Senate Bill 1002
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Florida Senate - 1998 SB 1002
By the Committee on Natural Resources
312-1131-98
1 A bill to be entitled
2 An act relating to financial matters; amending
3 s. 215.20, F.S.; reducing the 7-percent service
4 charge for the cost of general government which
5 is deducted from the proceeds of the county
6 fuel tax and from the Local Option Fuel Tax
7 Trust Fund; requiring the transfer of funds to
8 the Aquatic Plant Control Trust Fund; providing
9 for a study by the Department of Revenue of
10 motor fuel taxes collected at marinas;
11 providing an effective date.
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13 Be It Enacted by the Legislature of the State of Florida:
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15 Section 1. Subsection (4) of section 215.20, Florida
16 Statutes, is amended and subsection (6) is added to that
17 section, to read:
18 215.20 Certain income and certain trust funds to
19 contribute to the General Revenue Fund.--
20 (4) The income of a revenue nature deposited in the
21 following described trust funds, by whatever name designated,
22 is that from which the deductions authorized by subsection (3)
23 shall be made:
24 (a) The Fuel Tax Collection Trust Fund created by s.
25 206.875.
26 (b) All income derived from outdoor advertising and
27 overweight violations which is deposited in the State
28 Transportation Trust Fund created by s. 206.46.
29 (c) All taxes levied on motor fuels other than
30 gasoline levied pursuant to the provisions of s. 206.87(1)(a).
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Florida Senate - 1998 SB 1002
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1 (d) The State Alternative Fuel User Fee Clearing Trust
2 Fund established pursuant to s. 206.879(1).
3 (e) The Local Alternative Fuel User Fee Clearing Trust
4 Fund established pursuant to s. 206.879(2).
5 (f) The Cigarette Tax Collection Trust Fund created by
6 s. 210.20.
7 (g) The Nonmandatory Land Reclamation Trust Fund
8 established pursuant to s. 211.3103.
9 (h) The Phosphate Research Trust Fund established
10 pursuant to s. 211.3103.
11 (i) The Land Reclamation Trust Fund established
12 pursuant to s. 211.32(1)(f).
13 (j) The Educational Certification and Service Trust
14 Fund created by s. 231.30.
15 (k) The trust funds administered by the Division of
16 Historical Resources of the Department of State.
17 (l) The Marine Resources Conservation Trust Fund
18 created by s. 370.0608, with the exception of those fees
19 collected for recreational saltwater fishing licenses as
20 provided in s. 370.0605.
21 (m) The Local Option Fuel Tax Trust Fund created
22 pursuant to s. 336.025.
23 (n) The Florida Public Service Regulatory Trust Fund
24 established pursuant to s. 350.113.
25 (o) The State Game Trust Fund established by s.
26 372.09.
27 (p) The Special Disability Trust Fund created by s.
28 440.49.
29 (q) The Workers' Compensation Administration Trust
30 Fund created by s. 440.50(1)(a).
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Florida Senate - 1998 SB 1002
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1 (r) The Employment Security Administration Trust Fund
2 created by s. 443.211(1).
3 (s) The Special Employment Security Administration
4 Trust Fund created by s. 443.211(2).
5 (t) The Professional Regulation Trust Fund established
6 pursuant to s. 455.219.
7 (u) The Speech-Language Pathology and Audiology Trust
8 Fund.
9 (v) The Division of Licensing Trust Fund established
10 pursuant to s. 493.6117.
11 (w) The Division of Florida Land Sales, Condominiums,
12 and Mobile Homes Trust Fund established pursuant to s.
13 498.019.
14 (x) The trust fund of the Division of Hotels and
15 Restaurants, as defined in s. 509.072, with the exception of
16 those fees collected for the purpose of funding of the
17 hospitality education program as stated in s. 509.302.
18 (y) The trust funds administered by the Division of
19 Pari-mutuel Wagering and the Florida Quarter Horse Racing
20 Promotion Trust Fund.
21 (z) The General Inspection Trust Fund and subsidiary
22 accounts thereof, unless a different percentage is authorized
23 by s. 570.20.
24 (aa) The Florida Citrus Advertising Trust Fund created
25 by s. 601.15(7), including transfers from any subsidiary
26 accounts thereof, unless a different percentage is authorized
27 in that section.
28 (bb) The Agents and Solicitors County Tax Trust Fund
29 created by s. 624.506.
30 (cc) The Insurance Commissioner's Regulatory Trust
31 Fund created by s. 624.523.
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Florida Senate - 1998 SB 1002
312-1131-98
1 (dd) The Financial Institutions' Regulatory Trust Fund
2 established pursuant to s. 655.049.
3 (ee) The Crimes Compensation Trust Fund established
4 pursuant to s. 960.21.
5 (ff) The Records Management Trust Fund established
6 pursuant to s. 257.375.
7 (gg) The Alcoholic Beverage and Tobacco Trust Fund
8 established pursuant to s. 561.025.
9 (hh) The Health Care Trust Fund established pursuant
10 to s. 408.16 s. 455.2205.
11 (ii) The Police and Firefighters' Premium Tax Trust
12 Fund established within the Division of Retirement of the
13 Department of Management Services.
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15 The enumeration of the foregoing moneys or trust funds shall
16 not prohibit the applicability thereto of s. 215.24 should the
17 Governor determine that for the reasons mentioned in s. 215.24
18 the money or trust funds should be exempt herefrom, as it is
19 the purpose of this law to exempt income from its force and
20 effect when, by the operation of this law, federal matching
21 funds or contributions or private grants to any trust fund
22 would be lost to the state.
23 (6) Notwithstanding the provisions of subsection (1),
24 the service charge provided for by subsection (1) which is
25 deducted from the proceeds of the county fuel tax distributed
26 pursuant to s. 206.60 and from the Local Option Fuel Tax Trust
27 Fund shall be reduced to the rate of 5 percent.
28 Section 2. From the funds available in the Local
29 Option Fuel Tax Trust Fund as a result of the reduction of the
30 service charge pursuant to section 1 of this act, such funds
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Florida Senate - 1998 SB 1002
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1 in an equivalent amount of the reduction shall be transferred
2 to the Aquatic Plant Control Trust Fund.
3 Section 3. The Department of Revenue shall prepare a
4 report to the Legislature by January 1, 1999, which indicates
5 the statewide amount of motor fuel tax revenues collected
6 pursuant to sections 206.41(1)(g) and 206.87(1)(e), Florida
7 Statutes, from marina facilities.
8 Section 4. This act shall take effect July 1, 1998.
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11 SENATE SUMMARY
12 Reduces the service charge on the county fuel tax and the
Local Option Fuel Tax Trust Fund. Provides for funds to
13 be transferred to the Aquatic Plant Control Trust Fund.
Requires the Department of Revenue to prepare a report on
14 motor fuel tax revenues collected from marinas.
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