| 1 | A bill to be entitled |
| 2 | An act relating to trust funds; terminating specified |
| 3 | trust funds within the Department of Revenue; providing |
| 4 | for disposition of balances in and revenues of such trust |
| 5 | funds; prescribing procedures for the termination of such |
| 6 | trust funds; amending s. 215.20, F.S.; revising references |
| 7 | to trust funds terminated and transferred by the act; |
| 8 | removing an obsolete reference; renaming a trust fund |
| 9 | within the Department of Military Affairs; amending ss. |
| 10 | 250.175, 538.09, and 538.25, F.S., to conform; providing |
| 11 | effective dates. |
| 12 |
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| 13 | Be It Enacted by the Legislature of the State of Florida: |
| 14 |
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| 15 | Section 1. (1) The following trust funds within the |
| 16 | Department of Revenue are terminated: |
| 17 | (a) The Apalachicola Bay Oyster Surcharge Clearing Trust |
| 18 | Fund, FLAIR number 73-2-028. All current balances remaining in |
| 19 | the Apalachicola Bay Oyster Surcharge Clearing Trust Fund shall |
| 20 | be transferred to the General Inspection Trust Fund within the |
| 21 | Department of Agriculture and Consumer Services, FLAIR number |
| 22 | 42-2-321. |
| 23 | (b) Effective July 1, 2008, the Secondhand Dealer and |
| 24 | Secondary Metals Recycler Clearing Trust Fund, FLAIR number 73- |
| 25 | 2-617. All current balances remaining in the trust fund on the |
| 26 | date of termination shall be transferred to the Operating Trust |
| 27 | Fund within the Department of Revenue. |
| 28 | (c) The Fuel Tax Refund Payments Trust Fund, FLAIR number |
| 29 | 73-2-317. |
| 30 | (2) The Department of Revenue shall pay any outstanding |
| 31 | debts and obligations of the terminated funds as soon as |
| 32 | practicable, and the Chief Financial Officer shall close out and |
| 33 | remove the terminated funds from various state accounting |
| 34 | systems using generally accepted accounting principles |
| 35 | concerning warrants outstanding, assets, and liabilities. |
| 36 | Section 2. Effective July 1, 2008, paragraph (p) of |
| 37 | subsection (4) of section 215.20, Florida Statutes, is amended |
| 38 | to read: |
| 39 | 215.20 Certain income and certain trust funds to |
| 40 | contribute to the General Revenue Fund.-- |
| 41 | (4) The income of a revenue nature deposited in the |
| 42 | following described trust funds, by whatever name designated, is |
| 43 | that from which the appropriations authorized by subsection (3) |
| 44 | shall be made: |
| 45 | (p) Within the Department of Revenue: |
| 46 | 1. The Additional Court Cost Clearing Trust Fund. |
| 47 | 2. The Administrative Trust Fund. |
| 48 | 3. The Apalachicola Bay Oyster Surcharge Clearing Trust |
| 49 | Fund. |
| 50 | 3.4. The Certification Program Trust Fund. |
| 51 | 4.5. The Fuel Tax Collection Trust Fund. |
| 52 | 6. The Land Reclamation Trust Fund. |
| 53 | 5.7. The Local Alternative Fuel User Fee Clearing Trust |
| 54 | Fund. |
| 55 | 6.8. The Local Option Fuel Tax Trust Fund. |
| 56 | 7.9. The Motor Vehicle Rental Surcharge Clearing Trust |
| 57 | Fund. |
| 58 | 8.10. The Motor Vehicle Warranty Trust Fund. |
| 59 | 9.11. The Oil and Gas Tax Trust Fund. |
| 60 | 10. The Operating Trust Fund. |
| 61 | 12. The Secondhand Dealer and Secondary Metals Recycler |
| 62 | Clearing Trust Fund. |
| 63 | 11.13. The Severance Tax Solid Mineral Trust Fund. |
| 64 | 12.14. The State Alternative Fuel User Fee Clearing Trust |
| 65 | Fund. |
| 66 | 13.15. All taxes levied on motor fuels other than gasoline |
| 67 | levied pursuant to the provisions of s. 206.87(1)(a). |
| 68 |
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| 69 | The enumeration of the foregoing moneys or trust funds shall not |
| 70 | prohibit the applicability thereto of s. 215.24 should the |
| 71 | Governor determine that for the reasons mentioned in s. 215.24 |
| 72 | the money or trust funds should be exempt herefrom, as it is the |
| 73 | purpose of this law to exempt income from its force and effect |
| 74 | when, by the operation of this law, federal matching funds or |
| 75 | contributions or private grants to any trust fund would be lost |
| 76 | to the state. |
| 77 | Section 3. The Cooperative Agreement Trust Fund within the |
| 78 | Department of Military Affairs, FLAIR number 62-2-039, is |
| 79 | renamed the Federal Grants Trust Fund within the Department of |
| 80 | Military Affairs. |
| 81 | Section 4. Subsection (4) of section 250.175, Florida |
| 82 | Statutes, is amended to read: |
| 83 | 250.175 Trust funds; authorization; name; purpose.-- |
| 84 | (4)(a) The Federal Grants Cooperative Agreement Trust Fund |
| 85 | is created within the Department of Military Affairs. The |
| 86 | department shall deposit into the trust fund federal funds |
| 87 | received by the department under cooperative agreements between |
| 88 | the federal and state governments, which shall be used to |
| 89 | perform the functions and tasks specified in the agreements. The |
| 90 | department shall also deposit into the trust fund other funds |
| 91 | received by the department. |
| 92 | (b) Notwithstanding s. 216.301 and pursuant to s. 216.351, |
| 93 | any balance in the trust fund at the end of any fiscal year |
| 94 | shall remain in the trust fund and is available for carrying out |
| 95 | the purposes of the trust fund. |
| 96 | Section 5. Effective July 1, 2008, subsection (1) of |
| 97 | section 538.09, Florida Statutes, is amended to read: |
| 98 | 538.09 Registration.-- |
| 99 | (1) A secondhand dealer shall not engage in the business |
| 100 | of purchasing, consigning, or trading secondhand goods from any |
| 101 | location without registering with the Department of Revenue. A |
| 102 | fee equal to the federal and state costs for processing required |
| 103 | fingerprints must be submitted to the department with each |
| 104 | application for registration. One application is required for |
| 105 | each dealer. If a secondhand dealer is the owner of more than |
| 106 | one secondhand store location, the application must list each |
| 107 | location, and the department shall issue a duplicate |
| 108 | registration for each location. For purposes of subsections (4) |
| 109 | and (5) of this section, these duplicate registrations shall be |
| 110 | deemed individual registrations. A dealer shall pay a fee of $6 |
| 111 | per location at the time of registration and an annual renewal |
| 112 | fee of $6 per location on October 1 of each year. All fees |
| 113 | collected, less costs of administration, shall be transferred |
| 114 | into the Operating a trust fund to be established and entitled |
| 115 | the Secondhand Dealer and Secondary Metals Recycler Clearing |
| 116 | Trust Fund. The Department of Revenue shall forward the full set |
| 117 | of fingerprints to the Department of Law Enforcement for state |
| 118 | and federal processing, provided the federal service is |
| 119 | available, to be processed for any criminal justice information |
| 120 | as defined in s. 943.045. The cost of processing such |
| 121 | fingerprints shall be payable to the Department of Law |
| 122 | Enforcement by the Department of Revenue. The department may |
| 123 | issue a temporary registration to each location pending |
| 124 | completion of the background check by state and federal law |
| 125 | enforcement agencies, but shall revoke such temporary |
| 126 | registration if the completed background check reveals a |
| 127 | prohibited criminal background. An applicant for a secondhand |
| 128 | dealer registration must be a natural person who has reached the |
| 129 | age of 18 years. |
| 130 | (a) If the applicant is a partnership, all the partners |
| 131 | must apply. |
| 132 | (b) If the applicant is a joint venture, association, or |
| 133 | other noncorporate entity, all members of such joint venture, |
| 134 | association, or other noncorporate entity must make application |
| 135 | for registration as natural persons. |
| 136 | (c) If the applicant is a corporation, the registration |
| 137 | must include the name and address of such corporation's |
| 138 | registered agent for service of process in the state and a |
| 139 | certified copy of statement from the Secretary of State that the |
| 140 | corporation is duly organized in the state or, if the |
| 141 | corporation is organized in a state other than Florida, a |
| 142 | certified copy of statement from the Secretary of State that the |
| 143 | corporation is duly qualified to do business in this state. If |
| 144 | the dealer has more than one location, the application must list |
| 145 | each location owned by the same legal entity and the department |
| 146 | shall issue a duplicate registration for each location. |
| 147 | Section 6. Effective July 1, 2008, paragraph (a) of |
| 148 | subsection (1) of section 538.25, Florida Statutes, is amended |
| 149 | to read: |
| 150 | 538.25 Registration.-- |
| 151 | (1) No person shall engage in business as a secondary |
| 152 | metals recycler at any location without registering with the |
| 153 | department. |
| 154 | (a) A fee equal to the federal and state costs for |
| 155 | processing required fingerprints must be submitted to the |
| 156 | department with each application for registration. One |
| 157 | application is required for each secondary metals recycler. If a |
| 158 | secondary metals recycler is the owner of more than one |
| 159 | secondary metals recycling location, the application must list |
| 160 | each location, and the department shall issue a duplicate |
| 161 | registration for each location. For purposes of subsections (3), |
| 162 | (4), and (5), these duplicate registrations shall be deemed |
| 163 | individual registrations. A secondary metals recycler shall pay |
| 164 | a fee of $6 per location at the time of registration and an |
| 165 | annual renewal fee of $6 per location on October 1 of each year. |
| 166 | All fees collected, less costs of administration, shall be |
| 167 | transferred into the Operating Trust Fund Secondhand Dealer and |
| 168 | Secondary Metals Recycler Clearing Trust Fund established |
| 169 | pursuant to s. 538.09. |
| 170 | Section 7. Except as otherwise expressly provided in this |
| 171 | act, this act shall take effect July 1, 2007. |