HB 0237

1
A bill to be entitled
2An act relating to taxation; specifying a period during
3which the sale of books, clothing, and school supplies are
4exempt from such tax; providing definitions; providing
5exceptions; authorizing the Department of Revenue to adopt
6rules; providing a popular name; providing for a reduction
7in the motor fuel tax for one month; providing dealer
8requirements; providing legislative intent; providing for
9a reduction in certain refunds for the same period;
10authorizing the executive director of the Department of
11Revenue to adopt emergency rules for certain purpose;
12making unlawful certain activities of certain entities
13relating to the tax reduction; providing criminal
14penalties; amending s. 16.56, F.S.; including offenses
15specified in this act under the investigation and
16prosecution authority of the Office of Statewide
17Prosecution; amending s. 206.026, F.S.; including offenses
18specified in this act under provisions prohibiting certain
19persons from holding certain licenses for certain
20violations; amending s. 206.404, F.S.; providing for
21revocation of certain licenses for violations of this act;
22authorizing motor fuel dealers to manage motor fuel
23inventory to maximize tax reduction benefits; providing
24criteria; providing appropriations; providing an effective
25date.
26
27Be It Enacted by the Legislature of the State of Florida:
28
29     Section 1.  (1)  No tax levied under the provisions of
30chapter 212, Florida Statutes, shall be collected on the sale
31of:
32     (a)1.  Books, clothing, wallets, or bags, including
33handbags, backpacks, fanny packs, and diaper bags, but excluding
34briefcases, suitcases, and other garment bags, having a sales
35price of $50 or less per item during the period from 12:01 a.m.,
36July 24, 2004, through midnight, August 1, 2004.
37     2.  As used in this paragraph, the term:
38     a.  "Book" means a set of printed sheets bound together and
39published in a volume. For purposes of this paragraph, the term
40"book" does not include newspapers, magazines, or other
41periodicals.
42     b.  "Clothing" means any article of wearing apparel,
43including all footwear, except skis, swim fins, roller blades,
44and skates, intended to be worn on or about the human body. For
45purposes of this paragraph, the term "clothing" does not include
46watches, watchbands, jewelry, umbrellas, or handkerchiefs.
47     (b)1.  School supplies having a sales price of $10 or less
48per item during the period from 12:01 a.m., July 24, 2004,
49through midnight, August 1, 2004.
50     2.  As used in this paragraph, the term "school supplies"
51means pens, pencils, erasers, crayons, notebooks, notebook
52filler paper, legal pads, composition books, poster paper,
53scissors, cellophane tape, glue or paste, rulers, computer
54disks, protractors, compasses, and calculators.
55     (2)  This section does not apply to sales within a theme
56park or entertainment complex as defined in s. 509.013(9),
57Florida Statutes, within a public lodging establishment as
58defined in s. 509.013(4), Florida Statutes, or within an airport
59as defined in s. 330.27(2), Florida Statutes.
60     (3)  Notwithstanding chapter 120, Florida Statutes, the
61Department of Revenue may adopt rules to carry out this section.
62     Section 2.  Sections 3 through 11 of this act may be
63referred to by the popular name the "Florida Motor Fuel Tax
64Relief Act of 2004."
65     Section 3.  Beginning at 12:01 a.m. August 1, 2004, through
66midnight August 31, 2004, the tax levied pursuant to s.
67206.41(1)(g), Florida Statutes, shall be reduced by 8 cents per
68gallon. During this period, licensed terminal suppliers,
69wholesalers, and importers of motor fuel shall charge and
70collect the reduced rate of tax on sales of motor fuel to retail
71dealers located in this state.
72     Section 4.  It is the intent of the Legislature that the
73tax reduction set forth in this act be passed on to the ultimate
74consumer. The Attorney General may investigate violations of
75this act.
76     Section 5.  Refunds authorized pursuant to s. 206.41(4),
77Florida Statutes, for fuel purchased during the period described
78in section 3 shall be reduced by the amount of the tax reduction
79set forth in that section.
80     Section 6.  The executive director of the Department of
81Revenue is authorized to adopt emergency rules under ss.
82120.536(1) and 120.54(4), Florida Statutes, to implement the
83provisions of this act. Notwithstanding any other law, the
84emergency rules shall remain effective for 6 months after the
85date of adoption of the rules.
86     Section 7.  It is unlawful for a terminal supplier,
87wholesaler, importer, reseller, or retail dealer of motor fuel
88to retain any part of the tax reduction set forth in this act or
89to interfere with providing the full benefit of the tax
90reduction to the retail purchaser of motor fuel. Any person
91violating the provisions of this act commits a felony of the
92third degree, punishable as provided in s. 775.082 or s.
93775.083, Florida Statutes.
94     Section 8.  Paragraph (a) of subsection (1) of section
9516.56, Florida Statutes, is amended to read:
96     16.56  Office of Statewide Prosecution.--
97     (1)  There is created in the Department of Legal Affairs an
98Office of Statewide Prosecution. The office shall be a separate
99"budget entity" as that term is defined in chapter 216. The
100office may:
101     (a)  Investigate and prosecute the offenses of:
102     1.  Bribery, burglary, criminal usury, extortion, gambling,
103kidnapping, larceny, murder, prostitution, perjury, robbery,
104carjacking, and home-invasion robbery;
105     2.  Any crime involving narcotic or other dangerous drugs;
106     3.  Any violation of the provisions of the Florida RICO
107(Racketeer Influenced and Corrupt Organization) Act, including
108any offense listed in the definition of racketeering activity in
109s. 895.02(1)(a), providing such listed offense is investigated
110in connection with a violation of s. 895.03 and is charged in a
111separate count of an information or indictment containing a
112count charging a violation of s. 895.03, the prosecution of
113which listed offense may continue independently if the
114prosecution of the violation of s. 895.03 is terminated for any
115reason;
116     4.  Any violation of the provisions of the Florida Anti-
117Fencing Act;
118     5.  Any violation of the provisions of the Florida
119Antitrust Act of 1980, as amended;
120     6.  Any crime involving, or resulting in, fraud or deceit
121upon any person;
122     7.  Any violation of s. 847.0135, relating to computer
123pornography and child exploitation prevention, or any offense
124related to a violation of s. 847.0135;
125     8.  Any violation of the provisions of chapter 815; or
126     9.  Any criminal violation of part I of chapter 499; or
127     10.  Any violation of the provisions of the Florida Motor
128Fuel Tax Relief Act of 2004;
129
130or any attempt, solicitation, or conspiracy to commit any of the
131crimes specifically enumerated above. The office shall have such
132power only when any such offense is occurring, or has occurred,
133in two or more judicial circuits as part of a related
134transaction, or when any such offense is connected with an
135organized criminal conspiracy affecting two or more judicial
136circuits.
137     Section 9.  Subsection (1) of section 206.026, Florida
138Statutes, is amended to read:
139     206.026  Certain persons prohibited from holding a terminal
140supplier, importer, exporter, blender, carrier, terminal
141operator, or wholesaler license; suspension and revocation.--
142     (1)  No corporation, except a publicly held corporation
143regularly traded on a national securities exchange and not over
144the counter, general or limited partnership, sole
145proprietorship, business trust, joint venture or unincorporated
146association, or other business entity shall hold a terminal
147supplier, importer, exporter, blender, carrier, terminal
148operator, or wholesaler license in this state if any one of the
149persons or entities specified in paragraph (a) has been
150determined by the department not to be of good moral character
151or has been convicted of any offense specified in paragraph (b):
152     (a)1.  The licenseholder.
153     2.  The sole proprietor of the licenseholder.
154     3.  A corporate officer or director of the licenseholder.
155     4.  A general or limited partner of the licenseholder.
156     5.  A trustee of the licenseholder.
157     6.  A member of an unincorporated association
158licenseholder.
159     7.  A joint venturer of the licenseholder.
160     8.  The owner of any equity interest in the licenseholder,
161whether as a common shareholder, general or limited partner,
162voting trustee, or trust beneficiary.
163     9.  An owner of any interest in the license or
164licenseholder, including any immediate family member of the
165owner, or holder of any debt, mortgage, contract, or concession
166from the licenseholder, who by virtue thereof is able to control
167the business of the licenseholder.
168     (b)1.  A felony in this state.
169     2.  Any felony in any other state which would be a felony
170if committed in this state under the laws of Florida.
171     3.  Any felony under the laws of the United States.
172     4.  A felony under the Florida Motor Fuel Tax Relief Act of
1732004.
174     Section 10.  Subsection (3) of section 206.404, Florida
175Statutes, is amended to read:
176     206.404  License requirements for retail dealers and
177resellers; penalty.--
178     (3)  Any retail dealer or reseller in violation of the
179provisions of this chapter or the provisions of the Florida
180Motor Fuel Tax Relief Act of 2004 shall be subject to revocation
181of his or her license under chapter 212.
182     Section 11.  In order to accomplish the intent of the
183Legislature set forth in section 4 of this act, a retail dealer
184of motor fuel, at the dealer's option, may manage its motor fuel
185inventory in such a way that the benefit to residents of this
186state of the tax reduction is maximized during August 2004. A
187retail dealer of motor fuel may sell motor fuel purchased
188without the tax reduction at an amount determined as if the tax
189reduction applied and may sell motor fuel purchased with the tax
190reduction at an amount determined as if the tax reduction did
191not apply; provided the retail dealer can show that the number
192of gallons purchased with the reduced tax equals the number of
193gallons sold at a price reflecting the reduced tax.
194     Section 12.  (1)  The sum of $206,000 is appropriated from
195the General Revenue Fund to the Department of Revenue for
196purposes of administering section 1 of this act.
197     (2)  The sum of $310,000 is appropriated from the General
198Revenue Fund to the Department of Revenue for the purpose of
199developing and implementing a public awareness campaign for and
200administering sections 2 through 11 of this act.
201     Section 13.  Effective July 1, 2004, the sum of $58 million
202is appropriated from the General Revenue Fund to the State
203Transportation Trust Fund.
204     Section 14.  This act shall take effect upon becoming a
205law.


CODING: Words stricken are deletions; words underlined are additions.