CS/HB 7099 (2012) -  Tax Administration

by Appropriations Committee and Finance & Tax Committee and Grant, J.
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: July 1, 2012
Last Event: Veto Message transmitted to Secretary of State on Thursday, May 9, 2013 2:12 PM
Date Available for Final Passage: Monday, February 27, 2012 1:13 PM

PCB committee actions:

  • PCB FTC 12-02 recommended by:
    Finance & Tax Committee
    • On agenda for: 02/01/12   1:00 PM View Notice
    • Favorable With Amendment(s) (final action) See Votes
  • PCB FTC 12-02 recommended by:
    Finance & Tax Committee

Referred Committees and Committee Actions

House Referrals

Related Bills

Bill Text

    • 822318 , Norman Date Filed: 03/09/12, Line#: 63 House: Concur 03/09/2012 11:37 PM
    • Senate: Adopted 03/09/2012 07:03 PM
    • 226660 , Norman Date Filed: 03/09/12, Line#: 318 House: Concur 03/09/2012 11:39 PM
    • Senate: Adopted 03/09/2012 07:03 PM
    • 401932 , Bogdanoff Date Filed: 03/09/12, Line#: 318 Senate: Withdrawn 3/9/2012 10:02:33 PM
    • 499908 , Altman Date Filed: 03/09/12, Line#: 676 House: Concur 03/09/2012 11:41 PM
    • Senate: Adopted 03/09/2012 07:04 PM
    • 628880 , Norman Date Filed: 03/09/12, Line#: 739 House: Concur 03/09/2012 11:45 PM
    • Senate: Adopted 03/09/2012 07:03 PM
    • 876218 , Altman Date Filed: 03/08/12, Line#: 956 Senate: Withdrawn 3/9/2012 5:30:08 PM
    • 443652 , Margolis Date Filed: 03/09/12, Line#: 956 Senate: Withdrawn 3/9/2012 7:02:45 PM
    • 117875 , Precourt Date Filed: 02/23/12, Line#: 71 House: Adopted 02/23/2012 01:13 PM
    • 839637 , Precourt Date Filed: 02/21/12, Line#: 58 House: Adopted 02/22/2012 01:26 PM
    • 444371 , Nuñez Date Filed: 02/21/12, Line#: 383 House: Withdrawn 02/22/2012 12:53 PM
    • 896811 , Horner Date Filed: 02/21/12, Line#: 771 House: Adopted 02/22/2012 01:27 PM
    • 171541 , Horner (APC) Date Filed: 02/14/12, Line#: 54 House(c): Adopted Without Objection 02/15/2012 07:09 PM

Staff Analysis

Chamber Committee
Chamber: House Committee: Final Bill Analysis 3/19/2012 2:14:06 PM
Chamber: House Committee: Appropriations Committee 2/16/2012 1:15:18 PM
Chamber: House Committee: Appropriations Committee 2/13/2012 8:56:03 PM
Chamber: House Committee: Finance & Tax Committee 2/6/2012 9:02:52 AM
Chamber: House Committee: Finance & Tax Committee 1/25/2012 10:27:04 AM

Vote History

Chamber Date Yeas Nays Action Action 2 Vote Detail Barcode
Chamber: House Date: 02/23/2012 01:12 PM   Yeas: 113 Nays: 0 Action: Passage Action 2: Vote Detail: Vote [Seq# 808] Barcode:
Chamber: Senate Date: 03/09/2012 07:05 PM   Yeas: 33 Nays: 4 Action: Action 2: Vote Detail: Vote [Seq# 98] Barcode:
Chamber: Senate Date: 03/09/2012 10:03 PM   Yeas: 30 Nays: 8 Action: Action 2: Vote Detail: Vote [Seq# 111] Barcode:
Chamber: House Date: 03/09/2012 11:45 PM   Yeas: 97 Nays: 16 Action: Passage Action 2: Vote Detail: Vote [Seq# 1222] Barcode:

Bill History

Event Time Member Committee Ver.
Event: H Veto Message transmitted to Secretary of State Time: 05/09/2013 - 2:12 PM Member: Committee: Version: er
Event: H Veto Message received Time: 03/05/2013 - 8:48 PM Member: Committee: Version: er
Event: Vetoed by Governor; companion bill(s) passed, see CS/CS/CS/HB 599 (Ch. 2012-174) Time: 04/27/2012 - 8:32 PM Member: Committee: Version: er
Event: Signed by Officers and presented to Governor Time: 04/13/2012 - 11:38 AM Member: Committee: Version: er
Event: H Ordered engrossed, then enrolled Time: 03/09/2012 - 11:45 PM Member: Committee: Version: e2
Event: H CS passed as amended; YEAS 97, NAYS 16 Time: 03/09/2012 - 11:45 PM Member: Committee: Version: e2
Event: H Amendment 628880 Concur Time: 03/09/2012 - 11:45 PM Member: Committee: Version: e2
Event: H Amendment 499908 Concur Time: 03/09/2012 - 11:41 PM Member: Committee: Version: e2
Event: H Amendment 226660 Concur Time: 03/09/2012 - 11:39 PM Member: Committee: Version: e2
Event: H Amendment 822318 Concur Time: 03/09/2012 - 11:37 PM Member: Committee: Version: e2
Event: H Concurred in 4 amendment(s) Time: 03/09/2012 - 11:37 PM Member: Committee: Version: e2
Event: H Added to Senate Message List Time: 03/09/2012 - 11:18 PM Member: Committee: Version: e2
Event: H In Messages Time: 03/09/2012 - 10:34 PM Member: Committee: Version: e2
Event: S CS passed as amended; YEAS 30 NAYS 8 -SJ 1403 Time: 03/09/2012 - 10:03 PM Member: Committee: Version: e2
Event: S Amendment(s) reconsidered, withdrawn (401932) -SJ 1403 Time: 03/09/2012 - 10:02 PM Member: Committee: Version: e2
Event: S Reconsidered -SJ 1403 Time: 03/09/2012 - 7:43 PM Member: Committee: Version: e2
Event: S CS passed as amended; YEAS 33 NAYS 4 -SJ 1328 Time: 03/09/2012 - 7:05 PM Member: Committee: Version: e2
Event: S Read 3rd time -SJ 1328 Time: 03/09/2012 - 7:04 PM Member: Committee: Version: e2
Event: S Amendment(s) adopted (226660, 401932, 499908, 628880, 822318) -SJ 1326 Time: 03/09/2012 - 7:03 PM Member: Committee: Version: e2
Event: S Read 2nd time -SJ 1325 Time: 03/09/2012 - 7:02 PM Member: Committee: Version: e2
Event: S Substituted for CS/CS/SB 1304 -SJ 1326 Time: 03/09/2012 - 7:02 PM Member: Committee: Version: e2
Event: S Placed on Calendar, on 2nd reading -SJ 1325 Time: 03/09/2012 - 7:02 PM Member: Committee: Version: e2
Event: S Withdrawn from Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 1325 Time: 03/09/2012 - 7:02 PM Member: Committee: Version: e2
Event: S Referred to Budget Subcommittee on Finance and Tax; Budget; Rules -SJ 865 Time: 03/05/2012 - 7:42 PM Member: Committee: Version: e2
Event: S Received -SJ 865 Time: 03/05/2012 - 7:40 PM Member: Committee: Version: e2
Event: S In Messages Time: 02/24/2012 - 4:40 PM Member: Committee: Version: e2
Event: H Message sent to senate Time: 02/24/2012 - 3:52 PM Member: Committee: Version: e2
Event: H Amendment 117875 adopted Time: 02/23/2012 - 1:13 PM Member: Committee: Version: e1
Event: H CS passed as amended; YEAS 113, NAYS 0 Time: 02/23/2012 - 1:12 PM Member: Committee: Version: e1
Event: H Passage on third reading Time: 02/23/2012 - 1:12 PM Member: Committee: Version: e1
Event: H Read 3rd time Time: 02/23/2012 - 1:11 PM Member: Committee: Version: e1
Event: H Amendment 117875 filed Time: 02/23/2012 - 8:08 AM Member: Committee: Version: e1
Event: H Added to Third Reading Calendar Time: 02/22/2012 - 5:17 PM Member: Committee: Version: c1
Event: H Placed on 3rd reading Time: 02/22/2012 - 1:27 PM Member: Committee: Version: c1
Event: H Amendment 896811 adopted Time: 02/22/2012 - 1:27 PM Member: Committee: Version: c1
Event: H Amendment 839637 adopted Time: 02/22/2012 - 1:27 PM Member: Committee: Version: c1
Event: H Read 2nd time Time: 02/22/2012 - 1:23 PM Member: Committee: Version: c1
Event: H Amendment 444371 withdrawn Time: 02/22/2012 - 12:54 PM Member: Committee: Version: c1
Event: H Amendment 839637 filed Time: 02/21/2012 - 1:53 PM Member: Committee: Version: c1
Event: H Amendment 444371 filed Time: 02/21/2012 - 1:40 PM Member: Committee: Version: c1
Event: H Amendment 896811 filed Time: 02/21/2012 - 12:58 PM Member: Committee: Version: c1
Event: H Bill added to Special Order Calendar (2/22/2012) Time: 02/20/2012 - 6:40 PM Member: Committee: Version: c1
Event: H Added to Second Reading Calendar Time: 02/17/2012 - 12:52 PM Member: Committee: Version: c1
Event: H Bill referred to House Calendar Time: 02/17/2012 - 12:52 PM Member: Committee: Version: c1
Event: H 1st Reading Time: 02/16/2012 - 6:54 PM Member: Committee: Version: c1
Event: H CS Filed Time: 02/16/2012 - 1:24 PM Member: Committee: Version: c1
Event: H Laid on Table under Rule 7.19(a) Time: 02/16/2012 - 1:24 PM Member: Committee: Version: __
Event: H Reported out of Appropriations Committee Time: 02/16/2012 - 1:14 PM Member: Committee: Appropriations Committee Version: __
Event: H Favorable with CS by Appropriations Committee Time: 02/15/2012 - 11:30 AM Member: Committee: Appropriations Committee Version: __
Event: H Added to Appropriations Committee agenda Time: 02/13/2012 - 4:20 PM Member: Committee: Appropriations Committee Version: __
Event: H 1st Reading Time: 02/07/2012 - 10:01 PM Member: Committee: Version: __
Event: H Now in Appropriations Committee Time: 02/07/2012 - 11:29 AM Member: Committee: Appropriations Committee Version: __
Event: H Referred to Appropriations Committee Time: 02/07/2012 - 11:29 AM Member: Committee: Appropriations Committee Version: __
Event: H Filed Time: 02/06/2012 - 9:10 AM Member: Committee: Finance & Tax Committee Version: __