Florida Senate - 2018                                     SB 926
       
       
        
       By Senator Broxson
       
       
       
       
       
       1-00735-18                                             2018926__
    1                        A bill to be entitled                      
    2         An act relating to natural gas fuel taxes; amending s.
    3         206.9952, F.S.; conforming provisions to changes made
    4         by the act; amending s. 206.9955, F.S.; delaying the
    5         effective date of certain taxes on natural gas fuel;
    6         amending s. 206.996, F.S.; conforming a provision to
    7         changes made by the act; providing an effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Subsections (3) and (8) of section 206.9952,
   12  Florida Statutes, are amended to read:
   13         206.9952 Application for license as a natural gas fuel
   14  retailer.—
   15         (3)(a) Any person who acts as a natural gas retailer and
   16  does not hold a valid natural gas fuel retailer license shall
   17  pay a penalty of $200 for each month of operation without a
   18  license. This paragraph expires December 31, 2023 2018.
   19         (b) Effective January 1, 2024 2019, any person who acts as
   20  a natural gas fuel retailer and does not hold a valid natural
   21  gas fuel retailer license shall pay a penalty of 25 percent of
   22  the tax assessed on the total purchases made during the
   23  unlicensed period.
   24         (8) With the exception of a state or federal agency or a
   25  political subdivision licensed under this chapter, each person,
   26  as defined in this part, who operates as a natural gas fuel
   27  retailer shall report monthly to the department and pay a tax on
   28  all natural gas fuel purchases beginning January 1, 2024 2019.
   29         Section 2. Subsection (2) of section 206.9955, Florida
   30  Statutes, is amended to read:
   31         206.9955 Levy of natural gas fuel tax.—
   32         (2) Effective January 1, 2024 2019, the following taxes
   33  shall be imposed:
   34         (a) An excise tax of 4 cents upon each motor fuel
   35  equivalent gallon of natural gas fuel.
   36         (b) An additional tax of 1 cent upon each motor fuel
   37  equivalent gallon of natural gas fuel, which is designated as
   38  the “ninth-cent fuel tax.”
   39         (c) An additional tax of 1 cent on each motor fuel
   40  equivalent gallon of natural gas fuel by each county, which is
   41  designated as the “local option fuel tax.”
   42         (d) An additional tax on each motor fuel equivalent gallon
   43  of natural gas fuel, which is designated as the “State
   44  Comprehensive Enhanced Transportation System Tax,” at a rate
   45  determined pursuant to this paragraph. Each calendar year, the
   46  department shall determine the tax rate applicable to the sale
   47  of natural gas fuel for the following 12-month period beginning
   48  January 1, rounded to the nearest tenth of a cent, by adjusting
   49  the initially established tax rate of 5.8 cents per gallon by
   50  the percentage change in the average of the Consumer Price Index
   51  issued by the United States Department of Labor for the most
   52  recent 12-month period ending September 30.
   53         (e)1. An additional tax is imposed on each motor fuel
   54  equivalent gallon of natural gas fuel for the privilege of
   55  selling natural gas fuel. Each calendar year, the department
   56  shall determine the tax rate applicable to the sale of natural
   57  gas fuel, rounded to the nearest tenth of a cent, for the
   58  following 12-month period beginning January 1. The tax rate is
   59  calculated by adjusting the initially established tax rate of
   60  9.2 cents per gallon by the percentage change in the average of
   61  the Consumer Price Index issued by the United States Department
   62  of Labor for the most recent 12-month period ending September
   63  30.
   64         2. The department is authorized to adopt rules and publish
   65  forms to administer this paragraph.
   66         Section 3. Subsection (1) of section 206.996, Florida
   67  Statutes, is amended to read:
   68         206.996 Monthly reports by natural gas fuel retailers;
   69  deductions.—
   70         (1) For the purpose of determining the amount of taxes
   71  imposed by s. 206.9955, each natural gas fuel retailer shall
   72  file beginning with February 2024 2019, and each month
   73  thereafter, no later than the 20th day of each month, monthly
   74  reports electronically with the department showing information
   75  on inventory, purchases, nontaxable disposals, taxable uses, and
   76  taxable sales in gallons of natural gas fuel for the preceding
   77  month. However, if the 20th day of the month falls on a
   78  Saturday, Sunday, or federal or state legal holiday, a return
   79  must be accepted if it is electronically filed on the next
   80  succeeding business day. The reports must include, or be
   81  verified by, a written declaration stating that such report is
   82  made under the penalties of perjury. The natural gas fuel
   83  retailer shall deduct from the amount of taxes shown by the
   84  report to be payable an amount equivalent to 0.67 percent of the
   85  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
   86  which deduction is allowed to the natural gas fuel retailer to
   87  compensate it for services rendered and expenses incurred in
   88  complying with the requirements of this part. This allowance is
   89  not deductible unless payment of applicable taxes is made on or
   90  before the 20th day of the month. This subsection may not be
   91  construed as authorizing a deduction from the constitutional
   92  fuel tax or the fuel sales tax.
   93         Section 4. This act shall take effect July 1, 2018.