HB 1249

1	A bill to be entitled
2	An act relating to funding for oyster management and
3	restoration programs in Apalachicola Bay and other areas;
4	amending s. 201.15, F.S.; increasing the distribution of
5	certain revenues from the excise tax on documents;
6	authorizing the distribution of such revenues to the
7	General Inspection Trust Fund of the Department of
8	Agriculture and Consumer Services; providing for such
9	funds to be used for oyster management and restoration
10	programs in Apalachicola Bay and other areas; amending s.
11	370.07, F.S.; abolishing a surcharge upon oysters
12	harvested from Apalachicola Bay; deleting certain
13	requirements related to the surcharge; providing for the
14	use of moneys from the General Inspection Trust Fund for
15	oyster management and restoration programs in Apalachicola
16	Bay and other areas; prohibiting the Department of Revenue
17	from collecting uncollected moneys payable from the
18	surcharge; amending s. 213.05, F.S., to conform; providing
19	effective dates.
20
21	Be It Enacted by the Legislature of the State of Florida:
22
23	Section 1.  Paragraph (e) of subsection (1), paragraph (a)
24	of subsection (2), and subsection (11) of section 201.15,
25	Florida Statutes, are amended to read:
26	201.15  Distribution of taxes collected.--All taxes
27	collected under this chapter shall be distributed as follows and
28	shall be subject to the service charge imposed in s. 215.20(1),
29	except that such service charge shall not be levied against any
30	portion of taxes pledged to debt service on bonds to the extent
31	that the amount of the service charge is required to pay any
32	amounts relating to the bonds:
33	(1)  Sixty-two and sixty-three hundredths percent of the
34	remaining taxes collected under this chapter shall be used for
35	the following purposes:
36	(e)  The remainder of the moneys distributed under this
37	subsection, after the required payments under paragraphs (a),
38	(b), (c), and (d), shall be paid into the State Treasury to the
39	credit of the General Revenue Fund of the state to be used and
40	expended for the purposes for which the General Revenue Fund was
41	created and exists by law or to the Ecosystem Management and
42	Restoration Trust Fund, or to the Marine Resources Conservation
43	Trust Fund, or the General Inspection Trust Fund as provided in
44	subsection (11).
45	(2)  Seven and fifty-six hundredths percent of the
46	remaining taxes collected under this chapter shall be used for
47	the following purposes:
48	(a)  Beginning in the month following the final payment for
49	a fiscal year under paragraph (1)(c), available moneys shall be
50	paid into the State Treasury to the credit of the General
51	Revenue Fund of the state to be used and expended for the
52	purposes for which the General Revenue Fund was created and
53	exists by law or to the Ecosystem Management and Restoration
54	Trust Fund, or to the Marine Resources Conservation Trust Fund,
55	or the General Inspection Trust Fund as provided in subsection
56	(11). Payments made under this paragraph shall continue until
57	the cumulative amount credited to the General Revenue Fund for
58	the fiscal year under this paragraph equals the cumulative
59	payments made under paragraph (1)(c) for the same fiscal year.
60	(11)  From the moneys specified in paragraphs (1)(e) (1)(d)
61	and (2)(a) and prior to deposit of any moneys into the General
62	Revenue Fund, $30 million shall be paid into the State Treasury
63	to the credit of the Ecosystem Management and Restoration Trust
64	Fund in fiscal year 2000-2001 and each fiscal year thereafter,
65	to be used for the preservation and repair of the state's
66	beaches as provided in ss. 161.091-161.212, $2 million shall be
67	paid into the State Treasury to the credit of the Marine
68	Resources Conservation Trust Fund to be used for marine mammal
69	care as provided in s. 370.0603(3), and $300,000 shall be paid
70	into the State Treasury to the credit of the General Inspection
71	Trust Fund in fiscal year 2006-2007 and each fiscal year
72	thereafter, to be used to fund oyster management and restoration
73	programs as provided in s. 370.07(3).
74	Section 2.  Effective July 1, 2007, paragraph (e) of
75	subsection (1) of section 201.15, Florida Statutes, as amended
76	by section 26 of chapter 2005-290, Laws of Florida, and
77	subsections (2), (11), and (13) of section 201.15, Florida
78	Statutes, as amended by section 1 of chapter 2005-92, Laws of
79	Florida, are amended to read:
80	201.15  Distribution of taxes collected.--All taxes
81	collected under this chapter shall be distributed as follows and
82	shall be subject to the service charge imposed in s. 215.20(1),
83	except that such service charge shall not be levied against any
84	portion of taxes pledged to debt service on bonds to the extent
85	that the amount of the service charge is required to pay any
86	amounts relating to the bonds:
87	(1)  Sixty-two and sixty-three hundredths percent of the
88	remaining taxes collected under this chapter shall be used for
89	the following purposes:
90	(e)  The remainder of the moneys distributed under this
91	subsection, after the required payments under paragraphs (a),
92	(b), (c), and (d) shall be paid into the State Treasury to the
93	credit of the General Revenue Fund to be used and expended for
94	the purposes for which the General Revenue Fund was created and
95	exists by law or to the Ecosystem Management and Restoration
96	Trust Fund, or to the Marine Resources Conservation Trust Fund,
97	or the General Inspection Trust Fund as provided in subsection
98	(11).
99	(2)  The lesser of seven and fifty-six hundredths percent
100	of the remaining taxes collected under this chapter or $84.9
101	million in each fiscal year shall be used for the following
102	purposes:
103	(a)  Beginning in the month following the final payment for
104	a fiscal year under paragraph (1)(c), available moneys shall be
105	paid into the State Treasury to the credit of the General
106	Revenue Fund to be used and expended for the purposes for which
107	the General Revenue Fund was created and exists by law or to the
108	Ecosystem Management and Restoration Trust Fund, or to the
109	Marine Resources Conservation Trust Fund, or the General
110	Inspection Trust Fund as provided in subsection (11). Payments
111	made under this paragraph shall continue until the cumulative
112	amount credited to the General Revenue Fund for the fiscal year
113	under this paragraph equals the cumulative payments made under
114	paragraph (1)(c) for the same fiscal year.
115	(b)  The remainder of the moneys distributed under this
116	subsection shall be paid into the State Treasury to the credit
117	of the Land Acquisition Trust Fund. Sums deposited in the fund
118	pursuant to this subsection may be used for any purpose for
119	which funds deposited in the Land Acquisition Trust Fund may
120	lawfully be used.
121	(11)  From the moneys specified in paragraphs (1)(e) (1)(d)
122	and (2)(a) and prior to deposit of any moneys into the General
123	Revenue Fund, $30 million shall be paid into the State Treasury
124	to the credit of the Ecosystem Management and Restoration Trust
125	Fund in fiscal year 2000-2001 and each fiscal year thereafter,
126	to be used for the preservation and repair of the state's
127	beaches as provided in ss. 161.091-161.212, and $2 million shall
128	be paid into the State Treasury to the credit of the Marine
129	Resources Conservation Trust Fund to be used for marine mammal
130	care as provided in s. 370.0603(3), and $300,000 shall be paid
131	into the State Treasury to the credit of the General Inspection
132	Trust Fund in fiscal year 2006-2007 and each fiscal year
133	thereafter, to be used to fund oyster management and restoration
134	programs as provided in s. 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)  OYSTER MANAGEMENT AND RESTORATION PROGRAMS
152	APALACHICOLA BAY OYSTER 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 and
222	other oyster harvest areas in the state:
223	(a)1.  The relaying and transplanting of live oysters.
224	(b)2.  Shell planting to construct or rehabilitate oyster
225	bars.
226	(c)3.  Education programs for licensed oyster harvesters on
227	oyster biology, aquaculture, boating and water safety,
228	sanitation, resource conservation, small business management,
229	and other relevant subjects.
230	(d)4.  Research directed toward the enhancement of oyster
231	production in the bay and the water management needs of the bay.
232	Section 4.  Section 213.05, Florida Statutes, is amended to
233	read:
234	213.05  Department of Revenue; control and administration
235	of revenue laws.--The Department of Revenue shall have only
236	those responsibilities for ad valorem taxation specified to the
237	department in chapter 192, taxation, general provisions; chapter
238	193, assessments; chapter 194, administrative and judicial
239	review of property taxes; chapter 195, property assessment
240	administration and finance; chapter 196, exemption; chapter 197,
241	tax collections, sales, and liens; chapter 199, intangible
242	personal property taxes; and chapter 200, determination of
243	millage. The Department of Revenue shall have the responsibility
244	of regulating, controlling, and administering all revenue laws
245	and performing all duties as provided in s. 125.0104, the Local
246	Option Tourist Development Act; s. 125.0108, tourist impact tax;
247	chapter 198, estate taxes; chapter 201, excise tax on documents;
248	chapter 202, communications services tax; chapter 203, gross
249	receipts taxes; chapter 206, motor and other fuel taxes; chapter
250	211, tax on production of oil and gas and severance of solid
251	minerals; chapter 212, tax on sales, use, and other
252	transactions; chapter 220, income tax code; chapter 221,
253	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
254	fuel and special fuel; s. 370.07(3), Apalachicola Bay oyster
255	surcharge; s. 376.11, pollutant spill prevention and control; s.
256	403.718, waste tire fees; s. 403.7185, lead-acid battery fees;
257	s. 538.09, registration of secondhand dealers; s. 538.25,
258	registration of secondary metals recyclers; s. 624.4621, group
259	self-insurer's fund premium tax; s. 624.5091, retaliatory tax;
260	s. 624.475, commercial self-insurance fund premium tax; ss.
261	624.509-624.511, insurance code: administration and general
262	provisions; s. 624.515, State Fire Marshal regulatory
263	assessment; s. 627.357, medical malpractice self-insurance
264	premium tax; s. 629.5011, reciprocal insurers premium tax; and
265	s. 681.117, motor vehicle warranty enforcement.
266	Section 5.  On the effective date of this act, the
267	Department of Revenue shall cease all efforts to collect any
268	uncollected revenues due or payable pursuant to the 50-cent-per-
269	bag surcharge that is abolished by this act.
270	Section 6.  Except as otherwise expressly provided in this
271	act, this act shall take effect upon becoming a law.

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