| 1 | A bill to be entitled |
| 2 | An act relating to motor fuel taxes; providing a popular |
| 3 | name; providing for a reduction in the motor fuel tax for |
| 4 | one month; providing dealer requirements; providing |
| 5 | legislative intent; providing for a reduction in certain |
| 6 | refunds for the same period; authorizing the executive |
| 7 | director of the Department of Revenue to adopt emergency |
| 8 | rules for certain purpose; making unlawful certain |
| 9 | activities of certain entities relating to the tax |
| 10 | reduction; providing criminal penalties; amending s. |
| 11 | 16.56, F.S.; including offenses specified in this act |
| 12 | under the investigation and prosecution authority of the |
| 13 | Office of Statewide Prosecution; amending s. 206.026, |
| 14 | F.S.; including offenses specified in this act under |
| 15 | provisions prohibiting certain persons from holding |
| 16 | certain licenses for certain violations; amending s. |
| 17 | 206.404, F.S.; providing for revocation of certain |
| 18 | licenses for violations of this act; providing |
| 19 | appropriations; providing an effective date. |
| 20 |
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| 21 | Be It Enacted by the Legislature of the State of Florida: |
| 22 |
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| 23 | Section 1. This act may be referred to by the popular name |
| 24 | the "Florida Motor Fuel Tax Relief Act of 2004." |
| 25 | Section 2. Beginning at 12:01 a.m. August 1, 2004, through |
| 26 | midnight August 31, 2004, the tax levied pursuant to s. |
| 27 | 206.41(1)(g), Florida Statutes, shall be reduced by 10 cents per |
| 28 | gallon. During this period, licensed terminal suppliers, |
| 29 | wholesalers, and importers of motor fuel shall charge and |
| 30 | collect the reduced rate of tax on sales of motor fuel to retail |
| 31 | dealers located in this state. |
| 32 | Section 3. It is the intent of the Legislature that the |
| 33 | tax reduction set forth in this act be passed on to the ultimate |
| 34 | consumer. The Attorney General may investigate violations of |
| 35 | this act. |
| 36 | Section 4. Refunds authorized pursuant to s. 206.41(4), |
| 37 | Florida Statutes, for fuel purchased during the period described |
| 38 | in section 2 shall be reduced by the amount of the tax reduction |
| 39 | set forth in that section. |
| 40 | Section 5. The executive director of the Department of |
| 41 | Revenue is authorized to adopt emergency rules under ss. |
| 42 | 120.536(1) and 120.54(4), Florida Statutes, to implement the |
| 43 | provisions of this act. Notwithstanding any other law, the |
| 44 | emergency rules shall remain effective for 6 months after the |
| 45 | date of adoption of the rules. |
| 46 | Section 6. It is unlawful for a terminal supplier, |
| 47 | wholesaler, importer, reseller, or retail dealer of motor fuel |
| 48 | to retain any part of the tax reduction set forth in this act or |
| 49 | to interfere with providing the full benefit of the tax |
| 50 | reduction to the retail purchaser of motor fuel. Any person |
| 51 | violating the provisions of this act commits a felony of the |
| 52 | third degree, punishable as provided in s. 775.082 or s. |
| 53 | 775.083, Florida Statutes. |
| 54 | Section 7. Paragraph (a) of subsection (1) of section |
| 55 | 16.56, Florida Statutes, is amended to read: |
| 56 | 16.56 Office of Statewide Prosecution.-- |
| 57 | (1) There is created in the Department of Legal Affairs an |
| 58 | Office of Statewide Prosecution. The office shall be a separate |
| 59 | "budget entity" as that term is defined in chapter 216. The |
| 60 | office may: |
| 61 | (a) Investigate and prosecute the offenses of: |
| 62 | 1. Bribery, burglary, criminal usury, extortion, gambling, |
| 63 | kidnapping, larceny, murder, prostitution, perjury, robbery, |
| 64 | carjacking, and home-invasion robbery; |
| 65 | 2. Any crime involving narcotic or other dangerous drugs; |
| 66 | 3. Any violation of the provisions of the Florida RICO |
| 67 | (Racketeer Influenced and Corrupt Organization) Act, including |
| 68 | any offense listed in the definition of racketeering activity in |
| 69 | s. 895.02(1)(a), providing such listed offense is investigated |
| 70 | in connection with a violation of s. 895.03 and is charged in a |
| 71 | separate count of an information or indictment containing a |
| 72 | count charging a violation of s. 895.03, the prosecution of |
| 73 | which listed offense may continue independently if the |
| 74 | prosecution of the violation of s. 895.03 is terminated for any |
| 75 | reason; |
| 76 | 4. Any violation of the provisions of the Florida Anti- |
| 77 | Fencing Act; |
| 78 | 5. Any violation of the provisions of the Florida |
| 79 | Antitrust Act of 1980, as amended; |
| 80 | 6. Any crime involving, or resulting in, fraud or deceit |
| 81 | upon any person; |
| 82 | 7. Any violation of s. 847.0135, relating to computer |
| 83 | pornography and child exploitation prevention, or any offense |
| 84 | related to a violation of s. 847.0135; |
| 85 | 8. Any violation of the provisions of chapter 815; or |
| 86 | 9. Any criminal violation of part I of chapter 499; or |
| 87 | 10. Any violation of the provisions of the Florida Motor |
| 88 | Fuel Tax Relief Act of 2004; |
| 89 |
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| 90 | or any attempt, solicitation, or conspiracy to commit any of the |
| 91 | crimes specifically enumerated above. The office shall have such |
| 92 | power only when any such offense is occurring, or has occurred, |
| 93 | in two or more judicial circuits as part of a related |
| 94 | transaction, or when any such offense is connected with an |
| 95 | organized criminal conspiracy affecting two or more judicial |
| 96 | circuits. |
| 97 | Section 8. Subsection (1) of section 206.026, Florida |
| 98 | Statutes, is amended to read: |
| 99 | 206.026 Certain persons prohibited from holding a terminal |
| 100 | supplier, importer, exporter, blender, carrier, terminal |
| 101 | operator, or wholesaler license; suspension and revocation.-- |
| 102 | (1) No corporation, except a publicly held corporation |
| 103 | regularly traded on a national securities exchange and not over |
| 104 | the counter, general or limited partnership, sole |
| 105 | proprietorship, business trust, joint venture or unincorporated |
| 106 | association, or other business entity shall hold a terminal |
| 107 | supplier, importer, exporter, blender, carrier, terminal |
| 108 | operator, or wholesaler license in this state if any one of the |
| 109 | persons or entities specified in paragraph (a) has been |
| 110 | determined by the department not to be of good moral character |
| 111 | or has been convicted of any offense specified in paragraph (b): |
| 112 | (a)1. The licenseholder. |
| 113 | 2. The sole proprietor of the licenseholder. |
| 114 | 3. A corporate officer or director of the licenseholder. |
| 115 | 4. A general or limited partner of the licenseholder. |
| 116 | 5. A trustee of the licenseholder. |
| 117 | 6. A member of an unincorporated association |
| 118 | licenseholder. |
| 119 | 7. A joint venturer of the licenseholder. |
| 120 | 8. The owner of any equity interest in the licenseholder, |
| 121 | whether as a common shareholder, general or limited partner, |
| 122 | voting trustee, or trust beneficiary. |
| 123 | 9. An owner of any interest in the license or |
| 124 | licenseholder, including any immediate family member of the |
| 125 | owner, or holder of any debt, mortgage, contract, or concession |
| 126 | from the licenseholder, who by virtue thereof is able to control |
| 127 | the business of the licenseholder. |
| 128 | (b)1. A felony in this state. |
| 129 | 2. Any felony in any other state which would be a felony |
| 130 | if committed in this state under the laws of Florida. |
| 131 | 3. Any felony under the laws of the United States. |
| 132 | 4. A felony under the Florida Motor Fuel Tax Relief Act of |
| 133 | 2004. |
| 134 | Section 9. Subsection (3) of section 206.404, Florida |
| 135 | Statutes, is amended to read: |
| 136 | 206.404 License requirements for retail dealers and |
| 137 | resellers; penalty.-- |
| 138 | (3) Any retail dealer or reseller in violation of the |
| 139 | provisions of this chapter or the provisions of the Florida |
| 140 | Motor Fuel Tax Relief Act of 2004 shall be subject to revocation |
| 141 | of his or her license under chapter 212. |
| 142 | Section 10. (1) The sum of $50,000 is appropriated from |
| 143 | the General Revenue Fund to the Department of Revenue for |
| 144 | purposes of administering this act. |
| 145 | (2) The sum of $67,800,000 is appropriated from the |
| 146 | General Revenue Fund to the State Transportation Trust Fund. |
| 147 | Section 11. This act shall take effect upon becoming a |
| 148 | law. |