Senate Bill 1828 (2013) - The Florida Senate

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CS/SB 1828: Tax Administration

GENERAL BILL by Appropriations ; Appropriations

Tax Administration; Providing an additional use for tourist development tax revenues for certain coastal counties; deleting a requirement for filing a tax return for a decedent who dies after a certain date; providing that charges for the storage of towed vehicles that are impounded by a local, state, or federal law enforcement agency are not taxable; revising the criteria applicable to the definition of the term “target industry business” to specifically reference sports training or competition for the amateur athlete, etc.

Effective Date: Except as otherwise expressly provided in this act, this act shall take effect upon becoming a law
Last Action: 5/3/2013 House - Died in returning Messages, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172)
Bill Text: Web Page | PDF

Senate Committee References:

Appropriations (AP)

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Bill History

Date	Chamber	Action
4/1/2013	Senate	• SPB 7126 submitted as a committee bill (SB 1828) by Appropriations • Filed
4/2/2013	Senate	• Referred to Appropriations -SJ 280
4/3/2013	Senate	• Introduced -SJ 280
4/15/2013	Senate	• On Committee agenda-- Appropriations, 04/18/13, 9:00 am, 412 Knott Building
4/18/2013	Senate	• CS by- Appropriations; YEAS 15 NAYS 0 -SJ 481
4/22/2013	Senate	• Pending reference review -under Rule 4.7(2) - (Committee Substitute)
4/23/2013	Senate	• CS by Appropriations read 1st time -SJ 498
4/24/2013	Senate	• Placed on Calendar, on 2nd reading • Placed on Special Order Calendar, 04/25/13
4/25/2013	Senate	• Read 2nd time -SJ 623 • Amendment(s) adopted (261584, 389992) -SJ 623 • Ordered engrossed -SJ 624 • Placed on 3rd reading
4/26/2013	Senate	• Read 3rd time -SJ 701 • Amendment(s) adopted (326272, 331130) -SJ 701 • CS passed as amended; YEAS 36 NAYS 0 -SJ 701
4/29/2013	House	• In Messages • Referred to Calendar -HJ 980 • Placed on Special Order Calendar, 04/30/13 • Received -HJ 980
4/30/2013	House	• Read 2nd time -HJ 1015 • Substituted for CS/HB 7105 -HJ 1015 • Amendment(s) adopted (113961) -HJ 1016 • Placed on 3rd reading
5/1/2013	House	• Read 3rd time -HJ 1054 • CS passed as amended; YEAS 118 NAYS 0 -HJ 1054
5/1/2013	Senate	• In returning messages
5/2/2013	Senate	• Amendment(s) to House amendment(s) adopted (678958) -SJ 1026, 1027 • Concurred in House amendment(s) as amended (113961) -SJ 1032 • CS passed as amended; YEAS 37 NAYS 2 -SJ 1032
5/2/2013	House	• In returning messages
5/3/2013	House	• Died in returning Messages, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172)

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CS/SB 1828, Engrossed 2 (Current Bill Version) Posted 4/26/2013 at 12:37 PM

Bill Text:	Web Page \| PDF

Analyses:	House Message Summary (pdf)

Related Bills (5)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 583 (c2)	Estates	Spano	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006 Location: Laid on Table
H 999 (er)	Environmental Regulation	Patronis, Peters	Compare	Last Action: 5/30/2013 Chapter No. 2013-92 Location: Became Law
H 7105 (c1)	Tax Administration	Finance and Tax Subcommittee	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016 Location: Laid on Table
S 492 (er)	Estates	Hukill	Compare	Last Action: 6/17/2013 Chapter No. 2013-172 Location: Became Law
S 1684 (c2)	Environmental Regulation	Altman	Compare	Last Action: 5/2/2013 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92) -SJ 1020 Location: Laid on Table

Floor Amendments (7)

Amendment	Sponsor	Filed	Last Floor Action	Format
113961 - Amendment Remove lines 70-108 and insert:	Caldwell	4/29/2013 10:42 PM	Senate: Concurred as Amended 5/2/2013	PDF
678958 - S Amend. to H Amend. (113961) Delete lines 5 - 8 and insert:	Braynon	5/2/2013 2:02 PM	Senate: Adopted 5/2/2013	Web Page PDF
722559 - Amendment to Amendment (678958) Remove lines 6-146 and insert:	Nelson	5/3/2013 12:02 PM		PDF
566327 - Amendment to Amendment (678958) Between lines 177 and 178, insert:	Baxley	5/3/2013 9:55 AM		PDF
588921 - Amendment to Amendment (678958) Remove lines 308-368 and insert:	Santiago	5/2/2013 5:36 PM		PDF
397549 - Amendment to Amendment (678958) Remove lines 371-400 and insert:	Santiago	5/2/2013 5:32 PM		PDF
401349 - Amendment to Amendment (678958) Remove lines 406-416 and insert:	Nelson	5/3/2013 12:01 PM		PDF

Floor Votes (3)

Date	Chamber	Result
5/1/2013 4:04 PM	House	118 Yeas - 0 Nays
5/2/2013 3:39 PM	Senate - Amendment 678958	28 Yeas - 3 Nays
5/2/2013 3:39 PM	Senate	37 Yeas - 2 Nays

Citations - Statutes (16)

Citation	Catchline	Location in Bill Location In Bill Help
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 3 (pdf)
198.13	Tax return to be made in certain cases; certificate of nonliability.	Page 5 (pdf)
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.	Page 5 (pdf)
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 6 (pdf)
212.0305	Convention development taxes; intent; administration; authorization; use of proceeds.	Page 7 (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 7 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 10 (pdf)
212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 12 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 14 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 19 (pdf)
213.13	Electronic remittance and distribution of funds collected by clerks of the court.	Page 19 (pdf)
213.21	Informal conferences; compromises.	Page 20 (pdf)
213.295		Page 21 (pdf)
288.106	Tax refund program for qualified target industry businesses.	Page 22 (pdf)
443.131	Contributions.	Page 25 (pdf)
443.141	Collection of contributions and reimbursements.	Page 26 (pdf)

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CS/SB 1828, Engrossed 1 Posted 4/25/2013 at 3:44 PM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (5)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 583 (c2)	Estates	Spano	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006 Location: Laid on Table
H 999 (e1)	Environmental Regulation	Patronis, Peters	Compare	Last Action: 5/30/2013 Chapter No. 2013-92 Location: Became Law
H 7105 (c1)	Tax Administration	Finance and Tax Subcommittee	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016 Location: Laid on Table
S 492 (c2)	Estates	Hukill	Compare	Last Action: 6/17/2013 Chapter No. 2013-172 Location: Became Law
S 1684 (c2)	Environmental Regulation	Altman	Compare	Last Action: 5/2/2013 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92) -SJ 1020 Location: Laid on Table

Floor Amendments (2)

Amendment	Sponsor	Filed	Last Floor Action	Format
331130 - Amendment Delete line 118 and insert:	Hukill	4/25/2013 6:42 PM	Senate: Adopted 4/26/2013	Web Page PDF
326272 - Amendment Delete line 191 and insert:	Hukill	4/25/2013 6:43 PM	Senate: Adopted 4/26/2013	Web Page PDF

Floor Votes (1)

Date	Chamber	Result
4/26/2013 11:33 AM	Senate	36 Yeas - 0 Nays

Citations - Statutes (16)

Citation	Catchline	Location in Bill Location In Bill Help
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 3 (pdf)
198.13	Tax return to be made in certain cases; certificate of nonliability.	Page 5 (pdf)
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.	Page 5 (pdf)
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 6 (pdf)
212.0305	Convention development taxes; intent; administration; authorization; use of proceeds.	Page 7 (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 7 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 10 (pdf)
212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 12 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 14 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 19 (pdf)
213.13	Electronic remittance and distribution of funds collected by clerks of the court.	Page 19 (pdf)
213.21	Informal conferences; compromises.	Page 20 (pdf)
213.295		Page 21 (pdf)
288.106	Tax refund program for qualified target industry businesses.	Page 22 (pdf)
443.131	Contributions.	Page 25 (pdf)
443.141	Collection of contributions and reimbursements.	Page 26 (pdf)

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CS/SB 1828, Committee Substitute 1 Posted 4/22/2013 at 1:52 PM

Bill Text:	Web Page \| PDF

Analyses:	None

Related Bills (5)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 7105 (c1)	Tax Administration	Finance and Tax Subcommittee	Similar	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016 Location: Laid on Table
H 583 (c2)	Estates	Spano	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006 Location: Laid on Table
H 999 (e1)	Environmental Regulation	Patronis, Peters	Compare	Last Action: 5/30/2013 Chapter No. 2013-92 Location: Became Law
S 492 (c2)	Estates	Hukill	Compare	Last Action: 6/17/2013 Chapter No. 2013-172 Location: Became Law
S 1684 (c2)	Environmental Regulation	Altman	Compare	Last Action: 5/2/2013 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92) -SJ 1020 Location: Laid on Table

Floor Amendments (5)

Amendment	Sponsor	Filed	Last Floor Action	Format
261584 - Amendment Delete lines 74 - 79 and insert:	Hukill	4/24/2013 3:47 PM	Senate: Adopted 4/25/2013	Web Page PDF
422284 - Amendment Delete lines 114 - 118 and insert:	Hukill	4/25/2013 8:24 AM	Senate: Withdrawn 4/25/2013	Web Page PDF
331316 - Amendment Delete lines 187 - 191 and insert:	Hukill	4/25/2013 8:23 AM	Senate: Withdrawn 4/25/2013	Web Page PDF
691478 - Amendment Between lines 191 and 192 insert:	Braynon	4/25/2013 8:55 AM	Senate: Withdrawn 4/25/2013	Web Page PDF
389992 - Amendment Between lines 632 and 633 insert:	Galvano	4/24/2013 8:53 AM	Senate: Adopted 4/25/2013	Web Page PDF

Citations - Statutes (15)

Citation	Catchline	Location in Bill Location In Bill Help
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 3 (pdf)
198.13	Tax return to be made in certain cases; certificate of nonliability.	Page 5 (pdf)
211.3103	Levy of tax on severance of phosphate rock; rate, basis, and distribution of tax.	Page 5 (pdf)
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 6 (pdf)
212.0305	Convention development taxes; intent; administration; authorization; use of proceeds.	Page 7 (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 7 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; brackets applicable to taxable transactions; records required.	Page 10 (pdf)
212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 12 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 14 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 19 (pdf)
213.13	Electronic remittance and distribution of funds collected by clerks of the court.	Page 19 (pdf)
213.21	Informal conferences; compromises.	Page 20 (pdf)
213.295		Page 21 (pdf)
443.131	Contributions.	Page 22 (pdf)
443.141	Collection of contributions and reimbursements.	Page 24 (pdf)

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SB 1828, Original Filed Version Posted 4/1/2013 at 1:55 PM

Bill Text:	Web Page \| PDF

Analyses:	Appropriations (Pre-Meeting) 4/16/2013 (pdf) Appropriations (Post-Meeting) 4/22/2013 (pdf)

Related Bills (5)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 7105 (c1)	Tax Administration	Finance and Tax Subcommittee	Similar	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92), CS/CS/SB 492 (Ch. 2013-172) -HJ 1016 Location: Laid on Table
H 583 (c2)	Estates	Spano	Compare	Last Action: 4/30/2013 H Laid on Table, companion bill(s) passed, see CS/CS/SB 492 (Ch. 2013-172) -HJ 1006 Location: Laid on Table
H 999 (c3)	Environmental Regulation	Patronis, Peters	Compare	Last Action: 5/30/2013 Chapter No. 2013-92 Location: Became Law
S 492 (c2)	Estates	Hukill	Compare	Last Action: 6/17/2013 Chapter No. 2013-172 Location: Became Law
S 1684 (c1)	Environmental Regulation	Altman	Compare	Last Action: 5/2/2013 S Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 999 (Ch. 2013-92) -SJ 1020 Location: Laid on Table

Committee Amendments (6)

Amendment	Sponsor	Filed	Last Committee Action	Format
475524 - Amendment Between lines 55 and 56 insert:	Appropriations (Hukill)	4/17/2013 3:34 PM	Replaced by Committee Substitute 4/22/2013	Web Page PDF
851828 - Amendment Before line 56 insert:	Appropriations (Hukill)	4/16/2013 10:14 AM	Replaced by Committee Substitute 4/22/2013	Web Page PDF
236726 - Amendment Between lines 91 and 92 insert:	Appropriations (Hukill)	4/16/2013 12:04 PM	Replaced by Committee Substitute 4/22/2013	Web Page PDF
287554 - Amendment Delete line 169 and insert:	Appropriations (Hukill)	4/15/2013 10:05 PM	Replaced by Committee Substitute 4/22/2013	Web Page PDF
147064 - Amendment Delete line 347 and insert:	Appropriations (Hukill)	4/15/2013 10:04 PM	Replaced by Committee Substitute 4/22/2013	Web Page PDF
597562 - Amendment Delete lines 444 - 446 and insert:	Appropriations (Hukill)	4/16/2013 7:48 PM	Replaced by Committee Substitute 4/22/2013	Web Page PDF

Committee Votes (1)

Date	Committee	Result
4/18/2013 9:00 AM	Appropriations	15 Yeas - 0 Nays

Citations - Statutes (12)

Citation	Catchline	Location in Bill Location In Bill Help
198.13	Tax return to be made in certain cases; certificate of nonliability.	Page 2 (pdf)
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 4 (pdf)
212.12	Dealer’s 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 9 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 10 (pdf)
212.20	Funds collected, disposition; additional powers of department; operational expense; refund of taxes adjudicated unconstitutionally collected.	Page 15 (pdf)
213.13	Electronic remittance and distribution of funds collected by clerks of the court.	Page 16 (pdf)
213.21	Informal conferences; compromises.	Page 16 (pdf)
213.295		Page 17 (pdf)
443.131	Contributions.	Page 19 (pdf)
443.141	Collection of contributions and reimbursements.	Page 20 (pdf)

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