| 1 | A bill to be entitled |
| 2 | An act relating to taxation; specifying a period each year |
| 3 | during which the sale of books, clothing, and school |
| 4 | supplies are exempt from such tax; providing definitions; |
| 5 | providing exceptions; authorizing the Department of |
| 6 | Revenue to adopt rules; providing a popular name; |
| 7 | providing for a reduction in the motor fuel tax for 1 |
| 8 | month each year; providing dealer requirements; providing |
| 9 | legislative intent; providing for a reduction in certain |
| 10 | refunds for the same period; authorizing the executive |
| 11 | director of the Department of Revenue to adopt rules for |
| 12 | certain purposes; making unlawful certain activities of |
| 13 | certain entities relating to the tax reduction; providing |
| 14 | criminal penalties; amending s. 16.56, F.S.; including |
| 15 | offenses 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; requiring the Legislature to make certain annual |
| 25 | appropriations for certain purposes; providing an |
| 26 | effective date. |
| 27 |
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| 28 | Be It Enacted by the Legislature of the State of Florida: |
| 29 |
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| 30 | Section 1. (1) No tax levied under the provisions of |
| 31 | chapter 212, Florida Statutes, shall be collected on the sale |
| 32 | of: |
| 33 | (a)1. Books, clothing, wallets, or bags, including |
| 34 | handbags, backpacks, fanny packs, and diaper bags, but excluding |
| 35 | briefcases, suitcases, and other garment bags, having a sales |
| 36 | price of $50 or less per item during the last 9 days of July |
| 37 | each year. |
| 38 | 2. As used in this paragraph, the term: |
| 39 | a. "Book" means a set of printed sheets bound together and |
| 40 | published in a volume. For purposes of this paragraph, the term |
| 41 | "book" does not include newspapers, magazines, or other |
| 42 | periodicals. |
| 43 | b. "Clothing" means any article of wearing apparel, |
| 44 | including all footwear, except skis, swim fins, roller blades, |
| 45 | and skates, intended to be worn on or about the human body. For |
| 46 | purposes of this paragraph, the term "clothing" does not include |
| 47 | watches, watchbands, jewelry, umbrellas, or handkerchiefs. |
| 48 | (b)1. School supplies having a sales price of $10 or less |
| 49 | per item during the last 9 days of July each year. |
| 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." |
| 65 | Section 3. During August each year, the tax levied |
| 66 | pursuant to s. 206.41(1)(g), Florida Statutes, shall be reduced |
| 67 | by 8 cents per gallon. During this period, licensed terminal |
| 68 | suppliers, wholesalers, importers, and resellers of motor fuel |
| 69 | shall charge and collect the reduced rate of tax on sales of |
| 70 | motor fuel to retail dealers located in this state. |
| 71 | Section 4. It is the intent of the Legislature that the |
| 72 | tax reduction set forth in this act be passed on to the ultimate |
| 73 | consumer. The Attorney General may investigate violations of |
| 74 | this act. |
| 75 | Section 5. Refunds authorized pursuant to s. 206.41(4), |
| 76 | Florida Statutes, for fuel purchased during the period described |
| 77 | in section 3 shall be reduced by the amount of the tax reduction |
| 78 | set forth in that section. |
| 79 | Section 6. The executive director of the Department of |
| 80 | Revenue is authorized to adopt rules under ss. 120.536(1) and |
| 81 | 120.54(4), Florida Statutes, to implement the provisions of this |
| 82 | act. |
| 83 | Section 7. It is unlawful for a terminal supplier, |
| 84 | wholesaler, importer, reseller, or retail dealer of motor fuel |
| 85 | to retain any part of the tax reduction set forth in this act or |
| 86 | to interfere with providing the full benefit of the tax |
| 87 | reduction to the retail purchaser of motor fuel. Any person who |
| 88 | violates any provision of this act commits a felony of the |
| 89 | third degree, punishable as provided in s. 775.082, Florida |
| 90 | Statutes, or s. 775.083, Florida Statutes. |
| 91 | Section 8. Paragraph (a) of subsection (1) of section |
| 92 | 16.56, Florida Statutes, is amended to read: |
| 93 | 16.56 Office of Statewide Prosecution.-- |
| 94 | (1) There is created in the Department of Legal Affairs an |
| 95 | Office of Statewide Prosecution. The office shall be a separate |
| 96 | "budget entity" as that term is defined in chapter 216. The |
| 97 | office may: |
| 98 | (a) Investigate and prosecute the offenses of: |
| 99 | 1. Bribery, burglary, criminal usury, extortion, gambling, |
| 100 | kidnapping, larceny, murder, prostitution, perjury, robbery, |
| 101 | carjacking, and home-invasion robbery; |
| 102 | 2. Any crime involving narcotic or other dangerous drugs; |
| 103 | 3. Any violation of the provisions of the Florida RICO |
| 104 | (Racketeer Influenced and Corrupt Organization) Act, including |
| 105 | any offense listed in the definition of racketeering activity in |
| 106 | s. 895.02(1)(a), providing such listed offense is investigated |
| 107 | in connection with a violation of s. 895.03 and is charged in a |
| 108 | separate count of an information or indictment containing a |
| 109 | count charging a violation of s. 895.03, the prosecution of |
| 110 | which listed offense may continue independently if the |
| 111 | prosecution of the violation of s. 895.03 is terminated for any |
| 112 | reason; |
| 113 | 4. Any violation of the provisions of the Florida Anti- |
| 114 | Fencing Act; |
| 115 | 5. Any violation of the provisions of the Florida |
| 116 | Antitrust Act of 1980, as amended; |
| 117 | 6. Any crime involving, or resulting in, fraud or deceit |
| 118 | upon any person; |
| 119 | 7. Any violation of s. 847.0135, relating to computer |
| 120 | pornography and child exploitation prevention, or any offense |
| 121 | related to a violation of s. 847.0135; |
| 122 | 8. Any violation of the provisions of chapter 815; |
| 123 | 9. Any criminal violation of part I of chapter 499; |
| 124 | 10. Any violation of the provisions of the Florida Motor |
| 125 | Fuel Tax Relief Act of 2004 or the Florida Motor Fuel Tax Relief |
| 126 | Act; or |
| 127 | 11. Any criminal violation of s. 409.920 or s. 409.9201; |
| 128 |
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| 129 | or any attempt, solicitation, or conspiracy to commit any of the |
| 130 | crimes specifically enumerated above. The office shall have such |
| 131 | power only when any such offense is occurring, or has occurred, |
| 132 | in two or more judicial circuits as part of a related |
| 133 | transaction, or when any such offense is connected with an |
| 134 | organized criminal conspiracy affecting two or more judicial |
| 135 | circuits. |
| 136 | Section 9. Paragraph (b) of subsection (1) of section |
| 137 | 206.026, Florida Statutes, is amended to read: |
| 138 | 206.026 Certain persons prohibited from holding a terminal |
| 139 | supplier, importer, exporter, blender, carrier, terminal |
| 140 | operator, or wholesaler license; suspension and revocation.-- |
| 141 | (1) No corporation, except a publicly held corporation |
| 142 | regularly traded on a national securities exchange and not over |
| 143 | the counter, general or limited partnership, sole |
| 144 | proprietorship, business trust, joint venture or unincorporated |
| 145 | association, or other business entity shall hold a terminal |
| 146 | supplier, importer, exporter, blender, carrier, terminal |
| 147 | operator, or wholesaler license in this state if any one of the |
| 148 | persons or entities specified in paragraph (a) has been |
| 149 | determined by the department not to be of good moral character |
| 150 | or has been convicted of any offense specified in paragraph (b): |
| 151 | (b)1. A felony in this state. |
| 152 | 2. Any felony in any other state which would be a felony |
| 153 | if committed in this state under the laws of Florida. |
| 154 | 3. Any felony under the laws of the United States. |
| 155 | 4. A felony under the Florida Motor Fuel Tax Relief Act of |
| 156 | 2004 or the Florida Motor Fuel Tax Relief Act. |
| 157 | Section 10. Subsection (3) of section 206.404, Florida |
| 158 | Statutes, is amended to read: |
| 159 | 206.404 License requirements for retail dealers and |
| 160 | resellers; penalty.-- |
| 161 | (3) Any retail dealer or reseller in violation of the |
| 162 | provisions of this chapter or the provisions of the Florida |
| 163 | Motor Fuel Tax Relief Act of 2004 or the Florida Motor Fuel Tax |
| 164 | Relief Act shall be subject to revocation of his or her license |
| 165 | under chapter 212. |
| 166 | Section 11. In order to accomplish the intent of the |
| 167 | Legislature set forth in section 4 of this act, a retail dealer |
| 168 | of motor fuel, at the dealer's option, may manage its motor fuel |
| 169 | inventory in such a way that the benefit of the tax reduction to |
| 170 | residents of this state is maximized during August each year. A |
| 171 | retail dealer of motor fuel may sell motor fuel purchased |
| 172 | without the tax reduction at an amount determined as if the tax |
| 173 | reduction applied and may sell motor fuel purchased with the tax |
| 174 | reduction at an amount determined as if the tax reduction did |
| 175 | not apply; provided the retail dealer can show that the number |
| 176 | of gallons purchased with the reduced tax equals the number of |
| 177 | gallons sold at a price reflecting the reduced tax. |
| 178 | Section 12. For the state fiscal year in which the sales |
| 179 | tax exemption provided by section 1 of this act and the fuel |
| 180 | sales tax reduction provided by section 3 of this act occur: |
| 181 | (1) The Legislature shall appropriate from the General |
| 182 | Revenue Fund to the Department of Revenue an amount sufficient |
| 183 | to enable the department to administer section 1 of this act and |
| 184 | develop and implement a public awareness campaign for and |
| 185 | administer sections 2 through 11 of this act. |
| 186 | (2) The Legislature shall appropriate from the General |
| 187 | Revenue Fund to the State Transportation Trust Fund an amount |
| 188 | sufficient to hold the trust fund harmless from the effects of |
| 189 | implementing the fuel sales tax reduction provided by section 3 |
| 190 | of this act. |
| 191 | Section 13. This act shall take effect upon becoming a |
| 192 | law. |