Senate Bill sb1616
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Florida Senate - 2002 SB 1616
By Senator Saunders
25-391-02
1 A bill to be entitled
2 An act relating to county transportation
3 systems; amending s. 206.41, F.S.; providing
4 for adjustments in the tax rates for the
5 "ninth-cent fuel tax" and the "local option
6 fuel tax"; amending s. 206.606, F.S.; revising
7 the distribution of funds from the Fuel Tax
8 Collection Trust Fund; amending s. 206.608,
9 F.S.; increasing reserves in the Fuel Tax
10 Collection Trust Fund; amending s. 206.625,
11 F.S.; providing for the return of tax proceeds
12 to certain local governments; amending s.
13 215.20, F.S.; deleting the provision for
14 deducting a service charge from certain income
15 deposited in specified trust funds into which
16 fuel tax proceeds are deposited; amending s.
17 320.072, F.S.; providing for depositing
18 specified funds into the County Incentive Grant
19 Program; amending s. 336.021, F.S.; revising
20 the requirements for a vote to levy the
21 ninth-cent fuel tax; amending s. 339.2817,
22 F.S.; increasing the allocation of funds to the
23 County Incentive Grant Program; repealing s.
24 206.609, F.S., relating to the transfer of
25 funds to the Agricultural Emergency Eradication
26 Trust Fund; providing an effective date.
27
28 Be It Enacted by the Legislature of the State of Florida:
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30 Section 1. Paragraphs (d) and (e) of subsection (1) of
31 section 206.41, Florida Statutes, are amended to read:
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1 206.41 State taxes imposed on motor fuel.--
2 (1) The following taxes are imposed on motor fuel
3 under the circumstances described in subsection (6):
4 (d)1. An additional tax of 1 cent per net gallon may
5 be imposed by each county on motor fuel, which shall be
6 designated as the "ninth-cent fuel tax." This tax shall be
7 levied and used as provided in s. 336.021.
8 2. Beginning January 1, 2003, and on January 1 of each
9 year thereafter, the tax rate set forth in subparagraph 1.
10 shall be adjusted by the percentage change in the average of
11 the consumer price index issued by the United States
12 Department of Labor for the most recent 12-month period ending
13 September 30, compared to the average for the base year, which
14 is the 12-month period ending September 30, 2001, and rounded
15 to the nearest tenth of a cent.
16 3. The department shall notify each terminal supplier,
17 position holder, wholesaler, and importer of the tax rate
18 applicable under this paragraph for the 12-month period
19 beginning January 1.
20 (e)1. An additional tax of between 1 cent and 11 cents
21 per net gallon may be imposed on motor fuel by each county,
22 which shall be designated as the "local option fuel tax."
23 This tax shall be levied and used as provided in s. 336.025.
24 2. Beginning January 1, 2003, and on January 1 of each
25 year thereafter, the tax rate set forth in subparagraph 1.
26 shall be adjusted by the percentage change in the average of
27 the consumer price index issued by the United States
28 Department of Labor for the most recent 12-month period ending
29 September 30, compared to the average for the base year, which
30 is the 12-month period ending September 30, and rounded to the
31 nearest tenth of a cent.
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1 3. The department shall notify each terminal supplier,
2 position holder, wholesaler, and importer of the tax rate
3 applicable under this paragraph for the 12-month period
4 beginning January 1.
5 Section 2. Subsection (1) of section 206.606, Florida
6 Statutes, is amended 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 (a) $6.30 million shall be transferred to the
18 Department of Environmental Protection in each fiscal year and
19 deposited in the Invasive Plant Control Trust Fund to be used
20 for aquatic plant management, including nonchemical control of
21 aquatic weeds, research into nonchemical controls, and
22 enforcement activities. Beginning in fiscal year 1993-1994,
23 the department shall allocate at least $1 million of such
24 funds to the eradication of melaleuca.
25 (b) $2.5 million shall be transferred to the State
26 Game Trust Fund in the Fish and Wildlife Conservation
27 Commission in each fiscal year and used for recreational
28 boating activities, and freshwater fisheries management and
29 research. The transfers must be made in equal monthly amounts
30 beginning on July 1 of each fiscal year. The commission shall
31 annually determine where unmet needs exist for boating-related
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1 activities, and may fund such activities in counties where,
2 due to the number of vessel registrations, sufficient
3 financial resources are unavailable.
4 1. A minimum of $1.25 million shall be used to fund
5 local projects to provide recreational channel marking, public
6 launching facilities, aquatic plant control, and other local
7 boating related activities. In funding the projects, the
8 commission shall give priority consideration as follows:
9 a. Unmet needs in counties with populations of 100,000
10 or less.
11 b. Unmet needs in coastal counties with a high level
12 of boating related activities from individuals residing in
13 other counties.
14 2. The remaining $1.25 million may be used for
15 recreational boating activities and freshwater fisheries
16 management and research.
17 3. The commission is authorized to adopt rules
18 pursuant to ss. 120.536(1) and 120.54 to implement a Florida
19 Boating Improvement Program similar to the program
20 administered by the Department of Environmental Protection and
21 established in rules 62D-5.031 - 62D-5.036, Florida
22 Administrative Code, to determine projects eligible for
23 funding under this subsection.
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25 On February 1 of each year, the commission shall file an
26 annual report with the President of the Senate and the Speaker
27 of the House of Representatives outlining the status of its
28 Florida Boating Improvement Program, including the projects
29 funded, and a list of counties whose needs are unmet due to
30 insufficient financial resources from vessel registration
31 fees.
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1 (c) 0.65 percent of moneys collected pursuant to s.
2 206.41(1)(g) shall be transferred to the Agricultural
3 Emergency Eradication Trust Fund.
4 Section 3. Section 206.608, Florida Statutes, is
5 amended to read:
6 206.608 State Comprehensive Enhanced Transportation
7 System Tax; deposit of proceeds; distribution.--Moneys
8 received pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall
9 be deposited in the Fuel Tax Collection Trust Fund, and, after
10 deducting the service charge imposed in chapter 215 and
11 administrative costs incurred by the department in collecting,
12 administering, enforcing, and distributing the tax, which
13 administrative costs may not exceed 2 percent of collections,
14 shall be distributed as follows:
15 (1) 0.65 percent of the proceeds of the tax levied
16 pursuant to s. 206.41(1)(f) shall be transferred to the
17 Agricultural Emergency Eradication Trust Fund.
18 (2) The remaining proceeds of the tax levied pursuant
19 to s. 206.41(1)(f) and all of the proceeds from the tax
20 imposed by s. 206.87(1)(d) shall be transferred into the State
21 Transportation Trust Fund, to and may be used only for
22 projects in the adopted work program in the district in which
23 the tax proceeds are collected and, to the maximum extent
24 feasible, such moneys shall be programmed for use in the
25 county where collected. However, no revenue from the taxes
26 imposed pursuant to ss. 206.41(1)(f) and 206.87(1)(d) in a
27 county shall be expended unless the projects funded with such
28 revenues have been included in the work program adopted
29 pursuant to s. 339.135.
30 Section 4. Subsection (3) is added to section 206.625,
31 Florida Statutes, to read:
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1 206.625 Return of tax to municipalities, counties, and
2 school districts.--
3 (3) Seven percent of the tax proceeds collected under
4 s. 206.41(1)(e) shall be allocated to the Department of
5 Transportation for the County Incentive Grant Program provided
6 for in s. 339.2817. However, the full 7 percent must be
7 returned directly to each county that levies the local option
8 fuel tax.
9 Section 5. Subsection (4) of section 215.20, Florida
10 Statutes, is amended to read:
11 215.20 Certain income and certain trust funds to
12 contribute to the General Revenue Fund.--
13 (4) The income of a revenue nature deposited in the
14 following described trust funds, by whatever name designated,
15 is that from which the deductions authorized by subsection (3)
16 shall be made:
17 (a) The Fuel Tax Collection Trust Fund created by s.
18 206.875.
19 (a)(b) All income derived from outdoor advertising and
20 overweight violations which is deposited in the State
21 Transportation Trust Fund created by s. 206.46.
22 (c) All taxes levied on motor fuels other than
23 gasoline levied pursuant to the provisions of s. 206.87(1)(a).
24 (d) The State Alternative Fuel User Fee Clearing Trust
25 Fund established pursuant to s. 206.879(1).
26 (e) The Local Alternative Fuel User Fee Clearing Trust
27 Fund established pursuant to s. 206.879(2).
28 (b)(f) The Cigarette Tax Collection Trust Fund created
29 by s. 210.20.
30 (c)(g) The Nonmandatory Land Reclamation Trust Fund
31 established pursuant to s. 211.3103.
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1 (d)(h) The Phosphate Research Trust Fund established
2 pursuant to s. 211.3103.
3 (e)(i) The Land Reclamation Trust Fund established
4 pursuant to s. 211.32(1)(f).
5 (f)(j) The Educational Certification and Service Trust
6 Fund created by s. 231.30.
7 (g)(k) The trust funds administered by the Division of
8 Historical Resources of the Department of State.
9 (h)(l) The Marine Resources Conservation Trust Fund
10 created by s. 370.0608, with the exception of those fees
11 collected for recreational saltwater fishing licenses as
12 provided in s. 370.0605.
13 (m) The Local Option Fuel Tax Trust Fund created
14 pursuant to s. 336.025.
15 (i)(n) The Florida Public Service Regulatory Trust
16 Fund established pursuant to s. 350.113.
17 (j)(o) The State Game Trust Fund established by s.
18 372.09.
19 (k)(p) The Special Disability Trust Fund created by s.
20 440.49.
21 (l)(q) The Workers' Compensation Administration Trust
22 Fund created by s. 440.50(1)(a).
23 (m)(r) The Employment Security Administration Trust
24 Fund created by s. 443.211(1).
25 (n)(s) The Special Employment Security Administration
26 Trust Fund created by s. 443.211(2).
27 (o)(t) The Professional Regulation Trust Fund
28 established pursuant to s. 455.219.
29 (p)(u) The Speech-Language Pathology and Audiology
30 Trust Fund.
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1 (q)(v) The Division of Licensing Trust Fund
2 established pursuant to s. 493.6117.
3 (r)(w) The Division of Florida Land Sales,
4 Condominiums, and Mobile Homes Trust Fund established pursuant
5 to s. 498.019.
6 (s)(x) The trust fund of the Division of Hotels and
7 Restaurants, as defined in s. 509.072, with the exception of
8 those fees collected for the purpose of funding of the
9 hospitality education program as stated in s. 509.302.
10 (t)(y) The trust funds administered by the Division of
11 Pari-mutuel Wagering and the Florida Quarter Horse Racing
12 Promotion Trust Fund.
13 (u)(z) The General Inspection Trust Fund and
14 subsidiary accounts thereof, unless a different percentage is
15 authorized by s. 570.20.
16 (v)(aa) The Florida Citrus Advertising Trust Fund
17 created by s. 601.15(7), including transfers from any
18 subsidiary accounts thereof, unless a different percentage is
19 authorized in that section.
20 (w)(bb) The Agents and Solicitors County Tax Trust
21 Fund created by s. 624.506.
22 (x)(cc) The Insurance Commissioner's Regulatory Trust
23 Fund created by s. 624.523.
24 (y)(dd) The Financial Institutions' Regulatory Trust
25 Fund established pursuant to s. 655.049.
26 (z)(ee) The Crimes Compensation Trust Fund established
27 pursuant to s. 960.21.
28 (aa)(ff) The Records Management Trust Fund established
29 pursuant to s. 257.375.
30 (bb)(gg) The Alcoholic Beverage and Tobacco Trust Fund
31 established pursuant to s. 561.025.
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1 (cc)(hh) The Health Care Trust Fund established
2 pursuant to s. 408.16.
3 (dd)(ii) The Police and Firefighters' Premium Tax
4 Trust Fund established within the Department of Management
5 Services.
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7 The enumeration of the foregoing moneys or trust funds shall
8 not prohibit the applicability thereto of s. 215.24 should the
9 Governor determine that for the reasons mentioned in s. 215.24
10 the money or trust funds should be exempt herefrom, as it is
11 the purpose of this law to exempt income from its force and
12 effect when, by the operation of this law, federal matching
13 funds or contributions or private grants to any trust fund
14 would be lost to the state.
15 Section 6. Subsection (4) of section 320.072, Florida
16 Statutes, is amended to read:
17 320.072 Additional fee imposed on certain motor
18 vehicle registration transactions.--
19 (4) A tax collector or other duly authorized agent of
20 the department shall promptly remit all moneys collected
21 pursuant to this section, less any refunds granted pursuant to
22 subsection (3), to the department. The department shall
23 deposit 30 percent of such moneys as they are received into
24 the General Revenue Fund. The remainder of the proceeds, after
25 deducting the service charge imposed by s. 215.20, shall be
26 deposited into the County Incentive Grant Program provided for
27 in s. 339.2817 State Transportation Trust Fund.
28 Section 7. Effective July 1, 2005, subsection (4) of
29 section 320.072, Florida Statutes, as amended by section 10 of
30 chapter 2000-257, Laws of Florida, is amended to read:
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1 320.072 Additional fee imposed on certain motor
2 vehicle registration transactions.--
3 (4) A tax collector or other duly authorized agent of
4 the department shall promptly remit all moneys collected
5 pursuant to this section, less any refunds granted pursuant to
6 subsection (3), to the department to be deposited into the
7 County Incentive Grant Program provided for in s. 339.2817
8 State Transportation Trust Fund.
9 Section 8. Paragraph (a) of subsection (1) of section
10 336.021, Florida Statutes, is amended to read:
11 336.021 County transportation system; levy of
12 ninth-cent fuel tax on motor fuel and diesel fuel.--
13 (1)(a) Any county in the state, by majority
14 extraordinary vote of the membership of its governing body or
15 subject to a referendum, may levy the tax imposed by ss.
16 206.41(1)(d) and 206.87(1)(b). County and municipal
17 governments may use the moneys received under this paragraph
18 only for transportation expenditures as defined in s.
19 336.025(7).
20 Section 9. Subsection (7) is added to section
21 339.2817, Florida Statutes, to read:
22 339.2817 County Incentive Grant Program.--
23 (7) Seven percent of the tax proceeds collected under
24 s. 206.41(1)(e) shall be allocated to the Department of
25 Transportation for the County Incentive Grant Program.
26 Section 10. Section 206.609, Florida Statutes, is
27 repealed.
28 Section 11. This act shall take effect October 1,
29 2002.
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2 SENATE SUMMARY
3 Reallocates to county transportation systems the proceeds
of certain taxes on motor fuel. Repeals s. 206.609, F.S.,
4 relating to the transfer of funds to the Agricultural
Emergency Eradication Trust Fund. (See bill for details.)
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