Senate Bill 1304 (2012) - The Florida Senate

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CS/CS/SB 1304: Tax Administration

GENERAL BILL by Budget ; Budget Subcommittee on Finance and Tax ; Budget Subcommittee on Finance and Tax

Tax Administration; Revising the excise tax rates levied upon each ton of phosphate rock severed; specifying the period during which the rates apply; revising the distribution of the revenues received; deleting obsolete provisions; providing that charges for the storage of towed vehicles are taxable, unless the vehicles are impounded by a local, state, or federal law enforcement agency; subjecting a dealer to monetary and criminal penalties for the willful failure to collect certain taxes or fees after notice of the duty to collect the taxes or fees by the Department of Revenue, etc.

Effective Date: except as otherwise expressly provided in this act, this act shall take effect July 1, 2012
Last Action: 3/9/2012 Senate - Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326
Bill Text: Web Page | PDF

Senate Committee References:

Budget Subcommittee on Finance and Tax (BFT)
Budget (BC)

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Bill History

Date	Chamber	Action
12/15/2011	Senate	• SPB 7038 submitted as a committee bill (SB 1304) by Budget Subcommittee on Finance and Tax • Filed
1/11/2012	Senate	• Referred to Budget; Rules -SJ 142
1/13/2012	Senate	• Subreferred to Budget Subcommittee on Finance and Tax -SJ 161 • Now in Budget Subcommittee on Finance and Tax • Introduced -SJ 142
1/19/2012	Senate	• On Committee agenda-- Budget Subcommittee on Finance and Tax, 01/24/12, 1:00 pm, 301 Senate Office Building
1/24/2012	Senate	• CS by Budget Subcommittee on Finance and Tax; YEAS 5 NAYS 0 -SJ 280
1/25/2012	Senate	• Now in Budget -SJ 280
1/27/2012	Senate	• CS by Budget Subcommittee on Finance and Tax read 1st time -SJ 289
2/23/2012	Senate	• On Committee agenda-- Budget, 02/28/12, 4:30 pm, 412 Knott Building --Not Considered
2/28/2012	Senate	• On Committee agenda-- Budget, 02/29/12, 2:00 pm, 412 Knott Building
2/29/2012	Senate	• CS/CS by Budget; YEAS 19 NAYS 0 -SJ 776
3/2/2012	Senate	• Pending reference review under Rule 4.7(2) - (Committee Substitute) • CS/CS by Budget read 1st time -SJ 778
3/5/2012	Senate	• Now in Rules
3/7/2012	Senate	• Withdrawn from Rules -SJ 907 • Placed on Calendar, on 2nd reading -SJ 907 • Placed on Special Order Calendar, 03/09/12
3/9/2012	Senate	• Read 2nd time -SJ 1325 • Substituted CS/HB 7099 (Vetoed by Governor) -SJ 1326 • Laid on Table, companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174), HB 7087 (Ch. 2012-32) -SJ 1326

Related Bills

Bill Number	Subject	Filed By	Relationship	Last Action and Location
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 1201	Transportation Accessibility	Nunez	Compare	Last Action: 3/9/2012 H Died in Transportation and Highway Safety Subcommittee, companion bill(s) passed, see HB 7087 (Ch. 2012-32) Location: In committee/council (THSS)
H 7087 (er)	Economic Development	Finance and Tax Committee	Compare	Last Action: 3/28/2012 Chapter No. 2012-32, companion bill(s) passed, see CS/HB 517 (Ch. 2012-61), CS/CS/CS/HB 599 (Ch. 2012-174), HB 693 (Ch. 2012-208) Location: Became Law
H 7099 (er)	Tax Administration	Finance and Tax Committee	Compare	Last Action: 5/9/2013 H Veto Message transmitted to Secretary of State Location: Vetoed by Governor
S 1392 (e1)	Transportation Accessibility	Benacquisto	Compare	Last Action: 3/9/2012 H Died in Messages, companion bill(s) passed, see HB 7087 (Ch. 2012-32) Location: In messages from Senate

Version	Posted	Format
S 1304 Filed	12/15/2011 11:21 AM	Web Page \| PDF
S 1304 c1	1/25/2012 8:07 AM	Web Page \| PDF
S 1304 c2	3/2/2012 11:24 AM	Web Page \| PDF

Committee Amendments

S 1304 Filed
Amendment	Sponsor	Filed	Last Committee Action	Format
567906 - Amendment Between lines 51 and 52 insert:	Budget Subcommittee on Finance and Tax (Altman)	1/24/2012 9:24 AM	Replaced by Committee Substitute 1/24/2012	Web Page PDF
840698 - Amendment Between lines 479 and 480 insert:	Budget Subcommittee on Finance and Tax (Altman)	1/24/2012 9:24 AM	Replaced by Committee Substitute 1/24/2012	Web Page PDF

S 1304 c1
Amendment	Sponsor	Filed	Last Committee Action	Format
708046 - Amendment Between lines 56 and 57 insert:	Budget (Bogdanoff)	2/27/2012 4:06 PM	Withdrawn 3/2/2012	Web Page PDF
500824 - Amendment Before line 57 insert:	Budget (Hays)	2/27/2012 4:07 PM	Replaced by Committee Substitute 3/2/2012	Web Page PDF
114152 - Amendment Delete lines 70 - 72 and insert:	Budget (Bogdanoff)	2/27/2012 3:22 PM	Replaced by Committee Substitute 3/2/2012	Web Page PDF
832714 - Amendment Between lines 162 and 163 insert:	Budget (Altman)	2/28/2012 9:20 AM	Replaced by Committee Substitute 3/2/2012	Web Page PDF
665438 - Amendment Between lines 500 and 501 insert:	Budget (Bogdanoff)	2/27/2012 3:22 PM	Replaced by Committee Substitute 3/2/2012	Web Page PDF
290932 - Amendment Between lines 558 and 559 insert:	Budget (Norman)	2/27/2012 7:20 PM	Replaced by Committee Substitute 3/2/2012	Web Page PDF

Floor Amendments

S 1304 c2
Amendments	Sponsor	Filed	Last Floor Action	Format
813758 - Amendment Between lines 756 and 757 insert:	Altman	3/9/2012 10:41 AM (Late Filed)	Senate: Withdrawn 3/9/2012	Web Page PDF
357172 - Amendment Between lines 1063 and 1064 insert:	Altman	3/8/2012 4:53 PM	Senate: Withdrawn 3/9/2012	Web Page PDF

Bill Analyses

Type	Analysis	Author	Posted	Format
Bill Analysis	S 1304	Budget Subcommittee on Finance and Tax (Pre-Meeting)	1/23/2012 8:04 AM	PDF
Bill Analysis	S 1304	Budget Subcommittee on Finance and Tax (Post-Meeting)	2/9/2012 10:44 AM	PDF
Bill Analysis	S 1304	Budget (Pre-Meeting)	2/27/2012 4:56 PM	PDF
Bill Analysis	S 1304	Budget (Post-Meeting)	3/5/2012 9:31 AM	PDF

Version	Committee	Date	Result
S 1304 Filed	Budget Subcommittee on Finance and Tax	1/24/2012 1:00 PM	5 Yeas - 0 Nays
S 1304 c1	Budget	2/29/2012 2:00 PM	19 Yeas - 0 Nays

Citations - Statutes (16)

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)
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 12 (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 13 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 16 (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 17 (pdf)
212.14	Departmental powers; hearings; distress warrants; bonds; subpoenas and subpoenas duces tecum.	Page 20 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 22 (pdf)
213.13	Electronic remittance and distribution of funds collected by clerks of the court.	Page 27 (pdf)
213.295		Page 27 (pdf)
213.756	Funds collected are state tax funds.	Page 29 (pdf)
220.153	Apportionment by sales factor.	Page 30 (pdf)
322.142	Color photographic or digital imaged licenses.	Page 31 (pdf)
336.021	County transportation system; levy of ninth-cent fuel tax on motor fuel and diesel fuel.	Page 32 (pdf)
336.025	County transportation system; levy of local option fuel tax on motor fuel and diesel fuel.	Page 32 (pdf)
443.131	Contributions.	Page 36 (pdf)
443.141	Collection of contributions and reimbursements.	Page 37 (pdf)

Citations - Constitution (0)

No Constitutional citations.

Citations - Chapter Law (0)

No Chapter Law citations.

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