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Glossary of Legislative Terms

CS/SB 7074: Taxation

GENERAL BILL by Appropriations ; Finance and Tax

Taxation; Prohibiting a plan for tourist development from allocating more than a certain percentage of the tax revenue to a publicly owned and operated convention center for certain purposes, unless approved by a supermajority vote; providing that a taxpayer has a right to know certain information regarding property determined not to have been entitled to a homestead exemption; revising the definition of the term “renewable energy source device”; providing that taxpayers are not responsible for specified payments in certain circumstances; revising conditions for when multifamily projects are considered property used for a charitable purpose and are eligible to receive an ad valorem property tax exemption; revising the value to which a certain ad valorem property tax exemption applies, etc.

Effective Date: Except as otherwise provided in this act and except for this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2024
 Last Action: 3/7/2024 Senate - Laid on Table, refer to CS/HB 7073 -SJ 919
Bill Text: Web Page | PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    2/15/2024 Senate • Submitted for consideration by Finance and Tax
    • On Committee agenda-- Finance and Tax, 02/20/24, 1:30 pm, 37 Senate Building
    2/20/2024 Senate • Submitted as Committee Bill and Reported Favorably by Finance and Tax; YEAS 6 NAYS 0
    2/21/2024 Senate • Filed
    • Referred to Appropriations
    • Introduced
    2/22/2024 Senate • On Committee agenda-- Appropriations, 02/27/24, 9:00 am, 110 Senate Building
    2/27/2024 Senate • CS by- Appropriations; YEAS 16 NAYS 0
    2/29/2024 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • CS by Appropriations read 1st time
    3/4/2024 Senate • Placed on Calendar, on 2nd reading
    3/5/2024 Senate • Placed on Special Order Calendar, 03/07/24 -SJ 733
    3/7/2024 Senate • Read 2nd time -SJ 917
    • Substituted CS/HB 7073 -SJ 919
    • Laid on Table, refer to CS/HB 7073 -SJ 919

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  • CS/SB 7074, Committee Substitute 1 (Current Bill Version) Posted 2/29/2024 at 4:32 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (18)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 7073 (er) Taxation Appropriations Committee Similar Last Action: 5/8/2024 Chapter No. 2024-158 Track This Bill
    H 635 (c2) Child Care and Early Learning Providers Ways & Means Committee Compare Last Action: 3/8/2024 H Died on Second Reading Calendar Track This Bill
    H 727 Tax Exemption for Disabled Ex-servicemembers Amesty Compare Last Action: 3/8/2024 H Died in State Affairs Committee Track This Bill
    H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee Track This Bill
    H 1001 (e1) Taxation Ways & Means Committee Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    H 1239 (c2) Affordable Housing State Affairs Committee Compare Last Action: 2/27/2024 H Laid on Table, refer to CS/CS/SB 328 Track This Bill
    H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    H 1599 Tourist Development Tax Truenow Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    H 1649 (c1) Property Tax Administration Ways & Means Committee Compare Last Action: 3/8/2024 H Died in State Affairs Committee Track This Bill
    S 328 (er) Affordable Housing Calatayud Compare Last Action: 5/7/2024 Signed by Officers and presented to Governor Track This Bill
    S 378 Property Tax Assessment Garcia Compare Last Action: 3/8/2024 S Died in Community Affairs Track This Bill
    S 820 (c2) Child Care and Early Learning Providers Grall Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1004 Tax Exemptions for Disabled Ex-servicemembers Torres Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1030 (c1) Taxation Rodriguez Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax Track This Bill
    S 1748 Tourist Development Tax Brodeur Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism Track This Bill

    Citations - Statutes (48)

    Citation Catchline Location in Bill Location In Bill Help
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 11 (pdf)
    192.001 Definitions. Page 12 (pdf)
    192.0105 Taxpayer rights. Page 13 (pdf)
    193.155 Homestead assessments. Page 9 (pdf)
    193.624 Assessment of renewable energy source devices. Page 18 (pdf)
    193.703 Reduction in assessment for living quarters of parents or grandparents. Page 19 (pdf)
    195.028 Page 20 (pdf)
    196.011 Annual application required for exemption. Page 21 (pdf)
    196.031 Exemption of homesteads. Page 23 (pdf)
    196.075 Additional homestead exemption for persons 65 and older. Page 23 (pdf)
    196.121 Homestead exemptions; forms. Page 24 (pdf)
    196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 25 (pdf)
    196.1978 Affordable housing property exemption. Page 26 (pdf)
    196.1979 County and municipal affordable housing property exemption. Page 32 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 36 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. 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 40 (pdf)
    201.21 Notes and other written obligations exempt under certain conditions. Page 42 (pdf)
    206.9931 Administrative provisions. Page 43 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 44 (pdf)
    206.996 Monthly reports by natural gas fuel retailers; deductions. Page 47 (pdf)
    206.997 State and local alternative fuel user fee clearing trust funds; distribution. Page 48 (pdf)
    211.0254 Page 49 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 51 (pdf)
    212.05 Sales, storage, use tax. Page 51 (pdf)
    212.054 Discretionary sales surtax; limitations, administration, and collection. Page 58 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 61 (pdf)
    212.11 Tax returns and regulations. Page 65 (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 67 (pdf)
    212.1835 Page 50 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 68 (pdf)
    213.21 Informal conferences; compromises. Page 73 (pdf)
    213.67 Garnishment. Page 74 (pdf)
    220.02 Legislative intent. Page 76 (pdf)
    220.03 Definitions. Page 77 (pdf)
    220.19 Child care tax credits. Page 78 (pdf)
    220.1915 Credit for qualified railroad reconstruction or replacement expenditures. Page 80 (pdf)
    220.1992 Page 83 (pdf)
    220.222 Returns; time and place for filing. Page 85 (pdf)
    402.261 Page 85 (pdf)
    402.62 Strong Families Tax Credit. Page 93 (pdf)
    561.121 Deposit of revenue. Page 97 (pdf)
    561.1214 Page 97 (pdf)
    571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 98 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 98 (pdf)
    624.509 Premium tax; rate and computation. Page 99 (pdf)
    624.5107 Child care tax credits. Page 99 (pdf)
    624.5108 Page 101 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2023-157 Section 41 Page 98 (pdf)

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  • SB 7074, Original Filed Version Posted 2/21/2024 at 11:23 AM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations (Pre-Meeting) 2/26/2024 (pdf)
    Appropriations (Post-Meeting) 2/29/2024 (pdf)

    Related Bills (11)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 727 Tax Exemption for Disabled Ex-servicemembers Amesty Compare Last Action: 3/8/2024 H Died in State Affairs Committee Track This Bill
    H 769 (c2) Assessment of Renewable Energy Source Devices Energy, Communications & Cybersecurity Subcommittee Compare Last Action: 3/8/2024 H Died in Commerce Committee Track This Bill
    H 1183 Florida Main Street Program and Historic Preservation Tax Credits Barnaby, Stark Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    H 1481 Taxes, Licenses, and Fees Beltran Compare Last Action: 3/8/2024 H Died in Ways & Means Committee Track This Bill
    H 1649 (c1) Property Tax Administration Ways & Means Committee Compare Last Action: 3/8/2024 H Died in State Affairs Committee Track This Bill
    H 7073 (c1) Taxation Appropriations Committee Compare Last Action: 5/8/2024 Chapter No. 2024-158 Track This Bill
    S 378 Property Tax Assessment Garcia Compare Last Action: 3/8/2024 S Died in Community Affairs Track This Bill
    S 1004 Tax Exemptions for Disabled Ex-servicemembers Torres Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1166 (c1) Florida Main Street Program and Historic Preservation Tax Credits DiCeglie Compare Last Action: 3/8/2024 S Died in Finance and Tax Track This Bill
    S 1748 Tourist Development Tax Brodeur Compare Last Action: 3/8/2024 S Died in Appropriations Track This Bill
    S 1770 Tax-filing Extensions Gruters Compare Last Action: 3/8/2024 S Died in Commerce and Tourism Track This Bill

    Committee Amendments (3)

    Amendment Sponsor Filed Last Committee Action Format
    724408 - Amendment (Delete All)
    Delete everything after the enacting clause and insert:     		Appropriations
    (Ingoglia)     		2/26/2024
    9:11 AM     		Replaced by Committee Substitute
    2/27/2024     		Web Page
    PDF
    hierarchy 134542 - Amendment to Amendment (724408)
    Delete lines 2207 - 2280 and insert:     		Appropriations
    (Ingoglia)     		2/26/2024
    3:04 PM     		Replaced by Committee Substitute
    2/27/2024     		Web Page
    PDF
    hierarchy 373836 - Amendment to Amendment (724408)
    Delete lines 2556 - 2561 and insert:     		Appropriations
    (Grall)     		2/27/2024
    9:49 AM
    (Late Filed)     		Replaced by Committee Substitute
    2/27/2024     		Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    2/27/2024 9:00 AM Appropriations 16 Yeas - 0 Nays

    Citations - Statutes (31)

    Citation Catchline Location in Bill Location In Bill Help
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 7 (pdf)
    192.001 Definitions. Page 8 (pdf)
    193.155 Homestead assessments. Page 9 (pdf)
    193.1554 Assessment of nonhomestead residential property. Page 12 (pdf)
    193.1555 Assessment of certain residential and nonresidential real property. Page 14 (pdf)
    193.624 Assessment of renewable energy source devices. Page 16 (pdf)
    195.028 Page 18 (pdf)
    196.011 Annual application required for exemption. Page 18 (pdf)
    196.031 Exemption of homesteads. Page 20 (pdf)
    196.121 Homestead exemptions; forms. Page 21 (pdf)
    196.161 Homestead exemptions; lien imposed on property of person claiming exemption although not a permanent resident. Page 22 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 23 (pdf)
    200.069 Notice of proposed property taxes and non-ad valorem assessments. Page 23 (pdf)
    201.08 Tax on promissory or nonnegotiable notes, written obligations to pay money, or assignments of wages or other compensation; exception. Page 26 (pdf)
    201.21 Notes and other written obligations exempt under certain conditions. Page 28 (pdf)
    212.0306 Local option food and beverage tax; procedure for levying; authorized uses; administration. Page 30 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 30 (pdf)
    212.11 Tax returns and regulations. Page 35 (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 37 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 38 (pdf)
    220.02 Legislative intent. Page 42 (pdf)
    220.03 Definitions. Page 43 (pdf)
    220.1915 Credit for qualified railroad reconstruction or replacement expenditures. Page 44 (pdf)
    220.1992 Page 47 (pdf)
    220.222 Returns; time and place for filing. Page 49 (pdf)
    402.62 Strong Families Tax Credit. Page 50 (pdf)
    561.121 Deposit of revenue. Page 53 (pdf)
    571.26 Florida Agricultural Promotional Campaign Trust Fund. Page 54 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 54 (pdf)
    624.509 Premium tax; rate and computation. Page 55 (pdf)
    624.5108 Page 55 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2023-157 Section 41 Page 54 (pdf)

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  • SPB 7074, Proposed Bill Posted 2/19/2024 at 1:21 PM

    Bill Text:   Web Page | PDF
    Analyses:   Finance and Tax (Pre-Meeting) 2/19/2024 (pdf)
    Finance and Tax (Post-Meeting) 2/25/2024 (pdf)

    Committee Votes (1)

    Date Committee Result
    2/20/2024 1:30 PM Finance and Tax 6 Yeas - 0 Nays

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