The Florida Senate

¹211.31  Levy of tax on severance of certain solid minerals; rate, basis, and distribution of tax.--

(1)  There is hereby levied, to be collected as provided herein, an excise tax upon every person engaging in the business of severing solid minerals, except phosphate rock and heavy minerals, from the soils and waters of this state for commercial use. Such tax shall be 5 percent of the value at the point of severance of the identifiable solid minerals severed through June 30, 1995. Beginning July 1, 1995, such tax shall be 6 percent of the value at the point of severance of the identifiable solid minerals severed. Beginning July 1, 1996, such tax shall be 7 percent of the value at the point of severance of the identifiable solid minerals severed. Beginning July 1, 1997, and thereafter, such tax shall be 8 percent of the value at the point of severance of the identifiable solid minerals severed.

(a)  The proceeds of the tax imposed by this section shall be paid into the State Treasury through June 30, 1994, as follows:

1.  Fifty percent to the credit of the General Revenue Fund of the state; and

2.  Fifty percent to the credit of the Land Reclamation Trust Fund established for refunds under the provisions of s. 211.32.

Moneys paid into the Land Reclamation Trust Fund through June 30, 1994, shall remain available in that fund for refunds in accordance with the provisions of s. 211.32 until those moneys have been so depleted. Lands mined through June 30, 1994, shall remain eligible for such refunds. The Land Reclamation Trust Fund is abolished on July 1, 1999.

(b)  Beginning July 1, 1994, the proceeds of the tax imposed by this section shall be paid into the State Treasury as follows:

1.  Fifty percent to the credit of the General Revenue Fund of the state; and

2.  Fifty percent to the credit of the Minerals Trust Fund.

(c)  Beginning July 1, 1995, the proceeds of the tax imposed by this section shall be paid into the State Treasury as follows:

1.  Thirty-two percent to the credit of the General Revenue Fund of the state; and

2.  Sixty-eight percent to the credit of the Minerals Trust Fund.

(2)  On April 1 of each year until such funding ends, the Secretary of Environmental Protection shall report to the Governor, the President of the Senate, and the Speaker of the House of Representatives as to the sufficiency of the Nonmandatory Land Reclamation Trust Fund and whether the funding of that fund needed substantially to complete the master reclamation plan as provided in s. 378.021 should be decreased, increased, or otherwise modified by law.

(3)  Interest earned on funds within any trust fund created under this part shall be invested and reinvested to the credit of such trust fund in accordance with s. 18.125.

(4)  The expenses of administering this part and ss. 378.011, 378.021, 378.031, and 378.101 shall be borne by the Land Reclamation Trust Fund, the Nonmandatory Land Reclamation Trust Fund, and the Phosphate Research Trust Fund.

(5)  The purpose of the Minerals Trust Fund is to receive designated taxes on severance of minerals to fund the administrative costs of programs of this state established to reclaim those lands disturbed by the severance of minerals; to fund the geological survey of the state; to fund the regulation of oil and gas exploration and production; to serve as a repository for funds allocated pursuant to ss. 377.24(1), 377.2408(1), 377.2425(1)(b), 377.247, and 377.41 that will enable the Department of Environmental Protection to respond without delay to incidents that affect safety or threaten to cause environmental damage or contamination as a result of incidents involving petroleum exploration and production activities; and to make available immediately to such department funds sufficient to correct violations such as an operator's failure to adequately plug, abandon, or restore production sites or other test sites and facilities after operations cease, if the permittee or operator does not correct the violation within a reasonable time. In fiscal year 1995-1996, any funds credited to the Minerals Trust Fund from severance taxes in excess of 115 percent of the legislative appropriation from the Minerals Trust Fund for that year shall be transferred to the General Revenue Fund on June 30, 1996. In fiscal year 1996-1997, any funds credited to the Minerals Trust Fund from severance taxes in excess of 125 percent of the legislative appropriation from the Minerals Trust Fund for that year shall be transferred to the General Revenue Fund on June 30, 1997. On June 30 of each subsequent fiscal year, of any funds credited to the Minerals Trust Fund from severance taxes in excess of 125 percent of the legislative appropriation from the Minerals Trust Fund, 50 percent of the excess shall be transferred to the General Revenue Fund and 50 percent of the excess shall be transferred to the Nonmandatory Land Reclamation Trust Fund.

History.--ss. 1, 3, ch. 71-105; s. 2, ch. 75-40; s. 1, ch. 77-406; s. 1, ch. 78-136; s. 7, ch. 79-255; s. 2, ch. 81-35; s. 112, ch. 81-259; s. 8, ch. 81-295; s. 9, ch. 87-96; s. 7, ch. 87-331; s. 2, ch. 94-197; s. 49, ch. 94-356; s. 9, ch. 96-321.

¹Note.--Section 2, ch. 94-198, as amended by s. 73, ch. 96-321, provides that:

"(1)  The Minerals Trust Fund shall, unless terminated sooner, be terminated on July 1, 1998.

"(2)  Prior to the regular legislative session immediately preceding the date on which the trust fund is scheduled to be terminated, the Department of Environmental Protection and the Governor shall recommend to the President of the Senate and the Speaker of the House of Representatives whether the trust fund should be allowed to terminate or should be re-created. These recommendations shall be based on a review of the purpose and use of the trust fund and a determination of whether the trust fund will continue to be necessary. A recommendation to re-create the trust fund may include suggested modifications to the purpose, sources of receipts, and allowable expenditures for the trust fund. The department's recommendation shall be made as a part of its legislative budget request to the Legislature pursuant to s. 216.023, Florida Statutes. The Governor's recommendation shall be made as a part of the recommended budget presented to the Legislature pursuant to s. 216.162, Florida Statutes.

"(3)  If the trust fund is terminated, the Department of Environmental Protection shall pay any outstanding debts or obligations of the trust fund as soon as practicable and the Comptroller shall close out and remove the trust fund from the various state accounting systems, using generally accepted accounting practices concerning warrants outstanding, assets, and liabilities."