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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
Senate Committee References:
  1. Appropriations (AP)

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  • 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

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  • CS/SB 7062, Committee Substitute 1 (Current Bill Version) Posted 4/27/2023 at 4:42 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (25)

    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 Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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 Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    H 7071 Contaminated Site Rehabilitation Tax Credit Appropriations Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    S 288 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 5/5/2023 S Died in Appropriations Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill

    Citations - 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)

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  • SB 7062, Original Filed Version Posted 4/18/2023 at 10:51 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Post-Meeting) 4/18/2023 (pdf)
    Appropriations (Pre-Meeting) 4/24/2023 (pdf)
    Appropriations (Post-Meeting) 4/27/2023 (pdf)

    Related Bills (23)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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 Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    H 1343 (c3) 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) Track This Bill
    H 7063 Taxation Ways & Means Committee Compare Last Action: 5/26/2023 Chapter No. 2023-157 Track This Bill
    H 7071 Contaminated Site Rehabilitation Tax Credit Appropriations Committee Compare Last Action: 5/5/2023 H Died on Second Reading Calendar Track This Bill
    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) Track This Bill
    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) Track This Bill
    S 288 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 5/5/2023 S Died in Appropriations Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill
    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) Track This Bill

    Committee Amendments (4)

    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
    PDF
    hierarchy 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
    PDF
    846758 - Amendment
    Delete lines 2163 - 2165 and insert:     		Appropriations
    (Baxley)     		4/24/2023
    1:44 PM
    (Late Filed)     		Withdrawn
    4/24/2023     		Web Page
    PDF
    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
    PDF

    Committee Votes (1)

    Date Committee Result
    4/25/2023 10:00 AM Appropriations 17 Yeas - 0 Nays

    Citations - Statutes (34)

    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 9 (pdf)
    125.0108 Areas of critical state concern; tourist impact tax. Page 9 (pdf)
    125.901 Children’s services; independent special district; council; powers, duties, and functions; public records exemption. Page 10 (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 18 (pdf), Page 21 (pdf)
    196.196 Determining whether property is entitled to charitable, religious, scientific, or literary exemption. Page 25 (pdf)
    196.198 Educational property exemption. Page 26 (pdf)
    197.319 Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event. Page 29 (pdf)
    199.145 Corrective mortgages; assignments; assumptions; refinancing. Page 35 (pdf)
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 36 (pdf)
    201.21 Notes and other written obligations exempt under certain conditions. Page 37 (pdf)
    202.19 Authorization to impose local communications services tax. Page 38 (pdf)
    206.9952 Application for license as a natural gas fuel retailer. Page 40 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 40 (pdf)
    206.996 Monthly reports by natural gas fuel retailers; deductions. Page 42 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 14 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 43 (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 46 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 47 (pdf)
    213.053 Confidentiality and information sharing. Page 57 (pdf)
    220.02 Legislative intent. Page 59 (pdf)
    220.13 “Adjusted federal income” defined. Page 59 (pdf)
    220.1845 Contaminated site rehabilitation tax credit. Page 63 (pdf)
    220.197 Page 64 (pdf)
    220.199 Page 57 (pdf)
    220.222 Returns; time and place for filing. Page 75 (pdf)
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 15 (pdf)
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 15 (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 63 (pdf)
    402.62 Strong Families Tax Credit. Page 75 (pdf)
    550.09516 Page 52 (pdf)
    571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 53 (pdf)
    571.265 Page 54 (pdf)
    624.509 Premium tax; rate and computation. Page 75 (pdf)

    Citations - Chapter Law (2)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2023-17
    2023-17 Section 22

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  • SPB 7062, Proposed Bill Posted 4/17/2023 at 8:10 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 4/18/2023 (pdf)

    Committee Votes (1)

    Date Committee Result
    4/18/2023 8:30 AM Finance and Tax 9 Yeas - 0 Nays

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