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HB 2109: Taxation

GENERAL BILL by Finance & Taxation ; Starks

Taxation; specifies conditions under which renewal note evidencing revolving obligation is exempt from excise tax on documents; exempts transactions in excess of $500 from tax on sale of coins or currency; revises sales tax exemption for food & drinks; revises application of partial sales tax exemption for self-propelled or power-drawn farm equipment; provides exemption for sales to certain health systems for specified period, etc. Amends FS.

Effective Date: 07/01/1997 except as otherwise provided
 Last Action: 3/4/1998 House - Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119
Bill Text: Web Page | PDF

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  • Bill History

    Date Chamber Action
    4/23/1997 House • Filed
    4/24/1997 House • Introduced -HJ 00698
    4/25/1997 House • Placed on General Calendar -HJ 01079; Read second time -HJ 01012; Amendment(s) adopted -HJ 01012
    4/29/1997 House • Temporarily postponed, on Third Reading -HJ 01178
    5/2/1997 House • Carried over to 1998 Session pursuant to House Rule 96, On House General Calendar
    3/3/1998 House • CARRIED OVER; Placed on General Calendar
    3/4/1998 House • Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to HB 499 (Ch. 97-86), CS/HB 915 (Ch. 97-221), HB 1337 (Ch. 97-123), SB 1158 (Ch. 97-287), CS/HB 73 (Ch. 98-290), CS/HB 209 (Ch. 98-294), CS/CS/HB 315 (Ch. 98-408), CS/HB 747 (Ch. 98-296), CS/HB 1273 (Ch. 98-252), CS/HB 3171 (Ch. 98-60), CS/CS/HB 3249 (Ch. 98-318), CS/CS/HB 3351 (Ch. 98-325), CS/HB 3395 (Ch. 98-328), CS/SB 1694 (Ch. 98-143) -HJ 00119

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  • HB 2109, Engrossed 1 (Current Bill Version) Posted 8/28/2000 at 11:08 AM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (35)

    Bill Number Subject Filed By Relationship Last Action and Location
    H 73 (c1) Bradley Compare Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-290
    Location:
    H 209 (e3) Ziebarth Compare Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-294
    Location:
    H 315 (e2) Fuller Compare Last Action: 6/17/1998 Became Law without Governor's Signature; Chapter No. 98-408; See also CS/SB 1694 (Ch. 98-143)
    Location:
    H 477 Tax Administration/DOR/DBPR Logan Compare Last Action: 5/1/1998 H Died in Committee on General Government Appropriations
    Location:
    H 735 Sales Tax/Coins or Currency Hill Compare Last Action: 5/1/1998 H Died, reference deferred
    Location:
    H 747 (e1) Pruitt Compare Last Action: 5/29/1998 Became Law without Governor's Signature; Chapter No. 98-296
    Location:
    H 1273 (c1) Barreiro Compare Last Action: 5/28/1998 Became Law without Governor's Signature; Chapter No. 98-252
    Location:
    H 1795 (e1) Sales Tax Exemp./Advertising Agency Dockery Compare Last Action: 5/1/1998 S Died in Messages
    Location:
    H 2035 Taxation Finance & Taxation Compare Last Action: 3/4/1998 H Withdrawn from Fiscal Responsibility Council; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/HB 1275 (Ch. 97-233), HB 1469 (Ch. 97-244), SB 1158 (Ch. 97-287), CS/HB 4413 (Ch. 98-342), CS/SB 498 (Ch. 98-95) -HJ 00119
    Location:
    H 3171 (e1) Starks Compare Last Action: 5/15/1998 Approved by Governor; Chapter No. 98-60
    Location:
    H 3249 (c2) Burroughs Compare Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-318
    Location:
    H 3305 Sales Tax Exemption on Electricity Burroughs Compare Last Action: 3/4/1998 H CS combines this bill with 3249; Comm. Action: CS by Business Development & International Trade (EIC); Original bill laid on Table, refer to combined CS/CS/HB 3249 (Ch. 98-318)
    Location:
    H 3351 (c2) Fasano Compare Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-325
    Location:
    H 3395 (e1) Starks Compare Last Action: 5/30/1998 Became Law without Governor's Signature; Chapter No. 98-328
    Location:
    H 3403 Taxation/Dealer Credit Finance & Taxation Compare Last Action: 5/1/1998 H Died in Committee on General Government Appropriations
    Location:
    H 4567 Taxation Arnall Compare Last Action: 5/1/1998 H Died in Committee on General Government Appropriations
    Location:
    H 4779 (e1) Taxation Starks Compare Last Action: 5/1/1998 S Died in Messages, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/HB 4413 (Ch. 98-342), CS/SB 1686 (Ch. 98-139), CS/SB 1688 (Ch. 98-140), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144)
    Location:
    S 322 (c1) Taxation Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 328 (c1) Sales Tax Exemptions/Aircraft Ostalkiewicz Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 3171 (Ch. 98-60)
    Location:
    S 338 (c1) Sales Tax Exemption on Electricity Latvala Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3249 (Ch. 98-318)
    Location:
    S 500 Tax Exemption/Industrial Machinery Burt Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; Read second time -SJ 01135; Amendment(s) adopted -SJ 01135; House Bill substituted -SJ 01135; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 1273 (Ch. 98-252)
    Location:
    S 612 Admissions Tax/Sporting Events Crist Compare Last Action: 5/1/1998 S Placed on Special Order Calendar -SJ 01522, -SJ 01808; Read second time -SJ 01743; Amendment(s) adopted -SJ 01743; House Bill substituted -SJ 01743; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 73 (Ch. 98-290)
    Location:
    S 638 Sales Tax Exemption on Electricity Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3249 (Ch. 98-318)
    Location:
    S 742 (c2) Sponsored Research & Development Clary Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01108; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 3351 (Ch. 98-325)
    Location:
    S 808 Tax Exemption/Religious Activities Grant Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 3395 (Ch. 98-328)
    Location:
    S 970 Educational Property Tax Exemption Meadows Compare Last Action: 5/1/1998 H In Messages; Died in Messages
    Location:
    S 984 (c1) Sales Tax/Farm Equipment Harris Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01110; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 209 (Ch. 98-294)
    Location:
    S 1388 Taxation Horne Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 1444 Sales Tax Exemp./Advertising Agency Ostalkiewicz Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 1504 (c1) Sales Tax/Food & Drinks Ostalkiewicz Compare Last Action: 4/29/1998 S Placed on Special Order Calendar -SJ 01092; House Bill substituted -SJ 01136; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408); See also CS/SB 1694 (Ch. 98-143)
    Location:
    S 1694 (c1) Ostalkiewicz Compare Last Action: 5/22/1998 Became Law without Governor's Signature; Chapter No. 98-143; See also CS/CS/HB 315 (Ch. 98-408)
    Location:
    S 1746 Taxation/Dealer Credit Harris Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 1766 Tax Administration/Time Periods Horne Compare Last Action: 5/1/1998 S Died in Committee on Ways and Means
    Location:
    S 1998 Taxation (RAB) Thomas Compare Last Action: 4/16/1998 S Withdrawn from Ways and Means Subcommittee E (Finance and Tax); Ways and Means -SJ 00490; Withdrawn from further cons.,Iden/Sim/Compare Bill(s) passed, refer to CS/CS/HB 315 (Ch. 98-408), CS/SB 1686 (Ch. 98-139), CS/SB 1690 (Ch. 98-141), CS/SB 1692 (Ch. 98-142), CS/SB 1694 (Ch. 98-143), CS/SB 1696 (Ch. 98-144) -SJ 00490
    Location:
    S 2302 Sales Taxes/Chamber of Commerce Laurent Compare Last Action: 4/30/1998 S Placed on Special Order Calendar -SJ 01222, -SJ 01522; Read second time -SJ 01453; Amendment(s) adopted -SJ 01453; Amendment(s) reconsidered, failed -SJ 01453; House Bill substituted failed -SJ 01453; Laid on Table, Iden./Sim./Compare Bill(s) passed, refer to CS/HB 747 (Ch. 98-296)
    Location:

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    372369 - Technical Amendment
    		Rules, Resolutions, & Ethics 10/9/1997
    8:37 AM     		Web Page

    Citations - Statutes (37)

    Citation Catchline Location in Bill Location In Bill Help
    95.091 Limitation on actions to collect taxes.
    193.501 Assessment of lands subject to a conservation easement, environmentally endangered lands, or lands used for outdoor recreational or park purposes when land development rights have been conveyed or conservation restrictions have been covenanted.
    193.505 Assessment of historically significant property when development rights have been conveyed or historic preservation restrictions have been covenanted.
    196.198 Educational property exemption.
    196.1997 Ad valorem tax exemptions for historic properties.
    198.18 Failure to pay tax; penalties; delinquent or deficient taxes, interest.
    199.103 Basis of assessment; valuation.
    199.282 Penalties for violation of this chapter.
    201.09 Renewal of existing promissory notes and mortgages; exemption.
    201.17 Penalties for failure to pay tax required.
    203.06 Interest on delinquent payments.
    203.62 Applicability of specified sections of part I.
    206.06 Estimate of amount of fuel taxes due and unpaid.
    206.44 Penalty and interest for failure to report on time; penalty and interest on tax deficiencies.
    206.94 Department may estimate diesel fuels sold or used.
    206.97 Applicability of specified sections of part I.
    206.9915 Legislative intent and general provisions.
    207.007 Offenses; penalties and interest.
    211.076 Interest and penalties; failure to pay tax or file return; estimated tax underpayments.
    211.33 Administration of the tax; returns; delinquency penalties and interest; departmental inspections of records.
    212.02 Definitions.
    212.04 Admissions tax; rate, procedure, enforcement.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    213.015 Taxpayer rights.
    213.235
    213.255
    213.34 Authority to audit.
    215.26 Repayment of funds paid into State Treasury through error.
    220.15 Apportionment of adjusted federal income.
    220.807 Determination of rate of interest.
    221.02 Credit for emergency excise tax paid.
    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.
    624.5092 Administration of taxes; payments.

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  • HB 2109, Original Filed Version Posted 8/28/2000 at 11:08 AM

    Bill Text:   Web Page | PDF
    Analyses:   Finance & Taxation (Post-Meeting) 4/24/1997 (pdf)

    Floor Amendments (1)

    Amendment Sponsor Filed Last Floor Action Format
    331791 - Amendment
    		Starks 10/9/1997
    8:37 AM     		Web Page

    Citations - Statutes (9)

    Citation Catchline Location in Bill Location In Bill Help
    201.09 Renewal of existing promissory notes and mortgages; exemption.
    212.02 Definitions.
    212.04 Admissions tax; rate, procedure, enforcement.
    212.05 Sales, storage, use tax.
    212.054 Discretionary sales surtax; limitations, administration, and collection.
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.
    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.
    220.15 Apportionment of adjusted federal income.
    221.02 Credit for emergency excise tax paid.

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