HB 0929 2003
1	A bill to be entitled
2	An act relating to transportation funding; amending s.
3	206.606, F.S.; eliminating the deduction of service
4	charges and administrative costs from the proceeds of the
5	fuel sales taxes on motor fuel and diesel fuel deposited
6	in the Fuel Tax Collection Trust Fund; amending s.
7	206.608, F.S.; eliminating the deduction of service
8	charges and administrative costs from the proceeds of the
9	State Comprehensive Enhanced Transportation System Taxes
10	on motor fuel and diesel fuel deposited in the Fuel Tax
11	Collection Trust Fund; providing for use of the revenues
12	derived from elimination of the deduction of
13	administrative costs from the proceeds of specified taxes
14	under the act; amending ss. 215.20 and 215.22, F.S.;
15	providing that the 7-percent service charge for the cost
16	of general government and the additional 0.3-percent
17	service charge shall not be deducted from the Fuel Tax
18	Collection Trust Fund, the Local Alternative Fuel User Fee
19	Clearing Trust Fund, the Local Option Fuel Tax Trust Fund,
20	the State Alternative Fuel User Fee Clearing Trust Fund,
21	and taxes on motor fuels other than gasoline levied under
22	s. 206.87(1)(a), F.S.; providing for use of the revenues
23	derived from elimination of such service charges; amending
24	ss. 206.875, 206.879, 206.9845, 206.9945, and 212.0501,
25	F.S., to conform; amending s. 320.072, F.S.; providing
26	that a portion of the revenues from the additional fee on
27	certain motor vehicle registration transactions shall be
28	used to fund the County Incentive Grant Program rather
29	than deposited in the General Revenue Fund; amending s.
30	339.1371, F.S., to conform; amending ss. 206.41, 336.021,
31	and 336.025, F.S.; providing that the rates of the ninth-
32	cent fuel tax on motor fuel and the local option fuel tax
33	on motor fuel shall be adjusted annually based on the
34	Consumer Price Index; providing for notification of tax
35	rates by the Department of Revenue; eliminating the
36	deduction of administrative costs from the proceeds of the
37	local option fuel taxes on motor fuel and diesel fuel;
38	expanding the uses of proceeds from local option fuel
39	taxes on motor fuel and diesel fuel; including governing
40	bodies of certain municipalities as authorized users of
41	certain proceeds; repealing s. 215.211(3), F.S., which
42	provides for the future reduction and elimination of the
43	7-percent service charge deducted from proceeds of the
44	local option fuel tax distributed under s. 336.025, F.S.;
45	repealing s. 10, ch. 2000-257, Laws of Florida, which
46	eliminates the deposit of a portion of such fee in the
47	General Revenue Fund on July 1, 2005; providing an
48	effective date.
49
50	Be It Enacted by the Legislature of the State of Florida:
51
52	Section 1. Subsection (1) of section 206.606, Florida
53	Statutes, is amended to read:
54	206.606 Distribution of certain proceeds.--
55	(1) Moneys collected pursuant to ss. 206.41(1)(g) and
56	206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust
57	Fund. Such moneys, after deducting the service charges imposed
58	by s. 215.20, the refunds granted pursuant to s. 206.41, and the
59	administrative costs incurred by the department in collecting,
60	administering, enforcing, and distributing the tax, which
61	administrative costs may not exceed 2 percent of collections,
62	shall be distributed monthly to the State Transportation Trust
63	Fund, except that:
64	(a) $6.30 million shall be transferred to the Department
65	of Environmental Protection in each fiscal year and deposited in
66	the Invasive Plant Control Trust Fund to be used for aquatic
67	plant management, including nonchemical control of aquatic
68	weeds, research into nonchemical controls, and enforcement
69	activities. Beginning in fiscal year 1993-1994, the department
70	shall allocate at least $1 million of such funds to the
71	eradication of melaleuca.
72	(b) $2.5 million shall be transferred to the State Game
73	Trust Fund in the Fish and Wildlife Conservation Commission in
74	each fiscal year and used for recreational boating activities,
75	and freshwater fisheries management and research. The transfers
76	must be made in equal monthly amounts beginning on July 1 of
77	each fiscal year. The commission shall annually determine where
78	unmet needs exist for boating-related activities, and may fund
79	such activities in counties where, due to the number of vessel
80	registrations, sufficient financial resources are unavailable.
81	1. A minimum of $1.25 million shall be used to fund local
82	projects to provide recreational channel marking, public
83	launching facilities, aquatic plant control, and other local
84	boating related activities. In funding the projects, the
85	commission shall give priority consideration as follows:
86	a. Unmet needs in counties with populations of 100,000 or
87	less.
88	b. Unmet needs in coastal counties with a high level of
89	boating related activities from individuals residing in other
90	counties.
91	2. The remaining $1.25 million may be used for
92	recreational boating activities and freshwater fisheries
93	management and research.
94	3. The commission is authorized to adopt rules pursuant to
95	ss. 120.536(1) and 120.54 to implement a Florida Boating
96	Improvement Program similar to the program administered by the
97	Department of Environmental Protection and established in rules
98	62D-5.031 - 62D-5.036, Florida Administrative Code, to determine
99	projects eligible for funding under this subsection.
100
101	On February 1 of each year, the commission shall file an annual
102	report with the President of the Senate and the Speaker of the
103	House of Representatives outlining the status of its Florida
104	Boating Improvement Program, including the projects funded, and
105	a list of counties whose needs are unmet due to insufficient
106	financial resources from vessel registration fees.
107	(c) 0.65 percent of moneys collected pursuant to s.
108	206.41(1)(g) shall be transferred to the Agricultural Emergency
109	Eradication Trust Fund.
110	Section 2. Section 206.608, Florida Statutes, is amended
111	to read:
112	206.608 State Comprehensive Enhanced Transportation System
113	Tax; deposit of proceeds; distribution.--Moneys received
114	pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited
115	in the Fuel Tax Collection Trust Fund, and, after deducting the
116	service charge imposed in chapter 215 and administrative costs
117	incurred by the department in collecting, administering,
118	enforcing, and distributing the tax, which administrative costs
119	may not exceed 2 percent of collections,shall be distributed as
120	follows:
121	(1) 0.65 percent of the proceeds of the tax levied
122	pursuant to s. 206.41(1)(f) shall be transferred to the
123	Agricultural Emergency Eradication Trust Fund.
124	(2) The remaining proceeds of the tax levied pursuant to
125	s. 206.41(1)(f) and all of the proceeds from the tax imposed by
126	s. 206.87(1)(d) shall be transferred into the State
127	Transportation Trust Fund, and may be used only for projects in
128	the adopted work program in the district in which the tax
129	proceeds are collected and, to the maximum extent feasible, such
130	moneys shall be programmed for use in the county where
131	collected. However, no revenue from the taxes imposed pursuant
132	to ss. 206.41(1)(f) and 206.87(1)(d) in a county shall be
133	expended unless the projects funded with such revenues have been
134	included in the work program adopted pursuant to s. 339.135.
135	Section 3. Use of revenues derived from elimination of
136	deduction of administrative costs on certain taxes.--Beginning
137	July 1, 2003, the increased revenues derived from the
138	elimination of the deduction of administrative costs from the
139	proceeds of the fuel sales taxes on motor fuel and diesel fuel
140	under s. 206.606, Florida Statutes, the State Comprehensive
141	Enhanced Transportation System Tax under s. 206.608, Florida
142	Statutes, and the local option fuel taxes on motor fuel and
143	diesel fuel under s. 336.025, Florida Statutes, shall be
144	deposited in the State Transportation Trust Fund and used to
145	fund the County Incentive Grant Program.
146	Section 4. Subsection (4) of section 215.20, Florida
147	Statutes, as amended by section 61 of chapter 2002-402, Laws of
148	Florida, is amended to read:
149	215.20 Certain income and certain trust funds to
150	contribute to the General Revenue Fund.--
151	(4) The income of a revenue nature deposited in the
152	following described trust funds, by whatever name designated, is
153	that from which the deductions authorized by subsection (3)
154	shall be made:
155	(a) The Fuel Tax Collection Trust Fund created by s.
156	206.875.
157	(a)(b)All income derived from outdoor advertising and
158	overweight violations which is deposited in the State
159	Transportation Trust Fund created by s. 206.46.
160	(c) All taxes levied on motor fuels other than gasoline
161	levied pursuant to the provisions of s. 206.87(1)(a).
162	(d) The State Alternative Fuel User Fee Clearing Trust
163	Fund established pursuant to s. 206.879(1).
164	(e) The Local Alternative Fuel User Fee Clearing Trust
165	Fund established pursuant to s. 206.879(2).
166	(b)(f)The Cigarette Tax Collection Trust Fund created by
167	s. 210.20.
168	(c)(g)The Nonmandatory Land Reclamation Trust Fund
169	established pursuant to s. 211.3103.
170	(d)(h)The Phosphate Research Trust Fund established
171	pursuant to s. 211.3103.
172	(e)(i)The Land Reclamation Trust Fund established
173	pursuant to s. 211.32(1)(f).
174	(f)(j)The Educational Certification and Service Trust
175	Fund created by s. 1012.59.
176	(g)(k)The trust funds administered by the Division of
177	Historical Resources of the Department of State.
178	(h)(l)The Marine Resources Conservation Trust Fund
179	created by s. 370.0603, with the exception of those fees
180	collected for recreational saltwater fishing licenses as
181	provided in s. 372.57.
182	(m) The Local Option Fuel Tax Trust Fund created pursuant
183	to s. 336.025.
184	(i)(n)The Florida Public Service Regulatory Trust Fund
185	established pursuant to s. 350.113.
186	(j)(o)The State Game Trust Fund established by s. 372.09.
187	(k)(p)The Special Disability Trust Fund created by s.
188	440.49.
189	(l)(q)The Workers' Compensation Administration Trust Fund
190	created by s. 440.50(1)(a).
191	(m)(r)The Employment Security Administration Trust Fund
192	created by s. 443.211(1).
193	(n)(s)The Special Employment Security Administration
194	Trust Fund created by s. 443.211(2).
195	(o)(t)The Professional Regulation Trust Fund established
196	pursuant to s. 455.219.
197	(p)(u)The Speech-Language Pathology and Audiology Trust
198	Fund.
199	(q)(v)The Division of Licensing Trust Fund established
200	pursuant to s. 493.6117.
201	(r)(w)The Division of Florida Land Sales, Condominiums,
202	and Mobile Homes Trust Fund established pursuant to s. 498.019.
203	(s)(x)The trust fund of the Division of Hotels and
204	Restaurants, as defined in s. 509.072, with the exception of
205	those fees collected for the purpose of funding of the
206	hospitality education program as stated in s. 509.302.
207	(t)(y)The trust funds administered by the Division of
208	Pari-mutuel Wagering and the Florida Quarter Horse Racing
209	Promotion Trust Fund.
210	(u)(z)The General Inspection Trust Fund and subsidiary
211	accounts thereof, unless a different percentage is authorized by
212	s. 570.20.
213	(v)(aa)The Florida Citrus Advertising Trust Fund created
214	by s. 601.15(7), including transfers from any subsidiary
215	accounts thereof, unless a different percentage is authorized in
216	that section.
217	(w)(bb)The Agents and Solicitors County Tax Trust Fund
218	created by s. 624.506.
219	(x)(cc)The Insurance Commissioner's Regulatory Trust Fund
220	created by s. 624.523.
221	(y)(dd)The Financial Institutions' Regulatory Trust Fund
222	established pursuant to s. 655.049.
223	(z)(ee)The Crimes Compensation Trust Fund established
224	pursuant to s. 960.21.
225	(aa)(ff)The Records Management Trust Fund established
226	pursuant to s. 257.375.
227	(bb)(gg)The Alcoholic Beverage and Tobacco Trust Fund
228	established pursuant to s. 561.025.
229	(cc)(hh)The Health Care Trust Fund established pursuant
230	to s. 408.16.
231	(dd)(ii)The Police and Firefighters' Premium Tax Trust
232	Fund established within the Department of Management Services.
233
234	The enumeration of the foregoing moneys or trust funds shall not
235	prohibit the applicability thereto of s. 215.24 should the
236	Governor determine that for the reasons mentioned in s. 215.24
237	the money or trust funds should be exempt herefrom, as it is the
238	purpose of this law to exempt income from its force and effect
239	when, by the operation of this law, federal matching funds or
240	contributions or private grants to any trust fund would be lost
241	to the state.
242	Section 5. Paragraphs (y), (z), (aa), (bb), and (cc) are
243	added to subsection (1) of section 215.22, Florida Statutes, as
244	amended by section 63 of chapter 2002-402, Laws of Florida, to
245	read:
246	215.22 Certain income and certain trust funds exempt.--
247	(1) The following income of a revenue nature or the
248	following trust funds shall be exempt from the deduction
249	required by s. 215.20(1):
250	(y) The Fuel Tax Collection Trust Fund created by s.
251	206.875.
252	(z) All taxes levied on motor fuels other than gasoline
253	levied pursuant to the provisions of s. 206.87(1)(a).
254	(aa) The State Alternative Fuel User Fee Clearing Trust
255	Fund established pursuant to s. 206.879(1).
256	(bb) The Local Alternative Fuel User Fee Clearing Trust
257	Fund established pursuant to s. 206.879(2).
258	(cc) The Local Option Fuel Tax Trust Fund created pursuant
259	to s. 336.025.
260	Section 6. Use of revenues derived from elimination of
261	deduction of service charges.--Beginning July 1, 2003, the
262	increased revenues derived from the elimination of the deduction
263	of the service charges imposed under s. 215.20(1) and (3),
264	Florida Statutes, from the Fuel Tax Collection Trust Fund, all
265	taxes on motor fuels other than gasoline levied under s.
266	206.87(1)(a), Florida Statutes, the State Alternative Fuel User
267	Fee Clearing Trust Fund, the Local Alternative Fuel User Fee
268	Clearing Trust Fund, and the Local Option Fuel Tax Trust Fund
269	shall be deposited in the State Transportation Trust Fund and
270	used to fund the County Incentive Grant Program, except that the
271	increased revenues derived from the elimination of the deduction
272	of the service charge imposed under s. 215.20(1), Florida
273	Statutes, from the proceeds of any tax levied by a county under
274	s. 336.025(1)(b), Florida Statutes, shall be returned directly
275	to the county levying such tax.
276	Section 7. Subsection (1) of section 206.875, Florida
277	Statutes, is amended to read:
278	206.875 Allocation of tax.--
279	(1) All moneys derived from the taxes imposed by this part
280	shall be paid into the State Treasury by the department for
281	deposit in the Fuel Tax Collection Trust Fund, from which the
282	following transfers shall be made: After withholding $10,000
283	from the proceeds of 4 cents of such tax, to be used as a
284	revolving cash balance, all other moneys shall be transferred in
285	the same manner and for the same purpose as provided by law for
286	allocation of the taxes levied in part I, including deduction of
287	the service charges provided for in s. 215.20 andthe
288	administrative costs incurred by the department in collecting,
289	administering, enforcing, and distributing the tax, which
290	administrative costs may not exceed 2 percent of collections.
291	Section 8. Section 206.879, Florida Statutes, is amended
292	to read:
293	206.879 State and local alternative fuel user fee clearing
294	trust funds; distribution.--
295	(1) Notwithstanding the provisions of s. 206.875, the
296	revenues from the state alternative fuel fees imposed by s.
297	206.877 shall be deposited into the State Alternative Fuel User
298	Fee Clearing Trust Fund, which is hereby created. After
299	deducting the service charges provided in s. 215.20,The
300	proceeds in this trust fund shall be distributed as follows:
301	one-fifth of the proceeds in calendar year 1991, one-third of
302	the proceeds in calendar year 1992, three-sevenths of the
303	proceeds in calendar year 1993, and one-half of the proceeds in
304	each calendar year thereafter shall be transferred to the State
305	Transportation Trust Fund; the remainder shall be distributed as
306	follows: 50 percent shall be transferred to the State Board of
307	Administration for distribution according to the provisions of
308	s. 16, Art. IX of the State Constitution of 1885, as amended; 25
309	percent shall be transferred to the Revenue Sharing Trust Fund
310	for Municipalities; and the remaining 25 percent shall be
311	distributed using the formula contained in s. 206.60(1).
312	(2) Notwithstanding the provisions of s. 206.875, the
313	revenues from the local alternative fuel fees imposed in lieu of
314	s. 206.87(1)(b) or (c) shall be deposited into the Local
315	Alternative Fuel User Fee Clearing Trust Fund, which is hereby
316	created. After deducting the service charges provided in s.
317	215.20,The proceeds in this trust fund shall be returned
318	monthly to the appropriate county.
319	Section 9. Section 206.9845, Florida Statutes, is amended
320	to read:
321	206.9845 Distribution of proceeds.--Moneys collected
322	pursuant to this part shall be deposited in the Fuel Tax
323	Collection Trust Fund. Such moneys, after deducting the service
324	charges imposed by s. 215.20,the refunds granted pursuant to s.
325	206.9855,and the administrative costs incurred by the
326	department in collecting, administering, enforcing, and
327	distributing the tax, which administrative costs may not exceed
328	2 percent of collections, shall be distributed monthly to the
329	State Transportation Trust Fund.
330	Section 10. Subsection (1) of section 206.9945, Florida
331	Statutes, is amended to read:
332	206.9945 Funds collected; disposition; department
333	authority.--
334	(1) The department shall deposit all funds received and
335	collected by it under this part into the Fuel Tax Collection
336	Trust Fund to be transferred, less the costs of administration
337	and less the service charges to be deducted pursuant to s.
338	215.20, as follows:
339	(a) Moneys collected pursuant to s. 206.9935(1) shall be
340	transferred to the Florida Coastal Protection Trust Fund as
341	provided in s. 376.11;
342	(b) Moneys collected pursuant to s. 206.9935(2) shall be
343	transferred to the Water Quality Assurance Trust Fund as
344	provided in s. 376.307; and
345	(c) Moneys collected pursuant to s. 206.9935(3), less any
346	refunds granted under s. 206.9942, shall be transferred to the
347	Inland Protection Trust Fund as provided in s. 376.3071.
348	Section 11. Subsection (6) of section 212.0501, Florida
349	Statutes, is amended to read:
350	212.0501 Tax on diesel fuel for business purposes;
351	purchase, storage, and use.--
352	(6) All taxes required to be paid on fuel used in self-
353	propelled off-road equipment shall be deposited in the Fuel Tax
354	Collection Trust Fund, to be distributed, after deduction of the
355	general revenue service charge pursuant to s. 215.20,to the
356	State Transportation Trust Fund. The department shall, each
357	month, make a transfer, from general revenue collections, equal
358	to such use tax reported on dealers' sales and use tax returns.
359	Section 12. Subsection (4) of section 320.072, Florida
360	Statutes, is amended to read:
361	320.072 Additional fee imposed on certain motor vehicle
362	registration transactions.--
363	(4) A tax collector or other duly authorized agent of the
364	department shall promptly remit all moneys collected pursuant to
365	this section, less any refunds granted pursuant to subsection
366	(3), to the department. The department shall deposit 30 percent
367	of such moneys as they are received into the General Revenue
368	Fund. The remainder of the proceeds, after deducting the service
369	charge imposed by s. 215.20, shall be deposited into theState
370	Transportation Trust Fund. Thirty percent of such moneys shall
371	be used to fund the County Incentive Grant Program provided for
372	under s. 339.2817.
373	Section 13. Subsection (2) of section 339.1371, Florida
374	Statutes, is amended to read:
375	339.1371 Mobility 2000; Transportation Outreach Program;
376	funding.--
377	(2) Notwithstanding any other provision of law, in fiscal
378	year 2001-2002 and each year thereafter, the increase in revenue
379	to the State Transportation Trust Fund derived from ss. 1, 2, 3,
380	7, and 9, and 10,ch. 2000-257, Laws of Florida, shall be first
381	used by the Department of Transportation to fund the Mobility
382	2000 initiative and any remaining funds shall be used to fund
383	the Transportation Outreach Program created pursuant to s.
384	339.137. Notwithstanding any other law to the contrary, the
385	requirements of ss. 206.46(3) and 206.606(2) shall not apply to
386	the Mobility 2000 initiative.
387	Section 14. Paragraphs (d), (e), and (f) of subsection (1)
388	of section 206.41, Florida Statutes, are amended to read:
389	206.41 State taxes imposed on motor fuel.--
390	(1) The following taxes are imposed on motor fuel under
391	the circumstances described in subsection (6):
392	(d)1.An additional tax of 1 cent per net gallon may be
393	imposed by each county on motor fuel, which shall be designated
394	as the "ninth-cent fuel tax." This tax shall be levied and used
395	as provided in s. 336.021.
396	2. Beginning January 1, 2004, and on January 1 of each year
397	thereafter, the tax rate provided in subparagraph 1. shall be
398	adjusted by the percentage change in the average of the Consumer
399	Price Index issued by the United States Department of Labor for
400	the most recent 12-month period ending September 30, compared to
401	the base year average, which is the average for the 12-month
402	period ending September 30, 2002, and rounded to the nearest
403	tenth of a cent. However, the rate shall never be adjusted lower
404	than the rate in effect under subparagraph 1. on December 31,
405	2003.
406	3. The department shall notify each terminal supplier,
407	position holder, wholesaler, and importer of the tax rate
408	applicable under this paragraph for the 12-month period beginning
409	January 1.
410	(e)1.An additional tax of between 1 cent and 11 cents per
411	net gallon may be imposed on motor fuel by each county, which
412	shall be designated as the "local option fuel tax." This tax
413	shall be levied and used as provided in s. 336.025.
414	2. Beginning January 1, 2004, and on January 1 of eachyear
415	thereafter, the rates of the taxes on motor fuel provided in s.
416	336.025(1)(a) and (b) shall be adjusted by the percentage change
417	in the average of the Consumer Price Index issued by the United
418	States Department of Labor for the most recent 12-month period
419	ending September 30, compared to the base year average, which is
420	the average for the 12-month period ending September 30, 2002,
421	and rounded to the nearest tenth of a cent. However, the rates
422	shall never be adjusted lower than the rates in effect under s.
423	336.025(1)(a) and (b) on December 31, 2003.
424	3. The department shall notify each terminal supplier,
425	position holder, wholesaler, and importer of the tax rate
426	applicable under this paragraph for the 12-month period beginning
427	January 1.
428	(f)1. An additional tax designated as the State
429	Comprehensive Enhanced Transportation System Tax is imposed on
430	each net gallon of motor fuel in each county. This tax shall be
431	levied and used as provided in s. 206.608.
432	2. The rate of the tax in each county shall be equal to
433	two-thirds of the lesser of the sum of the taxes imposed on
434	motor fuel pursuant to paragraphs (d) and (e) in such county,
435	after the adjustments made pursuant to subparagraphs (d)2. and
436	(e)2.,or 6 cents, rounded to the nearest tenth of a cent.
437	3. Beginning January 1, 1992, and on January 1 of each
438	year thereafter, the tax rate provided in subparagraph 2. shall
439	be adjusted by the percentage change in the average of the
440	Consumer Price Index issued by the United States Department of
441	Labor for the most recent 12-month period ending September 30,
442	compared to the base year average, which is the average for the
443	12-month period ending September 30, 1990, and rounded to the
444	nearest tenth of a cent.
445	4. The department shall notify each terminal supplier,
446	position holder, wholesaler, and importer of the tax rate
447	applicable under this paragraph for the 12-month period
448	beginning January 1.
449	Section 15. Paragraph (a) of subsection (1) of section
450	336.021, Florida Statutes, is amended to read:
451	336.021 County transportation system; levy of ninth-cent
452	fuel tax on motor fuel and diesel fuel.--
453	(1)(a)1.Any county in the state, by extraordinary vote
454	of the membership of its governing body or subject to a
455	referendum, may levy the tax imposed by ss. 206.41(1)(d) and
456	206.87(1)(b).
457	2. The rate of the ninth-cent fuel tax on motor fuel
458	shall be adjusted each January 1 as provided in s. 206.41(1)(d)2.
459	The rate of any such tax being levied on that date shall be
460	automatically adjusted, and any such tax first levied during the
461	following calendar year shall be levied at the adjusted rate.
462	Such adjustment shall apply to any such tax being levied by a
463	county pursuant to an ordinance adopted prior to July 1, 2003,
464	and such county shall not be required to amend its original
465	ordinance imposing the tax. Any ordinance levying such a tax
466	adopted on or after July 1, 2003, shall specify that the rate of
467	the tax is subject to adjustment as provided in s. 206.41(1)(d)2.
468	3.County and municipal governments may use the moneys
469	received under this paragraph only for transportation
470	expenditures as defined in s. 336.025(7).
471	Section 16. Paragraphs (a) and (b) of subsection (1),
472	paragraph (a) of subsection (2), and subsections (7) and (8) of
473	section 336.025, Florida Statutes, are amended to read:
474	336.025 County transportation system; levy of local option
475	fuel tax on motor fuel and diesel fuel.--
476	(1)(a) In addition to other taxes allowed by law, there
477	may be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a
478	1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
479	fuel tax upon every gallon of motor fuel and diesel fuel sold in
480	a county and taxed under the provisions of part I or part II of
481	chapter 206. The rates of the local option fuel tax on motor
482	fuel authorized by this paragraph shall be adjusted each January
483	1 as provided in s. 206.41(1)(e)2. The rate of any such tax
484	being levied on that date shall be automatically adjusted, and
485	any such tax first levied during the following calendar year
486	shall be levied at the adjusted rate. Such adjustment shall
487	apply to any such tax being levied by a county pursuant to an
488	ordinance orresolutions adopted prior to July 1, 2003, and such
489	county shall not be required to amend the original ordinance or
490	resolutions imposing the tax. Any ordinance or resolutions
491	levying such a tax adopted on or after July 1, 2003, shall
492	specify that the rate of the tax is subject to adjustment as
493	provided in s. 206.41(1)(e)2.
494	1. All impositions and rate changes of the tax shall be
495	levied before July 1 to be effective January 1 of the following
496	year for a period not to exceed 30 years, and the applicable
497	method of distribution shall be established pursuant to
498	subsection (3) or subsection (4). However, levies of the tax
499	which were in effect on July 1, 2002, and which expire on August
500	31 of any year may be reimposed at the current authorized rate
501	effective September 1 of the year of expiration. Upon
502	expiration, the tax may be relevied provided that a
503	redetermination of the method of distribution is made as
504	provided in this section.
505	2. County and municipal governments shall utilize moneys
506	received pursuant to this paragraph only for transportation
507	expenditures.
508	3. Any tax levied pursuant to this paragraph may be
509	extended on a majority vote of the governing body of the county.
510	A redetermination of the method of distribution shall be
511	established pursuant to subsection (3) or subsection (4), if,
512	after July 1, 1986, the tax is extended or the tax rate changed,
513	for the period of extension or for the additional tax.
514	(b) In addition to other taxes allowed by law, there may
515	be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-
516	cent, 4-cent, or 5-cent local option fuel tax upon every gallon
517	of motor fuel sold in a county and taxed under the provisions of
518	part I of chapter 206. The tax shall be levied by an ordinance
519	adopted by a majority plus one vote of the membership of the
520	governing body of the county or by referendum. The rate of the
521	local option fuel tax on motor fuel authorized by this paragraph
522	shall be adjusted each January 1 as provided in s.
523	206.41(1)(e)2. The rate of any such tax being levied on that
524	date shall be automatically adjusted, and any such tax first
525	levied during the following calendar year shall be levied at the
526	adjusted rate. Such adjustment shall apply to any such tax being
527	levied by a county pursuant to an ordinance adopted prior to
528	July 1, 2003, and such county shall not be required to amend its
529	originalordinance imposing the tax. Any ordinance levying such
530	a tax adopted on or after July 1, 2003, shall specify that the
531	rate of the tax is subject to adjustment as provided in s.
532	206.41(1)(e)2.
533	1. All impositions and rate changes of the tax shall be
534	levied before July 1, to be effective January 1 of the following
535	year. However, levies of the tax which were in effect on July 1,
536	2002, and which expire on August 31 of any year may be reimposed
537	at the current authorized rate effective September 1 of the year
538	of expiration.
539	2. The county may, prior to levy of the tax, establish by
540	interlocal agreement with one or more municipalities located
541	therein, representing a majority of the population of the
542	incorporated area within the county, a distribution formula for
543	dividing the entire proceeds of the tax among county government
544	and all eligible municipalities within the county. If no
545	interlocal agreement is adopted before the effective date of the
546	tax, tax revenues shall be distributed pursuant to the
547	provisions of subsection (4). If no interlocal agreement exists,
548	a new interlocal agreement may be established prior to June 1 of
549	any year pursuant to this subparagraph. However, any interlocal
550	agreement agreed to under this subparagraph after the initial
551	levy of the tax or change in the tax rate authorized in this
552	section shall under no circumstances materially or adversely
553	affect the rights of holders of outstanding bonds which are
554	backed by taxes authorized by this paragraph, and the amounts
555	distributed to the county government and each municipality shall
556	not be reduced below the amount necessary for the payment of
557	principal and interest and reserves for principal and interest
558	as required under the covenants of any bond resolution
559	outstanding on the date of establishment of the new interlocal
560	agreement.
561	3. County and municipal governments shall useutilize
562	moneys received pursuant to this paragraph onlyfor
563	transportation expenditures needed to meet the requirements of
564	the capital improvements element of an adopted comprehensive
565	plan or for expenditures needed to meet immediate local
566	transportation problems and for other transportation-related
567	expenditures that are critical for building comprehensive
568	roadway networks by local governments. For purposes of this
569	paragraph, expenditures for the construction of new roads, the
570	reconstruction or resurfacing of existing paved roads, or the
571	paving of existing graded roads shall be deemed to increase
572	capacity and such projects shall be included in the capital
573	improvements element of an adopted comprehensive plan.
574	Expenditures for purposes of this paragraph shall not include
575	routine maintenance of roads.
576	(2)(a) The tax levied pursuant to paragraph (1)(a) shall
577	be collected and remitted in the same manner provided by ss.
578	206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to
579	paragraph (1)(b) shall be collected and remitted in the same
580	manner provided by s. 206.41(1)(e). The taxes remitted pursuant
581	to this section shall be transferred to the Local Option Fuel
582	Tax Trust Fund, which fund is created for distribution to the
583	county and eligible municipal governments within the county in
584	which the tax was collected and which fund is subject to the
585	service charge imposed in chapter 215. The tax shall be
586	distributed monthly by the department in the same manner
587	provided by s. 336.021(1)(c) and (d). The department shall
588	deduct the administrative costs incurred by it in collecting,
589	administering, enforcing, and distributing back to the counties
590	the tax, which administrative costs may not exceed 2 percent of
591	collections authorized by this section. The total administrative
592	costs shall be prorated among those counties levying the tax
593	according to the following formula, which shall be revised on
594	July 1 of each year: Two-thirds of the amount deducted shall be
595	based on the county's proportional share of the number of
596	dealers who are registered for purposes of chapter 212 on June
597	30 of the preceding state fiscal year, and one-third of the
598	amount deducted shall be based on the county's share of the
599	total amount of the tax collected during the preceding state
600	fiscal year.The department has the authority to prescribe and
601	publish all forms upon which reports shall be made to it and
602	other forms and records deemed to be necessary for proper
603	administration and collection of the taxes levied by any county
604	and shall promulgate such rules as may be necessary for the
605	enforcement of this section, which rules shall have the full
606	force and effect of law. The provisions of ss. 206.026, 206.027,
607	206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
608	206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
609	206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
610	206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
611	206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.45, 206.48,
612	206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,
613	206.8735, 206.874, 206.8741, 206.94, and 206.945 shall, as far
614	as practicable, be applicable to the levy and collection of
615	taxes imposed pursuant to this section as if fully set out in
616	this section.
617	(7) For the purposes of this section, "transportation
618	expenditures" means expenditures by the local government from
619	local or state shared revenue sources, excluding expenditures of
620	bond proceeds, for the following programs:
621	(a) Public transportation operations and maintenance.
622	(b) Roadway and right-of-way maintenance and equipment and
623	structures used primarily for the storage and maintenance of
624	such equipment.
625	(c) Roadway and right-of-way drainage.
626	(d) Street lighting.
627	(e) Traffic signs, traffic engineering, signalization, and
628	pavement markings.
629	(f) Bridge maintenance and operation.
630	(g) Debt service and current expenditures for
631	transportation capital projects in the foregoing program areas,
632	including construction or reconstruction of roads and sidewalks.
633	(8) In addition to the uses specified in subsection (7),
634	the governing body of a county with a population of 50,000 or
635	less on April 1, 1992, or the governing body of a municipality
636	within such a county,may use the proceeds of the tax levied
637	pursuant to paragraph (1)(a) in any fiscal year to fund
638	infrastructure projects, if such projects are consistent with
639	the local government's approved comprehensive plan or, if the
640	approval or denial of the plan has not become final, consistent
641	with the plan last submitted to the state land planning agency.
642	In addition, no more than an amount equal to the proceeds from 4
643	cents per gallon of the tax imposed pursuant to paragraph (1)(a)
644	may be used by such county for the express and limited purpose
645	of paying for a court-ordered refund of special assessments.
646	Except as provided in subsection (7), such funds shall not be
647	used for the operational expenses of any infrastructure. Such
648	funds may be used for infrastructure projects under this
649	subsection only after the local government, prior to the fiscal
650	year in which the funds are proposed to be used, or if pledged
651	for bonded indebtedness, prior to the fiscal year in which the
652	bonds will be issued, has held a duly noticed public hearing on
653	the proposed use of the funds and has adopted a resolution
654	certifying that the local government has met all of the
655	transportation needs identified in its approved comprehensive
656	plan or, if the approval or denial of the plan has not become
657	final, consistent with the plan last submitted to the state land
658	planning agency. The proceeds shall not be pledged for bonded
659	indebtedness for a period exceeding 10 years, except that, for
660	the express and limited purpose of using such proceeds in any
661	fiscal year to pay a court-ordered refund of special
662	assessments, the proceeds may be pledged for bonded indebtedness
663	not exceeding 15 years. For the purposes of this subsection,
664	"infrastructure" has the same meaning as provided in s. 212.055.
665	Section 17. Subsection (3) of section 215.211, Florida
666	Statutes, and section 10 of chapter 2000-257, Laws of Florida,
667	are repealed.
668	Section 18. This act shall take effect July 1, 2003.