CS/HB 209: Intangible Personal Property Tax
GENERAL BILL by Brummer ; (CO-INTRODUCERS) Allen ; Ambler ; Anderson ; Baxley ; Benson ; Bilirakis ; Bowen ; Brown ; Cannon ; Carroll ; Clarke ; Culp ; Davis ; Detert ; Domino ; Glorioso ; Goodlette ; Grant ; Grimsley ; Harrell ; Hasner ; Homan ; Kottkamp ; Dick ; Legg ; Lopez-Cantera ; Mahon ; Murzin ; Needelman ; Negron ; Patterson ; Reagan ; Sansom ; Stargel ; Troutman ; Waters ; 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 provisions 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. Repeals & amends various ss. of Ch. 199; amends FS.
Effective Date: 01/01/2007 except as otherwise provided
Last Action: 7/27/2006 - Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291)
Bill Text: Web Page | PDF
Last Action: 7/27/2006 - Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291)
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 10/6/2005 House • Filed
10/18/2005 House • Referred to Finance & Tax (FC); Fiscal Council
10/28/2005 House • On Committee agenda-- Finance & Tax (FC), 11/10/05, 8:00 am, 404-H
11/10/2005 House • Favorable with CS amendment by Finance & Tax (FC); YEAS 5 NAYS 3
11/15/2005 House • Pending review of CS under Rule 6.3(b)
11/22/2005 House • Now in Fiscal Council
1/27/2006 House • On Council agenda-- Fiscal Council, 02/09/06, 1:00 pm, 212-K
2/9/2006 House • Favorable by- Fiscal Council; YEAS 12 NAYS 3
2/13/2006 House • Placed on Calendar
3/7/2006 House • Introduced, referred to Finance & Tax (FC); Fiscal Council -HJ 00027; On Committee agenda-- Finance & Tax (FC), 11/10/05, 8:00 am, 404-H; Favorable with CS amendment by Finance & Tax (FC); YEAS 5 NAYS 3 -HJ 00134; Pending review of CS under Rule 6.3(b); Now in Fiscal Council -HJ 00134; On Council agenda-- Fiscal Council, 02/09/06, 1:00 pm, 212-K; Favorable by- Fiscal Council; YEAS 12 NAYS 3 -HJ 00141; Placed on Calendar -HJ 00141
3/21/2006 House • Placed on Special Order Calendar; Read second time -HJ 00256; Ordered engrossed -HJ 00256
3/23/2006 House • Read third time -HJ 00276; Passed as amended; YEAS 100 NAYS 20 -HJ 00276
3/29/2006 Senate • In Messages
4/19/2006 Senate • Received, referred to Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means -SJ 00461
4/21/2006 Senate • Withdrawn from Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means -SJ 00531; Substituted for SB 714 -SJ 00531; Read second time -SJ 00531
4/26/2006 Senate • Read third time -SJ 00555; Passed; YEAS 31 NAYS 9 -SJ 00555
4/27/2006 House • Ordered enrolled -HJ 00831
7/24/2006 • Signed by Officers and presented to Governor
7/27/2006 • Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291)
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CS/HB 209, Enrolled (Current Bill Version) Posted 5/1/2006 at 11:44 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (5)
Bill Number Subject Filed By Relationship Last Action and Location S 714 Intangible Personal Property Tax Atwater, Clary Similar Last Action: 4/21/2006 S Placed on Special Order Calendar; Substituted HB 209 -SJ 00531; Laid on Table, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312)
Location:H 711 Intangible Personal Property Tax Kottkamp Compare Last Action: 5/5/2006 H Died in Committee on Finance & Tax (FC), Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312)
Location:H 7131 (e2) Needelman Compare Last Action: 6/22/2006 Approved by Governor; Chapter No. 2006-291; See also HB 209 (Ch. 2006-312)
Location:S 260 Intangible Personal Property Tax Haridopolos Compare Last Action: 5/5/2006 S Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312)
Location:S 1946 Intangible Personal Property Tax Clary Compare Last Action: 5/5/2006 S Died in Committee on Commerce and Consumer Services, Link/Iden/Sim/Compare passed, refer to HB 209 (Ch. 2006-312)
Location:Citations - Statutes (38)
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. 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. -
CS/HB 209, Engrossed 1 Posted 3/21/2006 at 3:12 PM
Bill Text: Web Page | PDF Analyses: None Floor Votes (2)
Date Chamber Result 3/23/2006 2:22 PM House 100 Yeas - 20 Nays 4/26/2006 12:07 PM Senate 31 Yeas - 9 Nays Citations - Statutes (38)
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. 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. -
CS/HB 209, Committee Substitute 1 Posted 11/15/2005 at 2:19 PM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (38)
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. 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. -
HB 209, Original Filed Version Posted 10/6/2005 at 2:08 PM
Bill Text: Web Page | PDF Analyses: Fiscal Council (Post-Meeting) (pdf)
Fiscal Council (Post-Meeting) (pdf)
Fiscal Council (Post-Meeting) (pdf)
Finance & Tax Committee (Post-Meeting) (pdf)
Finance & Tax Committee (Post-Meeting) (pdf)
Citations - Statutes (38)
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. 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.