HB 7099: Taxation
GENERAL BILL by Finance and Tax Committee ; Gaetz ; (CO-INTRODUCERS) Albritton ; Avila ; Combee ; Nunez ; Rodrigues, R.
Taxation; Specifying additional uses for revenues received from tourist development taxes for certain coastal counties; revising an economic development ad valorem tax exemption for certain enterprise zone businesses; revising a date relating to the payment of debt service for certain bonds; providing procedures to be used when a person, other than a dealer, is required but fails to remit certain taxes; exempting the sales of food or drinks by certain qualified veterans' organizations; adopting the 2016 version of the Internal Revenue Code; authorizing the Division of Alcoholic Beverages and Tobacco within the Department of Business and Professional Regulation to independently verify certain reported information; authorizing certain dealers to elect not to participate in such tax exemptions, etc. APPROPRIATION: $330,356
Effective Date: 7/1/2016
Last Action: 4/13/2016 - Chapter No. 2016-220, companion bill(s) passed, see CS/CS/SB 698 (Ch. 2016-190)
Bill Text: PDF
Last Action: 4/13/2016 - Chapter No. 2016-220, companion bill(s) passed, see CS/CS/SB 698 (Ch. 2016-190)
Bill Text: PDF
Senate Committee References:
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 2/4/2016 | House |
• Filed • Referred to Calendar -HJ 391 • Introduced -HJ 390 |
| 2/5/2016 | House |
• Placed on Special Order Calendar, 02/10/16 |
| 2/10/2016 | House |
• Read 2nd time -HJ 423 • Amendment(s) adopted (021889, 800713) -HJ 425 • Amendment(s) failed (035209, 215155, 434843, 525401, 635721, 666241, 807323, 965269) -HJ 425 • Placed on 3rd reading |
| 2/11/2016 | House |
• Read 3rd time -HJ 446 • Amendment(s) adopted (244717) -HJ 447 • Passed as amended; YEAS 96 NAYS 17 -HJ 447 |
| 2/17/2016 | Senate |
• In Messages • Referred to Appropriations -SJ 432 |
| 2/18/2016 | Senate |
• Received -SJ 432 |
| 2/25/2016 | Senate |
• On Committee agenda-- Appropriations, 03/01/16, 10:00 am, 412 Knott Building --Temporarily Postponed |
| 3/2/2016 | Senate |
• On Committee agenda-- Appropriations, 03/03/16, 8:00 am, 412 Knott Building |
| 3/3/2016 | Senate |
• Favorable with 1 amendment(s) by- Appropriations (673118); YEAS 18 NAYS 0 -SJ 725 |
| 3/4/2016 | Senate |
• Pending reference review -under Rule 4.7(2) - (Amendments) |
| 3/7/2016 | Senate |
• Placed on Calendar, on 2nd reading |
| 3/8/2016 | Senate |
• Placed on Special Order Calendar, 03/10/16 |
| 3/10/2016 | Senate |
• Read 2nd time -SJ 943 • Amendment(s) adopted (673118) -SJ 944 • Placed on 3rd reading |
| 3/11/2016 | Senate |
• Read 3rd time -SJ 1433 • Passed as amended; YEAS 35 NAYS 4 -SJ 1434 |
| 3/11/2016 | House |
• In returning messages • Was taken up -HJ 1422 • Concurred in 1 amendment(s) (673118) -HJ 1431 • Passed as amended; YEAS 105 NAYS 9 -HJ 1431 • Ordered engrossed, then enrolled -HJ 1431 |
| 3/30/2016 |
• Signed by Officers and presented to Governor |
|
| 4/13/2016 |
• Approved by Governor • Chapter No. 2016-220, companion bill(s) passed, see CS/CS/SB 698 (Ch. 2016-190) |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 115 | Exemption from the Sales and Use Tax for Certain Machinery and Equipment | Magar | Compare |
Last Action: 3/11/2016 H Died in Finance and Tax Committee, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (FTC) |
|
| H 551 | Aviation Fuel Taxes | Moraitis | Compare |
Last Action: 3/11/2016 H Died in Finance and Tax Committee, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (FTC) |
|
| H 1079 (c1) | Alcoholic Beverages and Tobacco | Rodrigues | Compare |
Last Action: 3/3/2016 H Laid on Table, companion bill(s) passed, see CS/CS/SB 698 (Ch. 2016-190), HB 7099 (Ch. 2016-220) -HJ 714
Location: Laid on Table |
|
| H 1203 (c2) | Tourist Development Taxes | Drake | Compare |
Last Action: 3/11/2016 H Died in Economic Affairs Committee, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (EAC) |
|
| S 98 (c1) | Exemption from the Sales and Use Tax for Certain Machinery and Equipment | Hukill | Compare |
Last Action: 3/11/2016 S Died in Appropriations, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (AP) |
|
| S 698 (er) | Alcoholic Beverages and Tobacco | Bradley | Compare |
Last Action: 4/6/2016 Chapter No. 2016-190, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: Became Law |
|
| S 802 (c1) | Use Tax for Asphalt | Benacquisto | Compare |
Last Action: 3/11/2016 S Died in Appropriations, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (AP) |
|
| S 844 (c1) | Aviation Fuel Taxes | Flores | Compare |
Last Action: 3/11/2016 S Died in Appropriations, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (AP) |
|
| S 1520 (c1) | Tourist Development Taxes | Gaetz | Compare |
Last Action: 3/11/2016 S Died in Appropriations Subcommittee on Transportation, Tourism, and Economic Development, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (ATD) |
|
| S 7064 | Corporate Income Tax | Finance and Tax | Compare |
Last Action: 3/11/2016 S Died in Appropriations, companion bill(s) passed, see HB 7099 (Ch. 2016-220)
Location: In committee/council (AP) |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| H 7099 Filed | 2/4/2016 1:18 PM | |
| H 7099 e1 | 2/10/2016 9:40 PM | |
| H 7099 e2 | 2/11/2016 2:08 PM | |
| H 7099 e3 | 3/17/2016 2:39 PM | |
| H 7099 er | 3/17/2016 4:04 PM |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
299122 - Amendment Delete lines 189 - 380. |
Appropriations (Latvala) |
2/29/2016 9:55 AM |
Out of Order
3/3/2016 |
Web Page
|
|
960516 - Amendment Delete lines 682 - 729 and insert: |
Appropriations (Negron) |
2/29/2016 9:58 AM |
Withdrawn
3/2/2016 |
Web Page
|
|
624704 - Amendment In directory clause, delete line 1323 and insert: |
Appropriations (Negron) |
2/29/2016 9:58 AM |
Withdrawn
3/2/2016 |
Web Page
|
|
524478 - Amendment Between lines 2304 and 2305 insert: |
Appropriations (Hays) |
2/28/2016 6:37 PM |
Out of Order
3/3/2016 |
Web Page
|
|
941552 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Hukill) (Lee) |
2/29/2016 9:49 AM |
Withdrawn
3/2/2016 |
Web Page
|
523276 - Amendment to Amendment (941552) Between lines 4 and 5 insert: |
Appropriations (Hays) |
2/29/2016 4:07 PM |
Withdrawn
3/2/2016 |
Web Page
|
|
453284 - Amendment to Amendment (941552) Between lines 4 and 5 insert: |
Appropriations (Negron) |
2/29/2016 8:26 PM |
Withdrawn
3/2/2016 |
Web Page
|
|
342894 - Amendment to Amendment (941552) Between lines 4 and 5 insert: |
Appropriations (Gaetz) |
3/2/2016 5:10 PM |
Withdrawn
3/2/2016 |
Web Page
|
|
266252 - Amendment to Amendment (941552) Between lines 355 and 356 insert: |
Appropriations (Hays) |
2/29/2016 1:06 PM |
Withdrawn
3/2/2016 |
Web Page
|
|
403268 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Hukill) (Lee) |
3/2/2016 7:45 PM |
Replaced by Engrossed Amendment
3/4/2016 |
Web Page
|
|
576912 - Amendment to Amendment (403268) Between lines 4 and 5 insert: |
Appropriations (Hays) |
3/2/2016 9:11 PM |
Withdrawn
3/4/2016 |
Web Page
|
|
953564 - Amendment to Amendment (403268) Between lines 4 and 5 insert: |
Appropriations (Hays) |
3/2/2016 9:32 PM |
Withdrawn
3/4/2016 |
Web Page
|
|
961560 - Amendment to Amendment (403268) Between lines 4 and 5 insert: |
Appropriations (Gaetz) |
3/2/2016 9:34 PM |
Withdrawn
3/4/2016 |
Web Page
|
|
279492 - Amendment to Amendment (403268) Between lines 4 and 5 insert: |
Appropriations (Gaetz) |
3/3/2016 7:51 AM |
Replaced by Engrossed Amendment
3/4/2016 |
Web Page
|
|
673118 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations (Hukill) (Lee) |
3/3/2016 8:34 PM |
Favorable
3/4/2016 |
Web Page
|
Floor Amendments
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
800713 - Amendment Remove lines 337-349 and insert: |
Gaetz |
2/8/2016 12:49 PM |
House:
Adopted
2/10/2016 |
|
|
367393 - Amendment Remove lines 865-965 and insert: |
McGhee |
2/8/2016 1:58 PM |
House:
Withdrawn
2/9/2016 |
|
|
416923 - Amendment to Amendment (367393) Remove lines 5-72 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
171535 - Substitute Amendment (367393) Remove lines 865-965 and insert: |
McGhee |
2/8/2016 4:58 PM |
House:
Withdrawn
2/9/2016 |
|
|
658977 - Substitute Amendment (367393) Between lines 929 and 930, insert: |
Gaetz |
2/8/2016 4:55 PM |
House:
Withdrawn
2/9/2016 |
|
|
029463 - Amendment Remove lines 865-965 and insert: |
McGhee |
2/8/2016 1:58 PM |
House:
Withdrawn
2/9/2016 |
|
|
812615 - Amendment to Amendment (029463) Remove lines 5-73 of the amendment and insert: |
McGhee |
2/8/2016 4:58 PM |
House:
Withdrawn
2/9/2016 |
|
|
395321 - Substitute Amendment (029463) Remove lines 865-965 and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
914561 - Substitute Amendment (029463) Between lines 929 and 930, insert: |
Gaetz |
2/8/2016 4:56 PM |
House:
Withdrawn
2/9/2016 |
|
|
807323 - Amendment Remove lines 865-965 and insert: |
McGhee |
2/8/2016 1:58 PM |
House:
Failed
2/10/2016 |
|
|
794805 - Amendment to Amendment (807323) Remove lines 5-72 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
869319 - Substitute Amendment (807323) Remove lines 865-965 and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
302935 - Substitute Amendment (807323) Between lines 929 and 930, insert: |
Gaetz |
2/8/2016 4:53 PM |
House:
Withdrawn
2/10/2016 |
|
|
525401 - Amendment Remove lines 1012-1015 and insert: |
Bracy |
2/8/2016 1:57 PM |
House:
Failed
2/10/2016 |
|
|
138329 - Amendment Between lines 1784 and 1785, insert: |
Williams |
2/8/2016 1:24 PM |
House:
Withdrawn
2/10/2016 |
|
|
716579 - Amendment to Amendment (138329) Remove line 11 of the amendment and insert: |
Williams |
2/8/2016 4:00 PM |
House:
Withdrawn
2/10/2016 |
|
|
443479 - Amendment Between lines 2125 and 2126, insert: |
Caldwell |
2/8/2016 12:41 PM |
House:
Withdrawn
2/10/2016 |
|
|
035209 - Amendment Remove lines 2292-2314 and insert: |
Rodriguez, J. |
2/8/2016 1:50 PM |
House:
Failed
2/10/2016 |
|
|
820167 - Substitute Amendment (035209) Remove lines 2292-2314 and insert: |
Gaetz |
2/8/2016 4:40 PM |
House:
Withdrawn
2/10/2016 |
|
|
635721 - Amendment Remove lines 2366-2367 and insert: |
Rodriguez, J. |
2/8/2016 1:50 PM |
House:
Failed
2/10/2016 |
|
|
569499 - Substitute Amendment (635721) Remove lines 2366-2367 and insert: |
Gaetz |
2/8/2016 4:34 PM |
House:
Withdrawn
2/10/2016 |
|
|
434843 - Amendment Remove lines 2375-2403 and insert: |
McGhee |
2/8/2016 1:59 PM |
House:
Failed
2/10/2016 |
|
|
883493 - Amendment to Amendment (434843) Remove lines 5-20 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
416629 - Substitute Amendment (434843) Remove lines 2375-2403 and insert: |
Gaetz |
2/8/2016 4:18 PM |
House:
Withdrawn
2/9/2016 |
|
|
559195 - Substitute Amendment (434843) Between lines 2512 and 2513, insert: |
McGhee |
2/8/2016 4:58 PM |
House:
Withdrawn
2/9/2016 |
|
|
965269 - Amendment Remove lines 2377-2400 and insert: |
Rodriguez, J. |
2/8/2016 1:55 PM |
House:
Failed
2/10/2016 |
|
|
508943 - Substitute Amendment (965269) Remove lines 2377-2378 and insert: |
Gaetz |
2/8/2016 4:37 PM |
House:
Withdrawn
2/10/2016 |
|
|
215155 - Amendment Remove lines 2404-2438 and insert: |
McGhee |
2/8/2016 1:59 PM |
House:
Failed
2/10/2016 |
|
|
263373 - Amendment to Amendment (215155) Remove lines 5-16 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
293751 - Substitute Amendment (215155) Remove lines 2404-2438 and insert: |
Gaetz |
2/8/2016 4:29 PM |
House:
Withdrawn
2/9/2016 |
|
|
595551 - Substitute Amendment (215155) Remove lines 2404-2438 and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
731157 - Amendment Remove lines 2404-2438 and insert: |
McGhee |
2/8/2016 1:59 PM |
House:
Withdrawn
2/9/2016 |
|
|
925899 - Amendment to Amendment (731157) Remove line 8 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
213249 - Substitute Amendment (731157) Remove lines 2404-2438 and insert: |
Gaetz |
2/8/2016 4:28 PM |
House:
Withdrawn
2/9/2016 |
|
|
687291 - Substitute Amendment (731157) Remove lines 2404-2438 and insert: |
McGhee |
2/8/2016 4:59 PM |
House:
Withdrawn
2/9/2016 |
|
|
666241 - Amendment Remove lines 2406-2407 and insert: |
Rodriguez, J. |
2/8/2016 1:50 PM |
House:
Failed
2/10/2016 |
|
|
422851 - Substitute Amendment (666241) Remove lines 2406-2407 and insert: |
Gaetz |
2/8/2016 4:38 PM |
House:
Withdrawn
2/10/2016 |
|
|
342563 - Amendment Between lines 2458 and 2459, insert: |
Williams |
2/8/2016 1:24 PM |
House:
Withdrawn
2/10/2016 |
|
|
119663 - Amendment Between lines 2458 and 2459, insert: |
Williams |
2/8/2016 1:24 PM |
House:
Withdrawn
2/10/2016 |
|
|
217283 - Substitute Amendment (119663) Between lines 2458 and 2459, insert: |
Gaetz |
2/8/2016 4:07 PM |
House:
Withdrawn
2/10/2016 |
|
|
281551 - Amendment to Substitute (217283) Between lines 50 and 51 of the substitute amendment, insert: |
Williams |
2/8/2016 4:57 PM |
House:
Withdrawn
2/10/2016 |
|
|
021889 - Amendment Between lines 2512 and 2513, insert: |
Burton |
2/8/2016 1:57 PM |
House:
Adopted
2/10/2016 |
|
|
154845 - Amendment Between lines 2512 and 2513, insert: |
McGhee |
2/8/2016 1:59 PM |
House:
Withdrawn
2/9/2016 |
|
|
091341 - Amendment to Amendment (154845) Remove lines 5-23 of the amendment and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
418905 - Substitute Amendment (154845) Remove lines 2375-2403 and insert: |
McGhee |
2/8/2016 4:57 PM |
House:
Withdrawn
2/9/2016 |
|
|
973477 - Substitute Amendment (154845) Between lines 2512 and 2513, insert: |
Gaetz |
2/8/2016 4:09 PM |
House:
Withdrawn
2/9/2016 |
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
244717 - Technical Amendment Between lines 582 and 583, insert: |
Rules, Calendar and Ethics Committee |
2/10/2016 10:09 PM |
House:
Adopted
2/11/2016 |
| Amendments | Sponsor | Filed | Last Floor Action | Format |
|---|---|---|---|---|
|
673118 - Amendment (Delete All) Delete everything after the enacting clause and insert: |
Appropriations |
3/3/2016 8:34 PM |
House:
Concur
3/11/2016 |
Web Page
|
|
966180 - Amendment to Amendment (673118) Between lines 4 and 5 insert: |
Detert |
3/9/2016 10:33 AM |
Senate:
Failed
3/10/2016 |
Web Page
|
|
111722 - Amendment to Amendment (673118) Between lines 4 and 5 insert: |
Flores |
3/9/2016 3:47 PM |
Senate:
Withdrawn
3/10/2016 |
Web Page
|
|
327386 - Amendment to Amendment (673118) Between lines 4 and 5 insert: |
Grimsley |
3/9/2016 4:34 PM |
Senate:
Withdrawn
3/10/2016 |
Web Page
|
|
567122 - Amendment to Amendment (673118) Delete lines 5 - 10 and insert: |
Stargel |
3/10/2016 9:34 AM |
Senate:
Withdrawn
3/10/2016 |
Web Page
|
|
200342 - Amendment to Amendment (673118) Between lines 64 and 65 insert: |
Hays |
3/9/2016 8:12 AM |
Senate:
Withdrawn
3/10/2016 |
Web Page
|
|
380236 - Amendment to Amendment (673118) Between lines 1204 and 1205 insert: |
Hays |
3/9/2016 8:12 AM |
Senate:
Withdrawn
3/10/2016 |
Web Page
|
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | H 7099 | Appropriations (Pre-Meeting) | 2/28/2016 11:01 PM | |
| Bill Analysis | H 7099 | Appropriations (Post-Meeting) | 3/4/2016 4:10 PM | |
| Bill Analysis | H 7099 | Finance and Tax Committee (Post-Meeting) | 5/11/2016 10:56 AM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| H 7099 e2 | Appropriations | 3/3/2016 8:00 AM | 18 Yeas - 0 Nays |
Vote History - Floor
| Vote | Date | Chamber | Result |
|---|---|---|---|
| H 7099 e1 | 2/11/2016 12:03 PM | House | 96 Yeas - 17 Nays |
| H 7099 e2 | 3/11/2016 5:58 PM | Senate | 35 Yeas - 4 Nays |
| H 7099 e2 | 3/11/2016 6:40 PM | House | 105 Yeas - 9 Nays |
Citations - Statutes (20)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 4 (pdf) |
| 196.012 | Definitions. | Page 6 (pdf) |
| 196.1995 | Economic development ad valorem tax exemption. | Page 6 (pdf) |
| 201.15 | Distribution of taxes collected. | Page 9 (pdf) |
| 206.9825 | Aviation fuel tax. | Page 15. 16 (pdf) |
| 210.13 | Determination of tax on failure to file a return. | Page 20 (pdf) |
| 210.25 | Definitions. | Page 21 (pdf) |
| 212.05 | Sales, storage, use tax. | Page 22 (pdf) |
| 212.06 | Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax. | Page 29 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 31 (pdf) |
| 220.03 | Definitions. | Page 36 (pdf) |
| 220.13 | “Adjusted federal income” defined. | Page 37 (pdf) |
| 220.222 | Returns; time and place for filing. | Page 40 (pdf) |
| 220.241 | Declaration; time for filing. | Page 42 (pdf) |
| 220.33 | Payments of estimated tax. | Page 43 (pdf) |
| 220.34 | Special rules relating to estimated tax. | Page 44 (pdf) |
| 561.121 | Deposit of revenue. | Page 45 (pdf) |
| 564.06 | Excise taxes on wines and beverages. | Page 46 (pdf) |
| 565.02 | License fees; vendors; clubs; caterers; and others. | Page 47 (pdf) |
| 951.22 | County detention facilities; contraband articles. | Page 50 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (1)
| Chapter Law | Section Amended | Location in Bill Location In Bill Help |
|---|---|---|
| 2015-221 | Section 29 | Page 97 (pdf) |
Identical bill
Companion bills that are identical word-for-word, not including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Similar bill
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Compare bill
Bills that have selected provisions that are similar in text.
Linked bill
A bill that is contingent upon passage of another bill within the same chamber, e.g., a trust fund bill, a bill providing a public record exemption, or an implementing bill.
The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.