Senate Bill sb1208c2
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Florida Senate - 2006 CS for CS for SB 1208
By the Committees on Government Efficiency Appropriations;
Environmental Preservation; and Senator Lawson
593-2003-06
1 A bill to be entitled
2 An act relating to funding for oyster
3 management and restoration programs in
4 Apalachicola Bay and other areas; amending s.
5 201.15, F.S.; requiring that certain revenues
6 from the excise tax on documents be used for
7 oyster management and restoration programs in
8 Apalachicola Bay and other areas; amending s.
9 370.07, F.S.; abolishing a surcharge upon
10 oysters harvested from Apalachicola Bay;
11 deleting certain requirements related to the
12 surcharge; providing for the use of moneys from
13 the General Inspection Trust Fund for oyster
14 management and restoration programs in
15 Apalachicola Bay and other areas; amending s.
16 213.05, F.S., to conform; prohibiting the
17 Department of Revenue from collecting
18 uncollected moneys payable from the surcharge;
19 providing effective dates.
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21 Be It Enacted by the Legislature of the State of Florida:
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23 Section 1. Subsections (11) and (13) of section
24 201.15, Florida Statutes, are amended to read:
25 201.15 Distribution of taxes collected.--All taxes
26 collected under this chapter shall be distributed as follows
27 and shall be subject to the service charge imposed in s.
28 215.20(1), except that such service charge shall not be levied
29 against any portion of taxes pledged to debt service on bonds
30 to the extent that the amount of the service charge is
31 required to pay any amounts relating to the bonds:
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Florida Senate - 2006 CS for CS for SB 1208
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1 (11) From the moneys specified in paragraphs (1)(e)
2 (1)(d) and (2)(a) and prior to deposit of any moneys into the
3 General Revenue Fund, $30 million shall be paid into the State
4 Treasury to the credit of the Ecosystem Management and
5 Restoration Trust Fund in fiscal year 2000-2001 and each
6 fiscal year thereafter, to be used for the preservation and
7 repair of the state's beaches as provided in ss.
8 161.091-161.212, and $2 million shall be paid into the State
9 Treasury to the credit of the Marine Resources Conservation
10 Trust Fund to be used for marine mammal care as provided in s.
11 370.0603(3), and $300,000 shall be paid into the State
12 Treasury to the credit of the General Inspection Trust Fund in
13 fiscal year 2006-2007 and each fiscal year thereafter, to be
14 used to fund oyster management and restoration programs as
15 provided in s. 370.07(3).
16 (13) The distribution of proceeds deposited into the
17 Water Management Lands Trust Fund and the Conservation and
18 Recreation Lands Trust Fund, pursuant to subsections (4) and
19 (5), shall not be used for land acquisition, but may be used
20 for preacquisition costs associated with land purchases. The
21 Legislature intends that the Florida Forever program supplant
22 the acquisition programs formerly authorized under ss. 259.032
23 and 373.59. Prior to the 2005 Regular Session of the
24 Legislature, the Acquisition and Restoration Council shall
25 review and make recommendations to the Legislature concerning
26 the need to repeal this provision. Based on these
27 recommendations, the Legislature shall review the need to
28 repeal this provision during the 2005 Regular Session.
29 Section 2. Effective July 1, 2007, subsections (11)
30 and (13) of section 201.15, Florida Statutes, as amended by
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Florida Senate - 2006 CS for CS for SB 1208
593-2003-06
1 section 1 of chapter 2005-92, Laws of Florida, are amended to
2 read:
3 201.15 Distribution of taxes collected.--All taxes
4 collected under this chapter shall be distributed as follows
5 and shall be subject to the service charge imposed in s.
6 215.20(1), except that such service charge shall not be levied
7 against any portion of taxes pledged to debt service on bonds
8 to the extent that the amount of the service charge is
9 required to pay any amounts relating to the bonds:
10 (11) From the moneys specified in paragraphs (1)(e)
11 (1)(d) and (2)(a) and prior to deposit of any moneys into the
12 General Revenue Fund, $30 million shall be paid into the State
13 Treasury to the credit of the Ecosystem Management and
14 Restoration Trust Fund in fiscal year 2000-2001 and each
15 fiscal year thereafter, to be used for the preservation and
16 repair of the state's beaches as provided in ss.
17 161.091-161.212, and $2 million shall be paid into the State
18 Treasury to the credit of the Marine Resources Conservation
19 Trust Fund to be used for marine mammal care as provided in s.
20 370.0603(3), and $300,000 shall be paid into the State
21 Treasury to the credit of the General Inspection Trust Fund in
22 fiscal year 2006-2007 and each fiscal year thereafter, to be
23 used to fund oyster management and restoration programs as
24 provided in s. 370.07(3).
25 (13) The distribution of proceeds deposited into the
26 Water Management Lands Trust Fund and the Conservation and
27 Recreation Lands Trust Fund, pursuant to subsections (4) and
28 (5), shall not be used for land acquisition, but may be used
29 for preacquisition costs associated with land purchases. The
30 Legislature intends that the Florida Forever program supplant
31 the acquisition programs formerly authorized under ss. 259.032
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Florida Senate - 2006 CS for CS for SB 1208
593-2003-06
1 and 373.59. Prior to the 2005 Regular Session of the
2 Legislature, the Acquisition and Restoration Council shall
3 review and make recommendations to the Legislature concerning
4 the need to repeal this provision. Based on these
5 recommendations, the Legislature shall review the need to
6 repeal this provision during the 2005 Regular Session.
7 Section 3. Subsection (3) of section 370.07, Florida
8 Statutes, is amended to read:
9 370.07 Wholesale and retail saltwater products
10 dealers; regulation.--
11 (3) OYSTER MANAGEMENT AND RESTORATION PROGRAMS
12 APALACHICOLA BAY OYSTER SURCHARGE.--
13 (a) For purposes of this section, "bag" means an
14 amount of oysters with shells weighing approximately 60
15 pounds.
16 (b) Effective October 1, 1989, there shall be assessed
17 a surcharge of 50 cents on each bag of oysters to be paid by
18 the wholesale dealer first receiving, using, or selling the
19 oysters after harvesting from the waters of Apalachicola Bay.
20 (c)1. Each wholesale dealer shall certify, on such
21 forms as may be prescribed by the Department of Revenue, to
22 any subsequent purchasing wholesale dealer or other purchaser
23 that the surcharge imposed by this subsection has been paid or
24 will be paid by such wholesale dealer first receiving the
25 oysters.
26 2. In the case where the harvester is also the
27 wholesale dealer, such wholesale dealer shall maintain
28 documentation, on forms as may be prescribed by the Department
29 of Revenue, adequate to establish that the surcharge has been
30 paid or will be paid by such wholesale dealer.
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Florida Senate - 2006 CS for CS for SB 1208
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1 3. In such case where the wholesale dealer is also the
2 retail dealer under paragraph (1)(b), such wholesale dealer
3 shall maintain documentation, on forms as may be prescribed by
4 the Department of Revenue, adequate to establish that the
5 surcharge has been paid or will be paid by such wholesale
6 dealer.
7 (d) Except for the collection allowance pursuant to s.
8 212.12 and estimated tax filing requirements pursuant to s.
9 212.11, the same duties and privileges imposed by chapter 212
10 upon dealers of tangible personal property respecting the
11 remission of the surcharge, the making of returns, penalties
12 and interest, the keeping of books, records and accounts, and
13 the compliance with the rules of the Department of Revenue in
14 the administration of chapter 212 shall apply and be binding
15 upon all wholesale dealers who are subject to the surcharge
16 imposed by this subsection.
17 (e) The Department of Revenue shall keep records
18 showing the amount of the surcharge collected.
19 (f) The Department of Revenue shall collect the
20 surcharge for transfer into the General Inspection Trust Fund
21 of the Department of Agriculture and Consumer Services.
22 (g) The Department of Revenue is empowered to
23 promulgate rules, establish audit procedures for the audit of
24 wholesale dealers, assess for delinquency, and prescribe and
25 publish such forms as may be necessary to effectuate the
26 provisions of this subsection.
27 (h) Annually, the Department of Agriculture and
28 Consumer Services and the Fish and Wildlife Conservation
29 Commission shall furnish the Department of Revenue with a
30 current list of wholesale dealers in the state.
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Florida Senate - 2006 CS for CS for SB 1208
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1 (i) Collections received by the Department of Revenue
2 from the surcharge shall be transferred quarterly to the
3 General Inspection Trust Fund of the Department of Agriculture
4 and Consumer Services, less the costs of administration.
5 (j) The executive director of the Department of
6 Revenue is hereby authorized to adopt emergency rules pursuant
7 to s. 120.54(4) for purposes of implementing this subsection.
8 Notwithstanding any other provisions of law, such emergency
9 rules shall remain effective for 6 months from the date of
10 adoption. Other rules of the Department of Revenue related to
11 and in furtherance of the orderly implementation of this
12 subsection shall not be subject to a s. 120.56(2) rule
13 challenge or a s. 120.54(3)(c)2. drawout proceeding but, once
14 adopted, shall be subject to a s. 120.56(3) invalidity
15 challenge. Such rules shall be adopted by the Governor and
16 Cabinet and shall become effective upon filing with the
17 Department of State, notwithstanding the provisions of s.
18 120.54(3)(e)6.
19 (k) The Department of Agriculture and Consumer
20 Services shall use or distribute funds paid into the State
21 Treasury to the credit of the General Inspection Trust Fund
22 pursuant to s. 201.15(11) generated by this surcharge, less
23 reasonable costs of collection and administration, to fund the
24 following oyster management and restoration programs in
25 Apalachicola Bay and other oyster harvest areas in the state:
26 (a)1. The relaying and transplanting of live oysters.
27 (b)2. Shell planting to construct or rehabilitate
28 oyster bars.
29 (c)3. Education programs for licensed oyster
30 harvesters on oyster biology, aquaculture, boating and water
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Florida Senate - 2006 CS for CS for SB 1208
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1 safety, sanitation, resource conservation, small business
2 management, and other relevant subjects.
3 (d)4. Research directed toward the enhancement of
4 oyster production in the bay and the water management needs of
5 the bay.
6 Section 4. Section 213.05, Florida Statutes, is
7 amended to read:
8 213.05 Department of Revenue; control and
9 administration of revenue laws.--The Department of Revenue
10 shall have only those responsibilities for ad valorem taxation
11 specified to the department in chapter 192, taxation, general
12 provisions; chapter 193, assessments; chapter 194,
13 administrative and judicial review of property taxes; chapter
14 195, property assessment administration and finance; chapter
15 196, exemption; chapter 197, tax collections, sales, and
16 liens; chapter 199, intangible personal property taxes; and
17 chapter 200, determination of millage. The Department of
18 Revenue shall have the responsibility of regulating,
19 controlling, and administering all revenue laws and performing
20 all duties as provided in s. 125.0104, the Local Option
21 Tourist Development Act; s. 125.0108, tourist impact tax;
22 chapter 198, estate taxes; chapter 201, excise tax on
23 documents; chapter 202, communications services tax; chapter
24 203, gross receipts taxes; chapter 206, motor and other fuel
25 taxes; chapter 211, tax on production of oil and gas and
26 severance of solid minerals; chapter 212, tax on sales, use,
27 and other transactions; chapter 220, income tax code; chapter
28 221, emergency excise tax; ss. 336.021 and 336.025, taxes on
29 motor fuel and special fuel; s. 370.07(3), Apalachicola Bay
30 oyster surcharge; s. 376.11, pollutant spill prevention and
31 control; s. 403.718, waste tire fees; s. 403.7185, lead-acid
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Florida Senate - 2006 CS for CS for SB 1208
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1 battery fees; s. 538.09, registration of secondhand dealers;
2 s. 538.25, registration of secondary metals recyclers; s.
3 624.4621, group self-insurer's fund premium tax; s. 624.5091,
4 retaliatory tax; s. 624.475, commercial self-insurance fund
5 premium tax; ss. 624.509-624.511, insurance code:
6 administration and general provisions; s. 624.515, State Fire
7 Marshal regulatory assessment; s. 627.357, medical malpractice
8 self-insurance premium tax; s. 629.5011, reciprocal insurers
9 premium tax; and s. 681.117, motor vehicle warranty
10 enforcement.
11 Section 5. On the effective date of this act, the
12 Department of Revenue shall cease all efforts to collect any
13 uncollected revenues due or payable pursuant to the
14 50-cent-per-bag surcharge that is abolished by this act.
15 Section 6. Except as otherwise expressly provided in
16 this act, this act shall take effect upon becoming a law.
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18 STATEMENT OF SUBSTANTIAL CHANGES CONTAINED IN
COMMITTEE SUBSTITUTE FOR
19 CS/SB 1208
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21 The committee substitute removed the amendments to subsections
(1) and (2) of s. 201.15, F.S., because the amendments were
22 not necessary.
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