HB 421 (2006) -  Tax on Sales, Use, and Other Transactions

General Bill by Reagan (CO-SPONSORS) Ambler; Arza; Carroll; Sansom; Stargel
Tax on Sales, Use, and Other Transactions: Continues an exemption from the tax on rental or license fees which is provided for certain property rented, leased, or licensed by a convention or exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility for a specified period; provides for future repeal; postpones the repeal of and revives and readopts s. 212.031(10), F.S., relating to an exemption provided for certain charges imposed by a convention or exhibition hall, auditorium, stadium, theater, arena, civic center, performing arts center, or publicly owned recreational facility upon a lessee or licensee; provides for future repeal; revises provisions relating to the tax on admissions; continues in effect a provision that excludes certain service charges from the sale price or actual value of an admission; continues an exemption from the tax which is provided for admission charges to an event sponsored by a governmental entity, sports authority, or sports commission; provides for future repeal; continues in effect provisions governing the remitting of certain admission taxes to the Department of Revenue.
Effective Date: July 1, 2006.
Last Event: 06/07/06 Approved by Governor; Chapter No. 2006-101 on Wednesday, June 7, 2006 9:12 AM

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill # Subject Relationship
Bill #: SB 952 Subject: Sales, Use, & Other Transactions Tax Relationship: Similar

Bill Text

Staff Analysis

Chamber Committee
Chamber: House Committee: Fiscal Council 4/21/2006 6:07:44 PM
Chamber: House Committee: Fiscal Council 4/20/2006 8:50:02 PM
Chamber: House Committee: Finance & Tax Committee 4/4/2006 6:57:43 PM
Chamber: House Committee: Finance & Tax Committee 4/4/2006 8:07:58 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 04/27/2006 04:56 PM   Yeas: 118 Nays: 1 Action: Passage Action 2: Vote Detail: Vote [Seq# 972] Barcode:
Chamber: Senate Date: 05/04/2006 12:38 PM   Yeas: 40 Nays: 0 Action: Action 2: Vote Detail: Vote [Seq# 55] Barcode:

Bill History

Event Time Member Committee Ver.
Event: Approved by Governor; Chapter No. 2006-101 Time: 06/07/2006 - 9:12 AM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 06/05/2006 - 9:16 AM Member: Committee: Version: er
Event: H Ordered enrolled Time: 05/04/2006 - 2:33 PM Member: Committee: Version: __
Event: H In Messages Time: 05/04/2006 - 2:33 PM Member: Committee: Version: __
Event: S Passed; YEAS 40 NAYS 0 -SJ 01038 Time: 05/04/2006 - 12:38 PM Member: Committee: Version: er
Event: S Read third time -SJ 01038 Time: 05/04/2006 - 12:38 PM Member: Committee: Version: er
Event: S Read second time -SJ 00898 Time: 05/03/2006 - 2:41 PM Member: Committee: Version: er
Event: S Substituted for SB 952 -SJ 00898 Time: 05/03/2006 - 2:41 PM Member: Committee: Version: er
Event: S Withdrawn from Commerce and Consumer Services; Government Efficiency Appropriations; Ways and Means -SJ 00898 Time: 05/03/2006 - 2:41 PM Member: Committee: Version: er
Event: S Received, referred to Commerce and Consumer Services; Government Efficiency Appropriations; Ways and Means -SJ 00827 Time: 05/02/2006 - 9:30 AM Member: Committee: Version: er
Event: S In Messages Time: 04/27/2006 - 8:07 PM Member: Committee: Version: er
Event: H Message sent to senate Time: 04/27/2006 - 6:07 PM Member: Committee: Version: __
Event: H Passage on third reading Time: 04/27/2006 - 4:56 PM Member: Committee: Version: __
Event: H Passed; YEAS 118, NAYS 1 Time: 04/27/2006 - 4:56 PM Member: Committee: Version: __
Event: H Read 3rd time Time: 04/27/2006 - 4:55 PM Member: Committee: Version: __
Event: H Added to Third Reading Calendar Time: 04/26/2006 - 6:19 PM Member: Committee: Version: __
Event: H Read 2nd time Time: 04/26/2006 - 12:39 PM Member: Committee: Version: __
Event: H Bill added to Special Order Calendar (4/26/2006) Time: 04/24/2006 - 10:09 PM Member: Committee: Version: __
Event: H Added to Second Reading Calendar Time: 04/21/2006 - 5:54 PM Member: Committee: Version: __
Event: H Bill released to House Calendar Time: 04/21/2006 - 5:54 PM Member: Committee: Version: __
Event: H Reported out of Fiscal Council Time: 04/21/2006 - 5:54 PM Member: Committee: Fiscal Council Version: __
Event: H Favorable by Fiscal Council Time: 04/21/2006 - 1:00 PM Member: Committee: Fiscal Council Version: __
Event: H Now in Fiscal Council Time: 04/21/2006 - 9:10 AM Member: Committee: Fiscal Council Version: __
Event: H Withdrawn from Economic Development, Trade & Banking Committee Time: 04/21/2006 - 9:10 AM Member: Committee: Economic Development, Trade & Banking Committee Version: __
Event: H Added to Fiscal Council agenda Time: 04/20/2006 - 4:23 PM Member: Committee: Fiscal Council Version: __
Event: H Now in Economic Development, Trade & Banking Committee Time: 04/04/2006 - 6:50 PM Member: Committee: Economic Development, Trade & Banking Committee Version: __
Event: H Reported out of Finance & Tax Committee Time: 04/04/2006 - 6:50 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Favorable by Finance & Tax Committee Time: 04/04/2006 - 6:00 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Added to Finance & Tax Committee agenda Time: 03/31/2006 - 4:20 PM Member: Committee: Finance & Tax Committee Version: __
Event: H 1st Reading Time: 03/07/2006 - 11:59 PM Member: Committee: Version: __
Event: H Now in Finance & Tax Committee Time: 12/23/2005 - 1:53 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Referred to Fiscal Council Time: 12/23/2005 - 1:53 PM Member: Committee: Fiscal Council Version: __
Event: H Referred to Economic Development, Trade & Banking Committee Time: 12/23/2005 - 1:53 PM Member: Committee: Economic Development, Trade & Banking Committee Version: __
Event: H Referred to Finance & Tax Committee Time: 12/23/2005 - 1:53 PM Member: Committee: Finance & Tax Committee Version: __
Event: H Filed Time: 11/21/2005 - 10:50 AM Member: Reagan Committee: Version: __

Statutes Referenced by this Bill

Statute Other Bill Citations
212.031 HB 501 CS
212.04