| 1 | Representative Greenstein offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Between lines 231 and 232, insert: |
| 5 | Section 9. Section 403.1839, Florida Statutes, is created |
| 6 | to read: |
| 7 | 403.1839 Toilet paper use fee.-- |
| 8 | (1) As used in this section, the term: |
| 9 | (a) "Consumer" means a person who purchases toilet tissue |
| 10 | for use with no intent to resell. |
| 11 | (b) "Dealer" means a person who sells toilet tissue to a |
| 12 | consumer. |
| 13 | (c) "Department" means the Department of Environmental |
| 14 | Protection. |
| 15 | (2) Beginning October 1, 2006, a fee of 2 cents per roll |
| 16 | shall be imposed on toilet paper sold in this state. The fee |
| 17 | shall be collected by dealers and remitted monthly to the |
| 18 | Department of Revenue. |
| 19 | (3) All fees collected shall be state funds at the moment |
| 20 | of collection. A person who, with intent to unlawfully deprive |
| 21 | or defraud the state of its moneys or the use or benefit |
| 22 | thereof, fails to remit fees collected pursuant to this section |
| 23 | commits theft of state funds, punishable to the same extent |
| 24 | provided in s. 212.15(2). |
| 25 | (4) The proceeds of the fee shall be distributed in |
| 26 | accordance with this section. For the purpose of this section, |
| 27 | the proceeds of the fee include all funds received by the |
| 28 | Department of Revenue under this section, including interest and |
| 29 | penalties on delinquent fees. The Department of Revenue shall |
| 30 | determine the amount that must be reserved for its |
| 31 | administrative costs. |
| 32 | (5) The Department of Revenue shall administer, collect, |
| 33 | enforce, and audit the fee authorized under this section and, |
| 34 | for such purpose, has the same authority that is provided for |
| 35 | the administration, collection, enforcement, and auditing of the |
| 36 | general state sales tax imposed under chapter 212 except as |
| 37 | otherwise provided in this section. The provisions of chapter |
| 38 | 212 regarding the authority to audit and make assessments, the |
| 39 | keeping of books and records, and interest and penalties on |
| 40 | delinquent fees are applicable. The fee may not be included in |
| 41 | computing estimated taxes under s. 212.11. The limitations on |
| 42 | determining and assessing taxes provided in s. 95.091 apply to |
| 43 | the determination and assessment of the fee imposed by this |
| 44 | section. |
| 45 | (6) In addition to expenditures authorized for |
| 46 | administrative costs under subsection (4), the Department of |
| 47 | Revenue and the department may employ persons and incur other |
| 48 | expenses for which funds are appropriated by the Legislature. |
| 49 | The Department of Revenue and the department may adopt rules and |
| 50 | prescribe forms as necessary to administer this section. The |
| 51 | Department of Revenue may establish audit procedures, recover |
| 52 | administrative costs, and assess delinquent fees, penalties, and |
| 53 | interest. |
| 54 | (7) The proceeds of the fee shall be deposited in the |
| 55 | Wastewater Treatment and Stormwater Management Revolving Loan |
| 56 | Trust Fund created by s. 403.1835. In any year in which a |
| 57 | federal capitalization grant is received by the department for |
| 58 | the Wastewater Treatment and Stormwater Management Revolving |
| 59 | Loan Trust Fund, the proceeds of the fee shall first be used to |
| 60 | provide the state's matching share of the federal grant for use |
| 61 | as provided by s. 403.1835. All remaining proceeds of the fee |
| 62 | shall be used as provided by s. 403.1838. |
| 63 |
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| 64 | ======= T I T L E A M E N D M E N T ======= |
| 65 | Remove line 39 and insert: |
| 66 | circumstances; providing construction; creating s. |
| 67 | 403.1839, F.S.; providing definitions; imposing a fee on |
| 68 | toilet paper sold in this state; requiring dealers to |
| 69 | collect the fee; providing a criminal penalty for failure |
| 70 | by a dealer to remit the fee; providing for administration |
| 71 | and enforcement by the Department of Revenue; authorizing |
| 72 | rulemaking by the Department of Revenue and the Department |
| 73 | of Environmental Protection; providing for use of the |
| 74 | proceeds of the fee for administrative costs of the |
| 75 | Department of Revenue; providing for deposit of the |
| 76 | proceeds of the fee in the Wastewater Treatment and |
| 77 | Stormwater Management Revolving Loan Trust Fund |
| 78 | administered by the Department of Environmental |
| 79 | Protection; providing for use of proceeds of the fee |
| 80 | deposited into the trust fund; amending s. |