HB 7031: Taxation

GENERAL BILL by Ways & Means Committee, Duggan; (CO-INTRODUCERS) Black, Chaney

Taxation; Revising the purposes for which a county may use tax revenues derived from the tourist development tax; revising certain conditions that must be satisfied for a county to use certain tax revenue; requiring that the notice for scheduled appearances before the value adjustment board provide certain information; requiring the board to allow petitioners to appear at a hearing using certain electronic or other communication equipment if such petitioners request in writing to do so within a specified timeframe; authorizing successive owners of certain property receiving a tax exemption to receive such exemption in certain circumstances; providing that property is eligible for a specified tax exemption if it meets certain conditions. APPROPRIATION: $1,655,282

Current Bill Version Posted: 6/18/2025 08:36 AM

• Senate Committee References (1)

  1. Appropriations (AP)

• Related Bills (13)

  Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
  H 105 (c2) by Commerce Committee Pari-mutuel Wagering Last Action: 6/16/2025 H Died on Second Reading Calendar	Compare
  H 817 by Partington Taxes on the Rental of Real Property Last Action: 6/16/2025 H Died in Ways & Means Committee	Compare
  H 1221 (e1) by Ways & Means Committee Local Option Taxes Last Action: 6/16/2025 S Died in Appropriations	Compare
  H 1467 (e1) by Commerce Committee Gambling Last Action: 6/16/2025 S Died in Rules	Compare
  H 1485 by Basabe Tax On Aviation Fuel Last Action: 6/16/2025 H Died in Economic Infrastructure Subcommittee	Compare
  H 5501 by Transportation & Economic Development Budget Subcommittee Documentary Stamp Tax Distributions Last Action: 6/16/2025 S Died on Calendar	Compare
  H 7033 (e1) by Budget Committee Taxation Last Action: 6/16/2025 S Died in Appropriations	Compare
  S 182 (c1) by Calatayud Tax Credits for Charitable Contributions Last Action: 6/16/2025 H Died in Messages	Compare
  S 408 (c1) by Burgess Thoroughbred Permitholders Last Action: 6/16/2025 S Died in Appropriations Committee on Agriculture, Environment, and General Government	Compare
  S 852 by Martin Study on the Elimination of Property Taxes Last Action: 6/16/2025 S Died in Community Affairs	Compare
  S 1306 by Calatayud Exemption from Ad Valorem Taxes of Child Care Facilities Last Action: 6/16/2025 S Died in Community Affairs	Compare
  S 1352 by Trumbull Communication Services Last Action: 6/16/2025 S Died in Regulated Industries	Compare
  S 7034 by Finance and Tax Taxation Last Action: 6/16/2025 S Died in Appropriations	Compare

• Analyses (1)

  Links in this section are PDF documents.

  • Ways & Means Committee (Post-Meeting)   6/24/2025

• Citations - Statute (81)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
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  125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 19 [pdf]
  163.3206	Fuel terminals.	Page 23 [pdf]
  193.4516	Assessment of citrus fruit packing and processing equipment rendered unused due to Hurricane Irma or citrus greening.	Page 24 [pdf]
  193.461	Agricultural lands; classification and assessment; mandated eradication or quarantine program; natural disasters.	Page 25 [pdf]
  194.011	Assessment notice; objections to assessments.	Page 27 [pdf]
  194.013	Filing fees for petitions; disposition; waiver.	Page 28 [pdf]
  194.014	Partial payment of ad valorem taxes; proceedings before value adjustment board.	Page 28 [pdf]
  194.032	Hearing purposes; timetable.	Page 30 [pdf]
  194.171	Circuit court to have original jurisdiction in tax cases.	Page 32 [pdf]
  196.012	Definitions.	Page 33 [pdf]
  196.1978	Affordable housing property exemption.	Page 37, 40 [pdf]
  196.19781		Page 41 [pdf]
  196.19782		Page 43 [pdf]
  196.198	Educational property exemption.	Page 46 [pdf]
  201.15	Distribution of taxes collected.	Page 49 [pdf]
  202.19	Authorization to impose local communications services tax.	Page 56 [pdf]
  202.34	Records required to be kept; power to inspect; audit procedure.	Page 58 [pdf]
  206.42	Aviation gasoline exempt from excise tax; rocket fuel.	Page 59 [pdf]
  206.9815	Definitions.	Page 60 [pdf]
  206.9825	Aviation fuel tax.	Page 60 [pdf]
  206.9826	Refund for certain air carriers.	Page 60 [pdf]
  206.9835	Administration of tax.	Page 60 [pdf]
  206.9837	Disclosure of price.	Page 60 [pdf]
  206.9845	Distribution of proceeds.	Page 60 [pdf]
  206.9855	Refund to carriers.	Page 60 [pdf]
  206.9865	Commercial air carriers; registration; reporting.	Page 60 [pdf]
  206.9875	United States government exempt.	Page 60 [pdf]
  206.9915	Legislative intent and general provisions.	Page 60 [pdf]
  206.9925	Definitions.	Page 61 [pdf]
  206.9942	Refunds and credits.	Page 63 [pdf]
  206.9952	Application for license as a natural gas fuel retailer.	Page 64 [pdf]
  206.9955	Levy of natural gas fuel tax.	Page 65 [pdf]
  206.996	Monthly reports by natural gas fuel retailers; deductions.	Page 68 [pdf]
  207.003	Privilege tax levied.	Page 69 [pdf]
  207.005	Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.	Page 69 [pdf]
  212.02	Definitions.	Page 70 [pdf]
  212.031	Tax on rental or license fee for use of real property.	Page 75 [pdf]
  212.04	Admissions tax; rate, procedure, enforcement.	Page 75 [pdf]
  212.05	Sales, storage, use tax.	Page 80 [pdf]
  212.054	Discretionary sales surtax; limitations, administration, and collection.	Page 88 [pdf]
  212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 88 [pdf]
  212.0598	Special provisions; air carriers.	Page 89 [pdf]
  212.06	Sales, storage, use tax; collectible from dealers; “dealer” defined; dealers to collect from purchasers; legislative intent as to scope of tax.	Page 90 [pdf]
  212.0602	Education; limited exemption.	Page 97 [pdf]
  212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 99, 102, 111, 113 [pdf]
  212.099	Credit for contributions to eligible nonprofit scholarship-funding organizations.	Page 116 [pdf]
  212.12	Dealer’s credit for collecting tax; penalties for noncompliance; powers of Department of Revenue in dealing with delinquents; rounding; records required.	Page 120 [pdf]
  212.13	Records required to be kept; power to inspect; audit procedure.	Page 121, 122 [pdf]
  212.18	Administration of law; registration of dealers; rules.	Page 123 [pdf]
  213.053	Confidentiality and information sharing.	Page 126 [pdf]
  213.37	Authority to require sworn statements.	Page 127 [pdf]
  215.212	Service charge elimination.	Page 127 [pdf]
  215.22	Certain income and certain trust funds exempt.	Page 127 [pdf]
  220.02	Legislative intent.	Page 128 [pdf]
  220.03	Definitions.	Page 129 [pdf]
  220.18775		Page 131 [pdf]
  288.0001	Economic Development Programs Evaluation.	Page 132 [pdf]
  288.062		Page 134 [pdf]
  288.1258	Entertainment industry qualified production companies; application procedure; categories; duties of the Department of Revenue; records and reports.	Page 151 [pdf]
  332.007	Administration and financing of aviation and airport programs and projects; state plan.	Page 155 [pdf]
  332.009	Limitation on operation of chapter.	Page 156 [pdf]
  338.234	Granting concessions or selling along the turnpike system; immunity from taxation.	Page 157 [pdf]
  339.0801	Allocation of increased revenues derived from amendments to s. 319.32(5)(a) by ch. 2012-128.	Page 158 [pdf]
  341.051	Administration and financing of public transit and intercity bus service programs and projects.	Page 163 [pdf]
  341.303	Funding authorization and appropriations; eligibility and participation.	Page 164 [pdf]
  341.840	Tax exemption.	Page 164 [pdf]
  343.58	County funding for the South Florida Regional Transportation Authority.	Page 164 [pdf]
  376.3071	Inland Protection Trust Fund; creation; purposes; funding.	Page 159 [pdf]
  402.62	Strong Families Tax Credit.	Page 167 [pdf]
  402.63		Page 168 [pdf]
  420.50871	Allocation of increased revenues derived from amendments to s. 201.15 made by ch. 2023-17.	Page 180 [pdf]
  550.0951	Payment of daily license fee and taxes; penalties.	Page 183 [pdf]
  551.104	License to conduct slot machine gaming.	Page 184 [pdf]
  551.106	License fee; tax rate; penalties.	Page 185 [pdf]
  561.121	Deposit of revenue.	Page 186 [pdf]
  561.12135		Page 187 [pdf]
  571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.	Page 188 [pdf]
  624.509	Premium tax; rate and computation.	Page 191 [pdf]
  624.51059		Page 191 [pdf]
  849.086	Cardrooms authorized.	Page 192 [pdf]
  1002.395	Florida Tax Credit Scholarship Program.	Page 192 [pdf]

• Citations - Chapter Law (4)

  The page numbers, when listed, for citations are constantly under review. The journals or printed bills of the respective chambers should be consulted as the official documents of the Legislature.
  
  The links for the page numbers are formatted to open the bill text PDF directly to the page containing the citation. However, if your browser is set to open PDFs in a new window, as is often the case with 64-bit browsers, the bill text will open to the first page.

  2024-6	Section 45	Page 193 [pdf]
  2023-17	Section 11	Page 193 [pdf]
  2023-17	Section 16	Page 193 [pdf]
  2017-36	Section 56	Page 193 [pdf]

• Bill History

  S = Senate, H = House

  4/2/2025	H	• Filed • 1st Reading (Original Filed Version) • Bill referred to House Calendar • Added to Second Reading Calendar
  4/3/2025	H	• Bill added to Special Order Calendar (4/9/2025)
  4/9/2025	H	• Read 2nd time • Placed on 3rd reading • Added to Third Reading Calendar • Read 3rd time • Passed; YEAS 112, NAYS 0 • Requests that the Senate pass the bill as passed by the House or agree to include the bill in the Budget Conference
  4/10/2025	S	• In Messages • Referred to Appropriations
  4/14/2025	S	• Received
  6/5/2025	S	• On Committee agenda-- Appropriations, 06/05/25, 2:30 pm, 412 Knott Building • Favorable with 1 amendment(s) by- Appropriations (535388); YEAS 17 NAYS 0 • Pending reference review -under Rule 4.7(2) - (Amendments) • Placed on Calendar, on 2nd reading • Placed on Special Order Calendar, 06/05/25 • Read 2nd time -SJ 1192 • Amendment(s) adopted (535388) -SJ 1192 • Read 3rd time -SJ 1192 • Passed as amended; YEAS 32 NAYS 0 -SJ 1192 • The Senate having refused to pass the bill as passed by the House, acceded to the request for a conference -SJ 1192
  6/5/2025	H	• In Messages
  6/5/2025	S	• Bill placed in Conference (Appropriations Conference Committee/Budget) • Conference Committee appointed: Appropriations Conference Committee/Budget: Hooper (Chair), Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Agriculture, Environment, and General Government/Agriculture and Natural Resources: Brodeur (Chair), Arrington, Berman, Burton, Collins, DiCeglie, Grall, McClain, Pizzo, Rodriguez, Sharief, Truenow, Boyd (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Agriculture, Environment, and General Government/State Administration: Brodeur (Chair), Arrington, Berman, Burton, Collins, DiCeglie, Grall, McClain, Pizzo, Rodriguez, Sharief, Truenow; Appropriations Conference Committee on Criminal and Civil Justice/Justice: Garcia (Chair), Ingoglia, Martin, Osgood, Polsky, Rouson, Simon, Wright, Yarborough, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large); Appropriations Conference Committee on Health and Human Services/Health Care: Trumbull (Chair), Berman, Brodeur, Burton, Davis, Garcia, Gruters, Harrell, Rodriguez, Rouson, Boyd (At Large), Passidomo (At Large); Appropriations Conference Committee on Higher Education/Higher Education: Harrell (Chair), Bradley, Burgess, Calatayud, Davis, Leek, Smith, Trumbull, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Pre-K - 12 Education/PreK-12: Burgess (Chair), Bradley, Calatayud, Gaetz, Jones, Osgood, Pizzo, Simon, Yarborough, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large); Appropriations Conference Committee on Transportation, Tourism, and Economic Development/Transportation and Economic Development: DiCeglie (Chair), Arrington, Avila, Bernard, Collins, Grall, Ingoglia, Leek, Martin, McClain, Polsky, Sharief, Smith, Truenow, Wright, Berman (At Large), Boyd (At Large), Brodeur (At Large), Gruters (At Large), Passidomo (At Large), Rouson (At Large);
  6/5/2025	H	• Bill placed in Conference (Conference Committee on Appropriations) • Conference Committee appointed
  6/16/2025	H	• Conference Committee Report considered • Amendment 051027 adopted • Conference Committee Report adopted • Passed as amended by Conference Committee Report; YEAS 93, NAYS 7
  6/16/2025	S	• In returning messages • Conference Committee Report received -SJ 1539 • Conference Committee Report adopted (051027) -SJ 1574 • Passed as amended by Conference Committee Report; YEAS 32 NAYS 2 -SJ 1574
  6/16/2025	H	• In Messages • Ordered enrolled • Ordered engrossed, then enrolled