Bill > S1030

Introduced Session

An act relating to taxation; amending s. 206.9931, F.S.; deleting a registration fee for certain parties; amending s. 212.031, F.S.; authorizing a county or school board to exclude rent or license fees from the discretionary sales surtaxes imposed, under certain circumstances; requiring that the exclusion be approved by a majority vote of the board of county commissioners or the school board; providing that the exclusion is not required to be approved by referendum; requiring that the exclusion be initiated on a specified date; requiring the county or school board to notify the Department of Revenue by a specified date for the exclusion to take effect; amending s. 212.05, F.S.; making technical changes; specifying the application of an exemption for sales taxes for certain purchasers of boats and aircraft; amending s. 212.054, F.S.; specifying that certain purchases are considered a single item for purposes of discretionary sales surtax; specifying that certain property sales are deemed to occur in the county where the purchaser resides, as identified on specified documents; amending s. 212.06, F.S.; defining the term “electronic database”; revising application requirements for forwarding agents when applying to the Department of Revenue for a certain certificate; providing that an applicant may not be required to submit an application to register as a dealer under certain circumstances; specifying material changes that must be reported by a forwarding agent in updating its application information; requiring the department to incorporate a statement or notification in its electronic database for certain addresses; providing applicability; prohibiting certain dealers from collecting certain taxes under certain circumstances; revising the liability of a dealer under certain circumstances; amending s. 213.21, F.S.; authorizing the department to consider requests to settle or compromise certain liabilities after certain time periods have expired, in certain circumstances; providing a limitation; providing that certain department decisions are not subject to review; amending s. 213.67, F.S.; authorizing certain parties to include additional specified amounts in a garnishment levy notice; revising methods for delivery of levy notices; amending s. 220.222, F.S.; revising the payment amount for purposes of determining a taxpayer’s compliance with a provision regarding underpayment of taxes owed; providing applicability; authorizing the department to adopt emergency rules; providing an effective date.

AI Summary

Committee Categories

Ana Maria Rodriguez (R)*, 

Other Sponsors (1)

Died in Appropriations (on 03/08/2024)

Official Document