specified exemptions.
    202.22 Determination of local tax situs.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.34 Records required to be kept; power to inspect; audit procedure.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, and wholesalers.
    206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
    206.052 Export of tax-free fuels.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.414 Collection of certain taxes; prohibited credits and refunds.
    206.416 Change in state destination.
    206.485 Tracking system reporting requirements.
    206.86 Definitions.
    206.89 Licenses; necessity; prerequisites; issuance; nonassignability.
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
    212.0606 Rental car surcharge.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    213.053 Confidentiality and information sharing.
    213.0535 Registration Information Sharing and Exchange Program.
    213.21 Informal conferences; compromises.
    213.285 Certified audits.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
    443.036 Definitions.
    443.131 Contributions.
    443.1316 Contract with Department of Revenue for unemployment tax collection services.
    443.163 Electronic reporting and remitting of taxes.
    624.509 Premium tax; rate and computation.
    832.062 Prosecution for worthless checks, drafts, or debit card orders given to pay any tax or associated amount administered by the Department of Revenue.

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  • CS/SB 1176, Engrossed 1 Posted 5/5/2003 at 8:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Citations - Statutes (34)

    Citation Catchline Location in Bill Location In Bill Help
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program.
    199.052 Annual tax returns; payment of annual tax.
    202.11 Definitions.
    202.125 Sales of communications services; specified exemptions.
    202.22 Determination of local tax situs.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.34 Records required to be kept; power to inspect; audit procedure.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, and wholesalers.
    206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
    206.052 Export of tax-free fuels.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.414 Collection of certain taxes; prohibited credits and refunds.
    206.416 Change in state destination.
    206.485 Tracking system reporting requirements.
    206.86 Definitions.
    206.89 Licenses; necessity; prerequisites; issuance; nonassignability.
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
    212.0606 Rental car surcharge.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    213.053 Confidentiality and information sharing.
    213.0535 Registration Information Sharing and Exchange Program.
    213.21 Informal conferences; compromises.
    213.285 Certified audits.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
    443.036 Definitions.
    443.131 Contributions.
    443.1316 Contract with Department of Revenue for unemployment tax collection services.
    443.163 Electronic reporting and remitting of taxes.
    624.509 Premium tax; rate and computation.
    832.062 Prosecution for worthless checks, drafts, or debit card orders given to pay any tax or associated amount administered by the Department of Revenue.

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  • CS/SB 1176, Committee Substitute 1 Posted 4/15/2003 at 11:54 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Taxation (Post-Meeting) 4/10/2003 (pdf)

    Floor Amendments (20)

    Amendment Sponsor Filed Last Floor Action Format
    501772 - Amendment
    Webster 4/28/2003
    5:18 PM
    Web Page
    PDF
    682338 - Amendment
    Fasano 4/29/2003
    5:37 PM
    Web Page
    PDF
    535858 - Amendment
    Campbell 4/29/2003
    5:56 PM
    Web Page
    PDF
    024934 - Amendment
    Campbell 4/29/2003
    5:56 PM
    Web Page
    PDF
    064810 - Amendment
    Jones 4/29/2003
    7:28 PM
    Web Page
    PDF
    hierarchy 602082 - Substitute Amendment (064810)
    Jones 5/1/2003
    11:24 AM
    Web Page
    PDF
    454982 - Amendment
    Saunders 4/30/2003
    10:59 AM
    Web Page
    PDF
    271294 - Amendment
    Smith 5/1/2003
    8:29 AM
    Web Page
    PDF
    531716 - Amendment
    Saunders 5/1/2003
    11:21 AM
    Web Page
    PDF
    763450 - Amendment
    Margolis 5/1/2003
    3:13 PM
    Web Page
    PDF
    031572 - Amendment
    Siplin 5/1/2003
    3:23 PM
    Web Page
    PDF
    774106 - Amendment
    Constantine 5/1/2003
    3:40 PM
    Web Page
    PDF
    090258 - Amendment
    Saunders 5/1/2003
    3:59 PM
    Web Page
    PDF
    305466 - Amendment
    Posey 5/1/2003
    7:51 PM
    Web Page
    PDF
    962610 - Amendment
    Carlton 5/1/2003
    7:52 PM
    Web Page
    PDF
    683876 - Amendment
    Campbell 5/1/2003
    7:53 PM
    Web Page
    PDF
    174206 - Amendment
    Wise 5/1/2003
    7:54 PM
    Web Page
    PDF
    361770 - Amendment
    Campbell 5/1/2003
    7:55 PM
    Web Page
    PDF
    354458 - Amendment
    Campbell 5/1/2003
    7:57 PM
    Web Page
    PDF
    551064 - Amendment
    Campbell 5/1/2003
    7:58 PM
    Web Page
    PDF

    Floor Votes (2)

    Date Chamber Result
    5/2/2003 1:43 PM Senate 37 Yeas - 0 Nays
    5/2/2003 5:27 PM House 107 Yeas - 0 Nays

    Citations - Statutes (32)

    Citation Catchline Location in Bill Location In Bill Help
    199.052 Annual tax returns; payment of annual tax.
    202.11 Definitions.
    202.125 Sales of communications services; specified exemptions.
    202.22 Determination of local tax situs.
    202.27 Return filing; rules for self-accrual.
    202.28 Credit for collecting tax; penalties.
    202.34 Records required to be kept; power to inspect; audit procedure.
    202.35 Powers of department in dealing with delinquents; tax to be separately stated.
    206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, and wholesalers.
    206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
    206.052 Export of tax-free fuels.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.414 Collection of certain taxes; prohibited credits and refunds.
    206.416 Change in state destination.
    206.485 Tracking system reporting requirements.
    206.86 Definitions.
    206.89 Licenses; necessity; prerequisites; issuance; nonassignability.
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
    212.0606 Rental car surcharge.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.285 Certified audits.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
    443.036 Definitions.
    443.131 Contributions.
    443.1316 Contract with Department of Revenue for unemployment tax collection services.
    443.163 Electronic reporting and remitting of taxes.
    624.509 Premium tax; rate and computation.
    832.062 Prosecution for worthless checks, drafts, or debit card orders given to pay any tax or associated amount administered by the Department of Revenue.

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  • SB 1176, Original Filed Version Posted 2/13/2003 at 12:06 AM

    Bill Text:   Web Page | PDF
    Analyses:   Communication and Public Utilities (Post-Meeting) 3/17/2003 (pdf)

    Committee Votes (2)

    Date Committee Result
    3/20/2003 1:00 PM Communication and Public Utilities 8 Yeas - 0 Nays
    4/10/2003 2:00 PM Finance and Taxation 5 Yeas - 0 Nays

    Citations - Statutes (26)

    Citation Catchline Location in Bill Location In Bill Help
    199.052 Annual tax returns; payment of annual tax.
    202.11 Definitions.
    202.125 Sales of communications services; specified exemptions.
    202.22 Determination of local tax situs.
    202.28 Credit for collecting tax; penalties.
    202.34 Records required to be kept; power to inspect; audit procedure.
    206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, and wholesalers.
    206.026 Certain persons prohibited from holding a terminal supplier, importer, exporter, blender, carrier, terminal operator, or wholesaler license; suspension and revocation.
    206.052 Export of tax-free fuels.
    206.14 Inspection of records; audits; hearings; forms; rules and regulations.
    206.414 Collection of certain taxes; prohibited credits and refunds.
    206.416 Change in state destination.
    206.485 Tracking system reporting requirements.
    206.86 Definitions.
    206.89 Licenses; necessity; prerequisites; issuance; nonassignability.
    212.0606 Rental car surcharge.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    213.053 Confidentiality and information sharing.
    213.21 Informal conferences; compromises.
    213.285 Certified audits.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    443.036 Definitions.
    443.131 Contributions.
    443.1316 Contract with Department of Revenue for unemployment tax collection services.
    832.062 Prosecution for worthless checks, drafts, or debit card orders given to pay any tax or associated amount administered by the Department of Revenue.

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