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CS/HB 963: Intangible Personal Property Tax

GENERAL BILL by Brummer ; Kottkamp ; Sansom ; (CO-INTRODUCERS) Altman ; Ambler ; Bean ; Benson ; Cannon ; Carroll ; Clarke ; Domino ; Grimsley ; Needelman ; Negron ; Reagan ; Stargel ; Williams, T.

Intangible Personal Property Tax; repeals provisions re annual intangible personal property tax; provides additional legislative intent re said tax; amends provisions to conform to repeal of said tax; provides for application of certain collection, administration, & enforcement provisions to taxation of certain leaseholds; authorizes DOR to adopt emergency implementing rules for certain time. Amends & Repeals FS.

Effective Date: 01/01/2006 except as otherwise provided
Last Action: 5/6/2005 Senate - Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    2/21/2005 House • Filed
    3/7/2005 House • Referred to Finance & Tax (FC); Fiscal Council
    3/8/2005 House • Introduced, referred to Finance & Tax (FC); Fiscal Council -HJ 00086
    3/9/2005 House • On Committee agenda-- Finance & Tax (FC), 03/11/05, 9:00 am, 404-H
    3/11/2005 House • Favorable with CS amendment by Finance & Tax (FC); YEAS 7 NAYS 2 -HJ 00229
    3/16/2005 House • Pending review of CS under Rule 6.3(b); Now in Fiscal Council -HJ 00229; On Council agenda-- Fiscal Council, 03/18/05, 8:00 am, 212-K
    3/18/2005 House • Favorable by- Fiscal Council; YEAS 17 NAYS 5 -HJ 00236; Placed on Calendar -HJ 00236
    3/31/2005 House • Placed on Special Order Calendar; Read second time -HJ 00311; Amendment(s) adopted -HJ 00311; Amendment(s) failed -HJ 00312; Ordered engrossed -HJ 00313
    4/5/2005 House • Read third time -HJ 00343; Amendment(s) adopted -HJ 00343; Amendment(s) failed -HJ 00343; Passed as amended; YEAS 85 NAYS 30 -HJ 00343
    4/7/2005 Senate • In Messages
    4/26/2005 Senate • Received, referred to Government Efficiency Appropriations; Banking and Insurance; Community Affairs; Ways and Means -SJ 00591
    5/6/2005 Senate • Died in Committee on Government Efficiency Appropriations, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)

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  • CS/HB 963, Engrossed 2 (Current Bill Version) Posted 4/5/2005 at 12:03 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 383 Intangible Personal Property Taxes Sansom Compare Last Action: 5/6/2005 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 661 Intangible Personal Property Taxes Kottkamp Compare Last Action: 5/6/2005 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280)
    Location:
    H 1813 (e1) Brummer Compare Last Action: 5/5/2006 H Veto Message transmitted to Secretary of State
    Location:
    S 880 Intangible Personal Property Tax Baker Compare Last Action: 2/15/2005 S Withdrawn from Banking and Insurance; Community Affairs; Government Efficiency Appropriations; Ways and Means; Withdrawn prior to introduction
    Location:
    S 2032 (e1) Tax Administration Atwater Compare Last Action: 5/5/2005 S Substituted HB 1813 -SJ 01079; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 1813 (Ch. 2005-280), HB 1693 (Ch. 2005-209), SB 300 (Ch. 2005-96), CS/SB 2070 (Ch. 2005-187)
    Location:

    Citations - Statutes (39)

    Citation Catchline Location in Bill Location In Bill Help
    28.35 Florida Clerks of Court Operations Corporation.
    192.0105 Taxpayer rights.
    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.
    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.
    199.175 Taxable situs.
    199.183 Taxpayers exempt from annual and nonrecurring taxes.
    199.185 Property exempted from annual and nonrecurring taxes.
    199.218 Books and records.
    199.232 Powers of department.
    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.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.27 Contracts with debt collection agencies and certain vendors.
    220.1845 Contaminated site rehabilitation tax credit.
    376.3078 Drycleaning facility restoration; funds; uses; liability; recovery of expenditures.
    493.6102 Inapplicability of this chapter.
    650.05 Plans for coverage of employees of political subdivisions.
    655.071 International banking facilities; definitions; notice before establishment.
    733.702 Limitations on presentation of claims.

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  • CS/HB 963, Engrossed 1 Posted 3/31/2005 at 4:07 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    249625 - Amendment
    Gottlieb 4/4/2005
    10:28 AM
    Web Page
    PDF
    232933 - Amendment
    Brummer 4/4/2005
    1:03 PM
    Web Page
    PDF

    Floor Votes (2)

    Date Chamber Result
    4/5/2005 10:29 AM House 33 Yeas - 81 Nays
    4/5/2005 10:30 AM House 85 Yeas - 30 Nays

    Citations - Statutes (39)

    Citation Catchline Location in Bill Location In Bill Help
    28.35 Florida Clerks of Court Operations Corporation.
    192.0105 Taxpayer rights.
    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.
    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.
    199.175 Taxable situs.
    199.183 Taxpayers exempt from annual and nonrecurring taxes.
    199.185 Property exempted from annual and nonrecurring taxes.
    199.218 Books and records.
    199.232 Powers of department.
    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.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.27 Contracts with debt collection agencies and certain vendors.
    220.1845 Contaminated site rehabilitation tax credit.
    376.3078 Drycleaning facility restoration; funds; uses; liability; recovery of expenditures.
    493.6102 Inapplicability of this chapter.
    650.05 Plans for coverage of employees of political subdivisions.
    655.071 International banking facilities; definitions; notice before establishment.
    733.702 Limitations on presentation of claims.

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  • CS/HB 963, Committee Substitute 1 Posted 3/16/2005 at 1:52 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Floor Amendments (7)

    Amendment Sponsor Filed Last Floor Action Format
    022005 - Amendment
    Brummer 3/29/2005
    5:47 PM
    Web Page
    PDF
    107919 - Amendment
    Brummer 3/29/2005
    5:48 PM
    Web Page
    PDF
    690605 - Amendment
    Gottlieb 3/30/2005
    10:59 AM
    Web Page
    PDF
    262369 - Amendment
    Ryan 3/30/2005
    1:33 PM
    Web Page
    PDF
    hierarchy 498021 - Substitute Amendment (262369)
    Ryan 3/30/2005
    5:47 PM
    Web Page
    PDF
    409785 - Amendment
    Goodlette 3/30/2005
    5:03 PM
    Web Page
    PDF
    220241 - Amendment
    Goodlette 3/30/2005
    5:03 PM
    Web Page
    PDF

    Floor Votes (1)

    Date Chamber Result
    3/31/2005 12:27 PM House 33 Yeas - 83 Nays

    Citations - Statutes (39)

    Citation Catchline Location in Bill Location In Bill Help
    28.35 Florida Clerks of Court Operations Corporation.
    192.0105 Taxpayer rights.
    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.
    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.
    199.175 Taxable situs.
    199.183 Taxpayers exempt from annual and nonrecurring taxes.
    199.185 Property exempted from annual and nonrecurring taxes.
    199.218 Books and records.
    199.232 Powers of department.
    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.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.27 Contracts with debt collection agencies and certain vendors.
    220.1845 Contaminated site rehabilitation tax credit.
    376.3078 Drycleaning facility restoration; funds; uses; liability; recovery of expenditures.
    493.6102 Inapplicability of this chapter.
    650.05 Plans for coverage of employees of political subdivisions.
    655.071 International banking facilities; definitions; notice before establishment.
    733.702 Limitations on presentation of claims.

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  • HB 963, Original Filed Version Posted 2/21/2005 at 2:17 PM

    Bill Text:   Web Page | PDF
    Analyses:   Fiscal Council (Post-Meeting) (pdf)
    Finance & Tax Committee (Post-Meeting) (pdf)
    Finance & Tax Committee (Post-Meeting) (pdf)

    Citations - Statutes (36)

    Citation Catchline Location in Bill Location In Bill Help
    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.
    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.
    199.175 Taxable situs.
    199.183 Taxpayers exempt from annual and nonrecurring taxes.
    199.185 Property exempted from annual and nonrecurring taxes.
    199.232 Powers of department.
    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.
    213.053 Confidentiality and information sharing.
    213.054 Persons claiming tax exemptions or deductions; annual report.
    213.27 Contracts with debt collection agencies and certain vendors.
    220.1845 Contaminated site rehabilitation tax credit.
    376.3078 Drycleaning facility restoration; funds; uses; liability; recovery of expenditures.
    493.6102 Inapplicability of this chapter.
    650.05 Plans for coverage of employees of political subdivisions.
    655.071 International banking facilities; definitions; notice before establishment.
    733.702 Limitations on presentation of claims.

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