FL H7087

Bill

Taxation

Introduced
02/19/2018

In Committee
03/06/2018

Crossed Over
03/05/2018

Passed
03/11/2018

Dead

Signed/Enacted/Adopted
03/27/2018

Introduced Session

2018 Regular Session

Bill Summary

Providing for the appointment of the taxpayers' rights advocate within the Department of Revenue by the Chief Inspector General rather than by the department's executive director; authorizing counties imposing the tourist development tax to use the tax revenues to finance channel, estuary, or lagoon improvements; providing that an owner of homestead property that was significantly damaged or destroyed as a result of a named tropical storm or hurricane may elect to have such property deemed abandoned, for the purpose of receiving a certain assessment reduction, if the owner establishes a new homestead property by a specified date; providing sales tax exemptions for the retail sale of certain clothing and school supplies during a specified timeframe; providing a sales tax exemption for specified disaster preparedness supplies during a specified timeframe, etc.

AI Summary

This bill makes the following key changes: - It appoints the Chief Inspector General to appoint the taxpayers' rights advocate in the Department of Revenue, rather than having the advocate appointed by the executive director of the department. The bill outlines new reporting requirements for the taxpayers' rights advocate. - It allows counties imposing the tourist development tax to use the tax revenues to finance channel, estuary, or lagoon improvements. - It provides that an owner of a homestead property significantly damaged or destroyed by a named tropical storm or hurricane may elect to have the property deemed abandoned for the purpose of receiving a certain assessment reduction, if the owner establishes a new homestead by a specified date. - It provides sales tax exemptions for the retail sale of certain clothing and school supplies during a specified timeframe, and for specified disaster preparedness supplies during a specified timeframe. - It creates several other tax-related provisions, such as an exemption for equipment used to generate emergency electric energy at nursing homes and assisted living facilities, and refunds for fuel taxes used for agricultural shipment after Hurricane Irma. The bill also makes various other changes to state and local tax laws and administration.

Committee Categories

Budget and Finance

Sponsors (2)

Paul Renner (R)*, Bryan Ávila (R),

Other Sponsors (2)

Appropriations Committee (H), Ways and Means Committee (H)

Last Action

Chapter No. 2018-118 (on 03/27/2018)

Official Document

http://www.flsenate.gov/Session/Bill/2018/7087

(32 Companion Bills)

Version:

Document Type	Source Location
State Bill Page	http://www.flsenate.gov/Session/Bill/2018/7087
Bill	http://www.flsenate.gov/Session/Bill/2018/7087/BillText/er/PDF
Bill	http://www.flsenate.gov/Session/Bill/2018/7087/BillText/e2/PDF
Bill	http://www.flsenate.gov/Session/Bill/2018/7087/BillText/e1/PDF
House Floor Amendment #352701	http://www.flsenate.gov/Session/Bill/2018/7087/Amendment/352701/PDF
House Floor Amendment #329559	http://www.flsenate.gov/Session/Bill/2018/7087/Amendment/329559/PDF
House Floor Amendment #339019	http://www.flsenate.gov/Session/Bill/2018/7087/Amendment/339019/PDF
House Floor Substitue Amendment #660147 to Amendment (352701)	http://www.flsenate.gov/Session/Bill/2018/7087/Amendment/660147/PDF
Bill	http://www.flsenate.gov/Session/Bill/2018/7087/BillText/c1/PDF
Bill	http://www.flsenate.gov/Session/Bill/2018/7087/BillText/Filed/PDF

Bill	Bill Name	Last Action	Type
H0531	Noncriminal Traffic Infractions	Died in Justice Appropriations Subcommittee	Similar To
H0585	Tourist Development Tax	Died in Community Affairs	Similar To
H0593	Homestead Exemptions	Died in Appropriations Committee	Similar To
H0603	Taxes and Fees for Veterans and Low Income Persons	Laid on Table, refer to SB 100	Similar To
H0607	Housing Finance Authorities	Died in Ways and Means Committee	Similar To
H0647	Natural Gas Fuel Taxes	Died in Ways and Means Committee	Similar To
H0803	Emergency Energy Equipment Sales Tax Exemption	Died in Ways and Means Committee	Similar To
H0819	Truck License Taxes	Died in Transportation	Similar To
H0841	Community Associations	Chapter No. 2018-96	Similar To
H0939	Tax on Sales, Use, and Other Transactions	Died in Ways and Means Committee	Similar To
H1345	Taxpayers' Rights Advocate	Died in Oversight, Transparency and Administration Subcommittee	Similar To
H1375	Ad Valorem Taxation	Died in Ways and Means Committee	Similar To
H7055	Education	Chapter No. 2018-6	Similar To
S0060	Tax on Sales, Use, and Other Transactions	Died in Community Affairs	Similar To
S0100	Taxes and Fees for Veterans and Low-income Persons	Chapter No. 2018-80	Similar To
S0312	Excise Tax on Documents	Died in Community Affairs	Similar To
S0620	Taxation	Laid on Table, refer to CS/HB 7087	Similar To
S0658	Tourist Development Tax	Died in Appropriations	Similar To
S0666	Noncriminal Traffic Infractions	Died in Appropriations	Similar To
S0672	Truck License Taxes	Died on Calendar	Similar To
S0730	Housing Finance Authorities	Died in Appropriations	Similar To
S0772	Homestead Exemption Implementation	Died in Community Affairs	Similar To
S0826	Taxpayers' Rights Advocate	Died on Calendar	Similar To
S0910	Local Business Taxes	Died in Appropriations Subcommittee on Finance and Tax	Similar To
S0926	Natural Gas Fuel Taxes	Died in Appropriations	Similar To
S1246	Exemption from the Sales and Use Tax	Withdrawn prior to introduction	Similar To
S1386	Taxation of Real Property	Died in Community Affairs	Similar To
S1434	K-12 Education Enhancements	Died in Appropriations	Similar To
S1592	Sales and Use Tax Exemptions for Electric Generators	Died in Appropriations Subcommittee on Finance and Tax	Similar To
S1600	Ad Valorem Taxation	Died in Community Affairs	Similar To
S1608	Agricultural Recovery	Died in Appropriations	Similar To
S2508	K-12 Education	Died, not introduced	Similar To

Bill > H7087

FL H7087

summary

Introduced Session

Bill Summary

AI Summary

Committee Categories

Sponsors (2)

Other Sponsors (2)

Last Action

Official Document

bill text

bill summary

bill summary

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