CS/HB 7099: Tax Administration
GENERAL BILL
by
Appropriations Committee ;
Finance and Tax Committee ;
Grant
Tax Administration; Provides that charges for storage of towed vehicles that are impounded by local, state, or federal law enforcement agency are not taxable; subjects dealer to monetary & criminal penalties for failure to collect taxes or fees; deletes provisions relating to imposition of criminal penalties after notice by DOR of requirements to register or collect taxes; revises penalties for making false or fraudulent return with intent to evade payment of tax; authorizes DOR to adopt rules for deposit of cash, bond, or other security; provides for distribution of certain taxes generated by visitor activity at Kennedy Space Center & Cape Canaveral Air Force Station to Florida Institute of Technology; revises due date for funds collected by clerks of court; provides retroactive application; subjects person to criminal penalties & monetary penalties for actions involving automated sales suppression device, zapper, or phantom-ware; defines sales suppression devices & phantom-ware as contraband; provides absolute defense by retailer, dealer, or vendor against purchaser's claim for refund; redefines term "qualified capital expenditures"; authorizes DHSMV to release photographs or digital images to DOR to identify individuals for purposes of tax administration; revises date when imposition of ninth-cent fuel tax will be levied; revises date when impositions & rate changes of local option fuel tax shall be levied; imposes requirement on employers to produce records for DEO or its tax collection service provider as prerequisite for reduction in rate of unemployment tax; provides for calculating interest rate for past due contributions & reimbursements, & delinquent, erroneous, incomplete, or insufficient reports.
Effective Date: 7/1/2012
Last Action:
5/9/2013
House -
Veto Message transmitted to Secretary of State
Bill Text:
PDF
Bill History
Date |
Chamber |
Action |
2/6/2012 |
House |
• Filed
|
2/7/2012 |
House |
• Referred to Appropriations Committee -HJ 522
• Introduced -HJ 522
|
2/13/2012 |
House |
• On Committee agenda-- Appropriations Committee, 02/15/12, 8:00 am, Webster Hall
|
2/15/2012 |
House |
• CS by- Appropriations Committee; YEAS 20 NAYS 1 -HJ 671
|
2/16/2012 |
House |
• Pending review of CS -under Rule 7.19(c)
• CS by Appropriations Committee read 1st time -HJ 668
|
2/17/2012 |
House |
• Placed on Calendar -HJ 682
|
2/20/2012 |
House |
• Placed on Special Order Calendar, 02/22/12
|
2/22/2012 |
House |
• Read 2nd time -HJ 696
• Amendment(s) adopted (839637, 896811) -HJ 698
• Placed on 3rd reading
|
2/23/2012 |
House |
• Read 3rd time -HJ 744
• Amendment(s) adopted (117875) -HJ 745
• CS passed as amended; YEAS 113 NAYS 0 -HJ 745
|
2/24/2012 |
Senate |
• In Messages
|
3/5/2012 |
Senate |
• Received -SJ 865
• Referred to Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 865
|
3/9/2012 |
Senate |
• Withdrawn from Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 1325
• Placed on Calendar, on 2nd reading -SJ 1325
• Substituted for CS/CS/SB 1304 -SJ 1326
• Read 2nd time -SJ 1325
• Amendment(s) adopted (226660, 401932, 499908, 628880, 822318) -SJ 1326
• Read 3rd time -SJ 1328
• CS passed as amended; YEAS 33 NAYS 4 -SJ 1328
• Reconsidered -SJ 1403
• Amendment(s) reconsidered, withdrawn (401932) -SJ 1403
• CS passed as amended; YEAS 30 NAYS 8 -SJ 1403
|
3/9/2012 |
House |
• In returning messages
• Was taken up -HJ 1667
• Concurred in 4 amendment(s) (226660, 499908, 628880, 822318) -HJ 1668
• CS passed as amended; YEAS 97 NAYS 16 -HJ 1669
• Ordered engrossed, then enrolled -HJ 1669
|
4/13/2012 |
|
• Signed by Officers and presented to Governor
|
4/27/2012 |
|
• Vetoed by Governor, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174)
|
3/5/2013 |
House |
• Veto Message received -HJ 9
|
5/9/2013 |
House |
• Veto Message transmitted to Secretary of State
|
Related Bills
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
|
|
H 1399
(e2)
|
Transportation |
Brandes |
Compare |
Last Action: 3/9/2012 S Died in Transportation, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), 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: In committee/council (TR)
|
|
S 1304
(c2)
|
Tax Administration |
Budget Subcommittee on Finance and Tax |
Compare |
Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
Location: Laid on Table
|
|
S 1866
(c2)
|
Department of Transportation |
Latvala |
Compare |
Last Action: 3/9/2012 S Died on Calendar, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/HB 1197 (Ch. 2012-83), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), SB 1998 (Ch. 2012-128)
Location: On 2nd Reading Calendar
|
|
Bill Text
Version |
Posted |
Format |
H 7099 Filed |
2/6/2012 9:10 AM |
PDF
|
H 7099 c1 |
2/16/2012 1:24 PM |
PDF
|
H 7099 e1 |
2/22/2012 7:45 PM |
PDF
|
H 7099 e2 |
2/23/2012 2:24 PM |
PDF
|
H 7099 e3 |
3/13/2012 10:49 AM |
PDF
|
H 7099 er |
3/16/2012 1:25 PM |
PDF
|
Committee Amendments
H 7099 Filed
Amendment |
Sponsor |
Filed |
Last Committee Action |
Format |
171541 - Amendment
Between lines 54 and 55, insert:
|
Horner |
2/14/2012 9:27 PM
|
Adopted without Objection
2/15/2012
|
PDF
|
Floor Amendments
H 7099 c1
Amendments |
Sponsor |
Filed |
Last Floor Action |
Format |
839637 - Amendment
Remove lines 58-292 and insert:
|
Precourt |
2/21/2012 1:51 PM
|
House:
Adopted
2/22/2012
|
PDF
|
444371 - Amendment
Between lines 383 and 384, insert:
|
Nunez |
2/21/2012 1:39 PM
|
House:
Withdrawn
2/22/2012
|
PDF
|
896811 - Amendment
Between lines 771 and 772, insert:
|
Horner |
2/21/2012 12:55 PM
|
House:
Adopted
2/22/2012
|
PDF
|
H 7099 e1
Amendments |
Sponsor |
Filed |
Last Floor Action |
Format |
117875 - Amendment
Remove line 71 and insert:
|
Precourt |
2/23/2012 8:07 AM
|
House:
Adopted
2/23/2012
|
PDF
|
H 7099 e2
Amendments |
Sponsor |
Filed |
Last Floor Action |
Format |
822318 - Amendment
Delete lines 63 - 318.
|
Norman |
3/9/2012 11:48 AM
(Late Filed)
|
House:
Concur
3/9/2012
|
Web Page
PDF
|
226660 - Amendment
Between lines 318 and 319 insert:
|
Norman |
3/9/2012 11:48 AM
(Late Filed)
|
House:
Concur
3/9/2012
|
Web Page
PDF
|
401932 - Amendment
Between lines 318 and 319 insert:
|
Bogdanoff |
3/9/2012 6:20 PM
(Late Filed)
|
Senate:
Withdrawn
3/9/2012
|
Web Page
PDF
|
499908 - Amendment
Between lines 676 and 677 insert:
|
Altman |
3/9/2012 11:49 AM
(Late Filed)
|
House:
Concur
3/9/2012
|
Web Page
PDF
|
628880 - Amendment
Between lines 739 and 740 insert:
|
Norman |
3/9/2012 11:48 AM
(Late Filed)
|
House:
Concur
3/9/2012
|
Web Page
PDF
|
876218 - Amendment
Between lines 956 and 957 insert:
|
Altman |
3/8/2012 8:47 PM
|
Senate:
Withdrawn
3/9/2012
|
Web Page
PDF
|
443652 - Amendment
Between lines 956 and 957 insert:
|
Margolis |
3/9/2012 11:41 AM
(Late Filed)
|
Senate:
Withdrawn
3/9/2012
|
Web Page
PDF
|
Bill Analyses
Type |
Analysis |
Author |
Posted |
Format |
Bill Analysis |
H 7099
|
Finance and Tax Committee
(Post-Meeting) |
3/19/2012 2:16 PM |
PDF
|
Bill Analysis |
H 7099
|
Appropriations Committee
(Post-Meeting) |
2/16/2012 1:20 PM |
PDF
|
Vote History - Committee
No Committee Vote History Available
Vote History - Floor
Citations - Statutes (15)
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 4 (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 7 (pdf) |
212.14
|
Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. |
Page 10 (pdf) |
212.18
|
Administration of law; registration of dealers; rules. |
Page 11 (pdf) |
212.20
|
Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. |
Page 17 (pdf) |
213.13
|
Electronic remittance and distribution of funds collected by clerks of the court. |
Page 21 (pdf) |
213.295 |
|
Page 21 (pdf) |
213.756
|
Funds collected are state tax funds. |
Page 23 (pdf) |
220.153
|
Apportionment by sales factor. |
Page 24 (pdf) |
322.142
|
Color photographic or digital imaged licenses. |
Page 25 (pdf) |
336.021
|
County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. |
Page 26 (pdf) |
336.025
|
County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. |
Page 27 (pdf) |
443.131
|
Contributions. |
Page 30 (pdf) |
443.141
|
Collection of contributions and reimbursements. |
Page 31 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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