House Bill 7099 (2012) - The Florida Senate

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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
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
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	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’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 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
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	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’s 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
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	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’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 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
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	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’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 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	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’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 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	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’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 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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