HB 1991 (2004) -  General Tax Administration

by Finance & Tax (CO-SPONSORS) Johnson
Specifies application to all estates of provisions allowing the personal representative of an estate that is not subject to tax to execute an affidavit attesting that the estate is not taxable; specifies the due date of taxes on securities, deeds, and instruments related to timeshare interests in timeshare plans; requires recordation of payment of certain taxes to the Department of Revenue; specifies a due date for payment to the department of certain taxes from escrow; authorizes the department to adopt rules; revises the definition of the term "service address"; provides a criminal penalty for willfully attempting to evade or defeat a tax or fee imposed under ch. 212, F.S.; includes local option taxes under automatic penalty compromise or settlement provisions; provides for vesting in the department title to evidence or unclaimed tangible personal property; authorizes the department to retain, transfer, or destroy such evidence or property; prohibits counties from holding a discretionary sales surtax referendum on the day of any primary election; preserves authority to hold a special referendum election; prohibits imposition of a sales or use tax on vessels imported into the state for certain purposes; defines the term "new state tax or fee" and specifies the imposition of a new state tax or fee by constitutional amendment; increases the number of facilities the Office of Tourism, Trade, and Economic Development may certify as a facility for a new professional sports franchise or as a facility for a retained professional sports franchise; provides circumstances under which a franchise can serve as the basis for more that one certification; prohibits payments to a certified applicant beyond the period for which original certification was issued; provides that applicants certified after a date certain may not receive disbursements until a time certain.
Effective Date: upon becoming a law
Last Event: Died on Second Reading Calendar on Friday, April 30, 2004 11:40 PM

PCB committee actions:

  • PCB FT 04-04 recommended by:
    Finance & Tax

Related Bills

Bill Text

    • 976635 , Johnson Date Filed: 04/27/04, Page#: 0, Line#: 0
    • 430807 , Gottlieb Date Filed: 04/27/04, Page#: 0, Line#: 212
    • 437021 , Stargel Date Filed: 04/27/04, Page#: 0, Line#: 433
    • 958455 , Ross Date Filed: 04/27/04, Page#: 0, Line#: 433
    • 816351 , Kottkamp Date Filed: 04/27/04, Page#: 0, Line#: 433
    • 211541 , Davis, D. Date Filed: 04/27/04, Page#: 0, Line#: 433

Staff Analysis

Chamber Committee
Chamber: House Committee: Finance & Tax 4/27/2004 9:46:48 AM

Vote History

(No Votes Recorded)

Bill History

Event Time Member Committee Ver.
Event: H Died on Second Reading Calendar Time: 04/30/2004 - 11:40 PM Member: Committee: Version:
Event: H Amendment 976635 filed timely Time: 04/27/2004 - 11:07 AM Member: Committee: Version: __
Event: H Amendment 211541 filed timely Time: 04/27/2004 - 10:24 AM Member: Committee: Version: __
Event: H Amendment 430807 filed timely Time: 04/27/2004 - 10:23 AM Member: Committee: Version: __
Event: H Amendment 816351 filed timely Time: 04/27/2004 - 10:10 AM Member: Committee: Version: __
Event: H Amendment 958455 filed timely Time: 04/27/2004 - 9:38 AM Member: Committee: Version: __
Event: H Amendment 437021 filed timely Time: 04/27/2004 - 9:33 AM Member: Committee: Version: __
Event: H Bill added to Second Reading Calendar Time: 04/23/2004 - 1:01 PM Member: Committee: Version:
Event: H Bill referred to House Calendar Time: 04/23/2004 - 1:01 PM Member: Committee: Version:
Event: H 1st Reading Time: 04/22/2004 - 2:03 AM Member: Committee: Version:
Event: H Filed timely Time: 04/21/2004 - 4:37 PM Member: Committee: Finance & Tax Version: