| 1 | A bill to be entitled |
| 2 | An act relating to taxation; specifying a period during |
| 3 | which the sale of books, clothing, and school supplies are |
| 4 | exempt from such tax; providing definitions; providing |
| 5 | exceptions; authorizing the Department of Revenue to adopt |
| 6 | rules; providing a popular name; providing for a reduction |
| 7 | in the motor fuel tax for one month; providing dealer |
| 8 | requirements; providing legislative intent; providing for |
| 9 | a reduction in certain refunds for the same period; |
| 10 | authorizing the executive director of the Department of |
| 11 | Revenue to adopt emergency rules for certain purpose; |
| 12 | making unlawful certain activities of certain entities |
| 13 | relating to the tax reduction; providing criminal |
| 14 | penalties; amending s. 16.56, F.S.; including offenses |
| 15 | specified in this act under the investigation and |
| 16 | prosecution authority of the Office of Statewide |
| 17 | Prosecution; amending s. 206.026, F.S.; including offenses |
| 18 | specified in this act under provisions prohibiting certain |
| 19 | persons from holding certain licenses for certain |
| 20 | violations; amending s. 206.404, F.S.; providing for |
| 21 | revocation of certain licenses for violations of this act; |
| 22 | authorizing motor fuel dealers to manage motor fuel |
| 23 | inventory to maximize tax reduction benefits; providing |
| 24 | criteria; providing appropriations; providing an effective |
| 25 | date. |
| 26 |
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| 27 | Be It Enacted by the Legislature of the State of Florida: |
| 28 |
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| 29 | Section 1. (1) No tax levied under the provisions of |
| 30 | chapter 212, Florida Statutes, shall be collected on the sale |
| 31 | of: |
| 32 | (a)1. Books, clothing, wallets, or bags, including |
| 33 | handbags, backpacks, fanny packs, and diaper bags, but excluding |
| 34 | briefcases, suitcases, and other garment bags, having a sales |
| 35 | price of $50 or less per item during the period from 12:01 a.m., |
| 36 | July 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 |
| 39 | published in a volume. For purposes of this paragraph, the term |
| 40 | "book" does not include newspapers, magazines, or other |
| 41 | periodicals. |
| 42 | b. "Clothing" means any article of wearing apparel, |
| 43 | including all footwear, except skis, swim fins, roller blades, |
| 44 | and skates, intended to be worn on or about the human body. For |
| 45 | purposes of this paragraph, the term "clothing" does not include |
| 46 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
| 47 | (b)1. School supplies having a sales price of $10 or less |
| 48 | per item during the period from 12:01 a.m., July 24, 2004, |
| 49 | through midnight, August 1, 2004. |
| 50 | 2. As used in this paragraph, the term "school supplies" |
| 51 | means pens, pencils, erasers, crayons, notebooks, notebook |
| 52 | filler paper, legal pads, composition books, poster paper, |
| 53 | scissors, cellophane tape, glue or paste, rulers, computer |
| 54 | disks, protractors, compasses, and calculators. |
| 55 | (2) This section does not apply to sales within a theme |
| 56 | park or entertainment complex as defined in s. 509.013(9), |
| 57 | Florida Statutes, within a public lodging establishment as |
| 58 | defined in s. 509.013(4), Florida Statutes, or within an airport |
| 59 | as defined in s. 330.27(2), Florida Statutes. |
| 60 | (3) Notwithstanding chapter 120, Florida Statutes, the |
| 61 | Department of Revenue may adopt rules to carry out this section. |
| 62 | Section 2. Sections 3 through 11 of this act may be |
| 63 | referred to by the popular name the "Florida Motor Fuel Tax |
| 64 | Relief Act of 2004." |
| 65 | Section 3. Beginning at 12:01 a.m. August 1, 2004, through |
| 66 | midnight August 31, 2004, the tax levied pursuant to s. |
| 67 | 206.41(1)(g), Florida Statutes, shall be reduced by 8 cents per |
| 68 | gallon. During this period, licensed terminal suppliers, |
| 69 | wholesalers, and importers of motor fuel shall charge and |
| 70 | collect the reduced rate of tax on sales of motor fuel to retail |
| 71 | dealers located in this state. |
| 72 | Section 4. It is the intent of the Legislature that the |
| 73 | tax reduction set forth in this act be passed on to the ultimate |
| 74 | consumer. The Attorney General may investigate violations of |
| 75 | this act. |
| 76 | Section 5. Refunds authorized pursuant to s. 206.41(4), |
| 77 | Florida Statutes, for fuel purchased during the period described |
| 78 | in section 3 shall be reduced by the amount of the tax reduction |
| 79 | set forth in that section. |
| 80 | Section 6. The executive director of the Department of |
| 81 | Revenue is authorized to adopt emergency rules under ss. |
| 82 | 120.536(1) and 120.54(4), Florida Statutes, to implement the |
| 83 | provisions of this act. Notwithstanding any other law, the |
| 84 | emergency rules shall remain effective for 6 months after the |
| 85 | date of adoption of the rules. |
| 86 | Section 7. It is unlawful for a terminal supplier, |
| 87 | wholesaler, importer, reseller, or retail dealer of motor fuel |
| 88 | to retain any part of the tax reduction set forth in this act or |
| 89 | to interfere with providing the full benefit of the tax |
| 90 | reduction to the retail purchaser of motor fuel. Any person |
| 91 | violating the provisions of this act commits a felony of the |
| 92 | third degree, punishable as provided in s. 775.082 or s. |
| 93 | 775.083, Florida Statutes. |
| 94 | Section 8. Paragraph (a) of subsection (1) of section |
| 95 | 16.56, 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 |
| 98 | Office of Statewide Prosecution. The office shall be a separate |
| 99 | "budget entity" as that term is defined in chapter 216. The |
| 100 | office may: |
| 101 | (a) Investigate and prosecute the offenses of: |
| 102 | 1. Bribery, burglary, criminal usury, extortion, gambling, |
| 103 | kidnapping, larceny, murder, prostitution, perjury, robbery, |
| 104 | carjacking, 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 |
| 108 | any offense listed in the definition of racketeering activity in |
| 109 | s. 895.02(1)(a), providing such listed offense is investigated |
| 110 | in connection with a violation of s. 895.03 and is charged in a |
| 111 | separate count of an information or indictment containing a |
| 112 | count charging a violation of s. 895.03, the prosecution of |
| 113 | which listed offense may continue independently if the |
| 114 | prosecution of the violation of s. 895.03 is terminated for any |
| 115 | reason; |
| 116 | 4. Any violation of the provisions of the Florida Anti- |
| 117 | Fencing Act; |
| 118 | 5. Any violation of the provisions of the Florida |
| 119 | Antitrust Act of 1980, as amended; |
| 120 | 6. Any crime involving, or resulting in, fraud or deceit |
| 121 | upon any person; |
| 122 | 7. Any violation of s. 847.0135, relating to computer |
| 123 | pornography and child exploitation prevention, or any offense |
| 124 | related 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 |
| 128 | Fuel Tax Relief Act of 2004; |
| 129 |
|
| 130 | or any attempt, solicitation, or conspiracy to commit any of the |
| 131 | crimes specifically enumerated above. The office shall have such |
| 132 | power only when any such offense is occurring, or has occurred, |
| 133 | in two or more judicial circuits as part of a related |
| 134 | transaction, or when any such offense is connected with an |
| 135 | organized criminal conspiracy affecting two or more judicial |
| 136 | circuits. |
| 137 | Section 9. Subsection (1) of section 206.026, Florida |
| 138 | Statutes, is amended to read: |
| 139 | 206.026 Certain persons prohibited from holding a terminal |
| 140 | supplier, importer, exporter, blender, carrier, terminal |
| 141 | operator, or wholesaler license; suspension and revocation.-- |
| 142 | (1) No corporation, except a publicly held corporation |
| 143 | regularly traded on a national securities exchange and not over |
| 144 | the counter, general or limited partnership, sole |
| 145 | proprietorship, business trust, joint venture or unincorporated |
| 146 | association, or other business entity shall hold a terminal |
| 147 | supplier, importer, exporter, blender, carrier, terminal |
| 148 | operator, or wholesaler license in this state if any one of the |
| 149 | persons or entities specified in paragraph (a) has been |
| 150 | determined by the department not to be of good moral character |
| 151 | or 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 |
| 158 | licenseholder. |
| 159 | 7. A joint venturer of the licenseholder. |
| 160 | 8. The owner of any equity interest in the licenseholder, |
| 161 | whether as a common shareholder, general or limited partner, |
| 162 | voting trustee, or trust beneficiary. |
| 163 | 9. An owner of any interest in the license or |
| 164 | licenseholder, including any immediate family member of the |
| 165 | owner, or holder of any debt, mortgage, contract, or concession |
| 166 | from the licenseholder, who by virtue thereof is able to control |
| 167 | the 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 |
| 170 | if 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 |
| 173 | 2004. |
| 174 | Section 10. Subsection (3) of section 206.404, Florida |
| 175 | Statutes, is amended to read: |
| 176 | 206.404 License requirements for retail dealers and |
| 177 | resellers; penalty.-- |
| 178 | (3) Any retail dealer or reseller in violation of the |
| 179 | provisions of this chapter or the provisions of the Florida |
| 180 | Motor Fuel Tax Relief Act of 2004 shall be subject to revocation |
| 181 | of his or her license under chapter 212. |
| 182 | Section 11. In order to accomplish the intent of the |
| 183 | Legislature set forth in section 4 of this act, a retail dealer |
| 184 | of motor fuel, at the dealer's option, may manage its motor fuel |
| 185 | inventory in such a way that the benefit to residents of this |
| 186 | state of the tax reduction is maximized during August 2004. A |
| 187 | retail dealer of motor fuel may sell motor fuel purchased |
| 188 | without the tax reduction at an amount determined as if the tax |
| 189 | reduction applied and may sell motor fuel purchased with the tax |
| 190 | reduction at an amount determined as if the tax reduction did |
| 191 | not apply; provided the retail dealer can show that the number |
| 192 | of gallons purchased with the reduced tax equals the number of |
| 193 | gallons sold at a price reflecting the reduced tax. |
| 194 | Section 12. (1) The sum of $206,000 is appropriated from |
| 195 | the General Revenue Fund to the Department of Revenue for |
| 196 | purposes of administering section 1 of this act. |
| 197 | (2) The sum of $310,000 is appropriated from the General |
| 198 | Revenue Fund to the Department of Revenue for the purpose of |
| 199 | developing and implementing a public awareness campaign for and |
| 200 | administering sections 2 through 11 of this act. |
| 201 | Section 13. Effective July 1, 2004, the sum of $58 million |
| 202 | is appropriated from the General Revenue Fund to the State |
| 203 | Transportation Trust Fund. |
| 204 | Section 14. This act shall take effect upon becoming a |
| 205 | law. |