Senate Bill sb2544

    Florida Senate - 2005                                  SB 2544

    By Senator Lawson





    6-1320-05

  1                      A bill to be entitled

  2         An act relating to a toilet tissue use fee;

  3         creating s. 403.1839, F.S.; providing

  4         definitions; imposing a fee on toilet paper

  5         sold in this state; requiring dealers to

  6         collect the fee; providing a criminal penalty

  7         for failure by a dealer to remit the fee;

  8         providing for administration and enforcement by

  9         the Department of Revenue; authorizing

10         rulemaking by the Department of Revenue and the

11         Department of Environmental Protection;

12         providing for use of the proceeds of the fee

13         for administrative costs of the Department of

14         Revenue; providing for deposit of the proceeds

15         of the fee in the Wastewater Treatment and

16         Stormwater Management Revolving Loan Trust Fund

17         administered by the Department of Environmental

18         Protection; providing for use of proceeds of

19         the fee deposited into the trust fund;

20         providing an effective date.

21  

22  Be It Enacted by the Legislature of the State of Florida:

23  

24         Section 1.  Section 403.1839, Florida Statutes, is

25  created to read:

26         403.1839  Toilet paper use fee.--

27         (1)  As used in this section, the term:

28         (a)  "Consumer" means a person who purchases toilet

29  tissue for use with no intent to resell.

30         (b)  "Dealer" means a person who sells toilet tissue to

31  a consumer.

                                  1

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






    Florida Senate - 2005                                  SB 2544
    6-1320-05




 1         (c)  "Department" means the Department of Environmental

 2  Protection.

 3         (2)  Beginning October 1, 2005, a fee of 2 cents per

 4  roll shall be imposed on toilet tissue sold in this state.

 5  The fee shall be collected by dealers and remitted monthly to

 6  the Department of Revenue.

 7         (3)  All fees collected shall be state funds at the

 8  moment of collection. A person who, with intent to unlawfully

 9  deprive or defraud the state of its moneys or the use or

10  benefit thereof, fails to remit fees collected pursuant to

11  this section commits theft of state funds, punishable to the

12  same extent provided in s. 212.15(2).

13         (4)  The proceeds of the fee shall be distributed in

14  accordance with this section. For the purpose of this section,

15  the proceeds of the fee include all funds received by the

16  Department of Revenue under this section, including interest

17  and penalties on delinquent fees. The Department of Revenue

18  shall determine the amount that must be reserved for its

19  administrative costs.

20         (5)  The Department of Revenue shall administer,

21  collect, enforce, and audit the fee authorized under this

22  section and, for such purpose, has the same authority that is

23  provided for the administration, collection, enforcement, and

24  auditing of the general state sales tax imposed under chapter

25  212 except as otherwise provided in this section. The

26  provisions of chapter 212 regarding the authority to audit and

27  make assessments, the keeping of books and records, and

28  interest and penalties on delinquent fees are applicable.  The

29  fee may not be included in computing estimated taxes under s.

30  212.11.  The limitations on determining and assessing taxes

31  

                                  2

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






    Florida Senate - 2005                                  SB 2544
    6-1320-05




 1  provided in s. 95.091 apply to the determination and

 2  assessment of the fee imposed by this section.

 3         (6)  In addition to expenditures authorized for

 4  administrative costs under subsection (4), the Department of

 5  Revenue and the department may employ persons and incur other

 6  expenses for which funds are appropriated by the Legislature.

 7  The Department of Revenue and the department may adopt rules

 8  and prescribe forms as necessary to administer this section.

 9  The Department of Revenue may establish audit procedures,

10  recover administrative costs, and assess delinquent fees,

11  penalties, and interest.

12         (7)  The proceeds of the fee shall be deposited in the

13  Wastewater Treatment and Stormwater Management Revolving Loan

14  Trust Fund created by s. 403.1835.  In any year in which a

15  federal capitalization grant is received by the department for

16  the Wastewater Treatment and Stormwater Management Revolving

17  Loan Trust Fund, the proceeds of the fee shall first be used

18  to provide the state's matching share of the federal grant for

19  use as provided by s. 403.1835.  All remaining proceeds of the

20  fee shall be used as provided by s. 403.1838.

21         Section 2.  This act shall take effect upon becoming a

22  law.

23  

24            *****************************************

25                          SENATE SUMMARY

26    Imposes a fee of 2 cents on toilet paper sold in the
      state. Provides a criminal penalty for failure to remit
27    the fee.  Provides for administration and enforcement by
      the Department of Revenue.  Authorizes rulemaking by the
28    Department of Revenue and the Department of Environmental
      Protection.  Provides for use of the proceeds for
29    administrative costs of the Department of Revenue.
      Provides for deposit of the proceeds in the Wastewater
30    Treatment and Stormwater Management Revolving Loan Trust
      Fund administered by the Department of Environmental
31    Protection.

                                  3

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