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The Senate has convened, unilaterally, in Special Session for the sole purpose of consideration of Executive Order 19-14.

CS/CS/SB 620: Taxation

GENERAL BILL by Appropriations ; Commerce and Tourism ; Passidomo ; (CO-INTRODUCERS) Young ; Steube ; Campbell ; Stargel

Taxation; Specifying that certain filing fees for trial and appellate proceedings must be deposited into the State Courts Revenue Trust Fund rather than the General Revenue Fund; providing a documentary stamp tax exemption for notes and mortgages that are given in connection with a loan made by or on behalf of a housing financing authority; revising the military operations that qualify certain servicemembers for an additional ad valorem tax exemption; deleting a condition for unremarried spouses of deceased disabled ex-servicemembers to claim a certain ad valorem tax exemption; providing exemptions from documentary stamp taxes for certain loans made by the Florida Small Business Emergency Bridge Loan Program and the Agricultural Economic Development Program; revising the calculation of certain taxes by the Department of Revenue; reducing the tax levied on rental or license fees charged for the use of real property; increasing, for a specified fiscal year, the total amount of tax credits for the rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas, etc. APPROPRIATION: $1,055,205

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon this act becoming a law, this act shall take effect July 1, 2018
Last Action: 3/8/2018 Senate - Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940
Bill Text: Web Page | PDF
Senate Committee References:
  1. Commerce and Tourism (CM)
  2. Appropriations Subcommittee on Finance and Tax (AFT)
  3. Appropriations (AP)

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  • Bill History

    Date Chamber Action
    10/24/2017 Senate • Filed
    11/2/2017 Senate • Referred to Commerce and Tourism; Appropriations Subcommittee on Finance and Tax; Appropriations -SJ 50
    11/6/2017 Senate • On Committee agenda-- Commerce and Tourism, 11/13/17, 4:00 pm, 110 Senate Office Building
    11/13/2017 Senate • CS by Commerce and Tourism; YEAS 7 NAYS 0 -SJ 103
    11/14/2017 Senate • Pending reference review under Rule 4.7(2) - (Committee Substitute)
    11/17/2017 Senate • Now in Appropriations Subcommittee on Finance and Tax -SJ 103
    1/9/2018 Senate • Introduced -SJ 49
    • CS by Commerce and Tourism read 1st time -SJ 100
    1/11/2018 Senate • On Committee agenda-- Appropriations Subcommittee on Finance and Tax, 01/16/18, 10:00 am, 401 Senate Office Building
    1/16/2018 Senate • Subcommittee Recommendation: CS/CS by Appropriations Subcommittee on Finance and Tax; YEAS 6 NAYS 0 -SJ 206
    1/18/2018 Senate • Now in Appropriations -SJ 206
    3/1/2018 Senate • On Committee agenda-- Appropriations, 03/02/18, 9:00 am, 412 Knott Building
    3/2/2018 Senate • CS/CS by- Appropriations; YEAS 18 NAYS 0 -SJ 753
    3/5/2018 Senate • Pending reference review -under Rule 4.7(2) - (Committee Substitute)
    • Placed on Calendar, on 2nd reading -SJ 753
    • CS/CS by Appropriations read 1st time -SJ 718, 719
    3/6/2018 Senate • Placed on Special Order Calendar, 03/08/18 -SJ 967
    3/8/2018 Senate • Read 2nd time -SJ 938, 939
    • Substituted CS/HB 7087 -SJ 940
    • Laid on Table, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118) -SJ 940

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  • CS/CS/SB 620, Committee Substitute 2 (Current Bill Version) Posted 3/5/2018 at 12:34 PM

    Bill Text:   Web Page | PDF
    Analyses:   None

    Related Bills (14)

    Bill Number Subject Filed By Relationship Last Action and Location Track Bills
    H 531 Noncriminal Traffic Infractions Grant Compare Last Action: 3/10/2018 H Died in Justice Appropriations Subcommittee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    H 607 (c1) Housing Finance Authorities Santiago Compare Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    H 647 Natural Gas Fuel Taxes Raburn Compare Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    H 819 (c1) Truck License Taxes Williamson Compare Last Action: 3/10/2018 S Died in Transportation, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    H 939 Tax on Sales, Use, and Other Transactions Toledo Compare Last Action: 3/10/2018 H Died in Ways and Means Committee, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    H 7087 (er) Taxation Ways and Means Committee Compare Last Action: 3/27/2018 Chapter No. 2018-118, companion bill(s) passed, see CS/CS/CS/HB 841 (Ch. 2018-96), SB 100 (Ch. 2018-80)
    S 60 Tax on Sales, Use, and Other Transactions Hukill Compare Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 312 Excise Tax on Documents Steube Compare Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 666 Noncriminal Traffic Infractions Brandes Compare Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 672 Truck License Taxes Stargel Compare Last Action: 3/10/2018 S Died on Calendar, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 730 (c1) Housing Finance Authorities Perry Compare Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 926 Natural Gas Fuel Taxes Broxson Compare Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 1386 Taxation of Real Property Rodriguez Compare Last Action: 3/10/2018 S Died in Community Affairs, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118)
    S 1608 (c1) Agricultural Recovery Grimsley Compare Last Action: 3/10/2018 S Died in Appropriations, companion bill(s) passed, see CS/HB 7087 (Ch. 2018-118), CS/CS/SB 740 (Ch. 2018-84)

    Citations - Statutes (34)

    Citation Catchline Location in Bill Location In Bill Help
    28.241 Filing fees for trial and appellate proceedings. Page 8 (pdf)
    159.621 Housing bonds exempted from taxation. Page 8 (pdf)
    163.01 Florida Interlocal Cooperation Act of 1969. Page 59 (pdf)
    193.0237 Page 9 (pdf)
    193.155 Homestead assessments. Page 58 (pdf)
    193.4516 Page 11 (pdf)
    193.461 Agricultural lands; classification and assessment; mandated eradication or quarantine program. Page 12 (pdf)
    196.173 Exemption for deployed servicemembers. Page 12 (pdf)
    196.24 Exemption for disabled ex-servicemember or surviving spouse; evidence of disability. Page 13 (pdf)
    197.3631 Non-ad valorem assessments; general provisions. Page 14 (pdf)
    197.572 Easements for conservation purposes, or for public service purposes or for drainage or ingress and egress survive tax sales and deeds. Page 15 (pdf)
    197.573 Survival of restrictions and covenants after tax sale. Page 16 (pdf)
    201.02 Tax on deeds and other instruments relating to real property or interests in real property. Page 17 (pdf)
    201.25 Page 18 (pdf)
    206.052 Export of tax-free fuels. Page 66 (pdf)
    206.9826 Page 67 (pdf)
    206.9952 Application for license as a natural gas fuel retailer. Page 19 (pdf)
    206.9955 Levy of natural gas fuel tax. Page 19 (pdf)
    206.996 Monthly reports by natural gas fuel retailers; deductions. Page 21 (pdf)
    210.205 Page 22 (pdf)
    212.031 Tax on rental or license fee for use of real property. Page 22 (pdf)
    212.055 Discretionary sales surtaxes; legislative intent; authorization and use of proceeds. Page 23 (pdf)
    212.08 Sales, rental, use, consumption, distribution, and storage tax; specified exemptions. Page 28 (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 39 (pdf)
    212.205 Page 40 (pdf)
    218.135 Page 41 (pdf)
    220.183 Community contribution tax credit. Page 42 (pdf)
    220.1845 Contaminated site rehabilitation tax credit. Page 42 (pdf)
    318.14 Noncriminal traffic infractions; exception; procedures. Page 43 (pdf)
    318.15 Failure to comply with civil penalty or to appear; penalty. Page 44 (pdf)
    320.08 License taxes. Page 44 (pdf)
    376.30781 Tax credits for rehabilitation of drycleaning-solvent-contaminated sites and brownfield sites in designated brownfield areas; application process; rulemaking authority; revocation authority. Page 46 (pdf)
    624.5105 Community contribution tax credit; authorization; limitations; eligibility and application requirements; administration; definitions; expiration. Page 47 (pdf)
    741.01 County court judge or clerk of the circuit court to issue marriage license; fee. Page 47 (pdf)

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  • CS/SB 620, Committee Substitute 1 Posted 11/14/2017 at 1:32 PM

    Bill Text:   Web Page | PDF
    Analyses:   Appropriations Subcommittee on Finance and Tax (Pre-Meeting) 1/12/2018 (pdf)
    Appropriations Subcommittee on Finance and Tax (Post-Meeting) 1/18/2018 (pdf)
    Appropriations (Pre-Meeting) 3/1/2018 (pdf)
    Appropriations PCS 741326 (Pre-Meeting) 3/1/2018 (pdf)
    Appropriations (Post-Meeting) 3/5/2018 (pdf)

    Proposed Committee Substitutes (1)

    PCS and Amendments Sponsor Filed Last Committee Action Format
    741326 - Proposed Committee Substitute Appropriations 1/18/2018
    3:02 PM
    Replaced by Committee Substitute
    3/2/2018
    Web Page
    PDF
    hierarchy 177326 - Amendment (Delete All) (741326)
    Delete everything after the enacting clause and insert:
    Appropriations
    (Stargel)
    3/1/2018
    7:40 PM
    (Late Filed)
    Replaced by Committee Substitute
    3/2/2018
    Web Page
    PDF

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    176628 - Amendment
    Delete lines 13 - 62 and insert:
    Appropriations Subcommittee on Finance and Tax
    (Passidomo)
    1/11/2018
    5:14 PM
    Replaced by Committee Substitute
    1/18/2018
    Web Page
    PDF

    Committee Votes (2)

    Date Committee Result
    1/16/2018 10:00 AM Appropriations Subcommittee on Finance and Tax 6 Yeas - 0 Nays
    3/2/2018 9:00 AM Appropriations 18 Yeas - 0 Nays

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  • SB 620, Original Filed Version Posted 10/24/2017 at 12:47 PM

    Bill Text:   Web Page | PDF
    Analyses:   Commerce and Tourism (Pre-Meeting) 11/9/2017 (pdf)
    Commerce and Tourism (Post-Meeting) 11/14/2017 (pdf)

    Committee Amendments (1)

    Amendment Sponsor Filed Last Committee Action Format
    606014 - Amendment
    Delete line 63 and insert:
    Commerce and Tourism
    (Passidomo)
    11/9/2017
    3:51 PM
    Replaced by Committee Substitute
    11/13/2017
    Web Page
    PDF

    Committee Votes (1)

    Date Committee Result
    11/13/2017 4:00 PM Commerce and Tourism 7 Yeas - 0 Nays

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