House Bill 7031 (2025) - The Florida Senate

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HB 7031: Taxation

GENERAL BILL by Ways & Means Committee ; Duggan ; (CO-INTRODUCERS) Black ; Chaney

Taxation; Revising the purposes for which a county may use tax revenues derived from the tourist development tax; revising certain conditions that must be satisfied for a county to use certain tax revenue; requiring that the notice for scheduled appearances before the value adjustment board provide certain information; requiring the board to allow petitioners to appear at a hearing using certain electronic or other communication equipment if such petitioners request in writing to do so within a specified timeframe; authorizing successive owners of certain property receiving a tax exemption to receive such exemption in certain circumstances; providing that property is eligible for a specified tax exemption if it meets certain conditions. APPROPRIATION: $1,655,282

Effective Date: Except as otherwise expressly provided in this act and except for this section, which shall take effect upon becoming a law, this act shall take effect July 1, 2025.
Last Action: 6/27/2025 - Signed by Officers and presented to Governor
Bill Text: PDF

Senate Committee References:

Appropriations (AP)

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Bill History

Date	Chamber	Action
4/2/2025	House	• Filed • 1st Reading (Original Filed Version) • Bill referred to House Calendar • Added to Second Reading Calendar
4/3/2025	House	• Bill added to Special Order Calendar (4/9/2025)
4/9/2025	House	• Read 2nd time • Placed on 3rd reading • Added to Third Reading Calendar • Read 3rd time • Passed; YEAS 112, NAYS 0 • Requests that the Senate pass the bill as passed by the House or agree to include the bill in the Budget Conference
4/10/2025	Senate	• In Messages • Referred to Appropriations
4/14/2025	Senate	• Received
6/5/2025	Senate	• On Committee agenda-- Appropriations, 06/05/25, 2:30 pm, 412 Knott Building • Favorable with 1 amendment(s) by- Appropriations (535388); YEAS 17 NAYS 0 • Pending reference review -under Rule 4.7(2) - (Amendments) • Placed on Calendar, on 2nd reading • Placed on Special Order Calendar, 06/05/25 • Read 2nd time -SJ 1192 • Amendment(s) adopted (535388) -SJ 1192 • Read 3rd time -SJ 1192 • Passed as amended; YEAS 32 NAYS 0 -SJ 1192 • The Senate having refused to pass the bill as passed by the House, acceded to the request for a conference -SJ 1192
6/5/2025	House	• In Messages
6/5/2025	Senate	• Bill placed in Conference (Appropriations Conference Committee/Budget) • Conference Committee appointed: Appropriations Conference Committee/Budget: Hooper (Chair), Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Agriculture, Environment, and General Government/Agriculture and Natural Resources: Brodeur (Chair), Arrington, Berman, Burton, Collins, DiCeglie, Grall, McClain, Pizzo, Rodriguez, Sharief, Truenow, Boyd (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Agriculture, Environment, and General Government/State Administration: Brodeur (Chair), Arrington, Berman, Burton, Collins, DiCeglie, Grall, McClain, Pizzo, Rodriguez, Sharief, Truenow; Appropriations Conference Committee on Criminal and Civil Justice/Justice: Garcia (Chair), Ingoglia, Martin, Osgood, Polsky, Rouson, Simon, Wright, Yarborough, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large); Appropriations Conference Committee on Health and Human Services/Health Care: Trumbull (Chair), Berman, Brodeur, Burton, Davis, Garcia, Gruters, Harrell, Rodriguez, Rouson, Boyd (At Large), Passidomo (At Large); Appropriations Conference Committee on Higher Education/Higher Education: Harrell (Chair), Bradley, Burgess, Calatayud, Davis, Leek, Smith, Trumbull, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Pre-K - 12 Education/PreK-12: Burgess (Chair), Bradley, Calatayud, Gaetz, Jones, Osgood, Pizzo, Simon, Yarborough, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Transportation, Tourism, and Economic Development/Transportation and Economic Development: DiCeglie (Chair), Arrington, Avila, Bernard, Collins, Grall, Ingoglia, Leek, Martin, McClain, Polsky, Sharief, Smith, Truenow, Wright, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large);
6/5/2025	House	• Bill placed in Conference (Conference Committee on Appropriations) • Conference Committee appointed
6/16/2025	House	• Conference Committee Report considered • Amendment 051027 adopted • Conference Committee Report adopted • Passed as amended by Conference Committee Report; YEAS 93, NAYS 7
6/16/2025	Senate	• In returning messages • Conference Committee Report received -SJ 1539 • Conference Committee Report adopted (051027) -SJ 1574 • Passed as amended by Conference Committee Report; YEAS 32 NAYS 2 -SJ 1574
6/16/2025	House	• In Messages • Ordered enrolled • Ordered engrossed, then enrolled
6/27/2025		• Signed by Officers and presented to Governor

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HB 7031, Enrolled (Current Bill Version) Posted 6/18/2025 at 8:36 AM

Bill Text:	PDF

Analyses:	Ways & Means Committee (Post-Meeting) 6/24/2025 (pdf)

Related Bills (13)

Bill Number	Subject	Filed By	Relationship	Last Action and Location
H 105 (c2)	Pari-mutuel Wagering	Commerce Committee	Compare	Last Action: 6/16/2025 H Died on Second Reading Calendar
H 817	Taxes on the Rental of Real Property	Partington	Compare	Last Action: 6/16/2025 H Died in Ways & Means Committee
H 1221 (e1)	Local Option Taxes	Ways & Means Committee	Compare	Last Action: 6/16/2025 S Died in Appropriations
H 1467 (e1)	Gambling	Commerce Committee	Compare	Last Action: 6/16/2025 S Died in Rules
H 1485	Tax On Aviation Fuel	Basabe	Compare	Last Action: 6/16/2025 H Died in Economic Infrastructure Subcommittee
H 5501	Documentary Stamp Tax Distributions	Transportation & Economic Development Budget Subcommittee	Compare	Last Action: 6/16/2025 S Died on Calendar
H 7033 (e1)	Taxation	Budget Committee	Compare	Last Action: 6/16/2025 S Died in Appropriations
S 182 (c1)	Tax Credits for Charitable Contributions	Calatayud	Compare	Last Action: 6/16/2025 H Died in Messages
S 408 (c1)	Thoroughbred Permitholders	Burgess	Compare	Last Action: 6/16/2025 S Died in Appropriations Committee on Agriculture, Environment, and General Government
S 852	Study on the Elimination of Property Taxes	Martin	Compare	Last Action: 6/16/2025 S Died in Community Affairs
S 1306	Exemption from Ad Valorem Taxes of Child Care Facilities	Calatayud	Compare	Last Action: 6/16/2025 S Died in Community Affairs
S 1352	Communication Services	Trumbull	Compare	Last Action: 6/16/2025 S Died in Regulated Industries
S 7034	Taxation	Finance and Tax	Compare	Last Action: 6/16/2025 S Died in Appropriations

Citations - Statutes (81)

Citation	Catchline	Location in Bill Location In Bill Help
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 19 (pdf)
163.3206	Fuel terminals.	Page 23 (pdf)
193.4516	Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.	Page 24 (pdf)
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.	Page 25 (pdf)
194.011	Assessment notice; objections to assessments.	Page 27 (pdf)
194.013	Filing fees for petitions; disposition; waiver.	Page 28 (pdf)
194.014	Partial payment of ad valorem taxes; proceedings before value adjustment board.	Page 28 (pdf)
194.032	Hearing purposes; timetable.	Page 30 (pdf)
194.171	Circuit court to have original jurisdiction in tax cases.	Page 32 (pdf)
196.012	Definitions.	Page 33 (pdf)
196.1978	Affordable housing property exemption.	Page 37 (pdf), Page 40 (pdf)
196.19781		Page 41 (pdf)
196.19782		Page 43 (pdf)
196.198	Educational property exemption.	Page 46 (pdf)
201.15	Distribution of taxes collected.	Page 49 (pdf)
202.19	Authorization to impose local communications services tax.	Page 56 (pdf)
202.34	Records required to be kept; power to inspect; audit procedure.	Page 58 (pdf)
206.42	Aviation gasoline exempt from excise tax; rocket fuel.	Page 59 (pdf)
206.9815	Definitions.	Page 60 (pdf)
206.9825	Aviation fuel tax.	Page 60 (pdf)
206.9826	Refund for certain air carriers.	Page 60 (pdf)
206.9835	Administration of tax.	Page 60 (pdf)
206.9837	Disclosure of price.	Page 60 (pdf)
206.9845	Distribution of proceeds.	Page 60 (pdf)
206.9855	Refund to carriers.	Page 60 (pdf)
206.9865	Commercial air carriers; registration; reporting.	Page 60 (pdf)
206.9875	United States government exempt.	Page 60 (pdf)
206.9915	Legislative intent and general provisions.	Page 60 (pdf)
206.9925	Definitions.	Page 61 (pdf)
206.9942	Refunds and credits.	Page 63 (pdf)
206.9952	Application for license as a natural gas fuel retailer.	Page 64 (pdf)
206.9955	Levy of natural gas fuel tax.	Page 65 (pdf)
206.996	Monthly reports by natural gas fuel retailers; deductions.	Page 68 (pdf)
207.003	Privilege tax levied.	Page 69 (pdf)
207.005	Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.	Page 69 (pdf)
212.02	Definitions.	Page 70 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 75 (pdf)
212.04	Admissions tax; rate, procedure, enforcement.	Page 75 (pdf)
212.05	Sales, storage, use tax.	Page 80 (pdf)
212.054	Discretionary sales surtax; limitations, administration, and collection.	Page 88 (pdf)
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 88 (pdf)
212.0598	Special provisions; air carriers.	Page 89 (pdf)
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 90 (pdf)
212.0602	Education; limited exemption.	Page 97 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 99 (pdf), Page 102 (pdf), Page 111 (pdf), Page 113 (pdf)
212.099	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 116 (pdf)
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.	Page 120 (pdf)
212.13	Records required to be kept; power to inspect; audit procedure.	Page 121 (pdf), Page 122 (pdf)
212.18	Administration of law; registration of dealers; rules.	Page 123 (pdf)
213.053	Confidentiality and information sharing.	Page 126 (pdf)
213.37	Authority to require sworn statements.	Page 127 (pdf)
215.212	Service charge elimination.	Page 127 (pdf)
215.22	Certain income and certain trust funds exempt.	Page 127 (pdf)
220.02	Legislative intent.	Page 128 (pdf)
220.03	Definitions.	Page 129 (pdf)
220.18775		Page 131 (pdf)
288.0001	Economic Development Programs Evaluation.	Page 132 (pdf)
288.062		Page 134 (pdf)
288.1258	Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports.	Page 151 (pdf)
332.007	Administration and financing of aviation and airport programs and projects; state plan.	Page 155 (pdf)
332.009	Limitation on operation of chapter.	Page 156 (pdf)
338.234	Granting concessions or selling along the turnpike system; immunity from taxation.	Page 157 (pdf)
339.0801	Allocation of increased revenues derived from amendments to s. 319.32(5)(a) by ch. 2012-128.	Page 158 (pdf)
341.051	Administration and financing of public transit and intercity bus service programs and projects.	Page 163 (pdf)
341.303	Funding authorization and appropriations; eligibility and participation.	Page 164 (pdf)
341.840	Tax exemption.	Page 164 (pdf)
343.58	County funding for the South Florida Regional Transportation Authority.	Page 164 (pdf)
376.3071	Inland Protection Trust Fund; creation; purposes; funding.	Page 159 (pdf)
402.62	Strong Families Tax Credit.	Page 167 (pdf)
402.63		Page 168 (pdf)
420.50871	Allocation of increased revenues derived from amendments to s. 201.15 made by ch. 2023-17.	Page 180 (pdf)
550.0951	Payment of daily license fee and taxes; penalties.	Page 183 (pdf)
551.104	License to conduct slot machine gaming.	Page 184 (pdf)
551.106	License fee; tax rate; penalties.	Page 185 (pdf)
561.121	Deposit of revenue.	Page 186 (pdf)
561.12135		Page 187 (pdf)
571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.	Page 188 (pdf)
624.509	Premium tax; rate and computation.	Page 191 (pdf)
624.51059		Page 191 (pdf)
849.086	Cardrooms authorized.	Page 192 (pdf)
1002.395	Florida Tax Credit Scholarship Program.	Page 192 (pdf)

Citations - Chapter Law (4)

Chapter Law	Section Amended	Location in Bill Location In Bill Help
2017-36	Section 56	Page 193 (pdf)
2023-17	Section 11	Page 193 (pdf)
2023-17	Section 16	Page 193 (pdf)
2024-6	Section 45	Page 193 (pdf)

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HB 7031, Engrossed 1 Posted 6/18/2025 at 8:35 AM

Bill Text:	PDF

Analyses:	None

Related Bills (1)

Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
H 7033 (e1)	Taxation	Budget Committee	Compare	Last Action: 6/16/2025 S Died in Appropriations

Citations - Statutes (83)

Citation	Catchline	Location in Bill Location In Bill Help
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.
163.3206	Fuel terminals.
193.4516	Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.
193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.
194.011	Assessment notice; objections to assessments.
194.013	Filing fees for petitions; disposition; waiver.
194.014	Partial payment of ad valorem taxes; proceedings before value adjustment board.
194.032	Hearing purposes; timetable.
194.171	Circuit court to have original jurisdiction in tax cases.
196.012	Definitions.
196.1978	Affordable housing property exemption.
196.19781
196.19782
196.198	Educational property exemption.
197.319	Refund of taxes for residential improvements rendered uninhabitable by a catastrophic event.
201.15	Distribution of taxes collected.
202.19	Authorization to impose local communications services tax.
202.34	Records required to be kept; power to inspect; audit procedure.
206.42	Aviation gasoline exempt from excise tax; rocket fuel.
206.9815	Definitions.
206.9825	Aviation fuel tax.
206.9826	Refund for certain air carriers.
206.9835	Administration of tax.
206.9837	Disclosure of price.
206.9845	Distribution of proceeds.
206.9855	Refund to carriers.
206.9865	Commercial air carriers; registration; reporting.
206.9875	United States government exempt.
206.9915	Legislative intent and general provisions.
206.9925	Definitions.
206.9942	Refunds and credits.
206.9952	Application for license as a natural gas fuel retailer.
206.9955	Levy of natural gas fuel tax.
206.996	Monthly reports by natural gas fuel retailers; deductions.
207.003	Privilege tax levied.
207.005	Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.
212.02	Definitions.
212.031	Tax on rental or license fee for use of real property.	Page 3 (pdf)
212.04	Admissions tax; rate, procedure, enforcement.	Page 4 (pdf)
212.05	Sales, storage, use tax.	Page 10 (pdf)
212.054	Discretionary sales surtax; limitations, administration, and collection.
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.
212.0598	Special provisions; air carriers.
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 33 (pdf)
212.0602	Education; limited exemption.
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 34 (pdf)
212.099	Credit for contributions to eligible nonprofit scholarship-funding organizations.
212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.
212.13	Records required to be kept; power to inspect; audit procedure.
212.18	Administration of law; registration of dealers; rules.
213.053	Confidentiality and information sharing.
213.37	Authority to require sworn statements.
215.212	Service charge elimination.
215.22	Certain income and certain trust funds exempt.
220.02	Legislative intent.
220.03	Definitions.
220.18775
228.1258
288.0001	Economic Development Programs Evaluation.
288.062
288.1258	Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports.
332.007	Administration and financing of aviation and airport programs and projects; state plan.
332.009	Limitation on operation of chapter.
338.234	Granting concessions or selling along the turnpike system; immunity from taxation.
339.0801	Allocation of increased revenues derived from amendments to s. 319.32(5)(a) by ch. 2012-128.
341.051	Administration and financing of public transit and intercity bus service programs and projects.
341.303	Funding authorization and appropriations; eligibility and participation.
341.840	Tax exemption.
343.58	County funding for the South Florida Regional Transportation Authority.
376.3071	Inland Protection Trust Fund; creation; purposes; funding.
402.62	Strong Families Tax Credit.
402.63
420.50871	Allocation of increased revenues derived from amendments to s. 201.15 made by ch. 2023-17.
550.0951	Payment of daily license fee and taxes; penalties.
551.104	License to conduct slot machine gaming.
551.106	License fee; tax rate; penalties.
561.121	Deposit of revenue.
561.12135
571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.
624.509	Premium tax; rate and computation.
624.51059
849.086	Cardrooms authorized.
1002.395	Florida Tax Credit Scholarship Program.

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HB 7031, Original Filed Version Posted 4/2/2025 at 11:44 AM

Bill Text:	PDF

Analyses:	Appropriations (Pre-Meeting) 6/5/2025 (pdf) Appropriations (Post-Meeting) 6/5/2025 (pdf) Appropriations Conference Committee/Budget 6/14/2025 (pdf)

Related Bills (1)

Bill Number	Subject	Filed By	Relationship	Last Action and Location	Track Bills
H 7033 (e1)	Taxation	Budget Committee	Compare	Last Action: 6/16/2025 S Died in Appropriations

Committee Amendments (1)

Amendment	Sponsor	Filed	Last Committee Action	Format
535388 - Amendment (Delete All) Delete everything after the enacting clause.	Appropriations (Hooper)	6/5/2025 11:28 AM	Favorable 6/5/2025	Web Page PDF

Floor Amendments (2)

Amendment	Sponsor	Filed	Last Floor Action	Format
535388 - Amendment (Delete All) Delete everything after the enacting clause.	Appropriations	6/5/2025 11:28 AM	Senate: Receded 6/16/2025	Web Page PDF
051027 - Conference Committee Amendment Remove everything after the enacting clause and insert:	Duggan	6/14/2025 5:33 PM	Senate: Adopted 6/16/2025	PDF

Committee Votes (1)

Date	Committee	Result
6/5/2025 2:30 PM	Appropriations	17 Yeas - 0 Nays

Floor Votes (4)

Date	Chamber	Result
4/9/2025 2:04 PM	House	112 Yeas - 0 Nays
6/5/2025 4:17 PM	Senate	32 Yeas - 0 Nays
6/16/2025 8:12 PM	House	93 Yeas - 7 Nays
6/16/2025 10:57 PM	Senate	32 Yeas - 2 Nays

Citations - Statutes (11)

Citation	Catchline	Location in Bill Location In Bill Help
203.0011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 1 (pdf)
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 2 (pdf)
212.031	Tax on rental or license fee for use of real property.	Page 3 (pdf)
212.04	Admissions tax; rate, procedure, enforcement.	Page 4 (pdf)
212.05	Sales, storage, use tax.	Page 10 (pdf)
212.0501	Tax on diesel fuel for business purposes; purchase, storage, and use.	Page 31 (pdf)
212.05011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 31 (pdf)
212.0506	Taxation of service warranties.	Page 33 (pdf)
212.0515	Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.	Page 31 (pdf)
212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 33 (pdf)
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 34 (pdf)

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