The Florida Senate

SB 714: Intangible Personal Property Tax

GENERAL BILL by Atwater ; Clary ; (CO-INTRODUCERS) Fasano ; Crist ; Lynn ; Posey ; King ; Pruitt ; Jones ; Peaden ; Garcia ; Sebesta ; Wise ; Baker ; Constantine ; Bennett ; Haridopolos ; Alexander ; Dockery ; Webster

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. Repeals & amends various ss. of Ch. 199; amends FS.

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• Bill History

  Date	Chamber	Action
  11/15/2005	Senate	• Filed
  12/14/2005	Senate	• Referred to Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means
  3/3/2006	Senate	• On Committee agenda-- Commerce and Consumer Services, 03/08/06, 9:30 am, 401-S
  3/7/2006	Senate	• Introduced, referred to Commerce and Consumer Services; Banking and Insurance; Government Efficiency Appropriations; Ways and Means -SJ 00087; On Committee agenda-- Commerce and Consumer Services, 03/08/06, 9:30 am, 401-S
  3/8/2006	Senate	• Favorable by Commerce and Consumer Services; YEAS 7 NAYS 1 -SJ 00228; Now in Banking and Insurance -SJ 00228
  3/16/2006	Senate	• On Committee agenda-- Banking and Insurance, 03/21/06, 2:00 pm, 412-K
  3/21/2006	Senate	• Favorable by Banking and Insurance; YEAS 7 NAYS 1 -SJ 00276
  3/22/2006	Senate	• Now in Government Efficiency Appropriations -SJ 00276
  3/30/2006	Senate	• On Committee agenda-- Government Efficiency Appropriations, 04/04/06, 10:15 am, 110-S
  4/4/2006	Senate	• Favorable by Government Efficiency Appropriations; YEAS 5 NAYS 1 -SJ 00374; Now in Ways and Means -SJ 00374
  4/12/2006	Senate	• On Committee agenda-- Ways and Means, 04/17/06, 2:30 pm, 412-K
  4/17/2006	Senate	• Favorable by- Ways and Means; YEAS 12 NAYS 2 -SJ 00447
  4/18/2006	Senate	• Placed on Calendar, on second reading -SJ 00447
  4/20/2006	Senate	• Placed on Special Order Calendar -SJ 00501
  4/21/2006	Senate	• 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)

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• SB 714, Original Filed Version (Current Bill Version) Posted 11/15/2005 at 8:18 AM

  Bill Text:	Web Page | PDF

  Analyses:	Banking and Insurance (Post-Meeting) 3/21/2006 (pdf) Commerce and Consumer Services (Post-Meeting) 3/8/2006 (pdf) Government Efficiency Appropriations (Post-Meeting) 3/30/2006 (pdf) Ways and Means (Post-Meeting) 4/17/2006 (pdf)

  Related Bills (4)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location
  H 209 (e1)		Brummer	Similar	Last Action: 7/27/2006 Approved by Governor; Chapter No. 2006-312; See also HB 7131 (Ch. 2006-291) 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:
  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:

  Committee Votes (4)

  Date	Committee	Result
  3/8/2006 9:30 AM	Commerce and Consumer Services	7 Yeas - 1 Nays
  3/21/2006 2:00 PM	Banking and Insurance	7 Yeas - 1 Nays
  4/4/2006 10:15 AM	Government Efficiency Appropriations	5 Yeas - 1 Nays
  4/17/2006 2:30 PM	Ways and Means	12 Yeas - 2 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.

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