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CS/CS/SB 1304: Tax Administration

GENERAL BILL by Budget ; Budget Subcommittee on Finance and Tax ; Budget Subcommittee on Finance and Tax

Tax Administration; Revising the excise tax rates levied upon each ton of phosphate rock severed; specifying the period during which the rates apply; revising the distribution of the revenues received; deleting obsolete provisions; providing that charges for the storage of towed vehicles are taxable, unless the vehicles are impounded by a local, state, or federal law enforcement agency; subjecting a dealer to monetary and criminal penalties for the willful failure to collect certain taxes or fees after notice of the duty to collect the taxes or fees by the Department of Revenue, etc.

Effective Date: except as otherwise expressly provided in this act, this act shall take effect July 1, 2012
 Last Action: 3/9/2012 Senate - Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
Bill Text: Web Page | PDF
Senate Committee References:
  1. Budget Subcommittee on Finance and Tax (BFT)
  2. Budget (BC)

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  • Bill History

    Date Chamber Action
    12/15/2011 Senate • SPB 7038 submitted as a committee bill (SB 1304) by Budget Subcommittee on Finance and Tax
    • Filed
    1/11/2012 Senate • Referred to Budget; Rules -SJ 142
    1/13/2012 Senate • Subreferred to Budget Subcommittee on Finance and Tax -SJ 161
    • Now in Budget Subcommittee on Finance and Tax
    • Introduced -SJ 142
    1/19/2012 Senate • On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building
    1/24/2012 Senate • CS by Budget Subcommittee on Finance and Tax; YEAS 5 NAYS 0 -SJ 280
    1/25/2012 Senate • Now in Budget -SJ 280
    1/27/2012 Senate • CS by Budget Subcommittee on Finance and Tax read 1st time -SJ 289
    2/23/2012 Senate • On Committee agenda-- Budget, 02/28/12, 4:30 pm, 412 Knott Building --Not Considered
    2/28/2012 Senate • On Committee agenda-- Budget, 02/29/12, 2:00 pm, 412 Knott Building
    2/29/2012 Senate • CS/CS by Budget; YEAS 19 NAYS 0 -SJ 776
    3/2/2012 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    • CS/CS by Budget read 1st time -SJ 778
    3/5/2012 Senate • Now in Rules
    3/7/2012 Senate • Withdrawn from Rules -SJ 907
    • Placed on Calendar, on 2nd reading -SJ 907
    • Placed on Special Order Calendar, 03/09/12
    3/9/2012 Senate • Read 2nd time -SJ 1325
    • Substituted CS/HB 7099 (Vetoed by Governor) -SJ 1326
    • Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326

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  • CS/CS/SB 1304, Committee Substitute 2 (Current Bill Version) Posted 3/2/2012 at 11:24 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget (Post-Meeting) 3/5/2012 (pdf)

    Related Bills (5)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 599 (er) Transportation and Mitigation Programs Pilon Compare Last Action: 4/29/2012 Chapter No. 2012-174, companion bill(s) passed, see CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: Became Law     		Track This Bill
    H 1201 Transportation Accessibility Nunez Compare Last Action: 3/9/2012 H Died in Transportation and Highway Safety Subcommittee, companion bill(s) passed, see HB 7087 (Ch. 2012-32)
    Location: In committee/council (THSS)     		Track This Bill
    H 7087 (er) Economic Development Finance and Tax Committee Compare Last Action: 3/28/2012 Chapter No. 2012-32, companion bill(s) passed, see CS/HB 517 (Ch. 2012-61), CS/CS/CS/HB 599 (Ch. 2012-174), HB 693 (Ch. 2012-208)
    Location: Became Law     		Track This Bill
    H 7099 (er) Tax Administration Finance and Tax Committee Compare Last Action: 5/9/2013 H Veto Message transmitted to Secretary of State
    Location: Vetoed by Governor     		Track This Bill
    S 1392 (e1) Transportation Accessibility Benacquisto Compare Last Action: 3/9/2012 H Died in Messages, companion bill(s) passed, see HB 7087 (Ch. 2012-32)
    Location: In messages from Senate     		Track This Bill

    Floor Amendments (2)

    Amendment Sponsor Filed Last Floor Action Format
    813758 - Amendment
    Between lines 756 and 757 insert:     		Altman 3/9/2012
    10:41 AM
    (Late Filed)     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF
    357172 - Amendment
    Between lines 1063 and 1064 insert:     		Altman 3/8/2012
    4:53 PM     		Senate: Withdrawn
    3/9/2012     		Web Page
    PDF

    Citations - Statutes (16)

    Citation Catchline Location in Bill Location In Bill Help
    211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. Page 3 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 12 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 13 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 16 (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 17 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 20 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 22 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 27 (pdf)
    213.295 Page 27 (pdf)
    213.756 Funds collected are state tax funds. Page 29 (pdf)
    220.153 Apportionment by sales factor. Page 30 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 31 (pdf)
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 32 (pdf)
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 32 (pdf)
    443.131 Contributions. Page 36 (pdf)
    443.141 Collection of contributions and reimbursements. Page 37 (pdf)

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  • CS/SB 1304, Committee Substitute 1 Posted 1/25/2012 at 8:07 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget Subcommittee on Finance and Tax (Post-Meeting) 2/9/2012 (pdf)
    Budget (Pre-Meeting) 2/27/2012 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7099 (e2) Tax Administration Finance and Tax Committee Compare Last Action: 5/9/2013 H Veto Message transmitted to Secretary of State
    Location: Vetoed by Governor     		Track This Bill

    Committee Amendments (6)

    Amendment Sponsor Filed Last Committee Action Format
    708046 - Amendment
    Between lines 56 and 57 insert:     		Budget
    (Bogdanoff)     		2/27/2012
    4:06 PM     		Withdrawn
    3/2/2012     		Web Page
    PDF
    500824 - Amendment
    Before line 57 insert:     		Budget
    (Hays)     		2/27/2012
    4:07 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    114152 - Amendment
    Delete lines 70 - 72 and insert:     		Budget
    (Bogdanoff)     		2/27/2012
    3:22 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    832714 - Amendment
    Between lines 162 and 163 insert:     		Budget
    (Altman)     		2/28/2012
    9:20 AM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    665438 - Amendment
    Between lines 500 and 501 insert:     		Budget
    (Bogdanoff)     		2/27/2012
    3:22 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF
    290932 - Amendment
    Between lines 558 and 559 insert:     		Budget
    (Norman)     		2/27/2012
    7:20 PM     		Replaced by Committee Substitute
    3/2/2012     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/29/2012 2:00 PM Budget 19 Yeas - 0 Nays

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 3 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. 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 6 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 9 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 11 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 16 (pdf)
    213.295 Page 16 (pdf)
    220.153 Apportionment by sales factor. Page 18 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 19 (pdf)
    443.131 Contributions. Page 20 (pdf)
    443.141 Collection of contributions and reimbursements. Page 21 (pdf)

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  • SB 1304, Original Filed Version Posted 12/15/2011 at 11:21 AM

    Bill Text:   Web Page | PDF
    Analyses:   Budget Subcommittee on Finance and Tax (Pre-Meeting) 1/23/2012 (pdf)

    Committee Amendments (2)

    Amendment Sponsor Filed Last Committee Action Format
    567906 - Amendment
    Between lines 51 and 52 insert:     		Budget Subcommittee on Finance and Tax
    (Altman)     		1/24/2012
    9:24 AM     		Replaced by Committee Substitute
    1/24/2012     		Web Page
    PDF
    840698 - Amendment
    Between lines 479 and 480 insert:     		Budget Subcommittee on Finance and Tax
    (Altman)     		1/24/2012
    9:24 AM     		Replaced by Committee Substitute
    1/24/2012     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    1/24/2012 1:00 PM Budget Subcommittee on Finance and Tax 5 Yeas - 0 Nays

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 2 (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 5 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 8 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 10 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 15 (pdf)
    213.295 Page 15 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 17 (pdf)
    443.131 Contributions. Page 18 (pdf)
    443.141 Collection of contributions and reimbursements. Page 20 (pdf)

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