House Bill 3479

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    Florida House of Representatives - 1998                HB 3479

        By Representative Bronson






  1                      A bill to be entitled

  2         An act relating to agriculture emergencies;

  3         amending s. 206.605, F.S.; distributing

  4         municipal tax on motor fuel to the Agriculture

  5         Emergency Eradication Trust Fund; amending s.

  6         206.606, F.S.; distributing fuel sales tax

  7         deposited in the Fuel Tax Collection Trust Fund

  8         to the Agriculture Emergency Eradication Trust

  9         Fund; amending s. 206.608, F.S.; distributing

10         State Comprehensive Enhanced Transportation

11         System Tax deposited in the Fuel Tax Collection

12         Trust Fund to the Agriculture Emergency

13         Eradication Trust Fund; amending s. 336.025,

14         F.S.; distributing local option fuel tax to the

15         Agriculture Emergency Eradication Trust Fund;

16         creating s. 570.0702, F.S.; defining the terms

17         "commercial aircraft" and "commercial vessel";

18         requiring the collection of a $5 agriculture

19         pest introduction fee; providing requirements

20         for administration, collection, and

21         distribution; providing appropriations;

22         providing a contingent effective date.

23

24  Be It Enacted by the Legislature of the State of Florida:

25

26         Section 1.  Subsection (1) of section 206.605, Florida

27  Statutes, is amended to read:

28         206.605  Municipal tax on motor fuel.--

29         (1)  The proceeds of the municipal fuel tax imposed

30  pursuant to s. 206.41(1)(c), after deducting the service

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  1  charge pursuant to chapter 215, shall be distributed as

  2  follows:

  3         (a)  0.41 percent shall be transferred to the

  4  Agriculture Emergency Eradication Trust Fund.

  5         (b)  The remaining proceeds shall be transferred into

  6  the Revenue Sharing Trust Fund for Municipalities.

  7         Section 2.  Effective July 1, 1999, subsection (1) of

  8  section 206.605, Florida Statutes, as amended by chapter

  9  95-417, Florida Statutes, is amended to read:

10         206.605  Municipal tax on motor fuel.--

11         (1)  The proceeds of the municipal fuel tax imposed

12  pursuant to s. 206.41(1)(c), after deducting the service

13  charge pursuant to chapter 215 and the administrative costs

14  incurred by the department in collecting, administering,

15  enforcing, and distributing the tax, which administrative

16  costs may not exceed 2 percent of collections, shall be

17  distributed as follows:

18         (a)  0.41 percent shall be transferred to the

19  Agriculture Emergency Eradication Trust Fund.

20         (b)  The remaining proceeds shall be transferred into

21  the Revenue Sharing Trust Fund for Municipalities.

22         Section 3.  Paragraph (d) is added to subsection (1) of

23  section 206.606, Florida Statutes, to read:

24         206.606  Distribution of certain proceeds.--

25         (1)  Moneys collected pursuant to ss. 206.41(1)(g) and

26  206.87(1)(e) shall be deposited in the Fuel Tax Collection

27  Trust Fund created by s. 206.875. Such moneys, exclusive of

28  the service charges imposed by s. 215.20, and exclusive of

29  refunds granted pursuant to s. 206.41, shall be distributed

30  monthly to the State Transportation Trust Fund, except that:

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  1         (d)  0.41 percent of moneys collected pursuant to s.

  2  206.41(1)(g) shall be transferred to the Agriculture Emergency

  3  Eradication Trust Fund.

  4         Section 4.  Effective July 1, 1999, paragraph (d) is

  5  added to subsection (1) of section 206.606, Florida Statutes,

  6  as amended by chapter 96-321, Laws of Florida, to read:

  7         206.606  Distribution of certain proceeds.--

  8         (1)  Moneys collected pursuant to ss. 206.41(1)(g) and

  9  206.87(1)(e) shall be deposited in the Fuel Tax Collection

10  Trust Fund.  Such moneys, after deducting the service charges

11  imposed by s. 215.20, the refunds granted pursuant to s.

12  206.41, and the administrative costs incurred by the

13  department in collecting, administering, enforcing, and

14  distributing the tax, which administrative costs may not

15  exceed 2 percent of collections, shall be distributed monthly

16  to the State Transportation Trust Fund, except that:

17         (d)  0.41 percent of moneys collected pursuant to s.

18  206.41(1)(g) shall be transferred to the Agriculture Emergency

19  Eradication Trust Fund.

20         Section 5.  Section 206.608, Florida Statutes, is

21  amended to read:

22         206.608  State Comprehensive Enhanced Transportation

23  System Tax.--Moneys received pursuant to ss. 206.41(1)(f) and

24  206.87(1)(d) shall be deposited in the Fuel Tax Collection

25  Trust Fund, and, after deducting the service charge pursuant

26  to chapter 215, shall be distributed as follows:

27         (1)  0.41 percent of the proceeds of the tax levied

28  pursuant to s. 206.41(1)(f) shall be transferred to the

29  Agriculture Emergency Eradication Trust Fund.

30         (2)  The remaining proceeds of the tax levied pursuant

31  to s. 206.41(1)(f) and all of the proceeds from the tax

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  1  imposed by s. 206.87(1)(d) shall be then transferred into the

  2  State Transportation Trust Fund, and may be used only for

  3  projects in the adopted work program in the district in which

  4  the tax proceeds are collected and, to the maximum extent

  5  feasible, such moneys shall be programmed for use in the

  6  county where collected.  However, no revenue from the taxes

  7  imposed pursuant to ss. 206.41(1)(f) and 206.87(1)(d) in a

  8  county shall be expended unless the projects funded with such

  9  revenues have been included in the work program adopted

10  pursuant to s. 339.135.

11         Section 6.  Effective July 1, 1999, section 206.608,

12  Florida Statutes, as amended by chapter 96-323, Laws of

13  Florida, is amended to read:

14         206.608  State Comprehensive Enhanced Transportation

15  System Tax.--Moneys received pursuant to ss. 206.41(1)(f) and

16  206.87(1)(d) shall be deposited in the Fuel Tax Collection

17  Trust Fund, and, after deducting the service charge imposed in

18  chapter 215 and administrative costs incurred by the

19  department in collecting, administering, enforcing, and

20  distributing the tax, which administrative costs may not

21  exceed 2 percent of collections, shall be distributed as

22  follows:

23         (1)  0.41 percent of the proceeds of the tax levied

24  pursuant to s. 206.41(1)(f) shall be transferred to the

25  Agriculture Emergency Eradication Trust Fund.

26         (2)  The remaining proceeds of the tax levied pursuant

27  to s. 206.41(1)(f) and all of the proceeds from the tax

28  imposed by s. 206.87(1)(d) shall then be transferred into the

29  State Transportation Trust Fund, and may be used only for

30  projects in the adopted work program in the district in which

31  the tax proceeds are collected and, to the maximum extent

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  1  feasible, such moneys shall be programmed for use in the

  2  county where collected. However, no revenue from the taxes

  3  imposed pursuant to ss. 206.41(1)(f) and 206.87(1)(d) in a

  4  county shall be expended unless the projects funded with such

  5  revenues have been included in the work program adopted

  6  pursuant to s. 339.135.

  7         Section 7.  Paragraph (a) of subsection (2) of section

  8  336.025, Florida Statutes, is amended to read:

  9         336.025  County transportation system; levy of local

10  option fuel tax on motor fuel and diesel fuel.--

11         (2)(a)  The tax levied pursuant to paragraph (1)(a)

12  shall be collected and remitted in the same manner provided by

13  ss. 206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to

14  paragraph (1)(b) shall be collected and remitted in the same

15  manner provided by s. 206.41(1)(e).  The taxes remitted

16  pursuant to this section shall be transferred to the Local

17  Option Fuel Tax Trust Fund, which fund is created for

18  distribution to the county and eligible municipal governments

19  within the county in which the tax was collected and which

20  fund is subject to the service charge imposed in chapter 215.

21  The taxes tax shall be distributed, after deducting the

22  service charge pursuant to chapter 215, as follows:

23         1.  0.41 percent of the proceeds of the tax levied

24  pursuant to s. 206.41(1)(e) shall be transferred to the

25  Agriculture Emergency Eradication Trust Fund.

26         2.  The remaining proceeds of the tax levied pursuant

27  to s. 206.41(1)(e) and all of the proceeds from the tax

28  imposed by s. 206.87(1)(c) shall be distributed monthly by the

29  department in the same manner provided by s. 336.021(1)(c) and

30  (d).

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  1  The department has the authority to prescribe and publish all

  2  forms upon which reports shall be made to it and other forms

  3  and records deemed to be necessary for proper administration

  4  and collection of the taxes levied by any county and shall

  5  promulgate such rules as may be necessary for the enforcement

  6  of this section, which rules shall have the full force and

  7  effect of law.  The provisions of ss. 206.026, 206.027,

  8  206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,

  9  206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,

10  206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,

11  206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,

12  206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.48,

13  206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,

14  206.8735, 206.874, 206.8741, 206.94, and 206.945 shall, as far

15  as practicable, be applicable to the levy and collection of

16  taxes imposed pursuant to this section as if fully set out in

17  this section.

18         Section 8.  Effective July 1, 1999, paragraph (a) of

19  subsection (2) of section 336.025, Florida Statutes, as

20  amended by chapter 97-54, Laws of Florida, is amended to read:

21         336.025  County transportation system; levy of local

22  option fuel tax on motor fuel and diesel fuel.--

23         (2)(a)  The tax levied pursuant to paragraph (1)(a)

24  shall be collected and remitted in the same manner provided by

25  ss. 206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to

26  paragraph (1)(b) shall be collected and remitted in the same

27  manner provided by s. 206.41(1)(e). The taxes remitted

28  pursuant to this section shall be transferred to the Local

29  Option Fuel Tax Trust Fund, which fund is created for

30  distribution to the county and eligible municipal governments

31  within the county in which the tax was collected and which

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    Florida House of Representatives - 1998                HB 3479

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  1  fund is subject to the service charge imposed in chapter 215.

  2  The taxes tax shall be distributed, after deducting the

  3  service charge pursuant to chapter 215, as follows:

  4         1.  0.41 percent of the proceeds of the tax levied

  5  pursuant to s. 206.41(1)(e) shall be transferred to the

  6  Agriculture Emergency Eradication Trust Fund.

  7         2.  The remaining proceeds of the tax levied pursuant

  8  to s. 206.41(1)(e) and all of the proceeds from the tax

  9  imposed by s. 206.87(1)(c) shall be distributed monthly by the

10  department in the same manner provided by s. 336.021(1)(c) and

11  (d).

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13  The department shall deduct the administrative costs incurred

14  by it in collecting, administering, enforcing, and

15  distributing back to the counties the tax, which

16  administrative costs may not exceed 2 percent of collections

17  authorized by this section. The total administrative costs

18  shall be prorated among those counties levying the tax

19  according to the following formula, which shall be revised on

20  July 1 of each year:  Two-thirds of the amount deducted shall

21  be based on the county's proportional share of the number of

22  dealers who are registered for purposes of chapter 212 on June

23  30 of the preceding state fiscal year, and one-third of the

24  amount deducted shall be based on the county's share of the

25  total amount of the tax collected during the preceding state

26  fiscal year. The department has the authority to prescribe and

27  publish all forms upon which reports shall be made to it and

28  other forms and records deemed to be necessary for proper

29  administration and collection of the taxes levied by any

30  county and shall promulgate such rules as may be necessary for

31  the enforcement of this section, which rules shall have the

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  1  full force and effect of law.  The provisions of ss. 206.026,

  2  206.027, 206.028, 206.051, 206.052, 206.054, 206.055, 206.06,

  3  206.07, 206.075, 206.08, 206.09, 206.095, 206.10, 206.11,

  4  206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175,

  5  206.18, 206.199, 206.20, 206.204, 206.205, 206.21, 206.215,

  6  206.22, 206.24, 206.27, 206.28, 206.41, 206.416, 206.44,

  7  206.45, 206.48, 206.49, 206.56, 206.59, 206.626, 206.87,

  8  206.872, 206.873, 206.8735, 206.874, 206.8741, 206.94, and

  9  206.945 shall, as far as practicable, be applicable to the

10  levy and collection of taxes imposed pursuant to this section

11  as if fully set out in this section.

12         Section 9.  Section 570.0702, Florida Statutes, is

13  created to read:

14         570.0702  Agriculture pest introduction fee;

15  definitions.--

16         (1)  As used in this section:

17         (a)  "Commercial aircraft" means any aircraft or other

18  contrivance which is used or capable of being used as a means

19  of transportation in the air to transport passengers or

20  property for compensation or hire.

21         (b)  "Commercial vessel" means any vessel subject to

22  pilotage pursuant to s. 310.141.

23         (2)  A $5 agriculture pest introduction fee shall be

24  imposed on each landing in Florida of a commercial aircraft

25  and on each docking in a Florida port, as defined in s.

26  310.002, of a commercial vessel. Such fee shall be collected

27  and remitted to the Department of Revenue by the owners or

28  lessees of all public and private airports in the state, as

29  defined in s. 330.27, and by all port authorities, as defined

30  in s. 315.02.

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  1         (3)  The fee imposed shall be paid to the Department of

  2  Revenue on or before the 20th day of the month following the

  3  month of collection. The payment shall be accompanied by such

  4  form as the Department of Revenue may prescribe.  The proceeds

  5  of the agriculture pest introduction fee, after deducting the

  6  service charge imposed in chapter 215, and less administrative

  7  costs, shall be transferred by the Department of Revenue into

  8  the Agriculture Emergency Eradication Trust Fund. For the

  9  purposes of this section, "proceeds" of the fee means all

10  funds collected and received by the Department of Revenue

11  under this section, including interest and penalties on

12  delinquent fees.  The amount deducted for the costs of

13  administration shall not exceed 3 percent of the total

14  revenues collected and shall be only those costs reasonably

15  attributed to the fee.

16         (4)  The Department of Revenue shall administer,

17  collect, and enforce the fee authorized under this section

18  pursuant to the same procedures used in the administration,

19  collection, and enforcement of the general state sales tax

20  imposed under chapter 212, except as provided in this section.

21  The provisions of chapter 212 regarding the authority to audit

22  and make assessments, keeping of books and records, and

23  interest and penalties on delinquent fees shall apply. The fee

24  shall not be included in the computation of estimated taxes

25  pursuant to s. 212.11 nor shall the dealer's credit for

26  collecting taxes or fees in s. 212.12 or the exemptions in

27  chapter 212 apply to this fee.

28         Section 10.  There is hereby appropriated from the

29  General Revenue Fund to the Agriculture Emergency Eradication

30  Trust Fund of the Department of Agriculture and Consumer

31  Services the sum of $6,000,000 for fiscal year 1998-1999. In

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  1  fiscal year 1999-2000 and each year thereafter, there shall be

  2  appropriated from the General Revenue Fund to the Agriculture

  3  Emergency Eradication Trust Fund an amount equal to the

  4  previous year's transfers into the trust fund from ss.

  5  206.605, 206.606, 206.608, 336.025, and 570.0702, Florida

  6  Statutes.

  7         Section 11.  Except as otherwise provided herein, this

  8  act shall take effect July 1 of the year in which enacted if

  9  HB      or similar legislation creating the Agriculture

10  Emergency Eradication Trust Fund is adopted in the same

11  legislative session or an extension thereof.

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13            *****************************************

14                          HOUSE SUMMARY

15
      Provides for the distribution of various taxes to the
16    Agriculture Emergency Eradication Trust Fund. Requires
      the collection of an agriculture pest introduction fee
17    and provides requirements for its administration,
      collection, and distribution. Provides an appropriation
18    to the Agriculture Emergency Eradication Trust Fund.

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