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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
Location: Vetoed by Governor
Bill Text: PDF

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  • 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

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  • CS/HB 7099, Enrolled (Current Bill Version) Posted 3/16/2012 at 1:25 PM

    Bill Text:   PDF
    Analyses:   Finance and Tax Committee (Post-Meeting) 3/19/2012 (pdf)

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 599 (er) Transportation and Mitigation Programs Pilon Compare Last Action: 4/29/2012 Chapter No. 2012-174, companion bill(s) passed, see CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: Became Law
    H 1399 (e2) Transportation Brandes Compare Last Action: 3/9/2012 S Died in Transportation, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: In committee/council (TR)
    S 1304 (c2) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table
    S 1866 (c2) Department of Transportation Latvala Compare Last Action: 3/9/2012 S Died on Calendar, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/HB 1197 (Ch. 2012-83), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), SB 1998 (Ch. 2012-128)
    Location: On 2nd Reading Calendar

    Citations - Statutes (15)

    Citation Catchline Location in Bill Location In Bill Help
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions. Page 3 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 4 (pdf)
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 7 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 10 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 11 (pdf)
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected. Page 17 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 21 (pdf)
    213.295 Page 21 (pdf)
    213.756 Funds collected are state tax funds. Page 23 (pdf)
    220.153 Apportionment by sales factor. Page 24 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 25 (pdf)
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 26 (pdf)
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 27 (pdf)
    443.131 Contributions. Page 30 (pdf)
    443.141 Collection of contributions and reimbursements. Page 31 (pdf)

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  • CS/HB 7099, Engrossed 3 Posted 3/13/2012 at 10:49 AM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (4)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 599 (er) Transportation and Mitigation Programs Pilon Compare Last Action: 4/29/2012 Chapter No. 2012-174, companion bill(s) passed, see CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: Became Law
    H 1399 (e2) Transportation Brandes Compare Last Action: 3/9/2012 S Died in Transportation, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: In committee/council (TR)
    S 1304 (c2) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table
    S 1866 (c2) Department of Transportation Latvala Compare Last Action: 3/9/2012 S Died on Calendar, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/HB 1197 (Ch. 2012-83), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), SB 1998 (Ch. 2012-128)
    Location: On 2nd Reading Calendar

    Citations - Statutes (15)

    Citation Catchline Location in Bill Location In Bill Help
    212.03 Transient rentals tax; rate, procedure, enforcement, exemptions.
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions.
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.
    212.18 Administration of law; registration of dealers; rules.
    212.20 Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.
    213.13 Electronic remittance and distribution of funds collected by clerks of the court.
    213.295
    213.756 Funds collected are state tax funds.
    220.153 Apportionment by sales factor.
    322.142 Color photographic or digital imaged licenses.
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.
    443.131 Contributions.
    443.141 Collection of contributions and reimbursements.

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  • CS/HB 7099, Engrossed 2 Posted 2/23/2012 at 2:24 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1399 (e2) Transportation Brandes Compare Last Action: 3/9/2012 S Died in Transportation, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: In committee/council (TR)
    S 1304 (c2) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table
    S 1866 (c2) Department of Transportation Latvala Compare Last Action: 3/9/2012 S Died on Calendar, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/HB 1197 (Ch. 2012-83), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), SB 1998 (Ch. 2012-128)
    Location: On 2nd Reading Calendar

    Floor Amendments (7)

    Amendment Sponsor Filed Last Floor Action Format
    822318 - Amendment
    Delete lines 63 - 318.
    Norman 3/9/2012
    11:48 AM
    (Late Filed)
    House: Concur
    3/9/2012
    Web Page
    PDF
    226660 - Amendment
    Between lines 318 and 319 insert:
    Norman 3/9/2012
    11:48 AM
    (Late Filed)
    House: Concur
    3/9/2012
    Web Page
    PDF
    401932 - Amendment
    Between lines 318 and 319 insert:
    Bogdanoff 3/9/2012
    6:20 PM
    (Late Filed)
    Senate: Withdrawn
    3/9/2012
    Web Page
    PDF
    499908 - Amendment
    Between lines 676 and 677 insert:
    Altman 3/9/2012
    11:49 AM
    (Late Filed)
    House: Concur
    3/9/2012
    Web Page
    PDF
    628880 - Amendment
    Between lines 739 and 740 insert:
    Norman 3/9/2012
    11:48 AM
    (Late Filed)
    House: Concur
    3/9/2012
    Web Page
    PDF
    876218 - Amendment
    Between lines 956 and 957 insert:
    Altman 3/8/2012
    8:47 PM
    Senate: Withdrawn
    3/9/2012
    Web Page
    PDF
    443652 - Amendment
    Between lines 956 and 957 insert:
    Margolis 3/9/2012
    11:41 AM
    (Late Filed)
    Senate: Withdrawn
    3/9/2012
    Web Page
    PDF

    Floor Votes (3)

    Date Chamber Result
    3/9/2012 7:05 PM Senate 33 Yeas - 4 Nays
    3/9/2012 10:03 PM Senate 30 Yeas - 8 Nays
    3/9/2012 11:45 PM House 97 Yeas - 16 Nays

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. Page 3 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 12 (pdf)
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 15 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 18 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 19 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 25 (pdf)
    213.295 Page 25 (pdf)
    220.153 Apportionment by sales factor. Page 27 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 28 (pdf)
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 29 (pdf)
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 29 (pdf)
    443.131 Contributions. Page 33 (pdf)
    443.141 Collection of contributions and reimbursements. Page 34 (pdf)

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  • CS/HB 7099, Engrossed 1 Posted 2/22/2012 at 7:45 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (3)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 1399 (c2) Transportation Brandes Compare Last Action: 3/9/2012 S Died in Transportation, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/CS/HB 887 (Ch. 2012-72), CS/HB 1197 (Ch. 2012-83), CS/HB 1207 (Ch. 2012-111), CS/CS/HB 1223 (Ch. 2012-181), CS/HB 7039 (Ch. 2012-228), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), CS/CS/SB 922 (Ch. 2012-159), SB 1998 (Ch. 2012-128)
    Location: In committee/council (TR)
    S 1304 (c1) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table
    S 1866 (c1) Department of Transportation Latvala Compare Last Action: 3/9/2012 S Died on Calendar, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), CS/HB 1197 (Ch. 2012-83), CS/HB 7043 (Ch. 2012-27), HB 7087 (Ch. 2012-32), SB 1998 (Ch. 2012-128)
    Location: On 2nd Reading Calendar

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    117875 - Amendment
    Remove line 71 and insert:
    Precourt 2/23/2012
    8:07 AM
    House: Adopted
    2/23/2012
    PDF

    Floor Votes (1)

    Date Chamber Result
    2/23/2012 1:12 PM House 113 Yeas - 0 Nays

    Citations - Statutes (13)

    Citation Catchline Location in Bill Location In Bill Help
    211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. Page 3 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 12 (pdf)
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 15 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 18 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 20 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 25 (pdf)
    213.295 Page 25 (pdf)
    220.153 Apportionment by sales factor. Page 27 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 28 (pdf)
    336.021 County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel. Page 29 (pdf)
    336.025 County transportation system; levy of local option fuel tax on motor fuel and diesel fuel. Page 30 (pdf)
    443.131 Contributions. Page 33 (pdf)
    443.141 Collection of contributions and reimbursements. Page 34 (pdf)

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  • CS/HB 7099, Committee Substitute 1 Posted 2/16/2012 at 1:24 PM

    Bill Text:   PDF
    Analyses:   None

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1304 (c1) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Compare Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table

    Floor Amendments (3)

    Amendment Sponsor Filed Last Floor Action Format
    839637 - Amendment
    Remove lines 58-292 and insert:
    Precourt 2/21/2012
    1:51 PM
    House: Adopted
    2/22/2012
    PDF
    444371 - Amendment
    Between lines 383 and 384, insert:
    Nunez 2/21/2012
    1:39 PM
    House: Withdrawn
    2/22/2012
    PDF
    896811 - Amendment
    Between lines 771 and 772, insert:
    Horner 2/21/2012
    12:55 PM
    House: Adopted
    2/22/2012
    PDF

    Citations - Statutes (11)

    Citation Catchline Location in Bill Location In Bill Help
    211.3103 Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax. Page 3 (pdf)
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 11 (pdf)
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 14 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 17 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 19 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 24 (pdf)
    213.295 Page 24 (pdf)
    220.153 Apportionment by sales factor. Page 26 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 27 (pdf)
    443.131 Contributions. Page 28 (pdf)
    443.141 Collection of contributions and reimbursements. Page 29 (pdf)

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  • HB 7099, Original Filed Version Posted 2/6/2012 at 9:10 AM

    Bill Text:   PDF
    Analyses:   Appropriations Committee (Post-Meeting) 2/16/2012 (pdf)

    Related Bills (1)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    S 1304 (c1) Tax Administration Budget Subcommittee on Finance and Tax, Budget Subcommittee on Finance and Tax Similar Last Action: 3/9/2012 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
    Location: Laid on Table

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    171541 - Amendment
    Between lines 54 and 55, insert:
    Horner 2/14/2012
    9:27 PM
    Adopted without Objection
    2/15/2012
    PDF

    Citations - Statutes (10)

    Citation Catchline Location in Bill Location In Bill Help
    212.07 Sales, storage, use tax; tax added to purchase price; dealer not to absorb; liability of purchasers who cannot prove payment of the tax; penalties; general exemptions. Page 3 (pdf)
    212.12 Dealer' credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required. Page 6 (pdf)
    212.14 Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum. Page 8 (pdf)
    212.18 Administration of law; registration of dealers; rules. Page 10 (pdf)
    213.13 Electronic remittance and distribution of funds collected by clerks of the court. Page 15 (pdf)
    213.295 Page 16 (pdf)
    220.153 Apportionment by sales factor. Page 18 (pdf)
    322.142 Color photographic or digital imaged licenses. Page 18 (pdf)
    443.131 Contributions. Page 20 (pdf)
    443.141 Collection of contributions and reimbursements. Page 21 (pdf)

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