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Glossary of Legislative Terms

CS/HB 7033: Taxation

GENERAL BILL by Budget Committee ; Ways & Means Committee ; Duggan

Taxation; Revises provisions relating to taxation including use & distribution of tax revenues, sales tax rates, tourist development tax, surtaxes, tax exemptions, objections to assessments, determination of ownership, fuel taxes, forwarding agents, Internal Revenue Code, charitable trusts, forms, cardroom taxes, & assessments.

Effective Date: 7/1/2025
 Last Action: 4/25/2025 Senate - Referred to Appropriations
Bill Text: PDF
Senate Committee References:
  1. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    4/16/2025 House • Filed
    • 1st Reading (Original Filed Version)
    4/18/2025 House • Referred to Budget Committee
    • Now in Budget Committee
    4/21/2025 House • PCS added to Budget Committee agenda
    4/22/2025 House • Favorable with CS by Budget Committee
    • Reported out of Budget Committee
    • Laid on Table under Rule 7.18(a)
    • CS Filed
    • Bill referred to House Calendar
    • Bill added to Special Order Calendar (4/25/2025)
    • 1st Reading (Committee Substitute 1)
    4/25/2025 House • Read 2nd time
    • Amendment 364013 Failed
    • Amendment 030825 adopted
    • Amendment 604289 Failed
    • Amendment 382361 adopted
    • Amendment 600449 Failed
    • Placed on 3rd reading
    • Added to Third Reading Calendar
    • Read 3rd time
    • CS passed as amended; YEAS 78, NAYS 29
    4/25/2025 Senate • In Messages
    • Referred to Appropriations

    Top of SectionTop of Page

  • CS/HB 7033, Engrossed 1 (Current Bill Version) Posted 4/25/2025 at 12:34 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (19)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 47 (c3) Child Care and Early Learning Providers Health Care Budget Subcommittee Compare Last Action: 4/9/2025 H Added to Second Reading Calendar Track This Bill
    H 411 (c1) Affordable Property Ad Valorem Tax Exemption on Leased Land Ways & Means Committee Compare Last Action: 4/24/2025 S Received Track This Bill
    H 503 Local Business Taxes Botana Compare Last Action: 3/19/2025 H Now in State Affairs Committee Track This Bill
    H 923 Housing Lopez Compare Last Action: 3/4/2025 H 1st Reading (Original Filed Version) Track This Bill
    H 1221 (e1) Local Option Taxes Ways & Means Committee Compare Last Action: 4/25/2025 S Referred to Appropriations Track This Bill
    H 1485 Tax On Aviation Fuel Basabe Compare Last Action: 4/2/2025 H Now in Economic Infrastructure Subcommittee Track This Bill
    H 6021 Tax Exemption on Sales of Bullion Bankson Compare Last Action: 3/27/2025 H Now in Budget Committee Track This Bill
    H 6031 Tourist Development Taxes Eskamani Compare Last Action: 3/5/2025 H Now in Ways & Means Committee Track This Bill
    H 7031 Sales Tax Rate Reductions Ways & Means Committee Compare Last Action: 4/14/2025 S Received Track This Bill
    S 134 Sales Tax Exemption of Bullion Rodriguez Compare Last Action: 3/25/2025 S Now in Finance and Tax Track This Bill
    S 488 Affordable Property Ad Valorem Tax Exemption for Leased Land DiCeglie Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 530 Assessments Levied on Recreational Vehicle Parks Burgess Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 624 Forwarding Agents Rodriguez Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 738 (c1) Child Care and Early Learning Providers Burton Compare Last Action: 4/23/2025 H In Messages Track This Bill
    S 1196 Local Business Taxes Truenow Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 1352 Communication Services Trumbull Compare Last Action: 3/10/2025 S Introduced Track This Bill
    S 1594 Housing McClain Compare Last Action: 3/20/2025 S On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building --Not Considered Track This Bill
    S 1664 (c2) Local Option Taxes Trumbull Compare Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill
    S 7034 Taxation Finance and Tax Compare Last Action: 4/16/2025 S Introduced Track This Bill

    Citations - Statutes (60)

    Citation Catchline Location in Bill Location In Bill Help
    11.40 Legislative Auditing Committee. Page 132 (pdf)
    11.45 Definitions; duties; authorities; reports; rules. Page 134 (pdf)
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. Page 7 (pdf)
    72.031 Actions under s. 72.011(1); parties; service of process. Page 8 (pdf)
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 8 (pdf)
    125.0168 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 41 (pdf)
    163.3206 Fuel terminals. Page 42 (pdf)
    166.223 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 42 (pdf)
    170.201 Special assessments. Page 43 (pdf)
    189.052 Assessments levied on facilities regulated under chapter 513. Page 44 (pdf)
    194.011 Assessment notice; objections to assessments. Page 45 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 46 (pdf)
    194.032 Hearing purposes; timetable. Page 47 (pdf)
    196.012 Definitions. Page 49 (pdf)
    196.1978 Affordable housing property exemption. Page 52 (pdf)
    196.19781 Page 56 (pdf)
    202.19 Authorization to impose local communications services tax. Page 58 (pdf)
    203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 60 (pdf)
    205.046 Page 135 (pdf)
    206.42 Aviation gasoline exempt from excise tax; rocket fuel. Page 60 (pdf)
    206.9815 Definitions. Page 61 (pdf)
    206.9825 Aviation fuel tax. Page 61 (pdf)
    206.9826 Refund for certain air carriers. Page 61 (pdf)
    206.9835 Administration of tax. Page 61 (pdf)
    206.9837 Disclosure of price. Page 61 (pdf)
    206.9845 Distribution of proceeds. Page 61 (pdf)
    206.9855 Refund to carriers. Page 61 (pdf)
    206.9865 Commercial air carriers; registration; reporting. Page 61 (pdf)
    206.9875 United States government exempt. Page 61 (pdf)
    206.9915 Legislative intent and general provisions. Page 61 (pdf)
    206.9925 Definitions. Page 62 (pdf)
    206.9942 Refunds and credits. Page 65 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 65 (pdf)
    207.003 Privilege tax levied. Page 68 (pdf)
    207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond. Page 68 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 69 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 71 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 72 (pdf)
    212.05 Sales, storage, use tax. Page 78 (pdf)
    212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use. Page 98 (pdf)
    212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 99 (pdf)
    212.0506 Taxation of service warranties. Page 101 (pdf)
    212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. Page 99 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 101 (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 102 (pdf), Page 109 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 110 (pdf), Page 112 (pdf)
    212.181 Determination of business address situs, distributions, and adjustments. Page 114 (pdf)
    213.05 Department of Revenue; control and administration of revenue laws. Page 115 (pdf)
    213.053 Confidentiality and information sharing. Page 116 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 117 (pdf)
    215.97 Florida Single Audit Act. Page 136 (pdf)
    218.32 Annual financial reports; local governmental entities. Page 136 (pdf)
    220.03 Definitions. Page 118 (pdf), Page 119 (pdf)
    288.005 Definitions. Page 120 (pdf)
    332.007 Administration and financing of aviation and airport programs and projects; state plan. Page 120 (pdf)
    332.009 Limitation on operation of chapter. Page 122 (pdf)
    376.3071 Inland Protection Trust Fund; creation; purposes; funding. Page 122 (pdf)
    402.62 Strong Families Tax Credit. Page 126 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 128 (pdf)
    849.086 Cardrooms authorized. Page 130 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2017-36 Section 56 Page 130 (pdf)

    Top of SectionTop of Page

  • CS/HB 7033, Committee Substitute 1 Posted 4/22/2025 at 6:53 PM

    Bill Text:   PDF
    Analyses:   Budget Committee (Post-Meeting) 4/22/2025 (pdf)

    Related Bills (17)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 47 (c3) Child Care and Early Learning Providers Health Care Budget Subcommittee Compare Last Action: 4/9/2025 H Added to Second Reading Calendar Track This Bill
    H 411 (c1) Affordable Property Ad Valorem Tax Exemption on Leased Land Ways & Means Committee Compare Last Action: 4/24/2025 S Received Track This Bill
    H 923 Housing Lopez Compare Last Action: 3/4/2025 H 1st Reading (Original Filed Version) Track This Bill
    H 1221 (c2) Local Option Taxes Ways & Means Committee Compare Last Action: 4/25/2025 S Referred to Appropriations Track This Bill
    H 1485 Tax On Aviation Fuel Basabe Compare Last Action: 4/2/2025 H Now in Economic Infrastructure Subcommittee Track This Bill
    H 6021 Tax Exemption on Sales of Bullion Bankson Compare Last Action: 3/27/2025 H Now in Budget Committee Track This Bill
    H 6031 Tourist Development Taxes Eskamani Compare Last Action: 3/5/2025 H Now in Ways & Means Committee Track This Bill
    H 7031 Sales Tax Rate Reductions Ways & Means Committee Compare Last Action: 4/14/2025 S Received Track This Bill
    S 134 Sales Tax Exemption of Bullion Rodriguez Compare Last Action: 3/25/2025 S Now in Finance and Tax Track This Bill
    S 488 Affordable Property Ad Valorem Tax Exemption for Leased Land DiCeglie Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 530 Assessments Levied on Recreational Vehicle Parks Burgess Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 624 Forwarding Agents Rodriguez Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 738 (c1) Child Care and Early Learning Providers Burton Compare Last Action: 4/23/2025 H In Messages Track This Bill
    S 1352 Communication Services Trumbull Compare Last Action: 3/10/2025 S Introduced Track This Bill
    S 1594 Housing McClain Compare Last Action: 3/20/2025 S On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building --Not Considered Track This Bill
    S 1664 (c2) Local Option Taxes Trumbull Compare Last Action: 4/22/2025 S Placed on Calendar, on 2nd reading Track This Bill
    S 7034 Taxation Finance and Tax Compare Last Action: 4/16/2025 S Introduced Track This Bill

    Floor Amendments (5)

    Amendment Sponsor Filed Last Floor Action Format
    364013 - Amendment
    Remove lines 543-579 and insert:     		Driskell 4/23/2025
    3:44 PM     		House: Failed
    4/25/2025     		PDF
    030825 - Amendment
    Remove lines 546-579 and insert:     		Duggan 4/23/2025
    3:38 PM     		House: Adopted
    4/25/2025     		PDF
    604289 - Amendment
    Remove lines 2916-2972 and insert:     		Eskamani 4/23/2025
    2:44 PM     		House: Failed
    4/25/2025     		PDF
    382361 - Amendment
    Between lines 3265 and 3266, insert:     		Duggan 4/23/2025
    3:38 PM     		House: Adopted
    4/25/2025     		PDF
    600449 - Strike All Amendment
    Remove everything after the enacting clause and insert:     		Driskell 4/23/2025
    3:59 PM     		House: Failed
    4/25/2025     		PDF

    Floor Votes (1)

    Date Chamber Result
    4/25/2025 11:17 AM House 78 Yeas - 29 Nays

    Citations - Statutes (55)

    Citation Catchline Location in Bill Location In Bill Help
    72.011 Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits. Page 6 (pdf)
    72.031 Actions under s. 72.011(1); parties; service of process. Page 7 (pdf)
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 8 (pdf)
    125.0168 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 40 (pdf)
    163.3206 Fuel terminals. Page 41 (pdf)
    166.223 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 42 (pdf)
    170.201 Special assessments. Page 43 (pdf)
    189.052 Assessments levied on facilities regulated under chapter 513. Page 44 (pdf)
    194.011 Assessment notice; objections to assessments. Page 44 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 45 (pdf)
    194.032 Hearing purposes; timetable. Page 46 (pdf)
    196.012 Definitions. Page 48 (pdf)
    196.1978 Affordable housing property exemption. Page 52 (pdf)
    196.19781 Page 55 (pdf)
    202.19 Authorization to impose local communications services tax. Page 57 (pdf)
    203.0011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 59 (pdf)
    206.42 Aviation gasoline exempt from excise tax; rocket fuel. Page 60 (pdf)
    206.9815 Definitions. Page 60 (pdf)
    206.9825 Aviation fuel tax. Page 60 (pdf)
    206.9826 Refund for certain air carriers. Page 60 (pdf)
    206.9835 Administration of tax. Page 60 (pdf)
    206.9837 Disclosure of price. Page 60 (pdf)
    206.9845 Distribution of proceeds. Page 60 (pdf)
    206.9855 Refund to carriers. Page 60 (pdf)
    206.9865 Commercial air carriers; registration; reporting. Page 60 (pdf)
    206.9875 United States government exempt. Page 60 (pdf)
    206.9915 Legislative intent and general provisions. Page 61 (pdf)
    206.9925 Definitions. Page 61 (pdf)
    206.9942 Refunds and credits. Page 64 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 65 (pdf)
    207.003 Privilege tax levied. Page 67 (pdf)
    207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond. Page 68 (pdf)
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 69 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 70 (pdf)
    212.04 Admissions tax; rate, procedure, enforcement. Page 72 (pdf)
    212.05 Sales, storage, use tax. Page 78 (pdf)
    212.0501 Tax on diesel fuel for business purposes; purchase, storage, and use. Page 98 (pdf)
    212.05011 Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c. Page 98 (pdf)
    212.0506 Taxation of service warranties. Page 100 (pdf)
    212.0515 Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties. Page 99 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 100 (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 102 (pdf), Page 108 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 109 (pdf), Page 112 (pdf)
    212.181 Determination of business address situs, distributions, and adjustments. Page 113 (pdf)
    213.05 Department of Revenue; control and administration of revenue laws. Page 114 (pdf)
    213.053 Confidentiality and information sharing. Page 115 (pdf)
    213.0535 Registration Information Sharing and Exchange Program. Page 116 (pdf)
    220.03 Definitions. Page 117 (pdf), Page 118 (pdf)
    288.005 Definitions. Page 119 (pdf)
    332.007 Administration and financing of aviation and airport programs and projects; state plan. Page 120 (pdf)
    332.009 Limitation on operation of chapter. Page 121 (pdf)
    376.3071 Inland Protection Trust Fund; creation; purposes; funding. Page 122 (pdf)
    402.62 Strong Families Tax Credit. Page 126 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 127 (pdf)
    849.086 Cardrooms authorized. Page 130 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2017-36 Section 56 Page 130 (pdf)

    Top of SectionTop of Page

  • HB 7033, Original Filed Version Posted 4/16/2025 at 3:06 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (13)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 47 (c3) Child Care and Early Learning Providers Health Care Budget Subcommittee Compare Last Action: 4/9/2025 H Added to Second Reading Calendar Track This Bill
    H 411 (c1) Affordable Property Ad Valorem Tax Exemption on Leased Land Ways & Means Committee Compare Last Action: 4/24/2025 S Received Track This Bill
    H 923 Housing Lopez Compare Last Action: 3/4/2025 H 1st Reading (Original Filed Version) Track This Bill
    H 1485 Tax On Aviation Fuel Basabe Compare Last Action: 4/2/2025 H Now in Economic Infrastructure Subcommittee Track This Bill
    H 6021 Tax Exemption on Sales of Bullion Bankson Compare Last Action: 3/27/2025 H Now in Budget Committee Track This Bill
    S 134 Sales Tax Exemption of Bullion Rodriguez Compare Last Action: 3/25/2025 S Now in Finance and Tax Track This Bill
    S 488 Affordable Property Ad Valorem Tax Exemption for Leased Land DiCeglie Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 530 Assessments Levied on Recreational Vehicle Parks Burgess Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 624 Forwarding Agents Rodriguez Compare Last Action: 3/4/2025 S Introduced Track This Bill
    S 738 (c1) Child Care and Early Learning Providers Burton Compare Last Action: 4/23/2025 H In Messages Track This Bill
    S 1352 Communication Services Trumbull Compare Last Action: 3/10/2025 S Introduced Track This Bill
    S 1594 Housing McClain Compare Last Action: 3/20/2025 S On Committee agenda-- Community Affairs, 03/25/25, 11:00 am, 37 Senate Building --Not Considered Track This Bill
    S 7034 Taxation Finance and Tax Compare Last Action: 4/16/2025 S Introduced Track This Bill

    Citations - Statutes (29)

    Citation Catchline Location in Bill Location In Bill Help
    125.0104 Tourist development tax; procedure for levying; authorized uses; referendum; enforcement. Page 5 (pdf)
    125.0168 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 58 (pdf)
    163.3206 Fuel terminals. Page 9 (pdf)
    166.223 Special assessments levied on recreational vehicle parks regulated under chapter 513. Page 59 (pdf)
    170.201 Special assessments. Page 9 (pdf)
    189.052 Assessments levied on facilities regulated under chapter 513. Page 59 (pdf)
    194.011 Assessment notice; objections to assessments. Page 10 (pdf)
    194.013 Filing fees for petitions; disposition; waiver. Page 11 (pdf)
    194.032 Hearing purposes; timetable. Page 12 (pdf)
    196.012 Definitions. Page 14 (pdf)
    196.1978 Affordable housing property exemption. Page 18 (pdf)
    196.19781 Page 21 (pdf)
    202.19 Authorization to impose local communications services tax. Page 23 (pdf)
    206.42 Aviation gasoline exempt from excise tax; rocket fuel. Page 25 (pdf)
    206.9915 Legislative intent and general provisions. Page 26 (pdf)
    206.9925 Definitions. Page 27 (pdf)
    206.9942 Refunds and credits. Page 29 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 30 (pdf)
    207.003 Privilege tax levied. Page 33 (pdf)
    207.005 Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond. Page 33 (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 34 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 41 (pdf), Page 44 (pdf)
    213.053 Confidentiality and information sharing. Page 45 (pdf)
    220.03 Definitions. Page 46 (pdf), Page 47 (pdf)
    332.007 Administration and financing of aviation and airport programs and projects; state plan. Page 48 (pdf)
    332.009 Limitation on operation of chapter. Page 49 (pdf)
    376.3071 Inland Protection Trust Fund; creation; purposes; funding. Page 50 (pdf)
    571.265 Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds. Page 55 (pdf)
    849.086 Cardrooms authorized. Page 57 (pdf)

    Citations - Chapter Law (1)

    Chapter Law Section Amended Location in Bill Location In Bill Help
    2017-36 Section 56 Page 57 (pdf)

    Top of SectionTop of Page