HB 1249

1	A bill to be entitled
2	An act relating to funding for the management and
3	restoration of Apalachicola Bay; amending s. 201.15, F.S.;
4	authorizing the distribution of certain revenues from the
5	excise tax on documents to the General Inspection Trust
6	Fund of the Department of Agriculture and Consumer
7	Services; providing for such funds to be used for oyster
8	management and restoration in Apalachicola Bay; amending
9	s. 370.07, F.S.; abolishing a surcharge upon oysters
10	harvested from Apalachicola Bay; deleting certain
11	requirements related to the surcharge; providing for the
12	use of moneys from the General Inspection Trust Fund for
13	oyster management and restoration in Apalachicola Bay;
14	prohibiting the Department of Revenue from collecting
15	uncollected moneys payable from the surcharge; amending
16	ss. 72.011, 161.091, 213.05, and 213.053, F.S., to
17	conform; providing an effective date.
18
19	Be It Enacted by the Legislature of the State of Florida:
20
21	Section 1.  Paragraph (e) of subsection (1), paragraph (a)
22	of subsection (2), and subsection (11) of section 201.15,
23	Florida Statutes, are amended to read:
24	201.15  Distribution of taxes collected.--All taxes
25	collected under this chapter shall be distributed as follows and
26	shall be subject to the service charge imposed in s. 215.20(1),
27	except that such service charge shall not be levied against any
28	portion of taxes pledged to debt service on bonds to the extent
29	that the amount of the service charge is required to pay any
30	amounts relating to the bonds:
31	(1)  Sixty-two and sixty-three hundredths percent of the
32	remaining taxes collected under this chapter shall be used for
33	the following purposes:
34	(e)  The remainder of the moneys distributed under this
35	subsection, after the required payments under paragraphs (a),
36	(b), (c), and (d), shall be paid into the State Treasury to the
37	credit of the General Revenue Fund of the state to be used and
38	expended for the purposes for which the General Revenue Fund was
39	created and exists by law or to the Ecosystem Management and
40	Restoration Trust Fund, or to the Marine Resources Conservation
41	Trust Fund, or the General Inspection Trust Fund as provided in
42	subsection (11).
43	(2)  Seven and fifty-six hundredths percent of the
44	remaining taxes collected under this chapter shall be used for
45	the following purposes:
46	(a)  Beginning in the month following the final payment for
47	a fiscal year under paragraph (1)(c), available moneys shall be
48	paid into the State Treasury to the credit of the General
49	Revenue Fund of the state to be used and expended for the
50	purposes for which the General Revenue Fund was created and
51	exists by law or to the Ecosystem Management and Restoration
52	Trust Fund, or to the Marine Resources Conservation Trust Fund,
53	or the General Inspection Trust Fund as provided in subsection
54	(11). Payments made under this paragraph shall continue until
55	the cumulative amount credited to the General Revenue Fund for
56	the fiscal year under this paragraph equals the cumulative
57	payments made under paragraph (1)(c) for the same fiscal year.
58	(11)(a)  From the moneys specified in paragraphs (1)(e)
59	(1)(d) and (2)(a) and prior to deposit of any moneys into the
60	General Revenue Fund, $30 million shall be paid into the State
61	Treasury to the credit of the Ecosystem Management and
62	Restoration Trust Fund in fiscal year 2000-2001 and each fiscal
63	year thereafter, to be used for the preservation and repair of
64	the state's beaches as provided in ss. 161.091-161.212, and $2
65	million shall be paid into the State Treasury to the credit of
66	the Marine Resources Conservation Trust Fund to be used for
67	marine mammal care as provided in s. 370.0603(3).
68	(b)  After the payments required in paragraph (a), $300,000
69	shall be paid into the State Treasury to the credit of the
70	General Inspection Trust Fund in fiscal year 2006-2007 and each
71	fiscal year thereafter, to be used to fund oyster management and
72	restoration programs in Apalachicola Bay as provided in s.
73	370.07(3).
74	Section 2.  Effective July 1, 2007, paragraph (e) of
75	subsection (1) and subsections (2), (11), and (13) of section
76	201.15, Florida Statutes, as amended by section 1 of chapter
77	2005-92, Laws of Florida, are amended to read:
78	201.15  Distribution of taxes collected.--All taxes
79	collected under this chapter shall be distributed as follows and
80	shall be subject to the service charge imposed in s. 215.20(1),
81	except that such service charge shall not be levied against any
82	portion of taxes pledged to debt service on bonds to the extent
83	that the amount of the service charge is required to pay any
84	amounts relating to the bonds:
85	(1)  Sixty-two and sixty-three hundredths percent of the
86	remaining taxes collected under this chapter shall be used for
87	the following purposes:
88	(e)  The remainder of the moneys distributed under this
89	subsection, after the required payments under paragraphs (a),
90	(b), (c), and (d), shall be paid into the State Treasury to the
91	credit of the General Revenue Fund to be used and expended for
92	the purposes for which the General Revenue Fund was created and
93	exists by law or to the Ecosystem Management and Restoration
94	Trust Fund, or to the Marine Resources Conservation Trust Fund,
95	or the General Inspection Trust Fund as provided in subsection
96	(11).
97	(2)  The lesser of seven and fifty-six hundredths percent
98	of the remaining taxes collected under this chapter or $85.1
99	$84.9 million in each fiscal year shall be used for the
100	following purposes:
101	(a)  Beginning in the month following the final payment for
102	a fiscal year under paragraph (1)(c), available moneys shall be
103	paid into the State Treasury to the credit of the General
104	Revenue Fund to be used and expended for the purposes for which
105	the General Revenue Fund was created and exists by law or to the
106	Ecosystem Management and Restoration Trust Fund, or to the
107	Marine Resources Conservation Trust Fund, or the General
108	Inspection Trust Fund as provided in subsection (11). Payments
109	made under this paragraph shall continue until the cumulative
110	amount credited to the General Revenue Fund for the fiscal year
111	under this paragraph equals the cumulative payments made under
112	paragraph (1)(c) for the same fiscal year.
113	(b)  The remainder of the moneys distributed under this
114	subsection shall be paid into the State Treasury to the credit
115	of the Land Acquisition Trust Fund. Sums deposited in the fund
116	pursuant to this subsection may be used for any purpose for
117	which funds deposited in the Land Acquisition Trust Fund may
118	lawfully be used.
119	(11)(a)  From the moneys specified in paragraphs (1)(e)
120	(1)(d) and (2)(a) and prior to deposit of any moneys into the
121	General Revenue Fund, $30 million shall be paid into the State
122	Treasury to the credit of the Ecosystem Management and
123	Restoration Trust Fund in fiscal year 2000-2001 and each fiscal
124	year thereafter, to be used for the preservation and repair of
125	the state's beaches as provided in ss. 161.091-161.212, and $2
126	million shall be paid into the State Treasury to the credit of
127	the Marine Resources Conservation Trust Fund to be used for
128	marine mammal care as provided in s. 370.0603(3).
129	(b)  After the payments required in paragraph (a), $300,000
130	shall be paid into the State Treasury to the credit of the
131	General Inspection Trust Fund in fiscal year 2006-2007 and each
132	fiscal year thereafter, to be used to fund oyster management and
133	restoration programs in Apalachicola Bay as provided in s.
134	370.07(3).
135	(13)  The distribution of proceeds deposited into the Water
136	Management Lands Trust Fund and the Conservation and Recreation
137	Lands Trust Fund, pursuant to subsections (4) and (5), shall not
138	be used for land acquisition, but may be used for preacquisition
139	costs associated with land purchases. The Legislature intends
140	that the Florida Forever program supplant the acquisition
141	programs formerly authorized under ss. 259.032 and 373.59. Prior
142	to the 2005 Regular Session of the Legislature, the Acquisition
143	and Restoration Council shall review and make recommendations to
144	the Legislature concerning the need to repeal this provision.
145	Based on these recommendations, the Legislature shall review the
146	need to repeal this provision during the 2005 Regular Session.
147	Section 3.  Subsection (3) of section 370.07, Florida
148	Statutes, is amended to read:
149	370.07  Wholesale and retail saltwater products dealers;
150	regulation.--
151	(3)  APALACHICOLA BAY OYSTER MANAGEMENT AND RESTORATION
152	PROGRAM SURCHARGE.--
153	(a)  For purposes of this section, "bag" means an amount of
154	oysters with shells weighing approximately 60 pounds.
155	(b)  Effective October 1, 1989, there shall be assessed a
156	surcharge of 50 cents on each bag of oysters to be paid by the
157	wholesale dealer first receiving, using, or selling the oysters
158	after harvesting from the waters of Apalachicola Bay.
159	(c)1.  Each wholesale dealer shall certify, on such forms
160	as may be prescribed by the Department of Revenue, to any
161	subsequent purchasing wholesale dealer or other purchaser that
162	the surcharge imposed by this subsection has been paid or will
163	be paid by such wholesale dealer first receiving the oysters.
164	2.  In the case where the harvester is also the wholesale
165	dealer, such wholesale dealer shall maintain documentation, on
166	forms as may be prescribed by the Department of Revenue,
167	adequate to establish that the surcharge has been paid or will
168	be paid by such wholesale dealer.
169	3.  In such case where the wholesale dealer is also the
170	retail dealer under paragraph (1)(b), such wholesale dealer
171	shall maintain documentation, on forms as may be prescribed by
172	the Department of Revenue, adequate to establish that the
173	surcharge has been paid or will be paid by such wholesale
174	dealer.
175	(d)  Except for the collection allowance pursuant to s.
176	212.12 and estimated tax filing requirements pursuant to s.
177	212.11, the same duties and privileges imposed by chapter 212
178	upon dealers of tangible personal property respecting the
179	remission of the surcharge, the making of returns, penalties and
180	interest, the keeping of books, records and accounts, and the
181	compliance with the rules of the Department of Revenue in the
182	administration of chapter 212 shall apply and be binding upon
183	all wholesale dealers who are subject to the surcharge imposed
184	by this subsection.
185	(e)  The Department of Revenue shall keep records showing
186	the amount of the surcharge collected.
187	(f)  The Department of Revenue shall collect the surcharge
188	for transfer into the General Inspection Trust Fund of the
189	Department of Agriculture and Consumer Services.
190	(g)  The Department of Revenue is empowered to promulgate
191	rules, establish audit procedures for the audit of wholesale
192	dealers, assess for delinquency, and prescribe and publish such
193	forms as may be necessary to effectuate the provisions of this
194	subsection.
195	(h)  Annually, the Department of Agriculture and Consumer
196	Services and the Fish and Wildlife Conservation Commission shall
197	furnish the Department of Revenue with a current list of
198	wholesale dealers in the state.
199	(i)  Collections received by the Department of Revenue from
200	the surcharge shall be transferred quarterly to the General
201	Inspection Trust Fund of the Department of Agriculture and
202	Consumer Services, less the costs of administration.
203	(j)  The executive director of the Department of Revenue is
204	hereby authorized to adopt emergency rules pursuant to s.
205	120.54(4) for purposes of implementing this subsection.
206	Notwithstanding any other provisions of law, such emergency
207	rules shall remain effective for 6 months from the date of
208	adoption. Other rules of the Department of Revenue related to
209	and in furtherance of the orderly implementation of this
210	subsection shall not be subject to a s. 120.56(2) rule challenge
211	or a s. 120.54(3)(c)2. drawout proceeding but, once adopted,
212	shall be subject to a s. 120.56(3) invalidity challenge.  Such
213	rules shall be adopted by the Governor and Cabinet and shall
214	become effective upon filing with the Department of State,
215	notwithstanding the provisions of s. 120.54(3)(e)6.
216	(k)  The Department of Agriculture and Consumer Services
217	shall use or distribute funds paid into the State Treasury to
218	the credit of the General Inspection Trust Fund pursuant to s.
219	201.15(11) generated by this surcharge, less reasonable costs of
220	collection and administration, to fund the following oyster
221	management and restoration programs in Apalachicola Bay:
222	(a)1.  The relaying and transplanting of live oysters.
223	(b)2.  Shell planting to construct or rehabilitate oyster
224	bars.
225	(c)3.  Education programs for licensed oyster harvesters on
226	oyster biology, aquaculture, boating and water safety,
227	sanitation, resource conservation, small business management,
228	and other relevant subjects.
229	(d)4.  Research directed toward the enhancement of oyster
230	production in the bay and the water management needs of the bay.
231	Section 4.  Paragraph (a) of subsection (1) of section
232	72.011, Florida Statutes, is amended to read:
233	72.011  Jurisdiction of circuit courts in specific tax
234	matters; administrative hearings and appeals; time for
235	commencing action; parties; deposits.--
236	(1)(a)  A taxpayer may contest the legality of any
237	assessment or denial of refund of tax, fee, surcharge, permit,
238	interest, or penalty provided for under s. 125.0104, s.
239	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
240	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
241	chapter 212, chapter 213, chapter 220, chapter 221, s.
242	370.07(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
243	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
244	chapter 563, chapter 564, chapter 565, chapter 624, or s.
245	681.117 by filing an action in circuit court; or, alternatively,
246	the taxpayer may file a petition under the applicable provisions
247	of chapter 120. However, once an action has been initiated under
248	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
249	120.80(14)(b), no action relating to the same subject matter may
250	be filed by the taxpayer in circuit court, and judicial review
251	shall be exclusively limited to appellate review pursuant to s.
252	120.68; and once an action has been initiated in circuit court,
253	no action may be brought under chapter 120.
254	Section 5.  Subsection (3) of section 161.091, Florida
255	Statutes, is amended to read:
256	161.091  Beach management; funding; repair and maintenance
257	strategy.--
258	(3)  In accordance with the intent expressed in s. 161.088
259	and the legislative finding that erosion of the beaches of this
260	state is detrimental to tourism, the state's major industry,
261	further exposes the state's highly developed coastline to severe
262	storm damage, and threatens beach-related jobs, which, if not
263	stopped, could significantly reduce state sales tax revenues,
264	funds deposited into the State Treasury to the credit of the
265	Ecosystem Management and Restoration Trust Fund, in the annual
266	amounts provided in s. 201.15(11)(a) s. 201.15(11), shall be
267	used, for a period of not less than 15 years, to fund the
268	development, implementation, and administration of the state's
269	beach management plan, as provided in ss. 161.091-161.212, prior
270	to the use of such funds deposited pursuant to s. 201.15(11)(a)
271	s. 201.15(11) in that trust fund for any other purpose.
272	Section 6.  Section 213.05, Florida Statutes, is amended to
273	read:
274	213.05  Department of Revenue; control and administration
275	of revenue laws.--The Department of Revenue shall have only
276	those responsibilities for ad valorem taxation specified to the
277	department in chapter 192, taxation, general provisions; chapter
278	193, assessments; chapter 194, administrative and judicial
279	review of property taxes; chapter 195, property assessment
280	administration and finance; chapter 196, exemption; chapter 197,
281	tax collections, sales, and liens; chapter 199, intangible
282	personal property taxes; and chapter 200, determination of
283	millage. The Department of Revenue shall have the responsibility
284	of regulating, controlling, and administering all revenue laws
285	and performing all duties as provided in s. 125.0104, the Local
286	Option Tourist Development Act; s. 125.0108, tourist impact tax;
287	chapter 198, estate taxes; chapter 201, excise tax on documents;
288	chapter 202, communications services tax; chapter 203, gross
289	receipts taxes; chapter 206, motor and other fuel taxes; chapter
290	211, tax on production of oil and gas and severance of solid
291	minerals; chapter 212, tax on sales, use, and other
292	transactions; chapter 220, income tax code; chapter 221,
293	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
294	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
295	surcharge; s. 376.11, pollutant spill prevention and control; s.
296	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
297	s. 538.09, registration of secondhand dealers; s. 538.25,
298	registration of secondary metals recyclers; s. 624.4621, group
299	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
300	s. 624.475, commercial self-insurance fund premium tax; ss.
301	624.509-624.511, insurance code: administration and general
302	provisions; s. 624.515, State Fire Marshal regulatory
303	assessment; s. 627.357, medical malpractice self-insurance
304	premium tax; s. 629.5011, reciprocal insurers premium tax; and
305	s. 681.117, motor vehicle warranty enforcement.
306	Section 7.  Paragraph (a) of subsection (1) of section
307	213.053, Florida Statutes, is amended to read:
308	213.053  Confidentiality and information sharing.--
309	(1)(a)  The provisions of this section apply to s.
310	125.0104, county government; s. 125.0108, tourist impact tax;
311	chapter 175, municipal firefighters' pension trust funds;
312	chapter 185, municipal police officers' retirement trust funds;
313	chapter 198, estate taxes; chapter 199, intangible personal
314	property taxes; chapter 201, excise tax on documents; chapter
315	203, gross receipts taxes; chapter 211, tax on severance and
316	production of minerals; chapter 212, tax on sales, use, and
317	other transactions; chapter 220, income tax code; chapter 221,
318	emergency excise tax; s. 252.372, emergency management,
319	preparedness, and assistance surcharge; s. 370.07(3),
320	Apalachicola Bay oyster surcharge; chapter 376, pollutant spill
321	prevention and control; s. 403.718, waste tire fees; s.
322	403.7185, lead-acid battery fees; s. 538.09, registration of
323	secondhand dealers; s. 538.25, registration of secondary metals
324	recyclers; ss. 624.501 and 624.509-624.515, insurance code; s.
325	681.117, motor vehicle warranty enforcement; and s. 896.102,
326	reports of financial transactions in trade or business.
327	Section 8.  On the effective date of this act, the
328	Department of Revenue shall cease all efforts to collect any
329	uncollected revenues due or payable pursuant to the 50-cent-per-
330	bag surcharge that is abolished by this act.
331	Section 9.  Except as otherwise expressly provided in this
332	act, this act shall take effect upon becoming a law.

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