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The Senate has convened, unilaterally, in Special Session for the sole purpose of consideration of Executive Order 19-14.

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.

Effective Date: 7/1/2012
Last Action: 5/9/2013 House - Veto Message transmitted to Secretary of State
Bill Text: PDF

Bill History

Date Chamber Action
2/6/2012 House • Filed
2/7/2012 House • Referred to Appropriations Committee -HJ 522
• Introduced -HJ 522
2/13/2012 House • On Committee agenda-- Appropriations Committee, 02/15/12, 8:00 am, Webster Hall
2/15/2012 House • CS by- Appropriations Committee; YEAS 20 NAYS 1 -HJ 671
2/16/2012 House • Pending review of CS -under Rule 7.19(c)
• CS by Appropriations Committee read 1st time -HJ 668
2/17/2012 House • Placed on Calendar -HJ 682
2/20/2012 House • Placed on Special Order Calendar, 02/22/12
2/22/2012 House • Read 2nd time -HJ 696
• Amendment(s) adopted (839637, 896811) -HJ 698
• Placed on 3rd reading
2/23/2012 House • Read 3rd time -HJ 744
• Amendment(s) adopted (117875) -HJ 745
• CS passed as amended; YEAS 113 NAYS 0 -HJ 745
2/24/2012 Senate • In Messages
3/5/2012 Senate • Received -SJ 865
• Referred to Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 865
3/9/2012 Senate • 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
3/9/2012 House • 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
4/13/2012 • Signed by Officers and presented to Governor
4/27/2012 • Vetoed by Governor, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174)
3/5/2013 House • Veto Message received -HJ 9
5/9/2013 House • Veto Message transmitted to Secretary of State