Bill > H7033

Introduced Session

An act relating to taxation; amending ss. 72.011 and 72.031, F.S.; conforming cross-references; amending s. 125.0104, F.S.; removing a short title; removing definitions; revising the purposes for which certain tax revenues may be used; removing requirements for a tourist development council; revising procedures for levying a certain tax; requiring tax revenues to be used for completing certain projects; prohibiting certain contracts from being renewed or extended; authorizing certain obligations to be refinanced under certain conditions; authorizing certain revenues to be used for any public purpose; requiring a reduction in ad valorem tax beginning in a specified year in a certain manner; providing construction; authorizing certain tax revenues to be used for specified purposes; removing requirements for automatic expiration of bonds; removing requirements for county tourism promotion agencies; providing applicability; requiring certain tourist development councils to be dissolved by a certain date; requiring certain county tourism promotion agencies to meet certain requirements to continue; amending s. 125.0168, F.S.; providing that a non-ad valorem special assessment on a recreational vehicle park levied by a county must be hb7033 -02-e1levied in a specified manner; requiring counties to consider a recreational vehicle park's occupancy rates for a certain purpose; amending s. 163.3206, F.S.; conforming a cross-reference; amending s. 166.223, F.S.; providing that a non-ad valorem special assessment on a recreational vehicle park levied by a municipality must be levied in a specified manner; requiring municipalities to consider a recreational vehicle park's occupancy rates for a certain purpose; amending s. 170.201, F.S.; revising entities that qualify for a specified tax exemption; defining the term "preschool"; amending s. 189.052, F.S.; providing that a non-ad valorem special assessment on a recreational vehicle park levied by a special district must be levied in a specified manner; requiring special districts to consider a recreational vehicle park's occupancy rates for a certain purpose; amending s. 194.011, F.S.; revising conditions under which the property appraiser must provide a certain list to a petitioner; amending s. 194.013, F.S.; increasing the maximum amount of a certain filing fee; amending s. 194.032, F.S.; requiring parties to be permitted to appear before specified entities using certain technology; requiring a request to appear in such a manner be made within a certain time period; requiring hb7033 -02-e1the value adjustment board to ensure that specified equipment meets certain requirements; amending s. 196.012, F.S.; providing the method for determining ownership of certain flight simulation training devices for a specified purpose; providing applicability; amending s. 196.1978, F.S.; revising requirements for receiving a specified tax exemption; expanding a specified tax exemption to include certain improvements; removing a taxing authority's authorization to make certain elections; authorizing the Department of Revenue to adopt certain emergency rules; providing that such rules are effective for a specified length of time and may be renewed under certain conditions; providing for future expiration; providing applicability; providing construction; creating s. 196.19781, F.S.; providing that property is eligible for a specified tax exemption if it meets certain conditions; requiring the property appraiser to apply such tax exemption in a specified manner; providing that property that no longer meets certain requirements loses eligibility for such tax exemption; requiring the property appraiser to make a certain determination; authorizing the property appraiser to request and review certain information; requiring the property appraiser to take certain steps upon a hb7033 -02-e1determination that the property was not entitled to such tax exemption; providing applicability; amending s. 202.19, F.S.; revising the date on which specified tax rates may be increased; requiring counties and municipalities to prioritize certain activities when using specified funds; revising the date on which certain increases may be added to a specified tax; amending s. 203.0011, F.S.; decreasing specified tax rates; amending s. 206.42, F.S.; conforming cross- references; repealing part III of ch. 206, F.S., relating to aviation fuel; amending s. 206.9915, F.S.; conforming cross-references; amending s. 206.9925, F.S.; defining the term "aviation fuel"; amending s. 206.9942, F.S.; conforming a cross-reference; amending s. 206.9955, F.S.; revising certain fuel tax rates and the dates on which such rates may be imposed; revising the method for determining a specified tax beginning in a specified year; amending ss. 207.003 and 207.005, F.S.; conforming cross-references; amending ss. 212.03, 212.031, 212.04, 212.05, 212.0501, 212.05011, 212.0515, and 212.0506, F.S.; decreasing specified tax rates; amending s. 212.055, F.S.; authorizing certain boards that levy a specified tax to reduce or repeal such tax beginning on a specified date; providing procedures for such reduction or repeal; amending s. hb7033 -02-e1212.06, F.S.; defining the term "electronic database"; revising information required on certain forwarding agent applications; providing that certain applicants are not required to submit an application to register as a dealer; revising the circumstances under which a forwarding agent is required to remit certain taxes; requiring a forwarding agent to surrender its certificate within a certain time period under specified circumstances; requiring the department to report certain tax rates as zero in a specified system; providing an exception; prohibiting certain dealers from collecting a specified tax; amending s. 212.08, F.S.; exempting from sales and use tax the retail sale of aviation fuel; revising an exemption from sales and use tax for bullion; decreasing a specified tax rate; amending ss. 212.181, 213.05, 213.053, and 213.0535, F.S.; conforming cross- references; amending s. 220.03, F.S.; revising the definition of the term "Internal Revenue Code"; providing retroactive applicability; revising the definition of the term "corporation"; providing applicability; amending ss. 288.005, 332.007, 332.009, and 376.3071, F.S.; conforming provisions and cross- references to changes made by the act; amending s. 402.62, F.S.; specifying that a certain form is only hb7033 -02-e1required to be filed in certain circumstances; amending s. 571.265, F.S.; removing references to the Florida Thoroughbred Breeders' Association, Inc.; revising certain funding distributions; amending s. 849.086, F.S.; decreasing a specified tax rate; amending s. 56 of chapter 2017-36, Laws of Florida, as amended; revising the date by which certain enterprise zone multi-phase projects must be completed; providing applicability; authorizing the department to adopt certain emergency rules; providing that such rules are effective for a specified length of time and may be renewed under certain conditions; providing for future expiration; amending s. 11.40, F.S.; conforming a provision to changes made by the act; amending s. 11.45, F.S.; requiring the Auditor General to contact certain local governments; requiring such local governments to provide specified evidence within a certain time period; requiring notification to the Legislative Auditing Committee in specified circumstances; creating s. 205.046, F.S.; requiring that a specified document be filed with a certain audit; providing requirements for such document; amending ss. 215.97 and 218.32, F.S.; conforming cross-references; providing effective dates. hb7033 -02-e1

Committee Categories

Wyman Duggan (R)*,  James Buchanan (R), 

Other Sponsors (2)

Died in Appropriations, companion bill(s) passed, see HB 7031 (Ch. 2025-208), CS/SB 738 (Ch. 2025-181) (on 06/16/2025)

Official Document