The Florida Senate

SB 2044: Tax Administration

GENERAL BILL by Budget Subcommittee on Finance and Tax ; (CO-INTRODUCERS) Alexander ; Bogdanoff

Tax Administration; Repeals provisions relating to liability for taxes following the sale of a business. Clarifies provisions imposing certain penalties for noncompliance with requirements for reporting taxes. Authorizes the Department of Revenue to require that sellers of alcoholic beverages or tobacco products file information reports of sales of those products to retailers in the state. Authorizes the department to release unemployment tax rate information to certain additional agents providing payroll services for employers, etc.

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• Bill History

  Date	Chamber	Action
  3/17/2011	Senate	• SPB 7068 submitted as a committee bill (SB 2044) by Budget Subcommittee on Finance and Tax • Filed
  3/24/2011	Senate	• Referred to Commerce and Tourism; Budget -SJ 287 • Original reference(s)- removed: Commerce and Tourism; Budget • References corrected to Community Affairs; Budget -SJ 285 • Now in Community Affairs • Introduced -SJ 286
  3/25/2011	Senate	• On Committee agenda-- Community Affairs, 03/28/11, 1:00 pm, 412 Knott Building
  3/28/2011	Senate	• Favorable by Community Affairs; YEAS 9 NAYS 0 -SJ 299 • Now in Budget -SJ 299
  4/1/2011	Senate	• Subreferred to Budget Subcommittee on Finance and Tax -SJ 338 • Now in Budget Subcommittee on Finance and Tax • On Committee agenda-- Budget Subcommittee on Finance and Tax, 04/06/11, 8:00 am, 301 Senate Office Building --Not Considered
  4/8/2011	Senate	• On Committee agenda-- Budget Subcommittee on Finance and Tax, 04/13/11, 9:15 am, 301 Senate Office Building --Not Considered
  5/7/2011	Senate	• Indefinitely postponed and withdrawn from consideration • Died in Budget Subcommittee on Finance and Tax, companion bill(s) passed, see CS/HB 641 (Ch. 2011-86), CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142)

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• SB 2044, Original Filed Version (Current Bill Version) Posted 3/17/2011 at 3:47 PM

  Bill Text:	Web Page | PDF

  Analyses:	Community Affairs (Pre-Meeting) 3/25/2011 (pdf) Community Affairs (Post-Meeting) 3/28/2011 (pdf) Budget Subcommittee on Finance and Tax (Pre-Meeting) 4/4/2011 (pdf)

  Related Bills (7)

  Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
  H 641 (er)	Tax Administration	Mayfield	Compare	Last Action: 5/31/2011 Chapter No. 2011-86 Location: Became Law
  H 907 (e1)	Transfer of Tax Liabillity	Wood	Compare	Last Action: 5/7/2011 S Died in Commerce and Tourism Location: In committee/council (CM)
  H 7005 (er)	Unemployment Compensation	Economic Development and Tourism Subcommittee	Compare	Last Action: 6/28/2011 Chapter No. 2011-235, companion bill(s) passed, see SB 2156 (Ch. 2011-142) Location: Became Law
  H 7247	Government Reorganization/OTTED, DCA, & AWI	Select Committee on Government Reorganization	Compare	Last Action: 5/7/2011 H Died, reference deferred, companion bill(s) passed, see CS/CS/HB 7005 (Ch. 2011-235), HB 7207 (Ch. 2011-139), CS/CS/CS/SB 408 (Ch. 2011-39), SB 1204 (Ch. 2011-34), CS/CS/SB 1346 (Ch. 2011-213), SB 2156 (Ch. 2011-142) Location: Filed
  S 728 (c2)	Unemployment Compensation	Detert	Compare	Last Action: 5/3/2011 S Laid on Table, companion bill(s) passed, see CS/CS/HB 7005 (Ch. 2011-235), SB 2156 (Ch. 2011-142) -SJ 758 Location: Laid on Table
  S 1384 (c1)	Transfer of Tax Liability	Altman	Compare	Last Action: 5/7/2011 S Died on Calendar Location: On Special Order Calendar
  S 2156 (er)	Governmental Reorganization	Budget	Compare	Last Action: 6/14/2011 Chapter No. 2011-142, companion bill(s) passed, see HB 639 (Ch. 2011-189), CS/CS/HB 879 (Ch. 2011-223), CS/CS/HB 7005 (Ch. 2011-235), CS/CS/HB 7215 (Ch. 2011-206), CS/CS/CS/SB 408 (Ch. 2011-39), SB 1204 (Ch. 2011-34), CS/CS/SB 1346 (Ch. 2011-213), SB 2000 (Ch. 2011-69) Location: Became Law

  Committee Amendments (7)

  Amendment	Sponsor	Filed	Last Committee Action	Format
  309030 - Amendment Between lines 58 and 59 insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/1/2011 3:06 PM		Web Page PDF
  786280 - Amendment Delete lines 113 - 151 and insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/4/2011 12:15 PM		Web Page PDF
  635342 - Amendment Delete lines 230 - 404 and insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/4/2011 4:24 PM		Web Page PDF
  319828 - Amendment Between lines 476 and 477 insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/4/2011 7:01 PM		Web Page PDF
  346856 - Amendment Between lines 476 and 477 insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/5/2011 7:58 AM	Withdrawn 4/11/2011	Web Page PDF
  852844 - Amendment to Amendment (346856) Delete line 16 and insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/5/2011 1:04 PM	Withdrawn 4/11/2011	Web Page PDF
  813494 - Amendment Between lines 476 and 477 insert:	Budget Subcommittee on Finance and Tax (Bogdanoff)	4/11/2011 9:44 AM		Web Page PDF

  Committee Votes (1)

  Date	Committee	Result
  3/28/2011 1:00 PM	Community Affairs	9 Yeas - 0 Nays

  Citations - Statutes (9)

  Citation	Catchline	Location in Bill Location In Bill Help
  202.31	Sale of business; liability for tax; procedures; penalty for violations.	Page 3 (pdf)
  212.10	Sale of business; liability for tax, procedure, penalty for violation.	Page 3 (pdf)
  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.	Page 3 (pdf)
  212.131		Page 4 (pdf)
  212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 6 (pdf)
  213.053	Confidentiality and information sharing.	Page 8 (pdf)
  213.758	Transfer of tax liabilities.	Page 8 (pdf)
  322.142	Color photographic or digital imaged licenses.	Page 15 (pdf)
  443.131	Contributions.	Page 16 (pdf)

  Citations - Chapter Law (1)

  Chapter Law	Section Amended	Location in Bill Location In Bill Help
  2010-280		Page 8 (pdf)

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