House Bill 0389er

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  2         An act relating to taxes on the severance of

  3         solid minerals; amending s. 211.31, F.S.;

  4         increasing the amount of funds credited to the

  5         Minerals Trust Fund from severance taxes that

  6         remains in the trust fund at the end of the

  7         fiscal year; amending s. 211.3103, F.S.;

  8         revising the distribution of the revenues from

  9         the tax on the severance of phosphate rock

10         under specified circumstances; repealing s.

11         211.3103(9), F.S., which requires that when a

12         county accepts a donation of real or other

13         property from a producer the amount of the

14         proceeds of said tax returned to that county be

15         reduced by the value of the donation; amending

16         s. 378.036, F.S.; revising requirements

17         relating to a list identifying certain

18         nonmandatory lands developed by the Department

19         of Environmental Protection and the Fish and

20         Wildlife Conservation Commission and purposes

21         for which lands may be acquired with funds from

22         the Nonmandatory Land Reclamation Trust Fund;

23         providing an effective date.

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

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27         Section 1.  Subsection (5) of section 211.31, Florida

28  Statutes, is amended to read:

29         211.31  Levy of tax on severance of certain solid

30  minerals; rate, basis, and distribution of tax.--

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  1         (5)  The purpose of the Minerals Trust Fund is to

  2  receive designated taxes on severance of minerals to fund the

  3  administrative costs of programs of this state established to

  4  reclaim those lands disturbed by the severance of minerals; to

  5  fund the geological survey of the state; to fund the

  6  regulation of oil and gas exploration and production; to serve

  7  as a repository for funds allocated pursuant to ss. 377.24(1),

  8  377.2408(1), 377.2425(1)(b), 377.247, and 377.41 that will

  9  enable the Department of Environmental Protection to respond

10  without delay to incidents that affect safety or threaten to

11  cause environmental damage or contamination as a result of

12  incidents involving petroleum exploration and production

13  activities; and to make available immediately to such

14  department funds sufficient to correct violations such as an

15  operator's failure to adequately plug, abandon, or restore

16  production sites or other test sites and facilities after

17  operations cease, if the permittee or operator does not

18  correct the violation within a reasonable time.  In fiscal

19  year 1995-1996, any funds credited to the Minerals Trust Fund

20  from severance taxes in excess of 115 percent of the

21  legislative appropriation from the Minerals Trust Fund for

22  that year shall be transferred to the General Revenue Fund on

23  June 30, 1996.  In fiscal year 1996-1997, any funds credited

24  to the Minerals Trust Fund from severance taxes in excess of

25  125 percent of the legislative appropriation from the Minerals

26  Trust Fund for that year shall be transferred to the General

27  Revenue Fund on June 30, 1997. On June 30 of each subsequent

28  fiscal year, beginning with fiscal year 2000-2001, of any

29  funds credited to the Minerals Trust Fund from severance taxes

30  in excess of 150 125 percent of the legislative appropriation

31  from the Minerals Trust Fund, 50 percent of the excess shall


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  1  be transferred to the General Revenue Fund and 50 percent of

  2  the excess shall be transferred to the Nonmandatory Land

  3  Reclamation Trust Fund.

  4         Section 2.  Subsection (9) of section 211.3103, Florida

  5  Statutes, is repealed, and subsection (4) of said section is

  6  amended to read:

  7         211.3103  Levy of tax on severance of phosphate rock;

  8  rate, basis, and distribution of tax.--

  9         (4)  If the base rate is reduced pursuant to paragraph

10  (5)(c), then the proceeds of the tax shall be paid into the

11  State Treasury as follows:

12         (a)  The first $10 million in revenue collected from

13  the tax during each fiscal year shall be paid to the credit of

14  the Conservation and Recreation Lands Trust Fund.

15         (b)  The remaining revenues collected from the tax

16  during that fiscal year, after the required payment under

17  paragraph (a), shall be paid into the State Treasury as

18  follows:

19         1.  To the credit of the General Revenue Fund of the

20  state, 55.15 72.5 percent.

21         2.  To the credit of the Phosphate Research Trust Fund

22  in the Department of Education, Division of Universities, 12.5

23  10 percent.

24         3.  For payment to counties in proportion to the number

25  of tons of phosphate rock produced from a phosphate rock

26  matrix located within such political boundary, 18 10 percent.

27  The department shall distribute this portion of the proceeds

28  based on production information reported by producers on the

29  most recent annual returns filed prior to the beginning of the

30  fiscal year. Any such proceeds received by a county shall be

31  used only for phosphate-related expenses.


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  1         4.  To the credit of the Minerals Trust Fund, 14.35 7.5

  2  percent.

  3         Section 3.  Subsections (1) and (5) of section 378.036,

  4  Florida Statutes, are amended to read:

  5         378.036  Land acquisitions financed by Nonmandatory

  6  Land Reclamation Trust Fund moneys.--

  7         (1)  After July 1, 1986, moneys paid into the

  8  Nonmandatory Land Reclamation Trust Fund may be used by the

  9  department:

10         (a)  For acquisition of those lands identified pursuant

11  to subsection (5) for hunting, fishing, or other outdoor

12  recreational purposes or wildlife habitat restoration, or

13  other outdoor recreational purposes, including the

14  construction of trails, provided such land acquisition is

15  consistent with this section; or

16         (b)  For acquisition and reclamation of those lands

17  which will serve the public interest because of the

18  exceptional need to accomplish the particular reclamation and

19  restoration if the owner is unable or unwilling to restore or

20  reclaim the land in accordance with the master reclamation

21  plan.

22         (5)  By July 1, 1986, the department, in cooperation

23  with the Fish and Wildlife Conservation Commission, shall

24  develop a list identifying those nonmandatory lands which have

25  been or may be naturally reclaimed or and which the state may

26  seek to acquire through purchase or donation for hunting,

27  fishing, or other outdoor recreational purposes or for

28  wildlife habitat restoration, or other outdoor recreational

29  purposes, including the construction of trails. The list shall

30  separately indicate which of the nonmandatory lands are

31  eligible lands.


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  1         Section 4.  This act shall take effect July 1, 2000.

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