| 1 | Representative Brandenburg offered the following: |
| 2 |
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| 3 | Amendment (with title amendment) |
| 4 | Remove lines 446-491 and insert: |
| 5 | 403.7062 Solid waste disposal tax.-- |
| 6 | (1) For the privilege of engaging in business, a tax for |
| 7 | each ton of solid waste disposed of at a permitted solid waste |
| 8 | management facility in the state is imposed on the owner of such |
| 9 | a facility. The tax shall be imposed at the rate of $1.25 for |
| 10 | each ton of solid waste received at the facility. |
| 11 | (2) As used in this section, the term: |
| 12 | (a) "Owner" means any special district or private, |
| 13 | governmental, or other entity authorized to own or operate a |
| 14 | solid waste management facility. |
| 15 | (b) "Permitted solid waste management facility" means a |
| 16 | Class I or Class III landfill, a construction and demolition |
| 17 | debris disposal facility, or a land clearing debris disposal |
| 18 | facility. |
| 19 | (c) "Proceeds of the tax" means all funds collected and |
| 20 | received by the Department of Revenue pursuant to this section, |
| 21 | including interest and penalties on delinquent taxes. |
| 22 | (3) The tax imposed by this section must be paid to the |
| 23 | Department of Revenue by electronic funds transfer on or before |
| 24 | the 20th day of the month following the month in which the solid |
| 25 | waste is received at the facility. The payment of the tax must |
| 26 | be accompanied by a form prescribed by the Department of Revenue |
| 27 | and initiated by the owner of the facility through electronic |
| 28 | data interchange. |
| 29 | (4) The proceeds of the solid waste disposal tax, less |
| 30 | administrative costs, shall be paid into the State Treasury to |
| 31 | the credit of the General Revenue Fund. Administrative costs may |
| 32 | not exceed 3 percent of the total revenues collected pursuant to |
| 33 | this section and may include only those costs reasonably |
| 34 | attributable to the tax. |
| 35 | (5)(a) The Department of Revenue shall administer, |
| 36 | collect, and enforce the tax authorized under this section |
| 37 | pursuant to the procedures for administration, collection, and |
| 38 | enforcement of the general state sales tax imposed under chapter |
| 39 | 212, except as provided in this section. The provisions of this |
| 40 | section regarding the authority of the Department of Revenue to |
| 41 | audit and make assessments, the keeping of books and records, |
| 42 | and the interest and penalties imposed on delinquent taxes |
| 43 | apply. The tax may not be included in computing estimated taxes |
| 44 | under s. 212.11, and the dealer's credit for collecting taxes or |
| 45 | fees provided for in s. 212.12 does not apply to the tax imposed |
| 46 | by this section. |
| 47 | (b) The Department of Revenue is authorized to adopt rules |
| 48 | and prescribe and publish such forms as are necessary to |
| 49 | administer this section and establish audit procedures and |
| 50 | assess delinquent taxes. |
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| 55 | ----------------------------------------------------- |
| 56 | T I T L E A M E N D M E N T |
| 57 | Remove lines 24-25 and insert: |
| 58 | solid waste disposal tax; providing requirements for imposition |
| 59 | and collection of the tax; providing for |