CS/SB 7062: Taxation
GENERAL BILL by Appropriations ; Finance and Tax
Taxation; Requiring that a referendum to reenact an expiring tourist impact tax be held at a general election; specifying that certain permanently and totally disabled veterans or their surviving spouses are entitled to, rather than may receive, a prorated refund of ad valorem taxes paid under certain circumstances; revising requirements for applying for property tax refunds due to catastrophic events; providing a sales tax exemption for the purchase of certain equipment necessary for the storage of electrical energy; exempting from sales and use tax the retail sale of certain clothing, wallets, bags, school supplies, learning aids and jigsaw puzzles, and personal computers and personal computer-related accessories during specified timeframes; exempting from sales and use tax specified disaster preparedness supplies during a specified timeframe, etc. APPROPRIATION: $35,000,000
Effective Date: Except as otherwise provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2023
Last Action: 5/4/2023 Senate - Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826
Bill Text: Web Page | PDF
Last Action: 5/4/2023 Senate - Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826
Bill Text: Web Page | PDF
Senate Committee References:
- Appropriations (AP)
Bill History
| Date | Chamber | Action |
|---|---|---|
| 4/13/2023 | Senate |
• Submitted for consideration by Finance and Tax • On Committee agenda-- Finance and Tax, 04/18/23, 8:30 am, 37 Senate Building |
| 4/18/2023 | Senate |
• Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 9 NAYS 0 • Filed • Referred to Appropriations • Introduced |
| 4/20/2023 | Senate |
• On Committee agenda-- Appropriations, 04/25/23, 10:00 am, 110 Senate Building |
| 4/25/2023 | Senate |
• CS by- Appropriations; YEAS 17 NAYS 0 |
| 4/27/2023 | Senate |
• Pending reference review -under Rule 4.7(2) - (Committee Substitute) • Placed on Calendar, on 2nd reading • CS by Appropriations read 1st time |
| 4/28/2023 | Senate |
• Placed on Special Order Calendar, 05/03/23 |
| 5/3/2023 | Senate |
• Retained on Special Order Calendar -SJ 797 |
| 5/4/2023 | Senate |
• Read 2nd time -SJ 824 • Substituted HB 7063 -SJ 826 • Laid on Table, companion bill(s) passed, see HB 7063 (Ch. 2023-157) -SJ 826 |
Related Bills
| Bill Number | Subject | Filed By | Relationship | Last Action and Location | Track Bills |
|---|---|---|---|---|---|
| H 7063 (er) | Taxation | Ways & Means Committee | Similar | Last Action: 5/26/2023 Chapter No. 2023-157 |
|
| H 29 | Tax Exemption for Diapers and Incontinence Products | Eskamani | Compare | Last Action: 5/5/2023 H Died in Appropriations Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 101 | Homestead Exemption for First Responders | Woodson | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 205 (c1) | Tax Exemption for Charges for Private Investigations | Ways & Means Committee | Compare | Last Action: 5/5/2023 H Died in Commerce Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 475 (c1) | Residential Graywater System Tax Credits | Infrastructure Strategies Committee | Compare | Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 499 | Florida Main Street Program and Historic Preservation Tax Credits | Stark, Baker | Compare | Last Action: 5/5/2023 H Died in Ways & Means Committee |
|
| H 529 | Natural Gas Fuel Taxes | Mooney | Compare | Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 731 (c1) | Local Tax Referenda Requirements | Local Administration, Federal Affairs & Special Districts Subcommittee | Compare | Last Action: 5/5/2023 H Died on Second Reading Calendar; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 867 | Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment | Griffitts | Compare | Last Action: 2/22/2023 H Withdrawn prior to introduction; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 1153 | Communications Services Tax | Steele | Compare | Last Action: 5/5/2023 H Died in Ways & Means Committee; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 1343 (e1) | Agricultural Lands | Agriculture, Conservation & Resiliency Subcommittee | Compare | Last Action: 5/5/2023 H Died in returning Messages; companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| H 7071 | Contaminated Site Rehabilitation Tax Credit | Appropriations Committee | Compare | Last Action: 5/5/2023 H Died on Second Reading Calendar |
|
| S 114 | Tax Exemption for Diapers and Incontinence Products | Book | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 116 (c1) | Taxation of Investigative Services | Rodriguez | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 184 | Homestead Exemption for First Responders | Polsky | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 288 (c1) | Florida Main Street Program and Historic Preservation Tax Credits | DiCeglie | Compare | Last Action: 5/5/2023 S Died in Appropriations |
|
| S 322 | Natural Gas Fuel Taxes | Gruters | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 358 (c1) | Residential Graywater System Tax Credits | Burgess | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 672 (c1) | Homestead Property Tax Exemptions | Avila | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 698 (c2) | Local Tax Referenda Requirements | Ingoglia | Compare | Last Action: 5/5/2023 S Died in Fiscal Policy, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 844 | Sales Tax Exemption for Renewable Natural Gas Machinery and Equipment | Yarborough | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 1052 | Exemptions for Totally and Permanently Disabled Veterans | Berman | Compare | Last Action: 5/5/2023 S Died in Finance and Tax, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 1184 (c2) | Agricultural Lands | Collins | Compare | Last Action: 5/5/2023 S Died in Appropriations, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 1432 (c1) | Communications Services Tax | Trumbull | Compare | Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
| S 1706 | Ad Valorem Tax Exemptions | DiCeglie | Compare | Last Action: 5/5/2023 S Died in Community Affairs, companion bill(s) passed, see HB 7063 (Ch. 2023-157) |
|
Bill Text
| Version | Posted | Format |
|---|---|---|
| S 7062 pb | 4/17/2023 8:10 AM | Web Page | PDF |
| S 7062 Filed | 4/18/2023 10:51 AM | Web Page | PDF |
| S 7062 c1 | 4/27/2023 4:42 PM | Web Page | PDF |
Committee Amendments
| Amendment | Sponsor | Filed | Last Committee Action | Format |
|---|---|---|---|---|
|
928628 - Amendment Delete lines 1221 - 1321 and insert: |
Appropriations (Ingoglia) |
4/24/2023 9:52 AM |
Replaced by Substitute Amendment
4/25/2023 |
Web Page
|
978906 - Substitute Amendment (928628) Delete lines 240 - 1321 and insert: |
Appropriations (Ingoglia) |
4/24/2023 4:54 PM |
Replaced by Committee Substitute
4/25/2023 |
Web Page
|
|
846758 - Amendment Delete lines 2163 - 2165 and insert: |
Appropriations (Baxley) |
4/24/2023 1:44 PM (Late Filed) |
Withdrawn
4/24/2023 |
Web Page
|
|
186514 - Amendment Between lines 2542 and 2543 insert: |
Appropriations (Martin) |
4/24/2023 9:01 AM |
Replaced by Committee Substitute
4/25/2023 |
Web Page
|
Floor Amendments
No Floor Amendments Available
Bill Analyses
| Type | Analysis | Author | Posted | Format |
|---|---|---|---|---|
| Bill Analysis | S 7062 | Finance and Tax (Pre-Meeting) | 4/18/2023 11:49 AM | |
| Bill Analysis | S 7062 | Finance and Tax (Post-Meeting) | 4/18/2023 11:46 AM | |
| Bill Analysis | S 7062 | Appropriations (Pre-Meeting) | 4/24/2023 11:56 AM | |
| Bill Analysis | S 7062 | Appropriations (Post-Meeting) | 4/27/2023 3:13 PM |
Vote History - Committee
| Version | Committee | Date | Result |
|---|---|---|---|
| S 7062 pb | Finance and Tax | 4/18/2023 8:30 AM | 9 Yeas - 0 Nays |
| S 7062 Filed | Appropriations | 4/25/2023 10:00 AM | 17 Yeas - 0 Nays |
Vote History - Floor
No Vote History AvailableCitations - Statutes (36)
| Citation | Catchline | Location in Bill Location In Bill Help |
|---|---|---|
| 125.01 | Powers and duties. | Page 8 (pdf) |
| 125.0104 | Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. | Page 10 (pdf) |
| 125.0108 | Areas of critical state concern; tourist impact tax. | Page 11 (pdf) |
| 125.901 | Children’s services; independent special district; council; powers, duties, and functions; public records exemption. | Page 12 (pdf) |
| 194.036 | Appeals. | Page 50 (pdf) |
| 196.081 | Exemption for certain permanently and totally disabled veterans and for surviving spouses of veterans; exemption for surviving spouses of first responders who die in the line of duty. | Page 20 (pdf), Page 23 (pdf) |
| 196.196 | Determining whether property is entitled to charitable, religious, scientific, or literary exemption. | Page 27 (pdf) |
| 196.198 | Educational property exemption. | Page 19 (pdf) |
| 197.319 | Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. | Page 31 (pdf) |
| 199.145 | Corrective mortgages; assignments; assumptions; refinancing. | Page 37 (pdf) |
| 201.08 | Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. | Page 38 (pdf) |
| 201.21 | Notes and other written obligations exempt under certain conditions. | Page 39 (pdf) |
| 202.19 | Authorization to impose local communications services tax. | Page 40 (pdf) |
| 206.9952 | Application for license as a natural gas fuel retailer. | Page 42 (pdf) |
| 206.9955 | Levy of natural gas fuel tax. | Page 42 (pdf) |
| 206.996 | Monthly reports by natural gas fuel retailers; deductions. | Page 44 (pdf) |
| 212.0306 | Local option food and beverage tax; procedure for levying; authorized uses; administration. | Page 52 (pdf) |
| 212.055 | Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. | Page 16 (pdf) |
| 212.08 | Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. | Page 45 (pdf) |
| 212.12 | Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required. | Page 52 (pdf) |
| 212.20 | Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. | Page 53 (pdf) |
| 213.053 | Confidentiality and information sharing. | Page 63 (pdf) |
| 220.02 | Legislative intent. | Page 65 (pdf) |
| 220.13 | “Adjusted federal income” defined. | Page 65 (pdf) |
| 220.1845 | Contaminated site rehabilitation tax credit. | Page 69 (pdf) |
| 220.197 | Page 70 (pdf) | |
| 220.199 | Page 63 (pdf) | |
| 220.222 | Returns; time and place for filing. | Page 81 (pdf) |
| 336.021 | County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. | Page 17 (pdf) |
| 336.025 | County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. | Page 17 (pdf) |
| 376.30781 | Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. | Page 69 (pdf) |
| 402.62 | Strong Families Tax Credit. | Page 81 (pdf) |
| 550.09516 | Page 58 (pdf) | |
| 571.26 | Florida Agricultural Promotional Campaign Trust Fund. | Page 59 (pdf) |
| 571.265 | Page 60 (pdf) | |
| 624.509 | Premium tax; rate and computation. | Page 81 (pdf) |
Citations - Constitution (0)
No Constitutional citations.
Citations - Chapter Law (0)
No Chapter Law citations.
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