CS/HB 7099: Tax Administration
GENERAL BILL by Appropriations Committee ; Finance and Tax Committee ; Grant
Tax Administration; Provides that charges for storage of towed vehicles that are impounded by local, state, or federal law enforcement agency are not taxable; subjects dealer to monetary & criminal penalties for failure to collect taxes or fees; deletes provisions relating to imposition of criminal penalties after notice by DOR of requirements to register or collect taxes; revises penalties for making false or fraudulent return with intent to evade payment of tax; authorizes DOR to adopt rules for deposit of cash, bond, or other security; provides for distribution of certain taxes generated by visitor activity at Kennedy Space Center & Cape Canaveral Air Force Station to Florida Institute of Technology; revises due date for funds collected by clerks of court; provides retroactive application; subjects person to criminal penalties & monetary penalties for actions involving automated sales suppression device, zapper, or phantom-ware; defines sales suppression devices & phantom-ware as contraband; provides absolute defense by retailer, dealer, or vendor against purchaser's claim for refund; redefines term "qualified capital expenditures"; authorizes DHSMV to release photographs or digital images to DOR to identify individuals for purposes of tax administration; revises date when imposition of ninth-cent fuel tax will be levied; revises date when impositions & rate changes of local option fuel tax shall be levied; imposes requirement on employers to produce records for DEO or its tax collection service provider as prerequisite for reduction in rate of unemployment tax; provides for calculating interest rate for past due contributions & reimbursements, & delinquent, erroneous, incomplete, or insufficient reports.
Last Action: 5/9/2013 House - Veto Message transmitted to Secretary of State
Location: Vetoed by Governor
Bill Text: PDF
• Referred to Appropriations Committee -HJ 522
• Introduced -HJ 522
• On Committee agenda-- Appropriations Committee, 02/15/12, 8:00 am, Webster Hall
• CS by- Appropriations Committee; YEAS 20 NAYS 1 -HJ 671
• Pending review of CS -under Rule 7.19(c)
• CS by Appropriations Committee read 1st time -HJ 668
• Placed on Calendar -HJ 682
• Placed on Special Order Calendar, 02/22/12
• Read 2nd time -HJ 696
• Amendment(s) adopted (839637, 896811) -HJ 698
• Placed on 3rd reading
• Read 3rd time -HJ 744
• Amendment(s) adopted (117875) -HJ 745
• CS passed as amended; YEAS 113 NAYS 0 -HJ 745
• In Messages
• Received -SJ 865
• Referred to Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 865
• Withdrawn from Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 1325
• Placed on Calendar, on 2nd reading -SJ 1325
• Substituted for CS/CS/SB 1304 -SJ 1326
• Read 2nd time -SJ 1325
• Amendment(s) adopted (226660, 401932, 499908, 628880, 822318) -SJ 1326
• Read 3rd time -SJ 1328
• CS passed as amended; YEAS 33 NAYS 4 -SJ 1328
• Reconsidered -SJ 1403
• Amendment(s) reconsidered, withdrawn (401932) -SJ 1403
• CS passed as amended; YEAS 30 NAYS 8 -SJ 1403
• In returning messages
• Was taken up -HJ 1667
• Concurred in 4 amendment(s) (226660, 499908, 628880, 822318) -HJ 1668
• CS passed as amended; YEAS 97 NAYS 16 -HJ 1669
• Ordered engrossed, then enrolled -HJ 1669
• Signed by Officers and presented to Governor
• Vetoed by Governor, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174)
• Veto Message received -HJ 9
• Veto Message transmitted to Secretary of State
Companion bills that are identical word-for-word, including titles. However, Resolutions and Concurrent Resolutions are considered identical if the only difference is the word "House" or "Senate."
Companion bills that are substantially similar in text or have substantial portions of text that are largely the same.
Bills that have selected provisions that are similar in text.
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.