SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
CHAMBER ACTION
Senate House
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11 Senator Alexander moved the following amendment to amendment
12 (841238):
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14 Senate Amendment
15 On page 2, line 13, through page 9, line 8, delete
16 those lines
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18 and insert:
19 2. For payment to counties that have been designated a
20 Rural Area of Critical Economic Concern pursuant to s.
21 288.0656 in proportion to the number of tons of phosphate rock
22 produced from a phosphate rock matrix located within such
23 political boundary, 15 percent. The department shall
24 distribute this portion of the proceeds annually based on
25 production information reported by the producers on the annual
26 returns for the taxable year.
27 3. To the credit of the Phosphate Research Trust Fund
28 in the Department of Education, Division of Universities,
29 11.25 percent.
30 4. To the credit of the Minerals Trust Fund, 11.25
31 percent.
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 5. To the credit of the Nonmandatory Land Reclamation
2 Trust Fund, 43.75 percent.
3 (3) Beginning July 1, 2004, the proceeds of all taxes,
4 interest, and penalties imposed under this section shall be
5 paid into the State Treasury as follows:
6 (a) The first $10 million in revenue collected from
7 the tax during each fiscal year shall be paid to the credit of
8 the Conservation and Recreation Lands Trust Fund.
9 (b) The remaining revenues collected from the tax
10 during that fiscal year, after the required payment under
11 paragraph (a), shall be paid into the State Treasury as
12 follows:
13 1. To the credit of the General Revenue Fund of the
14 state, 41 percent.
15 2. For payment to counties in proportion to the number
16 of tons of phosphate rock produced from a phosphate rock
17 matrix located within such political boundary, 16.5 percent.
18 The department shall distribute this portion of the proceeds
19 annually based on production information reported by the
20 producers on the annual returns for the taxable year. Any such
21 proceeds received by a county shall be used only for phosphate
22 related expenses.
23 3. For payment to counties that have been designated a
24 Rural Area of Critical Economic Concern pursuant to s.
25 288.0656 in proportion to the number of tons of phosphate rock
26 produced from a phosphate rock matrix located within such
27 political boundary, 13 percent. The department shall
28 distribute this portion of the proceeds annually based on
29 production information reported by the producers on the annual
30 returns for the taxable year.
31 4. To the credit of the Phosphate Research Trust Fund
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 in the Department of Education, Division of Universities, 9
2 percent.
3 5. To the credit of the Minerals Trust Fund, 9
4 percent.
5 6. To the credit of the Nonmandatory Land Reclamation
6 Trust Fund, 11.5 percent.
7 (4) Beginning July 1, 2003, and annually thereafter,
8 the Department of Environmental Protection may utilize up to
9 $2 million of the funds in the Nonmandatory Land Reclamation
10 Trust Fund to purchase a surety bond or a policy of insurance,
11 the proceeds of which would pay the cost of restoration,
12 reclamation, and cleanup of any phosphogypsum stack system and
13 phosphate mining activities in the event that an operator or
14 permittee thereof has been subject to a final order of
15 bankruptcy and all funds available therefrom are determined to
16 be inadequate to accomplish such restoration, reclamation, and
17 cleanup. Nothing in this section shall be construed to imply
18 that such operator or permittee is thereby relieved of its
19 obligations or relieved of any liabilities pursuant to any
20 other remedies at law, administrative remedies, statutory
21 remedies, or remedies pursuant to bankruptcy law. The
22 department shall adopt rules to implement the provisions of
23 this paragraph, including the purchase and oversight of the
24 bond or policy.
25 (5) Funds distributed pursuant to subparagraphs
26 (2)(b)2. and (3)(b)3. shall be used for the following
27 purposes:
28 1. For planning, preparing, and financing of
29 infrastructure projects for job creation and capital
30 investment, especially those related to industrial and
31 commercial sites. Infrastructure investments may include the
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 following public or public-private partnership facilities:
2 stormwater systems; telecommunications facilities; roads or
3 other remedies to transportation impediments; nature-based
4 tourism facilities; or other physical requirements necessary
5 to facilitate trade and economic development activities.
6 2. For maximizing the use of federal, local, and
7 private resources, including, but not limited to, those
8 available under the Small Cities Community Development Block
9 Grant Program.
10 3. For projects that improve inadequate infrastructure
11 that has resulted in regulatory action that prohibits economic
12 or community growth, provided that such projects are related
13 to specific job creation or job retention opportunities.
14 (6) Beginning January 1, 2004, the tax rate shall be
15 the base rate of $1.62 per ton severed.
16 (7) Beginning January 1, 2005, and annually
17 thereafter, the tax rate shall be the base rate times the base
18 rate adjustment for the tax year as calculated by the
19 department in accordance with subsection (8).
20 (2) The proceeds of all taxes, interest, and penalties
21 imposed under this section shall be paid into the State
22 Treasury through June 30, 1995, as follows:
23 (a) The first $10 million in revenue collected from
24 the tax during each fiscal year shall be paid to the credit of
25 the Conservation and Recreation Lands Trust Fund.
26 (b) The remaining revenues collected from the tax
27 during that fiscal year, after the required payment under
28 paragraph (a), shall be paid into the State Treasury as
29 follows:
30 1. To the credit of the General Revenue Fund of the
31 state, 60 percent. However, from this amount the amounts of
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 $7.4 million, $8.2 million, and $8.1 million, respectively,
2 shall be transferred to the Nonmandatory Land Reclamation
3 Trust Fund on January 1, 1993, January 1, 1994, and January 1,
4 1995.
5 2. To the credit of the Nonmandatory Land Reclamation
6 Trust Fund which is established for reclamation and
7 acquisition of unreclaimed lands disturbed by phosphate mining
8 and not subject to mandatory reclamation, 20 percent.
9 3. To the credit of the Phosphate Research Trust Fund
10 in the Department of Education, Division of Universities, to
11 carry out the purposes set forth in s. 378.101, 10 percent.
12 4. For payment to counties in proportion to the number
13 of tons of phosphate rock produced from a phosphate rock
14 matrix located within such political boundary, 10 percent. The
15 department shall distribute this portion of the proceeds
16 annually based on production information reported by producers
17 on the annual returns for the taxable year. Any such proceeds
18 received by a county shall be used only for phosphate-related
19 expenses.
20 (3) Beginning July 1, 1995, the proceeds of all taxes,
21 interest, and penalties imposed under this section shall be
22 paid into the State Treasury as follows:
23 (a) The first $10 million in revenue collected from
24 the tax during each fiscal year shall be paid to the credit of
25 the Conservation and Recreation Lands Trust Fund.
26 (b) The remaining revenues collected from the tax
27 during that fiscal year, after the required payment under
28 paragraph (a), shall be paid into the State Treasury as
29 follows:
30 1. To the credit of the General Revenue Fund of the
31 state, 58 percent.
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 2. To the credit of the Nonmandatory Land Reclamation
2 Trust Fund for reclamation and acquisition of unreclaimed
3 lands disturbed by phosphate mining and not subject to
4 mandatory reclamation, 14.5 percent.
5 3. To the credit of the Phosphate Research Trust Fund
6 in the Department of Education, Division of Universities, to
7 carry out the purposes set forth in s. 378.101, 10 percent.
8 4. For payment to counties in proportion to the number
9 of tons of phosphate rock produced from a phosphate rock
10 matrix located within such political boundary, 10 percent. The
11 department shall distribute this portion of the proceeds
12 annually based on production information reported by producers
13 on the annual returns for the taxable year. Any such proceeds
14 received by a county shall be used only for phosphate-related
15 expenses.
16 5. To the credit of the Minerals Trust Fund, 7.5
17 percent.
18 (4) If the base rate is reduced pursuant to paragraph
19 (5)(c), then the proceeds of the tax shall be paid into the
20 State Treasury as follows:
21 (a) The first $10 million in revenue collected from
22 the tax during each fiscal year shall be paid to the credit of
23 the Conservation and Recreation Lands Trust Fund.
24 (b) The remaining revenues collected from the tax
25 during that fiscal year, after the required payment under
26 paragraph (a), shall be paid into the State Treasury as
27 follows:
28 1. To the credit of the General Revenue Fund of the
29 state, 55.15 percent.
30 2. To the credit of the Phosphate Research Trust Fund
31 in the Department of Education, Division of Universities, 12.5
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 percent.
2 3. For payment to counties in proportion to the number
3 of tons of phosphate rock produced from a phosphate rock
4 matrix located within such political boundary, 18 percent. The
5 department shall distribute this portion of the proceeds
6 annually based on production information reported by producers
7 on the annual returns for the taxable year. Any such proceeds
8 received by a county shall be used only for phosphate-related
9 expenses.
10 4. To the credit of the Minerals Trust Fund, 14.35
11 percent.
12 (8)(5) The excise tax levied by this section shall
13 apply to the total production of the producer during the
14 taxable year, measured on the basis of bone-dry tons produced
15 at the point of severance., subject to the following rates:
16 (a) Beginning July 1, 1987, to December 31, 1987, the
17 tax rate shall be $1.79 per ton severed.
18 (b) For 1988, the tax rate shall be the base rate of
19 $1.35 per ton severed.
20 (c) For 1989 and subsequent years, the tax rate shall
21 be the base rate times the base rate adjustment for the tax
22 year as calculated by the department in accordance with
23 subsection (6). However, for 2000 and subsequent taxable
24 years, the base rate shall be reduced by 20 percent, unless
25 additional funding of the Nonmandatory Land Reclamation Trust
26 Fund is approved by law.
27 (9)(6)(a) On or before March 30, 2004 1989, and
28 annually thereafter, the department shall calculate the base
29 rate adjustment, if any, for phosphate rock based on the
30 change in the unadjusted annual producer price index for the
31 prior calendar year in relation to the unadjusted annual
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 producer price index for calendar year 1999 1987.
2 (b) For the purposes of determining the base rate
3 adjustment for any year, the base rate adjustment shall be a
4 fraction, the numerator of which is the unadjusted annual
5 producer price index for the prior calendar year and the
6 denominator of which is the unadjusted annual producer price
7 index for calendar year 1999 1987.
8 (c) The department shall provide the base rate, the
9 base rate adjustment, and the resulting tax rate to affected
10 producers by written notice on or before April 15 of the
11 current year.
12 (d) If the producer price index for chemical and
13 fertilizer mineral mining phosphate rock primary products is
14 substantially revised, the department shall make appropriate
15 adjustment in the method used to compute the base rate
16 adjustment under this subsection which will produce results
17 reasonably consistent with the result which would have been
18 obtained if the producer price index for phosphate rock
19 primary products had not been revised. However, the tax rate
20 shall not be less than $1.56 per ton severed.
21 (e) In the event the producer price index for
22 phosphate rock primary products is discontinued, then a
23 comparable index shall be selected by the department and
24 adopted by rule.
25 (10)(7) The excise tax levied on the severance of
26 phosphate rock shall be in addition to any ad valorem taxes
27 levied upon the separately assessed mineral interest in the
28 real property upon which the site of severance is located, or
29 any other tax, permit, or license fee imposed by the state or
30 its political subdivisions.
31 (11)(8) The tax levied by this section shall be
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SENATE AMENDMENT
Bill No. HB 1363, 1st Eng.
Amendment No. ___ Barcode 924692
1 collected in the manner prescribed in s. 211.33.
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