CS/HB 7033: Taxation

GENERAL BILL by Budget Committee, Ways & Means Committee, Duggan; (CO-INTRODUCERS) Buchanan

Taxation; Revises provisions relating to taxation including use & distribution of tax revenues, sales tax rates, tourist development tax, surtaxes, tax exemptions, objections to assessments, determination of ownership, fuel taxes, forwarding agents, Internal Revenue Code, charitable trusts, forms, cardroom taxes, & assessments.

Effective Date: 7/1/2025

Last Action: 4/25/2025 Senate - Received

Bill Text [pdf]

Current Bill Version Posted: 4/25/2025 12:34 PM

Senate Committee References (1)
1. Appropriations (AP)

Related Bills (18)

Bill Number Subject Filed By Last Action and Location	Relationship Learn more about bill relationships
H 47 (c3) by Health Care Budget Subcommittee Child Care and Early Learning Providers Last Action: 4/30/2025 H Laid on Table, refer to CS/SB 738	Compare
H 411 (c1) by Ways & Means Committee Affordable Property Ad Valorem Tax Exemption on Leased Land Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
H 503 by Botana Local Business Taxes Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
H 923 by Lopez, V. Housing Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
H 1221 (e1) by Ways & Means Committee Local Option Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
H 1485 by Basabe Tax On Aviation Fuel Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
H 6021 by Bankson Tax Exemption on Sales of Bullion Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
H 6031 by Eskamani Tourist Development Taxes Last Action: 5/3/2025 H Indefinitely postponed and withdrawn from consideration	Compare
H 7031 by Ways & Means Committee Sales Tax Rate Reductions Last Action: 4/14/2025 S Received	Compare
S 134 by Rodriguez Sales Tax Exemption of Bullion Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 488 by DiCeglie Affordable Property Ad Valorem Tax Exemption for Leased Land Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 530 by Burgess Assessments Levied on Recreational Vehicle Parks Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 624 by Rodriguez Forwarding Agents Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 738 (er) by Burton Child Care and Early Learning Providers Last Action: 4/30/2025 S Ordered enrolled	Compare
S 1196 by Truenow Local Business Taxes Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 1352 by Trumbull Communication Services Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 1594 by McClain Housing Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare
S 7034 by Finance and Tax Taxation Last Action: 5/3/2025 S Indefinitely postponed and withdrawn from consideration	Compare

Citations - Statute (60)

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11.40	Legislative Auditing Committee.	Page 132 [pdf]
11.45	Definitions; duties; authorities; reports; rules.	Page 134 [pdf]
72.011	Jurisdiction of circuit courts in specific tax matters; administrative hearings and appeals; time for commencing action; parties; deposits.	Page 7 [pdf]
72.031	Actions under s. 72.011(1); parties; service of process.	Page 8 [pdf]
125.0104	Tourist development tax; procedure for levying; authorized uses; referendum; enforcement.	Page 8 [pdf]
125.0168	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 41 [pdf]
163.3206	Fuel terminals.	Page 42 [pdf]
166.223	Special assessments levied on recreational vehicle parks regulated under chapter 513.	Page 42 [pdf]
170.201	Special assessments.	Page 43 [pdf]
189.052	Assessments levied on facilities regulated under chapter 513.	Page 44 [pdf]
194.011	Assessment notice; objections to assessments.	Page 45 [pdf]
194.013	Filing fees for petitions; disposition; waiver.	Page 46 [pdf]
194.032	Hearing purposes; timetable.	Page 47 [pdf]
196.012	Definitions.	Page 49 [pdf]
196.1978	Affordable housing property exemption.	Page 52 [pdf]
196.19781		Page 56 [pdf]
202.19	Authorization to impose local communications services tax.	Page 58 [pdf]
203.0011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 60 [pdf]
205.046		Page 135 [pdf]
206.42	Aviation gasoline exempt from excise tax; rocket fuel.	Page 60 [pdf]
206.9815	Definitions.	Page 61 [pdf]
206.9825	Aviation fuel tax.	Page 61 [pdf]
206.9826	Refund for certain air carriers.	Page 61 [pdf]
206.9835	Administration of tax.	Page 61 [pdf]
206.9837	Disclosure of price.	Page 61 [pdf]
206.9845	Distribution of proceeds.	Page 61 [pdf]
206.9855	Refund to carriers.	Page 61 [pdf]
206.9865	Commercial air carriers; registration; reporting.	Page 61 [pdf]
206.9875	United States government exempt.	Page 61 [pdf]
206.9915	Legislative intent and general provisions.	Page 61 [pdf]
206.9925	Definitions.	Page 62 [pdf]
206.9942	Refunds and credits.	Page 65 [pdf]
206.9955	Levy of natural gas fuel tax.	Page 65 [pdf]
207.003	Privilege tax levied.	Page 68 [pdf]
207.005	Returns and payment of tax; delinquencies; calculation of fuel used during operations in the state; credit; bond.	Page 68 [pdf]
212.03	Transient rentals tax; rate, procedure, enforcement, exemptions.	Page 69 [pdf]
212.031	Tax on rental or license fee for use of real property.	Page 71 [pdf]
212.04	Admissions tax; rate, procedure, enforcement.	Page 72 [pdf]
212.05	Sales, storage, use tax.	Page 78 [pdf]
212.0501	Tax on diesel fuel for business purposes; purchase, storage, and use.	Page 98 [pdf]
212.05011	Combined rate for tax collected pursuant to ss. 203.01(1)(b)4. and 212.05(1)(e)1.c.	Page 99 [pdf]
212.0506	Taxation of service warranties.	Page 101 [pdf]
212.0515	Sales from vending machines; sales to vending machine operators; special provisions; registration; penalties.	Page 99 [pdf]
212.055	Discretionary sales surtaxes; legislative intent; authorization and use of proceeds.	Page 101 [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 102, 109 [pdf]
212.08	Sales, rental, use, consumption, distribution, and storage tax; specified exemptions.	Page 110, 112 [pdf]
212.181	Determination of business address situs, distributions, and adjustments.	Page 114 [pdf]
213.05	Department of Revenue; control and administration of revenue laws.	Page 115 [pdf]
213.053	Confidentiality and information sharing.	Page 116 [pdf]
213.0535	Registration Information Sharing and Exchange Program.	Page 117 [pdf]
215.97	Florida Single Audit Act.	Page 136 [pdf]
218.32	Annual financial reports; local governmental entities.	Page 136 [pdf]
220.03	Definitions.	Page 118, 119 [pdf]
288.005	Definitions.	Page 120 [pdf]
332.007	Administration and financing of aviation and airport programs and projects; state plan.	Page 120 [pdf]
332.009	Limitation on operation of chapter.	Page 122 [pdf]
376.3071	Inland Protection Trust Fund; creation; purposes; funding.	Page 122 [pdf]
402.62	Strong Families Tax Credit.	Page 126 [pdf]
571.265	Promotion of Florida thoroughbred breeding and of thoroughbred racing at Florida thoroughbred tracks; distribution of funds.	Page 128 [pdf]
849.086	Cardrooms authorized.	Page 130 [pdf]

Citations - Chapter Law (2)

2017-36	Section 56	Page 130 [pdf]
2021-179	Section 3	Page 130 [pdf]

Bill History

S = Senate, H = House

4/16/2025	H	• Filed • 1st Reading (Original Filed Version)
4/18/2025	H	• Referred to Budget Committee • Now in Budget Committee
4/21/2025	H	• PCS added to Budget Committee agenda
4/22/2025	H	• Favorable with CS by Budget Committee • Reported out of Budget Committee • Laid on Table under Rule 7.18(a) • CS Filed • Bill referred to House Calendar • Bill added to Special Order Calendar (4/25/2025) • 1st Reading (Committee Substitute 1)
4/25/2025	H	• Read 2nd time • Amendment 364013 Failed • Amendment 030825 adopted • Amendment 604289 Failed • Amendment 382361 adopted • Amendment 600449 Failed • Placed on 3rd reading • Added to Third Reading Calendar • Read 3rd time • CS passed as amended; YEAS 78, NAYS 29
4/25/2025	S	• In Messages • Referred to Appropriations • Received

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