HB 1461

1
A bill to be entitled
2An act relating to fuel tax proceeds; amending s. 206.41,
3F.S.; providing for adjusting the ninth-cent fuel tax rate
4and the local option fuel tax rate by county ordinance;
5providing adjustment criteria; providing for effect of
6adjustments; requiring a county to provide a copy of the
7ordinance to the Department of Revenue; requiring the
8department to notify certain persons of any adjustment;
9applying such adjustments to the State Comprehensive
10Enhanced Transportation System Tax; amending ss. 206.606
11and 206.608, F.S.; deleting provisions deducting certain
12service charges and administrative costs from certain
13moneys deposited into the Fuel Tax Collection Trust Fund;
14amending ss. 206.875, 206.9845, 206.9945, and 212.0501,
15F.S.; deleting a provision deducting certain service
16charges from certain moneys deposited into the Fuel Tax
17Collection Trust Fund; amending s. 206.879, F.S.; deleting
18a provision deducting certain service charges from certain
19moneys deposited into the State Alternative Fuel User Fee
20Clearing Trust Fund and the Local Alternative Fuel User
21Fee Clearing Trust Fund; amending s. 215.22, F.S.;
22exempting certain additional taxes and trust funds from
23required appropriations of a service charge to the General
24Revenue Fund; amending s. 320.072, F.S.; specifying a
25percentage of certain moneys deposited into the State
26Transportation Trust Fund to be used to fund the County
27Incentive Grant Program; amending ss. 336.021 and 336.025,
28F.S.; requiring adjustment of certain fuel taxes to
29conform; deleting provisions deducting certain service
30charges and administrative costs from certain moneys
31deposited into the Local Option Fuel Tax Trust Fund;
32defining the term "transportation expenditures";
33authorizing additional uses of tax proceeds to fund
34infrastructure projects and pay court-ordered refund of
35special assessments under certain circumstances; providing
36limitations; specifying uses of certain revenues derived
37from elimination of the deduction of administrative costs
38on certain taxes and from elimination of the deduction of
39service charges imposed on certain taxes and trust funds;
40providing application; providing an effective date.
41
42Be It Enacted by the Legislature of the State of Florida:
43
44     Section 1.  Paragraphs (d), (e), and (f) of subsection (1)
45of section 206.41, Florida Statutes, are amended to read:
46     206.41  State taxes imposed on motor fuel.--
47     (1)  The following taxes are imposed on motor fuel under
48the circumstances described in subsection (6):
49     (d)1.  An additional tax of 1 cent per net gallon may be
50imposed by each county on motor fuel, which shall be designated
51as the "ninth-cent fuel tax." This tax shall be levied and used
52as provided in s. 336.021.
53     2.  Beginning January 1, 2006, and on January 1 of each
54year thereafter, each county may provide by ordinance that the
55tax rate set forth in subparagraph 1. be adjusted by the
56percentage change in the average of the Consumer Price Index
57issued by the United States Department of Labor for the most
58recent 12-month period ending September 30 and rounded to the
59nearest tenth of a cent, as determined by the Department of
60Revenue. However, the tax rate may not be less than 1 cent per
61gallon.
623.  All impositions and rate changes of the tax shall be
63levied before July 1 to be effective January 1 of the following
64year.
654.  A certified copy of the ordinance that authorizes the
66indexing of the tax authorized by subparagraph 2. must be
67furnished by the county to the Department of Revenue within 10
68days after the adoption of the ordinance indexing the tax.
695.  The department shall notify each terminal supplier,
70position holder, wholesaler, and importer of the tax rate
71applicable under this paragraph for the 12-month period
72beginning January 1.
73     (e)1.  An additional tax of between 1 cent and 11 cents per
74net gallon may be imposed on motor fuel by each county, which
75shall be designated as the "local option fuel tax." This tax
76shall be levied and used as provided in s. 336.025.
772.  Beginning January 1, 2006, and on January 1 of each
78year thereafter, counties may provide by ordinance that the tax
79rate set forth in s. 336.025(1)(a) and (b) be adjusted by the
80percentage change in the average of the Consumer Price Index
81issued by the United States Department of Labor for the most
82recent 12-month period ending September 30 and rounded to the
83nearest tenth of a cent, as determined by the Department of
84Revenue. However, the tax rate may not be less than the rate per
85gallon levied pursuant to subparagraph 1.
863.  All impositions and rate changes of the tax shall be
87levied before July 1 to be effective January 1 of the following
88year.
894.  A certified copy of the ordinance that authorizes the
90indexing of the tax authorized by subparagraph 2. must be
91furnished by the county to the Department of Revenue within 10
92days after the adoption of the ordinance indexing the tax.
935.  The department shall notify each terminal supplier,
94position holder, wholesaler, and importer of the tax rate
95applicable under this paragraph for the 12-month period
96beginning January 1.
97     (f)1.  An additional tax designated as the State
98Comprehensive Enhanced Transportation System Tax is imposed on
99each net gallon of motor fuel in each county. This tax shall be
100levied and used as provided in s. 206.608.
101     2.  The rate of the tax in each county shall be equal to
102two-thirds of the lesser of the sum of the taxes imposed on
103motor fuel pursuant to paragraphs (d) and (e) in such county,
104after the adjustments made pursuant to subparagraphs (d)2. and
105(e)2., or 6 cents, rounded to the nearest tenth of a cent.
106     3.  Beginning January 1, 1992, and on January 1 of each
107year thereafter, the tax rate provided in subparagraph 2. shall
108be adjusted by the percentage change in the average of the
109Consumer Price Index issued by the United States Department of
110Labor for the most recent 12-month period ending September 30,
111compared to the base year average, which is the average for the
11212-month period ending September 30, 1990, and rounded to the
113nearest tenth of a cent.
114     4.  The department shall notify each terminal supplier,
115position holder, wholesaler, and importer of the tax rate
116applicable under this paragraph for the 12-month period
117beginning January 1.
118     Section 2.  Subsection (1) of section 206.606, Florida
119Statutes, is amended to read:
120     206.606  Distribution of certain proceeds.--
121     (1)  Moneys collected pursuant to ss. 206.41(1)(g) and
122206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust
123Fund. Such moneys, after deducting the service charges imposed
124by s. 215.20, the refunds granted pursuant to s. 206.41, and the
125administrative costs incurred by the department in collecting,
126administering, enforcing, and distributing the tax, which
127administrative costs may not exceed 2 percent of collections,
128shall be distributed monthly to the State Transportation Trust
129Fund, except that:
130     (a)  $6.30 million shall be transferred to the Department
131of Environmental Protection in each fiscal year and deposited in
132the Invasive Plant Control Trust Fund to be used for aquatic
133plant management, including nonchemical control of aquatic
134weeds, research into nonchemical controls, and enforcement
135activities. Beginning in fiscal year 1993-1994, the department
136shall allocate at least $1 million of such funds to the
137eradication of melaleuca.
138     (b)  $2.5 million shall be transferred to the State Game
139Trust Fund in the Fish and Wildlife Conservation Commission in
140each fiscal year and used for recreational boating activities,
141and freshwater fisheries management and research. The transfers
142must be made in equal monthly amounts beginning on July 1 of
143each fiscal year. The commission shall annually determine where
144unmet needs exist for boating-related activities, and may fund
145such activities in counties where, due to the number of vessel
146registrations, sufficient financial resources are unavailable.
147     1.  A minimum of $1.25 million shall be used to fund local
148projects to provide recreational channel marking, public
149launching facilities, aquatic plant control, and other local
150boating related activities. In funding the projects, the
151commission shall give priority consideration as follows:
152     a.  Unmet needs in counties with populations of 100,000 or
153less.
154     b.  Unmet needs in coastal counties with a high level of
155boating related activities from individuals residing in other
156counties.
157     2.  The remaining $1.25 million may be used for
158recreational boating activities and freshwater fisheries
159management and research.
160     3.  The commission is authorized to adopt rules pursuant to
161ss. 120.536(1) and 120.54 to implement a Florida Boating
162Improvement Program similar to the program administered by the
163Department of Environmental Protection and established in rules
16462D-5.031 - 62D-5.036, Florida Administrative Code, to determine
165projects eligible for funding under this subsection.
166
167On February 1 of each year, the commission shall file an annual
168report with the President of the Senate and the Speaker of the
169House of Representatives outlining the status of its Florida
170Boating Improvement Program, including the projects funded, and
171a list of counties whose needs are unmet due to insufficient
172financial resources from vessel registration fees.
173     (c)  0.65 percent of moneys collected pursuant to s.
174206.41(1)(g) shall be transferred to the Agricultural Emergency
175Eradication Trust Fund.
176     (d)  A portion of the moneys attributable to the sale of
177motor and diesel fuel at marinas shall be transferred from the
178Fuel Tax Collection Trust Fund to the Marine Resources
179Conservation Trust Fund in the Fish and Wildlife Conservation
180Commission as follows:
181     1.  $2.5 million in fiscal year 2003-2004;
182     2.  $5.0 million in fiscal year 2004-2005;
183     3.  $8.5 million in fiscal year 2005-2006;
184     4.  $10.9 million in fiscal year 2006-2007; and
185     5.  $13.4 million in fiscal year 2007-2008 and each fiscal
186year thereafter.
187     Section 3.  Section 206.608, Florida Statutes, is amended
188to read:
189     206.608  State Comprehensive Enhanced Transportation System
190Tax; deposit of proceeds; distribution.--Moneys received
191pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited
192in the Fuel Tax Collection Trust Fund, and, after deducting the
193service charge imposed in chapter 215 and administrative costs
194incurred by the department in collecting, administering,
195enforcing, and distributing the tax, which administrative costs
196may not exceed 2 percent of collections, shall be distributed as
197follows:
198     (1)  0.65 percent of the proceeds of the tax levied
199pursuant to s. 206.41(1)(f) shall be transferred to the
200Agricultural Emergency Eradication Trust Fund.
201     (2)  The remaining proceeds of the tax levied pursuant to
202s. 206.41(1)(f) and all of the proceeds from the tax imposed by
203s. 206.87(1)(d) shall be transferred into the State
204Transportation Trust Fund, and may be used only for projects in
205the adopted work program in the district in which the tax
206proceeds are collected and, to the maximum extent feasible, such
207moneys shall be programmed for use in the county where
208collected. However, no revenue from the taxes imposed pursuant
209to ss. 206.41(1)(f) and 206.87(1)(d) in a county shall be
210expended unless the projects funded with such revenues have been
211included in the work program adopted pursuant to s. 339.135.
212     Section 4.  Subsection (1) of section 206.875, Florida
213Statutes, is amended to read:
214     206.875  Allocation of tax.--
215     (1)  All moneys derived from the taxes imposed by this part
216shall be paid into the State Treasury by the department for
217deposit in the Fuel Tax Collection Trust Fund, from which the
218following transfers shall be made: After withholding $10,000
219from the proceeds of 4 cents of such tax, to be used as a
220revolving cash balance, all other moneys shall be transferred in
221the same manner and for the same purpose as provided by law for
222allocation of the taxes levied in part I, including deduction of
223the service charges provided for in s. 215.20 and the
224administrative costs incurred by the department in collecting,
225administering, enforcing, and distributing the tax, which
226administrative costs may not exceed 2 percent of collections.
227     Section 5.  Section 206.879, Florida Statutes, is amended
228to read:
229     206.879  State and local alternative fuel user fee clearing
230trust funds; distribution.--
231     (1)  Notwithstanding the provisions of s. 206.875, the
232revenues from the state alternative fuel fees imposed by s.
233206.877 shall be deposited into the State Alternative Fuel User
234Fee Clearing Trust Fund, which is hereby created. After
235deducting the service charges provided in s. 215.20, The
236proceeds in this trust fund shall be distributed as follows:
237one-fifth of the proceeds in calendar year 1991, one-third of
238the proceeds in calendar year 1992, three-sevenths of the
239proceeds in calendar year 1993, and one-half of the proceeds in
240each calendar year thereafter shall be transferred to the State
241Transportation Trust Fund; the remainder shall be distributed as
242follows: 50 percent shall be transferred to the State Board of
243Administration for distribution according to the provisions of
244s. 16, Art. IX of the State Constitution of 1885, as amended; 25
245percent shall be transferred to the Revenue Sharing Trust Fund
246for Municipalities; and the remaining 25 percent shall be
247distributed using the formula contained in s. 206.60(1).
248     (2)  Notwithstanding the provisions of s. 206.875, the
249revenues from the local alternative fuel fees imposed in lieu of
250s. 206.87(1)(b) or (c) shall be deposited into the Local
251Alternative Fuel User Fee Clearing Trust Fund, which is hereby
252created. After deducting the service charges provided in s.
253215.20, The proceeds in this trust fund shall be returned
254monthly to the appropriate county.
255     Section 6.  Section 206.9845, Florida Statutes, is amended
256to read:
257     206.9845  Distribution of proceeds.--Moneys collected
258pursuant to this part shall be deposited in the Fuel Tax
259Collection Trust Fund. Such moneys, after deducting the service
260charges imposed by s. 215.20, the refunds granted pursuant to s.
261206.9855, and the administrative costs incurred by the
262department in collecting, administering, enforcing, and
263distributing the tax, which administrative costs may not exceed
2642 percent of collections, shall be distributed monthly to the
265State Transportation Trust Fund.
266     Section 7.  Subsection (1) of section 206.9945, Florida
267Statutes, is amended to read:
268     206.9945  Funds collected; disposition; department
269authority.--
270     (1)  The department shall deposit all funds received and
271collected by it under this part into the Fuel Tax Collection
272Trust Fund to be transferred, less the costs of administration
273and less the service charges to be deducted pursuant to s.
274215.20, as follows:
275     (a)  Moneys collected pursuant to s. 206.9935(1) shall be
276transferred to the Florida Coastal Protection Trust Fund as
277provided in s. 376.11;
278     (b)  Moneys collected pursuant to s. 206.9935(2) shall be
279transferred to the Water Quality Assurance Trust Fund as
280provided in s. 376.307; and
281     (c)  Moneys collected pursuant to s. 206.9935(3), less any
282refunds granted under s. 206.9942, shall be transferred to the
283Inland Protection Trust Fund as provided in s. 376.3071.
284     Section 8.  Subsection (6) of section 212.0501, Florida
285Statutes, is amended to read:
286     212.0501  Tax on diesel fuel for business purposes;
287purchase, storage, and use.--
288     (6)  All taxes required to be paid on fuel used in
289self-propelled off-road equipment shall be deposited in the Fuel
290Tax Collection Trust Fund, to be distributed, after deduction of
291the general revenue service charge pursuant to s. 215.20, to the
292State Transportation Trust Fund. The department shall, each
293month, make a transfer, from general revenue collections, equal
294to such use tax reported on dealers' sales and use tax returns.
295     Section 9.  Paragraphs (v), (w), (x), (y), and (z) are
296added to subsection (1) of section 215.22, Florida Statutes, to
297read:
298     215.22  Certain income and certain trust funds exempt.--
299     (1)  The following income of a revenue nature or the
300following trust funds shall be exempt from the appropriation
301required by s. 215.20(1):
302     (v)  The Fuel Tax Collection Trust Fund created by s.
303206.875.
304     (w)  All taxes levied on motor fuels other than gasoline
305levied pursuant to the provisions of s. 206.87(1)(a).
306     (x)  The State Alternative Fuel User Fee Clearing Trust
307Fund established pursuant to s. 206.879(1).
308     (y)  The Local Alternative Fuel User Fee Clearing Trust
309Fund established pursuant to s. 206.879(2).
310     (z)  The Local Option Fuel Tax Trust Fund created pursuant
311to s. 336.025.
312     Section 10.  Subsection (4) of section 320.072, Florida
313Statutes, as amended by section 10 of chapter 2000-257, Laws of
314Florida, is amended to read:
315     320.072  Additional fee imposed on certain motor vehicle
316registration transactions.--
317     (4)  A tax collector or other duly authorized agent of the
318department shall promptly remit all moneys collected pursuant to
319this section, less any refunds granted pursuant to subsection
320(3), to the department to be deposited into the State
321Transportation Trust Fund. Thirty percent of such moneys shall
322be used to fund the County Incentive Grant Program provided for
323under s. 339.2817.
324     Section 11.  Paragraph (a) of subsection (1) of section
325336.021, Florida Statutes, is amended to read:
326     336.021  County transportation system; levy of ninth-cent
327fuel tax on motor fuel and diesel fuel.--
328     (1)(a)1.  Any county in the state, by extraordinary vote of
329the membership of its governing body or subject to a referendum,
330may levy the tax imposed by ss. 206.41(1)(d) and 206.87(1)(b).
331     2.  The rate of the ninth-cent fuel tax on motor fuel shall
332be adjusted each January 1 as provided in s. 206.41(1)(d)2. The
333rate of any such tax being levied on that date shall be
334automatically adjusted. Any ordinance levying such a tax adopted
335on or after July 1, 2005, shall specify that the rate of the tax
336is subject to adjustment as provided in s. 206.41(1)(d)2.
337     3.  County and municipal governments may use the moneys
338received under this paragraph only for transportation
339expenditures as defined in s. 336.025(7).
340     Section 12.  Paragraphs (a) and (b) of subsection (1) and
341paragraph (a) of subsection (2) of section 336.025, Florida
342Statutes, are amended, and subsections (10) and (11) are added
343to said section, to read:
344     336.025  County transportation system; levy of local option
345fuel tax on motor fuel and diesel fuel.--
346     (1)(a)  In addition to other taxes allowed by law, there
347may be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a
3481-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
349fuel tax upon every gallon of motor fuel and diesel fuel sold in
350a county and taxed under the provisions of part I or part II of
351chapter 206. The rates of the local option fuel tax on motor
352fuel authorized by this paragraph shall be adjusted each January
3531 as provided in s. 206.41(1)(e)2. The rate of any such tax
354being levied on that date shall be automatically adjusted. Any
355ordinance or resolutions levying such a tax adopted on or after
356July 1, 2005, shall specify that the rate of the tax is subject
357to adjustment as provided in s. 206.41(1)(e)2.
358     1.  All impositions and rate changes of the tax shall be
359levied before July 1 to be effective January 1 of the following
360year for a period not to exceed 30 years, and the applicable
361method of distribution shall be established pursuant to
362subsection (3) or subsection (4). However, levies of the tax
363which were in effect on July 1, 2002, and which expire on August
36431 of any year may be reimposed at the current authorized rate
365effective September 1 of the year of expiration. Upon
366expiration, the tax may be relevied provided that a
367redetermination of the method of distribution is made as
368provided in this section.
369     2.  County and municipal governments shall utilize moneys
370received pursuant to this paragraph only for transportation
371expenditures.
372     3.  Any tax levied pursuant to this paragraph may be
373extended on a majority vote of the governing body of the county.
374A redetermination of the method of distribution shall be
375established pursuant to subsection (3) or subsection (4), if,
376after July 1, 1986, the tax is extended or the tax rate changed,
377for the period of extension or for the additional tax.
378     (b)  In addition to other taxes allowed by law, there may
379be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-
380cent, 4-cent, or 5-cent local option fuel tax upon every gallon
381of motor fuel sold in a county and taxed under the provisions of
382part I of chapter 206. The tax shall be levied by an ordinance
383adopted by a majority plus one vote of the membership of the
384governing body of the county or by referendum. The rate of the
385local option fuel tax on motor fuel authorized by this paragraph
386shall be adjusted each January 1 as provided in s.
387206.41(1)(e)2. The rate of any such tax being levied on that
388date shall be automatically adjusted. Any ordinance levying such
389a tax adopted on or after July 1, 2005, shall specify that the
390rate of the tax is subject to adjustment as provided in s.
391206.41(1)(e)2.
392     1.  All impositions and rate changes of the tax shall be
393levied before July 1, to be effective January 1 of the following
394year. However, levies of the tax which were in effect on July 1,
3952002, and which expire on August 31 of any year may be reimposed
396at the current authorized rate effective September 1 of the year
397of expiration.
398     2.  The county may, prior to levy of the tax, establish by
399interlocal agreement with one or more municipalities located
400therein, representing a majority of the population of the
401incorporated area within the county, a distribution formula for
402dividing the entire proceeds of the tax among county government
403and all eligible municipalities within the county. If no
404interlocal agreement is adopted before the effective date of the
405tax, tax revenues shall be distributed pursuant to the
406provisions of subsection (4). If no interlocal agreement exists,
407a new interlocal agreement may be established prior to June 1 of
408any year pursuant to this subparagraph. However, any interlocal
409agreement agreed to under this subparagraph after the initial
410levy of the tax or change in the tax rate authorized in this
411section shall under no circumstances materially or adversely
412affect the rights of holders of outstanding bonds which are
413backed by taxes authorized by this paragraph, and the amounts
414distributed to the county government and each municipality shall
415not be reduced below the amount necessary for the payment of
416principal and interest and reserves for principal and interest
417as required under the covenants of any bond resolution
418outstanding on the date of establishment of the new interlocal
419agreement.
420     3.  County and municipal governments shall use moneys
421received pursuant to this paragraph for transportation
422expenditures needed to meet the requirements of the capital
423improvements element of an adopted comprehensive plan or for
424expenditures needed to meet immediate local transportation
425problems and for other transportation-related expenditures that
426are critical for building comprehensive roadway networks by
427local governments. For purposes of this paragraph, expenditures
428for the construction of new roads, the reconstruction or
429resurfacing of existing paved roads, or the paving of existing
430graded roads shall be deemed to increase capacity and such
431projects shall be included in the capital improvements element
432of an adopted comprehensive plan. Expenditures for purposes of
433this paragraph shall not include routine maintenance of roads.
434     (2)(a)  The tax levied pursuant to paragraph (1)(a) shall
435be collected and remitted in the same manner provided by ss.
436206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to
437paragraph (1)(b) shall be collected and remitted in the same
438manner provided by s. 206.41(1)(e). The taxes remitted pursuant
439to this section shall be transferred to the Local Option Fuel
440Tax Trust Fund, which fund is created for distribution to the
441county and eligible municipal governments within the county in
442which the tax was collected and which fund is subject to the
443service charge imposed in chapter 215. The tax shall be
444distributed monthly by the department in the same manner
445provided by s. 336.021(1)(c) and (d). The department shall
446deduct the administrative costs incurred by it in collecting,
447administering, enforcing, and distributing back to the counties
448the tax, which administrative costs may not exceed 2 percent of
449collections authorized by this section. The total administrative
450costs shall be prorated among those counties levying the tax
451according to the following formula, which shall be revised on
452July 1 of each year: Two-thirds of the amount deducted shall be
453based on the county's proportional share of the number of
454dealers who are registered for purposes of chapter 212 on June
45530 of the preceding state fiscal year, and one-third of the
456amount deducted shall be based on the county's share of the
457total amount of the tax collected during the preceding state
458fiscal year. The department has the authority to prescribe and
459publish all forms upon which reports shall be made to it and
460other forms and records deemed to be necessary for proper
461administration and collection of the taxes levied by any county
462and shall promulgate such rules as may be necessary for the
463enforcement of this section, which rules shall have the full
464force and effect of law. The provisions of ss. 206.026, 206.027,
465206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
466206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
467206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
468206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
469206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.45, 206.48,
470206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,
471206.8735, 206.874, 206.8741, 206.94, and 206.945 shall, as far
472as practicable, be applicable to the levy and collection of
473taxes imposed pursuant to this section as if fully set out in
474this section.
475     (10)  For the purposes of this section, the term
476"transportation expenditures" means expenditures by the local
477government from local or state shared revenue sources, excluding
478expenditures of bond proceeds, for the following programs:
479     (a)  Public transportation operations and maintenance.
480     (b)  Roadway and right-of-way maintenance and equipment and
481structures used primarily for the storage and maintenance of
482such equipment.
483     (c)  Roadway and right-of-way drainage.
484     (d)  Street lighting.
485     (e)  Traffic signs, traffic engineering, signalization, and
486pavement markings.
487     (f)  Bridge maintenance and operation.
488     (g)  Debt service and current expenditures for
489transportation capital projects in the foregoing program areas,
490including construction or reconstruction of roads and sidewalks.
491     (11)  In addition to the uses specified in subsection (7),
492the governing body of a county with a population of 50,000 or
493less on April 1, 1992, or the governing body of a municipality
494within such a county, may use the proceeds of the tax levied
495pursuant to paragraph (1)(a) in any fiscal year to fund
496infrastructure projects, if such projects are consistent with
497the local government's approved comprehensive plan or, if the
498approval or denial of the plan has not become final, consistent
499with the plan last submitted to the state land planning agency.
500In addition, no more than an amount equal to the proceeds from 4
501cents per gallon of the tax imposed pursuant to paragraph (1)(a)
502may be used by such county for the express and limited purpose
503of paying for a court-ordered refund of special assessments.
504Except as provided in subsection (7), such funds shall not be
505used for the operational expenses of any infrastructure. Such
506funds may be used for infrastructure projects under this
507subsection only after the local government, prior to the fiscal
508year in which the funds are proposed to be used, or if pledged
509for bonded indebtedness, prior to the fiscal year in which the
510bonds will be issued, has held a duly noticed public hearing on
511the proposed use of the funds and has adopted a resolution
512certifying that the local government has met all of the
513transportation needs identified in its approved comprehensive
514plan or, if the approval or denial of the plan has not become
515final, consistent with the plan last submitted to the state land
516planning agency. The proceeds shall not be pledged for bonded
517indebtedness for a period exceeding 10 years, except for the
518express and limited purpose of using such proceeds in any fiscal
519year to pay a court-ordered refund of special assessments. The
520proceeds may be pledged for bonded indebtedness not exceeding 15
521years. For the purposes of this subsection, the term
522"infrastructure" has the same meaning as provided in s. 212.055.
523     Section 13.  Use of revenues derived from elimination of
524deduction of administrative costs on certain taxes.--Beginning
525July 1, 2005, the increased revenues derived from the
526elimination of the deduction of administrative costs from the
527proceeds of the fuel sales taxes on motor fuel and diesel fuel
528under s. 206.606, Florida Statutes, the State Comprehensive
529Enhanced Transportation System Tax under s. 206.608, Florida
530Statutes, and the local option fuel taxes on motor fuel and
531diesel fuel under s. 336.025, Florida Statutes, shall be
532deposited into the State Transportation Trust Fund and used to
533fund the County Incentive Grant Program.
534     Section 14.  Use of revenues derived from elimination of
535deduction of service charges.--Beginning July 1, 2005, the
536increased revenues derived from the elimination of the deduction
537of the service charges imposed under s. 215.20(1) and (3),
538Florida Statutes, from the Fuel Tax Collection Trust Fund, all
539taxes on motor fuels other than gasoline levied under s.
540206.87(1)(a) and part IV of chapter 206, Florida Statutes, the
541State Alternative Fuel User Fee Clearing Trust Fund, the Local
542Alternative Fuel User Fee Clearing Trust Fund, and the Local
543Option Fuel Tax Trust Fund shall be deposited into the State
544Transportation Trust Fund and used to fund the County Incentive
545Grant Program, except the increased revenues derived from the
546elimination of the deduction of the service charge imposed under
547s. 215.20(1), Florida Statutes, from the proceeds of any tax
548levied by a county under s. 336.025(1)(b), Florida Statutes,
549shall be returned directly to the county levying such tax.
550     Section 15.  Notwithstanding any other provision of law,
551the requirements of ss. 206.46(3) and 206.606(2), Florida
552Statutes, shall not apply to any funding contained in this act.
553     Section 16.  This act shall take effect July 1, 2005.


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