| 1 | Representative(s) Greenstein offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | On page 82, between lines 7 and 8, |
| 5 |
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| 6 | insert: |
| 7 |
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| 8 | Section 18. Section 403.1839, Florida Statutes, is created |
| 9 | to read: |
| 10 | 403.1839 Toilet paper use fee.-- |
| 11 | (1) As used in this section, the term: |
| 12 | (a) "Consumer" means a person who purchases toilet tissue |
| 13 | for use with no intent to resell. |
| 14 | (b) "Dealer" means a person who sells toilet tissue to a |
| 15 | consumer. |
| 16 | (c) "Department" means the Department of Environmental |
| 17 | Protection. |
| 18 | (2) Beginning October 1, 2005, a fee of 2 cents per roll |
| 19 | shall be imposed on toilet tissue sold in this state. The fee |
| 20 | shall be collected by dealers and remitted monthly to the |
| 21 | Department of Revenue. |
| 22 | (3) All fees collected shall be state funds at the moment |
| 23 | of collection. A person who, with intent to unlawfully deprive |
| 24 | or defraud the state of its moneys or the use or benefit |
| 25 | thereof, fails to remit fees collected pursuant to this section |
| 26 | commits theft of state funds, punishable to the same extent |
| 27 | provided in s. 212.15(2). |
| 28 | (4) The proceeds of the fee shall be distributed in |
| 29 | accordance with this section. For the purpose of this section, |
| 30 | the proceeds of the fee include all funds received by the |
| 31 | Department of Revenue under this section, including interest and |
| 32 | penalties on delinquent fees. The Department of Revenue shall |
| 33 | determine the amount that must be reserved for its |
| 34 | administrative costs. |
| 35 | (5) The Department of Revenue shall administer, collect, |
| 36 | enforce, and audit the fee authorized under this section and, |
| 37 | for such purpose, has the same authority that is provided for |
| 38 | the administration, collection, enforcement, and auditing of the |
| 39 | general state sales tax imposed under chapter 212 except as |
| 40 | otherwise provided in this section. The provisions of chapter |
| 41 | 212 regarding the authority to audit and make assessments, the |
| 42 | keeping of books and records, and interest and penalties on |
| 43 | delinquent fees are applicable. The fee may not be included in |
| 44 | computing estimated taxes under s. 212.11. The limitations on |
| 45 | determining and assessing taxes provided in s. 95.091 apply to |
| 46 | the determination and assessment of the fee imposed by this |
| 47 | section. |
| 48 | (6) In addition to expenditures authorized for |
| 49 | administrative costs under subsection (4), the Department of |
| 50 | Revenue and the department may employ persons and incur other |
| 51 | expenses for which funds are appropriated by the Legislature. |
| 52 | The Department of Revenue and the department may adopt rules and |
| 53 | prescribe forms as necessary to administer this section. The |
| 54 | Department of Revenue may establish audit procedures, recover |
| 55 | administrative costs, and assess delinquent fees, penalties, and |
| 56 | interest. |
| 57 | (7) The proceeds of the fee shall be deposited in the |
| 58 | Wastewater Treatment and Stormwater Management Revolving Loan |
| 59 | Trust Fund created by s. 403.1835. In any year in which a |
| 60 | federal capitalization grant is received by the department for |
| 61 | the Wastewater Treatment and Stormwater Management Revolving |
| 62 | Loan Trust Fund, the proceeds of the fee shall first be used to |
| 63 | provide the state's matching share of the federal grant for use |
| 64 | as provided by s. 403.1835. All remaining proceeds of the fee |
| 65 | shall be used as provided by s. 403.1838. |
| 66 |
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| 67 |
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| 68 | ================= T I T L E A M E N D M E N T ================= |
| 69 | On page 8, line 16, |
| 70 | remove: all of said line |
| 71 |
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| 72 | and insert: |
| 73 |
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| 74 | providing for legislative review; creating s. 403.1839, |
| 75 | F.S.; providing definitions; imposing a fee on toilet |
| 76 | paper sold in this state; requiring dealers to collect the |
| 77 | fee; providing a criminal penalty for failure by a dealer |
| 78 | to remit the fee; providing for administration and |
| 79 | enforcement by the Department of Revenue; authorizing |
| 80 | rulemaking by the Department of Revenue and the Department |
| 81 | of Environmental Protection; providing for use of the |
| 82 | proceeds of the fee for administrative costs of the |
| 83 | Department of Revenue; providing for deposit of the |
| 84 | proceeds of the fee in the Wastewater Treatment and |
| 85 | Stormwater Management Revolving Loan Trust Fund |
| 86 | administered by the Department of Environmental |
| 87 | Protection; providing for use of proceeds of the fee |
| 88 | deposited into the trust fund; providing an |