CS/SB 2482: Tax Administration [FPCC]
GENERAL BILL by Finance and Tax ; Haridopolos
Tax Administration [FPCC]; includes tax warrant as subordinate lienholder for purposes of disbursement of surplus funds after judicial sale; provides for adjustments in communications services tax distributions to correct for misallocations between jurisdictions; authorizes DOR to issue temp. fuel licenses during declared state of emergency or declared disaster; provides for reimbursement of portion of certain ad valorem taxes & sales taxes paid, etc. Amends FS. APPROPRIATION: $1,231,500.
Last Action: 6/12/2007 - Approved by Governor; Chapter No. 2007-106
Bill Text: Web Page | PDF
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Bill History
Date Chamber Action 3/1/2007 Senate • Filed
3/20/2007 Senate • Introduced, referred to Finance and Tax; General Government Appropriations -SJ 00176
4/16/2007 Senate • On Committee agenda-- Finance and Tax, 04/19/07, 3:30 pm, 301-S
4/19/2007 Senate • CS by Finance and Tax; YEAS 5 NAYS 0 -SJ 00544; CS read 1st time on 04/25/07 -SJ 00561
4/23/2007 Senate • Pending reference review under Rule 4.7(2); Now in General Government Appropriations -SJ 00545
4/25/2007 Senate • Withdrawn from General Government Appropriations -SJ 00543; Placed on Calendar, on 2nd reading
4/27/2007 Senate • Placed on Special Order Calendar; Read 2nd time -SJ 00684; Amendment(s) adopted (931034, 842266, 841872, 791402, 770262, 664916, 602040, 583386, 495912, 475268, 463796, 342060, 335842, 272824, 034194) -SJ 00684; Ordered engrossed -SJ 00686
4/30/2007 Senate • Read 3rd time -SJ 00705; Amendment(s) adopted (254796) -SJ 00705; CS passed as amended (254796); YEAS 39 NAYS 0 -SJ 00705
4/30/2007 House • In Messages; Received, referred to Calendar -HJ 00901
5/1/2007 House • Placed on Special Order Calendar; Substituted for HB 7213 -HJ 00934; Read 2nd time -HJ 00934
5/2/2007 House • Read 3rd time -HJ 00980; Amendment(s) adopted -HJ 00983; CS passed as amended; YEAS 113 NAYS 0 -HJ 00986
5/2/2007 Senate • In returning messages
5/3/2007 Senate • Concurred (214927) -SJ 00912; CS passed as amended (214927); YEAS 39 NAYS 0 -SJ 00914; Ordered engrossed, then enrolled -SJ 00914
5/31/2007 • Signed by Officers and presented to Governor
6/12/2007 • Approved by Governor; Chapter No. 2007-106
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CS/SB 2482, Enrolled (Current Bill Version) Posted 5/7/2007 at 11:22 AM
Bill Text: Web Page | PDF Analyses: None Related Bills (4)
Bill Number Subject Filed By Relationship Last Action and Location H 567 (e1) Communications Services Tax Reagan Compare Last Action: 5/4/2007 S Died in Messages, Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106)
Location:H 1261 Tax Administration Domino Compare Last Action: 5/4/2007 H Died in Committee on State Affairs (GEA), Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106)
Location:H 7213 Taxation Government Efficiency & Accountability Council Compare Last Action: 5/1/2007 H Placed on Special Order Calendar; Substituted CS/SB 2482; Laid on Table, Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106) -HJ 00934
Location:S 158 (c1) Homestead Property Assessment [RPCC] Geller Compare Last Action: 5/4/2007 S Died in Committee on General Government Appropriations, Link/Iden/Sim/Compare passed, refer to CS/SB 2482 (Ch. 2007-106)
Location:Citations - Statutes (32)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 193.1551 Assessment of certain homestead property damaged in 2004 named storms. 196.192 Exemptions from ad valorem taxation. 196.193 Exemption applications; review by property appraiser. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. 197.572 Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.16 Payment. 202.18 Allocation and disposition of tax proceeds. 202.20 Local communications services tax conversion rates. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue. -
CS/SB 2482, Engrossed 3 Posted 5/7/2007 at 11:09 AM
Bill Text: Web Page | PDF Analyses: None Citations - Statutes (32)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 193.1551 Assessment of certain homestead property damaged in 2004 named storms. 196.192 Exemptions from ad valorem taxation. 196.193 Exemption applications; review by property appraiser. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. 197.572 Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.16 Payment. 202.18 Allocation and disposition of tax proceeds. 202.20 Local communications services tax conversion rates. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue. -
CS/SB 2482, Engrossed 2 Posted 4/30/2007 at 12:12 PM
Bill Text: Web Page | PDF Analyses: None Floor Amendments (4)
Amendment Sponsor Filed Last Floor Action Format 032401 - Amendment
Patterson 5/1/2007
11:30 AMWeb Page
PDF887735 - Substitute Amendment (032401)
Patterson 5/1/2007
7:23 PMWeb Page
PDF454089 - Amendment to Substitute (887735)
Patterson 5/2/2007
10:26 AMWeb Page
PDF214927 - Substitute Amendment (032401)
Patterson 5/2/2007
4:34 PMWeb Page
PDFFloor Votes (2)
Date Chamber Result 5/2/2007 1:23 PM House 113 Yeas - 0 Nays 5/3/2007 12:32 PM Senate 39 Yeas - 0 Nays Citations - Statutes (32)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 193.1551 Assessment of certain homestead property damaged in 2004 named storms. 196.192 Exemptions from ad valorem taxation. 196.193 Exemption applications; review by property appraiser. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. 197.572 Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.16 Payment. 202.18 Allocation and disposition of tax proceeds. 202.20 Local communications services tax conversion rates. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue. -
CS/SB 2482, Engrossed 1 Posted 4/27/2007 at 7:52 PM
Bill Text: Web Page | PDF Analyses: None Floor Amendments (1)
Amendment Sponsor Filed Last Floor Action Format 254796 - Amendment
Haridopolos 4/30/2007
10:26 AMSenate: Adopted
4/30/2007Web Page
PDFFloor Votes (1)
Date Chamber Result 4/30/2007 11:24 AM Senate 39 Yeas - 0 Nays Citations - Statutes (32)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 193.1551 Assessment of certain homestead property damaged in 2004 named storms. 196.192 Exemptions from ad valorem taxation. 196.193 Exemption applications; review by property appraiser. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. 197.572 Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.16 Payment. 202.18 Allocation and disposition of tax proceeds. 202.20 Local communications services tax conversion rates. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue. -
CS/SB 2482, Committee Substitute 1 Posted 4/23/2007 at 10:47 AM
Bill Text: Web Page | PDF Analyses: Finance and Tax (Post-Meeting) 4/19/2007 (pdf)
House Message Summary (pdf)
Floor Amendments (15)
Amendment Sponsor Filed Last Floor Action Format 342060 - Amendment
Haridopolos 4/26/2007
4:42 PMSenate: Adopted
4/27/2007Web Page
PDF664916 - Amendment
Haridopolos 4/26/2007
5:00 PMSenate: Adopted
4/27/2007Web Page
PDF791402 - Amendment
Haridopolos 4/26/2007
5:00 PMSenate: Adopted
4/27/2007Web Page
PDF495912 - Amendment
Haridopolos 4/26/2007
5:00 PMSenate: Adopted
4/27/2007Web Page
PDF272824 - Amendment
Haridopolos 4/26/2007
5:01 PMSenate: Adopted
4/27/2007Web Page
PDF602040 - Amendment
Haridopolos 4/26/2007
5:01 PMSenate: Adopted
4/27/2007Web Page
PDF335842 - Amendment
Haridopolos 4/26/2007
5:01 PMSenate: Adopted
4/27/2007Web Page
PDF583386 - Amendment
Haridopolos 4/26/2007
5:02 PMSenate: Adopted
4/27/2007Web Page
PDF841872 - Amendment
Haridopolos 4/26/2007
5:02 PMSenate: Adopted
4/27/2007Web Page
PDF034194 - Amendment
Haridopolos 4/26/2007
5:03 PMSenate: Adopted
4/27/2007Web Page
PDF842266 - Amendment
Haridopolos 4/26/2007
5:03 PMSenate: Adopted
4/27/2007Web Page
PDF931034 - Amendment
Haridopolos 4/26/2007
5:03 PMSenate: Adopted
4/27/2007Web Page
PDF463796 - Amendment
Haridopolos 4/26/2007
5:06 PMSenate: Adopted
4/27/2007Web Page
PDF770262 - Amendment
Haridopolos 4/26/2007
5:06 PMSenate: Adopted
4/27/2007Web Page
PDF475268 - Amendment
Haridopolos 4/26/2007
5:06 PMSenate: Adopted
4/27/2007Web Page
PDFCitations - Statutes (32)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 193.1551 Assessment of certain homestead property damaged in 2004 named storms. 196.192 Exemptions from ad valorem taxation. 196.193 Exemption applications; review by property appraiser. 196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. 197.572 Easements for public service purposes or for drainage or ingress and egress survive tax sales and deeds. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.16 Payment. 202.18 Allocation and disposition of tax proceeds. 202.20 Local communications services tax conversion rates. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue. -
SB 2482, Original Filed Version Posted 3/1/2007 at 11:00 AM
Bill Text: Web Page | PDF Analyses: None Committee Amendments (24)
Amendment Sponsor Filed Last Committee Action Format 932956 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:27 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF472124 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:27 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF765166 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:27 PMWithdrawn
4/19/2007Web Page
PDF714492 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:27 PMWithdrawn
4/19/2007Web Page
PDF821214 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:27 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF374846 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF273572 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF110750 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF574362 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF843310 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF241326 - Amendment
Finance and Tax
(Geller)4/18/2007
3:28 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF531988 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:30 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF245356 - Amendment
Finance and Tax
(Haridopolos)4/18/2007
3:30 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF743782 - Amendment
Finance and Tax
(Storms)4/18/2007
3:36 PMWithdrawn
4/19/2007Web Page
PDF105282 - Substitute Amendment (743782)
Finance and Tax
(Storms)4/18/2007
3:36 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF253190 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
9:30 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF262824 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
9:31 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF960784 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
10:05 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF702962 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
10:05 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF205284 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
10:09 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF284494 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
10:35 AMReplaced by Committee Substitute
4/19/2007Web Page
PDF091610 - Amendment
Finance and Tax
(Geller)4/19/2007
1:01 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF735490 - Amendment
Finance and Tax
(Haridopolos)4/19/2007
1:30 PMReplaced by Committee Substitute
4/19/2007Web Page
PDF162478 - Amendment
Finance and Tax
(Geller)4/19/2007
2:37 PMReplaced by Committee Substitute
4/19/2007Web Page
PDFCommittee Votes (1)
Date Committee Result 4/19/2007 3:30 PM Finance and Tax View Vote Record Citations - Statutes (25)
Citation Catchline Location in Bill Location In Bill Help 45.032 Disbursement of surplus funds after judicial sale. 198.13 Tax return to be made in certain cases; certificate of nonliability. 202.18 Allocation and disposition of tax proceeds. 202.28 Credit for collecting tax; penalties. 202.30 Payment of taxes by electronic funds transfer; filing of returns by electronic data interchange. 206.02 Application for license; temporary license; terminal suppliers, importers, exporters, blenders, biodiesel manufacturers, and wholesalers. 206.021 Application for license; carriers. 206.9943 Pollutant tax license. 211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. 212.02 Definitions. 212.05 Sales, storage, use tax. 212.0506 Taxation of service warranties. 212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. 212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. 212.095 Refunds. 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. 213.755 Filing of returns and payment of taxes by electronic means. 220.21 Returns and records; regulations. 443.1216 Employment. 443.1316 Unemployment tax collection services; interagency agreement. 443.141 Collection of contributions and reimbursements. 624.511 Tax statement; overpayments. 832.062 Prosecution for worthless checks, drafts, debit card orders, or electronic funds transfers made to pay any tax or associated amount administered by the Department of Revenue.