HB 1249

CS

CHAMBER ACTION

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

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