HB 1249

CS

CHAMBER ACTION

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

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