| 1 | A bill to be entitled |
| 2 | An act relating to taxation; amending s. 206.9925, F.S.; |
| 3 | revising the definition of the terms "petroleum product" |
| 4 | and "pollutants" to merge them and exclude pesticides, |
| 5 | ammonia, chlorine, lead-acid batteries, and specified |
| 6 | solvents; deleting the terms "solvents" and "consume"; |
| 7 | amending s. 206.9935, F.S.; revising provisions for |
| 8 | collection and distribution of excise taxes imposed for |
| 9 | the privilege of producing in, importing into, or causing |
| 10 | to be imported into the state pollutants for sale, use, or |
| 11 | otherwise; amending s. 206.9941, F.S.; eliminating a tax |
| 12 | exemption for specified solvents; revising provisions |
| 13 | exempting petroleum products from certain taxes; amending |
| 14 | s. 206.9942, F.S.; revising provisions for refunds and |
| 15 | credits for taxes paid for the purchase and exportation of |
| 16 | petroleum products, the production, importation, and |
| 17 | purchase of solvents, and the production, importation, |
| 18 | purchase, and exportation of lead-acid batteries; amending |
| 19 | s. 206.9945, F.S.; revising provisions relating to service |
| 20 | charges for the collection of fuel taxes and the |
| 21 | distribution of funds from the Fuel Tax Collection Trust |
| 22 | Fund; terminating the transfer of funds to the Florida |
| 23 | Coastal Protection Trust Fund and the Water Quality |
| 24 | Assurance Trust Fund and providing for the transfer of |
| 25 | such funds to the General Revenue Fund; providing for the |
| 26 | transfer of certain funds from the Inland Protection Trust |
| 27 | Fund to the General Revenue Fund; repealing s. 376.70, |
| 28 | F.S., relating to tax on gross receipts of drycleaning |
| 29 | facilities; repealing s. 376.71, F.S., relating to an |
| 30 | exemption from registration fees and gross receipts tax |
| 31 | for uniform rental companies and linen supply companies; |
| 32 | repealing s. 376.75, F.S., relating to tax on production |
| 33 | or importation of perchloroethylene; repealing s. 403.718, |
| 34 | F.S., relating to waste tire fees; repealing s. 403.7185, |
| 35 | F.S., relating to lead-acid battery fees; repealing s. |
| 36 | 681.117, F.S., relating to motor vehicle warranty fees; |
| 37 | amending ss. 72.011, 213.05, 213.053, 376.11, 376.301, |
| 38 | 376.307, 376.3071, 376.3078, and 403.717, F.S.; conforming |
| 39 | cross-references and provisions to changes made by the |
| 40 | act; providing an effective date. |
| 41 |
|
| 42 | Be It Enacted by the Legislature of the State of Florida: |
| 43 |
|
| 44 | Section 1. Section 206.9925, Florida Statutes, is amended |
| 45 | to read: |
| 46 | 206.9925 Definitions.-As used in this part: |
| 47 | (1) "Barrel" means 42 U.S. gallons at 60 °F. |
| 48 | (2) "Oil" means crude petroleum oil and other |
| 49 | hydrocarbons, regardless of gravity, which are produced at the |
| 50 | well in liquid form by ordinary production methods and which are |
| 51 | not the result of condensation of gas after it leaves the |
| 52 | reservoir. |
| 53 | (3) "Gas" means all natural gas, including casinghead gas, |
| 54 | and all other hydrocarbons not defined as oil in subsection (2). |
| 55 | (4) "Pollutant" "Petroleum product" means any refined |
| 56 | liquid commodity made wholly or partially from oil or gas, or |
| 57 | blends or mixtures of oil with one or more liquid products or |
| 58 | byproducts derived from oil or gas, or blends or mixtures of two |
| 59 | or more liquid products or byproducts derived from oil or gas, |
| 60 | and includes, but is not limited to, motor gasoline, gasohol, |
| 61 | aviation gasoline, naphtha-type jet fuel, kerosene-type jet |
| 62 | fuel, kerosene, distillate fuel oil, residual fuel oil, motor |
| 63 | oil and other lubricants, naphtha of less than 400 °F for |
| 64 | petroleum feed, special naphthas, road oil, still gas, |
| 65 | unfinished oils, motor gas blending components, including |
| 66 | petroleum-derived ethanol when used for such purpose, and |
| 67 | aviation gas blending components. |
| 68 | (5) "Pollutants" includes any petroleum product as defined |
| 69 | in subsection (4) as well as pesticides, ammonia, and chlorine; |
| 70 | lead-acid batteries, including, but not limited to, batteries |
| 71 | that are a component part of other tangible personal property; |
| 72 | and solvents as defined in subsection (6), but the term excludes |
| 73 | liquefied petroleum gas, medicinal oils, and waxes. Products |
| 74 | intended for application to the human body or for use in human |
| 75 | personal hygiene or for human ingestion are not pollutants, |
| 76 | regardless of their contents. For the purpose of the tax imposed |
| 77 | under s. 206.9935(1), "pollutants" also includes crude oil. |
| 78 | (6) "Solvents" means the following organic compounds, if |
| 79 | the listed organic compound is in liquid form: acetamide, |
| 80 | acetone, acetonitrile, acetophenone, amyl acetates (all), |
| 81 | aniline, benzene, butyl acetates (all), butyl alcohols (all), |
| 82 | butyl benzyl phthalate, carbon disulfide, carbon tetrachloride, |
| 83 | chlorobenzene, chloroform, cumene, cyclohexane, cyclohexanone, |
| 84 | dibutyl phthalate, dichlorobenzenes (all), |
| 85 | dichlorodifluoromethane, diethyl phthalate, dimethyl phthalate, |
| 86 | dioctyl phthalate (di2-ethyl hexyl phthalate), n-dioctyl |
| 87 | phthalate, 1,4-dioxane, petroleum-derived ethanol, ethyl |
| 88 | acetate, ethyl benzene, ethylene dichloride, 2-ethoxy ethanol |
| 89 | (ethylene glycol ethyl ether), ethylene glycol, furfural, |
| 90 | formaldehyde, n-hexane, isophorone, isopropyl alcohol, methanol, |
| 91 | 2-methoxy ethanol (ethylene glycol methyl ether), methyl tert- |
| 92 | butyl ether, methylene chloride (dichloromethane), methyl ethyl |
| 93 | ketone, methyl isobutyl ketone, mineral spirits, 140-F naphtha, |
| 94 | naphthalene, nitrobenzene, 2-nitropropane, pentachlorobenzene, |
| 95 | phenol, perchloroethylene (tetrachloroethylene), stoddard |
| 96 | solvent, tetrahydrofuran, toluene, 1,1,1-trichloroethane, |
| 97 | trichloroethylene, 1,1,2-trichloro-1,2,2-trifluoroethane, and |
| 98 | xylenes (all). |
| 99 | (7) "Consume" means to destroy or to alter the chemical or |
| 100 | physical structure of a solvent so that it is no longer |
| 101 | identifiable as the solvent it was. |
| 102 | (5)(8) "Storage facility" means a location owned, |
| 103 | operated, or leased by a licensed terminal operator, which |
| 104 | location contains any stationary tank or tanks for holding |
| 105 | pollutants petroleum products. |
| 106 | Section 2. Section 206.9935, Florida Statutes, is amended |
| 107 | to read: |
| 108 | 206.9935 Taxes imposed.- |
| 109 | (1) TAX FOR COASTAL PROTECTION.- |
| 110 | (a)1. There is hereby levied an excise tax for the |
| 111 | privilege of producing in, importing into, or causing to be |
| 112 | imported into this state pollutants for sale, use, or otherwise. |
| 113 | 2. The tax shall be imposed only once on each barrel of |
| 114 | pollutant, other than petroleum products, when first produced in |
| 115 | or imported into this state. The tax on pollutants first |
| 116 | imported into or produced in this state shall be imposed when |
| 117 | the product is first sold or first removed from storage. The tax |
| 118 | shall be paid and remitted by any person who is licensed by the |
| 119 | department to engage in the production or importation of motor |
| 120 | fuel, diesel fuel, aviation fuel, or other pollutants. |
| 121 | 2.3. The tax shall be imposed on pollutants petroleum |
| 122 | products and remitted to the department in the same manner as |
| 123 | the motor fuel tax imposed pursuant to s. 206.41. |
| 124 | (b) The excise tax shall be 2 cents per barrel of |
| 125 | pollutant, or equivalent measure as established by the |
| 126 | department, produced in or imported into this state until the |
| 127 | balance in the Coastal Protection Trust Fund equals or exceeds |
| 128 | $50 million. For the fiscal year immediately following the year |
| 129 | in which the balance in the fund equals or exceeds $50 million, |
| 130 | no excise tax shall be levied unless: |
| 131 | 1. The balance in the fund is less than or equal to $40 |
| 132 | million. For the fiscal year immediately following the year in |
| 133 | which the balance in the fund is less than or equal to $40 |
| 134 | million, the excise tax shall be and shall remain 2 cents per |
| 135 | barrel or equivalent measure until the fund again equals or |
| 136 | exceeds $50 million. For the fiscal year immediately following |
| 137 | the year in which the fund again is equal to or exceeds $50 |
| 138 | million, the excise tax and fund shall be controlled as when the |
| 139 | fund first was equal to or exceeded $50 million. |
| 140 | 2. There is a discharge of catastrophic proportions, the |
| 141 | results of which could significantly reduce the balance in the |
| 142 | fund. In the event of such a catastrophic occurrence, the |
| 143 | Secretary of Environmental Protection may, by rule, relevy the |
| 144 | excise tax in an amount not to exceed 10 cents per barrel for a |
| 145 | period of time sufficient to maintain the fund at a balance of |
| 146 | $50 million, after payment of the costs and damages related to |
| 147 | the catastrophic discharge. |
| 148 | 3. The fund is unable to pay any proven claims against the |
| 149 | fund at the end of the fiscal year. Notwithstanding any other |
| 150 | provision of this subsection, for the fiscal year following the |
| 151 | year in which the fund is unable to pay any proven claims |
| 152 | against the fund at the end of the fiscal year, the excise tax |
| 153 | shall be and shall remain 5 cents per barrel or equivalent |
| 154 | measure until all outstanding proven claims have been paid and |
| 155 | the fund again equals or exceeds $20 million. For the fiscal |
| 156 | year immediately following the year in which the fund, after |
| 157 | levy of the 5-cent excise tax, again is equal to or exceeds $20 |
| 158 | million, the excise tax and fund shall be controlled in |
| 159 | accordance with subparagraph 1., unless otherwise provided. |
| 160 | 4. The fund has had appropriated to it by the Legislature, |
| 161 | but has not yet repaid, state funds from the General Revenue |
| 162 | Fund. In such event, the excise tax shall continue to be in |
| 163 | effect until all such funds are repaid to the General Revenue |
| 164 | Fund. |
| 165 | (c)1. Excluding natural gas drilling activities, if |
| 166 | offshore oil drilling activity is approved by the United States |
| 167 | Department of the Interior for the waters off the coast of this |
| 168 | state in the Atlantic Ocean, Gulf of Mexico, or Straits of |
| 169 | Florida, paragraph (b) shall not apply. Instead, the excise tax |
| 170 | shall be 2 cents per barrel of pollutant, or equivalent measure |
| 171 | as established by the department, produced in or imported into |
| 172 | this state, and the proceeds shall be deposited into the Coastal |
| 173 | Protection Trust Fund with a cap of $100 million. |
| 174 | 2. If a discharge of catastrophic proportions occurs, the |
| 175 | results of which could significantly reduce the balance in the |
| 176 | fund, the Secretary of Environmental Protection may, by rule, |
| 177 | increase the levy of the excise tax to an amount not to exceed |
| 178 | 10 cents per barrel for a period of time sufficient to pay any |
| 179 | proven claim against the fund and restore the balance in the |
| 180 | fund until it again equals or exceeds $50 million; except that |
| 181 | for any fiscal year immediately following the year in which the |
| 182 | fund is equal to or exceeds $50 million, the excise tax and fund |
| 183 | shall be governed by the provisions of subparagraph 1. |
| 184 | (2) TAX FOR WATER QUALITY.- |
| 185 | (a)1. There is hereby levied an excise tax for the |
| 186 | privilege of producing in, importing into, or causing to be |
| 187 | imported into this state pollutants for sale, use, or otherwise. |
| 188 | 2. The tax shall be imposed only once on each barrel or |
| 189 | other unit of pollutant, other than petroleum products, when |
| 190 | first produced in or imported into this state. The tax on |
| 191 | pollutants first imported into or produced in this state shall |
| 192 | be imposed when the product is first sold or first removed from |
| 193 | storage. The tax shall be paid and remitted by any person who is |
| 194 | licensed by the department to engage in the production or |
| 195 | importation of motor fuel, diesel fuel, aviation fuel, or other |
| 196 | pollutants. |
| 197 | 2.3. The tax shall be imposed on pollutants petroleum |
| 198 | products and remitted to the department in the same manner as |
| 199 | the motor fuel tax imposed pursuant to s. 206.41. |
| 200 | (b) The excise tax shall be the applicable rate as |
| 201 | specified in subparagraph 1. per barrel or per unit of |
| 202 | pollutant, or equivalent measure as established by the |
| 203 | department, produced in or imported into the state. If the |
| 204 | unobligated balance of the Water Quality Assurance Trust Fund is |
| 205 | or falls below $3 million, the tax shall be increased to the |
| 206 | applicable rates specified in subparagraph 2. and shall remain |
| 207 | at said rates until the unobligated balance in the fund exceeds |
| 208 | $5 million, at which time the tax shall be imposed at the rates |
| 209 | specified in subparagraph 1. If the unobligated balance of the |
| 210 | fund exceeds $12 million, the levy of the tax shall be |
| 211 | discontinued until the unobligated balance of the fund falls |
| 212 | below $5 million, at which time the tax shall be imposed at the |
| 213 | rates specified in subparagraph 1. Changes in the tax rates |
| 214 | pursuant to this paragraph shall take effect on the first day of |
| 215 | the month after 30 days' notification to the Department of |
| 216 | Revenue when the unobligated balance of the fund falls below or |
| 217 | exceeds a limit set pursuant to this paragraph. The unobligated |
| 218 | balance of the Water Quality Assurance Trust Fund as it relates |
| 219 | to determination of the applicable excise tax rate shall exclude |
| 220 | the unobligated balances of funds of the Dry Cleaning, Operator |
| 221 | Certification, and nonagricultural nonpoint source programs, and |
| 222 | other required reservations of fund balance. The unobligated |
| 223 | balance in the Water Quality Assurance Trust Fund is based upon |
| 224 | the current unreserved fund balance, projected revenues, |
| 225 | authorized legislative appropriations, and funding for the |
| 226 | department's base budget for the subsequent fiscal year. |
| 227 | Determination of the unobligated balance of the Water Quality |
| 228 | Assurance Trust Fund shall be performed annually subsequent to |
| 229 | the annual legislative appropriations becoming law. |
| 230 | 1. As provided in this paragraph, the tax shall be 2.36 |
| 231 | cents per gallon of solvents, 1 cent per gallon of motor oil or |
| 232 | other lubricants, and 2 cents per barrel of pollutant petroleum |
| 233 | products, or equivalent measure as established by the |
| 234 | department, produced in or imported into this state pesticides, |
| 235 | ammonia, and chlorine. |
| 236 | 2. As provided in this paragraph, the tax shall be 5.9 |
| 237 | cents per gallon of solvents, 2.5 cents per gallon of motor oil |
| 238 | or other lubricants, 2 cents per barrel of ammonia, and 5 cents |
| 239 | per barrel of petroleum products, pesticides, and chlorine. |
| 240 | (c) Any person producing in or importing into the state a |
| 241 | liquid mixture and claiming that the mixture is not subject to |
| 242 | taxation as a pollutant shall bear the burden of demonstrating |
| 243 | to the Department of Revenue that the mixture is not a pollutant |
| 244 | or is intended for application to the human body or for use in |
| 245 | human personal hygiene or for human ingestion. |
| 246 | (3) TAX FOR INLAND PROTECTION.- |
| 247 | (a)1. There is hereby levied an excise tax for the |
| 248 | privilege of producing in, importing into, or causing to be |
| 249 | imported into this state pollutants for sale, use, or otherwise. |
| 250 | 2. The tax shall be imposed only once on each barrel of |
| 251 | pollutant produced in or imported into this state in the same |
| 252 | manner as the motor fuel tax imposed pursuant to s. 206.41. The |
| 253 | tax shall be paid or remitted by any person who is licensed by |
| 254 | the department to engage in the production or importation of |
| 255 | motor fuel, diesel fuel, aviation fuel, or other pollutants. |
| 256 | (b)1. The excise tax per barrel of pollutant, or |
| 257 | equivalent measure as established by the department, produced in |
| 258 | or imported into this state shall be 80 cents.: |
| 259 | a. Thirty cents if the unobligated balance of the fund is |
| 260 | between $100 million and $150 million. |
| 261 | b. Sixty cents if the unobligated balance of the fund is |
| 262 | above $50 million, but below $100 million. |
| 263 | c. Eighty cents if the unobligated balance of the fund is |
| 264 | $50 million or less. |
| 265 | 2. Any change in the tax rate shall be effective for a |
| 266 | minimum of 6 months, unless the unobligated balance of the fund |
| 267 | requires that a higher rate be levied. |
| 268 | 3. If the unobligated balance of the fund exceeds $150 |
| 269 | million, the tax shall be discontinued until such time as the |
| 270 | unobligated balance of the fund reaches $100 million. |
| 271 | 4. The Secretary of Environmental Protection shall |
| 272 | immediately notify the Department of Revenue when the |
| 273 | unobligated balance of the fund falls below or exceeds an amount |
| 274 | set herein. Changes in the tax rates pursuant to this subsection |
| 275 | shall take effect on the first day of the month after 30 days' |
| 276 | notification to the Department of Revenue by the Secretary of |
| 277 | Environmental Protection when the unobligated balance of the |
| 278 | fund falls below or exceeds a limit set pursuant to this |
| 279 | subsection. The unobligated balance of the Inland Protection |
| 280 | Trust Fund as it relates to determination of the applicable |
| 281 | excise tax rate shall exclude any required reservations of fund |
| 282 | balance. The unobligated balance of the Inland Protection Trust |
| 283 | Fund is based upon the current unreserved fund balance, |
| 284 | projected revenues, authorized legislative appropriations, and |
| 285 | funding for the department's base budget for the subsequent |
| 286 | fiscal year. Determination of the unobligated balance of the |
| 287 | Inland Protection Trust Fund shall be performed annually |
| 288 | subsequent to the annual legislative appropriations becoming |
| 289 | law. |
| 290 | (4) For purposes of this section, the term "first sale" |
| 291 | does not include exchanges or loans, gallon-for-gallon, of |
| 292 | pollutants petroleum products between licensed terminal |
| 293 | suppliers before the pollutants petroleum products have been |
| 294 | sold or removed through the loading rack or transfers between |
| 295 | terminal facilities owned by the same taxpayer. The tax on |
| 296 | pollutants petroleum products first imported into this state by |
| 297 | a licensed terminal supplier storing such pollutants petroleum |
| 298 | products in a terminal facility shall be imposed when the |
| 299 | product is first removed through the loading rack. The tax shall |
| 300 | be remitted by the licensed terminal supplier who owned the |
| 301 | pollutants petroleum products immediately prior to removal of |
| 302 | such pollutants petroleum products from storage. |
| 303 | (5) The sum of $8 million or 2.5 percent, whichever is |
| 304 | greater, of the amount credited to the Inland Protection Trust |
| 305 | Fund pursuant to subsection (3) shall be transferred to the |
| 306 | Florida Coastal Protection Trust Fund and used for the purposes |
| 307 | authorized in s. 376.11. |
| 308 | Section 3. Subsections (4) through (7) of section |
| 309 | 206.9941, Florida Statutes, are amended to read: |
| 310 | 206.9941 Exemptions.- |
| 311 | (4) Solvents consumed in the manufacture or production of |
| 312 | a material that is not itself a pollutant, as defined in s. |
| 313 | 206.9925, are exempt from the tax imposed by s. 206.9935(2). |
| 314 | (4)(5) Solvents, Motor oil, and lubricants are exempt from |
| 315 | the taxes imposed by s. 206.9935(1) and (3). |
| 316 | (5)(6) Crude oil produced at a well site subject to |
| 317 | regulation under s. 377.22 and exported from that site by the |
| 318 | producer exclusively by pipeline, truck, or rail to beyond the |
| 319 | jurisdiction of this state without intermediate storage or |
| 320 | stoppage shall be exempt from the tax imposed under s. |
| 321 | 206.9935(1). |
| 322 | (6)(7) Pollutants Petroleum products bunkered into marine |
| 323 | vessels engaged in interstate or foreign commerce from the first |
| 324 | storage facility at which they are held in this state by a |
| 325 | licensed terminal supplier, importer, exporter, wholesaler, or |
| 326 | producer are exempt from the taxes imposed under s. 206.9935(2) |
| 327 | and (3). |
| 328 | Section 4. Section 206.9942, Florida Statutes, is amended |
| 329 | to read: |
| 330 | 206.9942 Refunds and credits.- |
| 331 | (1) Any licensed terminal supplier, importer, exporter, |
| 332 | producer, wholesaler, or dealer who has purchased pollutants |
| 333 | petroleum products, who has paid the tax pursuant to s. |
| 334 | 206.9935(2) or (3) to his or her supplier, and who subsequently |
| 335 | exports said products from the state or bunkers pollutants |
| 336 | petroleum products into marine vessels engaged in interstate or |
| 337 | foreign commerce may deduct the amount of tax paid thereon |
| 338 | pursuant to s. 206.9935(2) or (3) from the amount owed to the |
| 339 | state and remitted pursuant to s. 206.9931(2) or may apply for a |
| 340 | refund of the amount of tax paid thereon pursuant to s. |
| 341 | 206.9935(2) or (3). |
| 342 | (2) Any person licensed pursuant to this chapter who has |
| 343 | produced, imported, or purchased pollutants on which the tax has |
| 344 | been paid pursuant to s. 206.9935(2) to the state or to his or |
| 345 | her supplier and who subsequently exports from the state said |
| 346 | pollutants or products containing said pollutants may deduct the |
| 347 | amount of tax paid thereon pursuant to s. 206.9935(2) from the |
| 348 | amount owed to the state and remitted pursuant to s. 206.9931(2) |
| 349 | or may apply for a refund of the amount of tax paid thereon |
| 350 | pursuant to s. 206.9935(2). |
| 351 | (3) Any person licensed pursuant to this chapter who has |
| 352 | produced, imported, or purchased solvents on which the tax has |
| 353 | been paid pursuant to s. 206.9935(2) to the state or to his or |
| 354 | her supplier and which solvents are subsequently consumed in the |
| 355 | manufacture or production of a product which is not itself a |
| 356 | pollutant as defined in s. 206.9925(5) may deduct the amount of |
| 357 | tax paid thereon pursuant to s. 206.9935(2) from the amount owed |
| 358 | to the state and remitted pursuant to s. 206.9931(2) or may |
| 359 | apply for a refund of the amount of tax paid thereon pursuant to |
| 360 | s. 206.9935(2). |
| 361 | (4) Any person licensed pursuant to this chapter who has |
| 362 | produced, imported, or purchased solvents on which the tax has |
| 363 | been paid pursuant to s. 206.9935(2) to the state or to his or |
| 364 | her supplier and which solvents were subsequently consumed, |
| 365 | blended, or mixed to produce a pollutant that is subject to tax |
| 366 | pursuant to s. 206.9935(2) may deduct the amount of tax paid on |
| 367 | the solvent pursuant to s. 206.9935(2) from the amount owed to |
| 368 | the state for the pollutant and remitted pursuant to s. |
| 369 | 206.9931(2) or may apply for a refund of the amount of tax paid |
| 370 | on the solvent pursuant to s. 206.9935(2). In no event shall any |
| 371 | deduction or credit under this subsection exceed the tax owed to |
| 372 | the state for the pollutant. |
| 373 | (5) Any person licensed pursuant to this chapter who has |
| 374 | produced, imported, or purchased lead-acid batteries on which |
| 375 | the tax has been paid pursuant to s. 206.9935(2) to the state or |
| 376 | to his or her supplier and who subsequently exports from the |
| 377 | state said lead-acid batteries may deduct the amount of tax paid |
| 378 | thereon pursuant to s. 206.9935(2) from the amount owed to the |
| 379 | state and remitted pursuant to s. 206.9931(2) or may apply for a |
| 380 | refund of the amount of tax paid thereon pursuant to s. |
| 381 | 206.9935(2). |
| 382 | (3)(6) Administrative procedures governing refunds under |
| 383 | this section shall be those specified in s. 206.41, except for |
| 384 | the provisions requiring refund permits. |
| 385 | (4)(7) It is the responsibility of the applicant to |
| 386 | affirmatively demonstrate to the satisfaction of the department |
| 387 | that he or she is eligible for any deduction or refund claimed |
| 388 | hereunder. Without such demonstration, no refund or deduction |
| 389 | shall be allowed. |
| 390 | Section 5. Subsection (1) of section 206.9945, Florida |
| 391 | Statutes, is amended to read: |
| 392 | 206.9945 Funds collected; disposition; department |
| 393 | authority.- |
| 394 | (1) The department shall deposit all funds received and |
| 395 | collected by it under this part into the Fuel Tax Collection |
| 396 | Trust Fund to be transferred, less the costs of administration |
| 397 | and less the service charges to be deducted pursuant to s. |
| 398 | 215.20, as follows: |
| 399 | (a) Moneys collected pursuant to s. 206.9935(1) and tax |
| 400 | revenues collected pursuant to s. 207.003 at the rates specified |
| 401 | in s. 206.9935(3) shall be transferred to the General Revenue |
| 402 | Florida Coastal Protection Trust Fund. as provided in s. 376.11; |
| 403 | (b) Moneys collected pursuant to s. 206.9935(2) shall be |
| 404 | transferred to the General Revenue Water Quality Assurance Trust |
| 405 | Fund. as provided in s. 376.307; and |
| 406 | (c) Moneys collected pursuant to s. 206.9935(3), less any |
| 407 | refunds granted under s. 206.9942, shall be transferred to the |
| 408 | Inland Protection Trust Fund as provided in s. 376.3071. This |
| 409 | paragraph does not apply to moneys collected pursuant to s. |
| 410 | 207.003 and transferred pursuant to paragraph (a). After payment |
| 411 | of amounts necessary to pay debt service on, or to fund debt |
| 412 | service reserve funds, rebate obligations, or other amounts |
| 413 | payable with respect to outstanding Florida Inland Protection |
| 414 | Financing Corporation revenue bonds, all remaining funds shall |
| 415 | be transferred to the General Revenue Fund. |
| 416 | Section 6. Sections 376.70, 376.71, 376.75, 403.718, |
| 417 | 403.7185, and 681.117, Florida Statutes, are repealed. |
| 418 | Section 7. Paragraph (a) of subsection (1) of section |
| 419 | 72.011, Florida Statutes, is amended to read: |
| 420 | 72.011 Jurisdiction of circuit courts in specific tax |
| 421 | matters; administrative hearings and appeals; time for |
| 422 | commencing action; parties; deposits.- |
| 423 | (1)(a) A taxpayer may contest the legality of any |
| 424 | assessment or denial of refund of tax, fee, surcharge, permit, |
| 425 | interest, or penalty provided for under s. 125.0104, s. |
| 426 | 125.0108, chapter 198, chapter 199, chapter 201, chapter 202, |
| 427 | chapter 203, chapter 206, chapter 207, chapter 210, chapter 211, |
| 428 | chapter 212, chapter 213, chapter 220, chapter 221, s. |
| 429 | 379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s. |
| 430 | 538.09, s. 538.25, chapter 550, chapter 561, chapter 562, |
| 431 | chapter 563, chapter 564, chapter 565, or chapter 624, or s. |
| 432 | 681.117 by filing an action in circuit court; or, alternatively, |
| 433 | the taxpayer may file a petition under the applicable provisions |
| 434 | of chapter 120. However, once an action has been initiated under |
| 435 | s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s. |
| 436 | 120.80(14)(b), no action relating to the same subject matter may |
| 437 | be filed by the taxpayer in circuit court, and judicial review |
| 438 | shall be exclusively limited to appellate review pursuant to s. |
| 439 | 120.68; and once an action has been initiated in circuit court, |
| 440 | no action may be brought under chapter 120. |
| 441 | Section 8. Section 213.05, Florida Statutes, is amended to |
| 442 | read: |
| 443 | 213.05 Department of Revenue; control and administration |
| 444 | of revenue laws.-The Department of Revenue shall have only those |
| 445 | responsibilities for ad valorem taxation specified to the |
| 446 | department in chapter 192, taxation, general provisions; chapter |
| 447 | 193, assessments; chapter 194, administrative and judicial |
| 448 | review of property taxes; chapter 195, property assessment |
| 449 | administration and finance; chapter 196, exemption; chapter 197, |
| 450 | tax collections, sales, and liens; chapter 199, intangible |
| 451 | personal property taxes; and chapter 200, determination of |
| 452 | millage. The Department of Revenue shall have the responsibility |
| 453 | of regulating, controlling, and administering all revenue laws |
| 454 | and performing all duties as provided in s. 125.0104, the Local |
| 455 | Option Tourist Development Act; s. 125.0108, tourist impact tax; |
| 456 | chapter 198, estate taxes; chapter 201, excise tax on documents; |
| 457 | chapter 202, communications services tax; chapter 203, gross |
| 458 | receipts taxes; chapter 206, motor and other fuel taxes; chapter |
| 459 | 211, tax on production of oil and gas and severance of solid |
| 460 | minerals; chapter 212, tax on sales, use, and other |
| 461 | transactions; chapter 220, income tax code; chapter 221, |
| 462 | emergency excise tax; ss. 336.021 and 336.025, taxes on motor |
| 463 | fuel and special fuel; s. 376.11, pollutant spill prevention and |
| 464 | control; s. 403.718, waste tire fees; s. 403.7185, lead-acid |
| 465 | battery fees; s. 538.09, registration of secondhand dealers; s. |
| 466 | 538.25, registration of secondary metals recyclers; s. 624.4621, |
| 467 | group self-insurer's fund premium tax; s. 624.5091, retaliatory |
| 468 | tax; s. 624.475, commercial self-insurance fund premium tax; ss. |
| 469 | 624.509-624.511, insurance code: administration and general |
| 470 | provisions; s. 624.515, State Fire Marshal regulatory |
| 471 | assessment; s. 627.357, medical malpractice self-insurance |
| 472 | premium tax; and s. 629.5011, reciprocal insurers premium tax; |
| 473 | and s. 681.117, motor vehicle warranty enforcement. |
| 474 | Section 9. Paragraphs (q) through (w) of subsection (1) |
| 475 | and paragraph (o) of subsection (8) of section 213.053, Florida |
| 476 | Statutes, are amended to read: |
| 477 | 213.053 Confidentiality and information sharing.- |
| 478 | (1) This section applies to: |
| 479 | (q) Section 403.718, waste tire fees; |
| 480 | (r) Section 403.7185, lead-acid battery fees; |
| 481 | (q)(s) Section 538.09, registration of secondhand dealers; |
| 482 | (r)(t) Section 538.25, registration of secondary metals |
| 483 | recyclers; |
| 484 | (s)(u) Sections 624.501 and 624.509-624.515, insurance |
| 485 | code; |
| 486 | (v) Section 681.117, motor vehicle warranty enforcement; |
| 487 | and |
| 488 | (t)(w) Section 896.102, reports of financial transactions |
| 489 | in trade or business. |
| 490 | (8) Notwithstanding any other provision of this section, |
| 491 | the department may provide: |
| 492 | (o) Information relative to ss. 376.70 and 376.75 to the |
| 493 | Department of Environmental Protection in the conduct of its |
| 494 | official business and to the facility owner, facility operator, |
| 495 | and real property owners as defined in s. 376.301. |
| 496 |
|
| 497 | Disclosure of information under this subsection shall be |
| 498 | pursuant to a written agreement between the executive director |
| 499 | and the agency. Such agencies, governmental or nongovernmental, |
| 500 | shall be bound by the same requirements of confidentiality as |
| 501 | the Department of Revenue. Breach of confidentiality is a |
| 502 | misdemeanor of the first degree, punishable as provided by s. |
| 503 | 775.082 or s. 775.083. |
| 504 | Section 10. Subsection (2) of section 376.11, Florida |
| 505 | Statutes, is amended to read: |
| 506 | 376.11 Florida Coastal Protection Trust Fund.- |
| 507 | (2) The Florida Coastal Protection Trust Fund is |
| 508 | established, to be used by the department and the Fish and |
| 509 | Wildlife Conservation Commission as a nonlapsing revolving fund |
| 510 | for carrying out the purposes of ss. 376.011-376.21. To this |
| 511 | fund shall be credited all registration fees, penalties, |
| 512 | judgments, damages recovered pursuant to s. 376.121, and other |
| 513 | fees and charges related to ss. 376.011-376.21, and the excise |
| 514 | tax revenues levied, collected, and credited pursuant to ss. |
| 515 | 206.9935(1) and 206.9945(1)(a). Charges against the fund shall |
| 516 | be in accordance with this section. |
| 517 | Section 11. Section 376.301, Florida Statutes, is amended |
| 518 | to read: |
| 519 | 376.301 Definitions of terms used in ss. 376.30-376.317, |
| 520 | 376.70, and 376.75.-When used in ss. 376.30-376.317, 376.70, and |
| 521 | 376.75, unless the context clearly requires otherwise, the term: |
| 522 | (1) "Aboveground hazardous substance tank" means any |
| 523 | stationary aboveground storage tank and onsite integral piping |
| 524 | that contains hazardous substances which are liquid at standard |
| 525 | temperature and pressure and has an individual storage capacity |
| 526 | greater than 110 gallons. |
| 527 | (2) "Additive effects" means a scientific principle that |
| 528 | the toxicity that occurs as a result of exposure is the sum of |
| 529 | the toxicities of the individual chemicals to which the |
| 530 | individual is exposed. |
| 531 | (3) "Antagonistic effects" means a scientific principle |
| 532 | that the toxicity that occurs as a result of exposure is less |
| 533 | than the sum of the toxicities of the individual chemicals to |
| 534 | which the individual is exposed. |
| 535 | (4) "Backlog" means reimbursement obligations incurred |
| 536 | pursuant to s. 376.3071(12), prior to March 29, 1995, or |
| 537 | authorized for reimbursement under the provisions of s. |
| 538 | 376.3071(12), pursuant to chapter 95-2, Laws of Florida. Claims |
| 539 | within the backlog are subject to adjustment, where appropriate. |
| 540 | (5) "Barrel" means 42 U.S. gallons at 60 degrees |
| 541 | Fahrenheit. |
| 542 | (6) "Bulk product facility" means a waterfront location |
| 543 | with at least one aboveground tank with a capacity greater than |
| 544 | 30,000 gallons which is used for the storage of pollutants. |
| 545 | (7) "Cattle-dipping vat" means any structure, excavation, |
| 546 | or other facility constructed by any person, or the site where |
| 547 | such structure, excavation, or other facility once existed, for |
| 548 | the purpose of treating cattle or other livestock with a |
| 549 | chemical solution pursuant to or in compliance with any local, |
| 550 | state, or federal governmental program for the prevention, |
| 551 | suppression, control, or eradication of any dangerous, |
| 552 | contagious, or infectious diseases. |
| 553 | (8) "Cleanup target level" means the concentration for |
| 554 | each contaminant identified by an applicable analytical test |
| 555 | method, in the medium of concern, at which a site rehabilitation |
| 556 | program is deemed complete. |
| 557 | (9) "Compression vessel" means any stationary container, |
| 558 | tank, or onsite integral piping system, or combination thereof, |
| 559 | which has a capacity of greater than 110 gallons, that is |
| 560 | primarily used to store pollutants or hazardous substances above |
| 561 | atmospheric pressure or at a reduced temperature in order to |
| 562 | lower the vapor pressure of the contents. Manifold compression |
| 563 | vessels that function as a single vessel shall be considered as |
| 564 | one vessel. |
| 565 | (10) "Contaminant" means any physical, chemical, |
| 566 | biological, or radiological substance present in any medium |
| 567 | which may result in adverse effects to human health or the |
| 568 | environment or which creates an adverse nuisance, organoleptic, |
| 569 | or aesthetic condition in groundwater. |
| 570 | (11) "Contaminated site" means any contiguous land, |
| 571 | sediment, surface water, or groundwater areas that contain |
| 572 | contaminants that may be harmful to human health or the |
| 573 | environment. |
| 574 | (12) "Department" means the Department of Environmental |
| 575 | Protection. |
| 576 | (13) "Discharge" includes, but is not limited to, any |
| 577 | spilling, leaking, seeping, pouring, misapplying, emitting, |
| 578 | emptying, releasing, or dumping of any pollutant or hazardous |
| 579 | substance which occurs and which affects lands and the surface |
| 580 | and ground waters of the state not regulated by ss. 376.011- |
| 581 | 376.21. |
| 582 | (14) "Drycleaning facility" means a commercial |
| 583 | establishment that operates or has at some time in the past |
| 584 | operated for the primary purpose of drycleaning clothing and |
| 585 | other fabrics utilizing a process that involves any use of |
| 586 | drycleaning solvents. The term "drycleaning facility" includes |
| 587 | laundry facilities that use drycleaning solvents as part of |
| 588 | their cleaning process. The term does not include a facility |
| 589 | that operates or has at some time in the past operated as a |
| 590 | uniform rental company or a linen supply company regardless of |
| 591 | whether the facility operates as or was previously operated as a |
| 592 | drycleaning facility. |
| 593 | (15) "Drycleaning solvents" means any and all nonaqueous |
| 594 | solvents used in the cleaning of clothing and other fabrics and |
| 595 | includes perchloroethylene (also known as tetrachloroethylene) |
| 596 | and petroleum-based solvents, and their breakdown products. For |
| 597 | purposes of this definition, "drycleaning solvents" only |
| 598 | includes those drycleaning solvents originating from use at a |
| 599 | drycleaning facility or by a wholesale supply facility. |
| 600 | (16) "Dry drop-off facility" means any commercial retail |
| 601 | store that receives from customers clothing and other fabrics |
| 602 | for drycleaning or laundering at an offsite drycleaning facility |
| 603 | and that does not clean the clothing or fabrics at the store |
| 604 | utilizing drycleaning solvents. |
| 605 | (17) "Engineering controls" means modifications to a site |
| 606 | to reduce or eliminate the potential for exposure to petroleum |
| 607 | products' chemicals of concern, drycleaning solvents, or other |
| 608 | contaminants. Such modifications may include, but are not |
| 609 | limited to, physical or hydraulic control measures, capping, |
| 610 | point of use treatments, or slurry walls. |
| 611 | (18) "Wholesale supply facility" means a commercial |
| 612 | establishment that supplies drycleaning solvents to drycleaning |
| 613 | facilities. |
| 614 | (19) "Facility" means a nonresidential location |
| 615 | containing, or which contained, any underground stationary tank |
| 616 | or tanks which contain hazardous substances or pollutants and |
| 617 | have individual storage capacities greater than 110 gallons, or |
| 618 | any aboveground stationary tank or tanks which contain |
| 619 | pollutants which are liquids at standard ambient temperature and |
| 620 | pressure and have individual storage capacities greater than 550 |
| 621 | gallons. This subsection shall not apply to facilities covered |
| 622 | by chapter 377, or containers storing solid or gaseous |
| 623 | pollutants, and agricultural tanks having storage capacities of |
| 624 | less than 550 gallons. |
| 625 | (20) "Flow-through process tank" means an aboveground tank |
| 626 | that contains hazardous substances or specified mineral acids as |
| 627 | defined in s. 376.321 and that forms an integral part of a |
| 628 | production process through which there is a steady, variable, |
| 629 | recurring, or intermittent flow of materials during the |
| 630 | operation of the process. Flow-through process tanks include, |
| 631 | but are not limited to, seal tanks, vapor recovery units, surge |
| 632 | tanks, blend tanks, feed tanks, check and delay tanks, batch |
| 633 | tanks, oil-water separators, or tanks in which mechanical, |
| 634 | physical, or chemical change of a material is accomplished. |
| 635 | (21) "Hazardous substances" means those substances defined |
| 636 | as hazardous substances in the Comprehensive Environmental |
| 637 | Response, Compensation and Liability Act of 1980, Pub. L. No. |
| 638 | 96-510, 94 Stat. 2767, as amended by the Superfund Amendments |
| 639 | and Reauthorization Act of 1986. |
| 640 | (22) "Institutional controls" means the restriction on use |
| 641 | or access to a site to eliminate or minimize exposure to |
| 642 | petroleum products' chemicals of concern, drycleaning solvents, |
| 643 | or other contaminants. Such restrictions may include, but are |
| 644 | not limited to, deed restrictions, restrictive covenants, or |
| 645 | conservation easements. |
| 646 | (23) "Laundering on a wash, dry, and fold basis" means the |
| 647 | service provided by the owner or operator of a coin-operated |
| 648 | laundry to its customers whereby an employee of the laundry |
| 649 | washes, dries, and folds laundry for its customers. |
| 650 | (24) "Marine fueling facility" means a commercial or |
| 651 | recreational coastal facility, excluding a bulk product |
| 652 | facility, providing fuel to vessels. |
| 653 | (25) "Natural attenuation" means a verifiable approach to |
| 654 | site rehabilitation that allows natural processes to contain the |
| 655 | spread of contamination and reduce the concentrations of |
| 656 | contaminants in contaminated groundwater and soil. Natural |
| 657 | attenuation processes may include the following: sorption, |
| 658 | biodegradation, chemical reactions with subsurface materials, |
| 659 | diffusion, dispersion, and volatilization. |
| 660 | (26) "Operator" means any person operating a facility, |
| 661 | whether by lease, contract, or other form of agreement. |
| 662 | (27) "Owner" means any person owning a facility. |
| 663 | (28) "Person" means any individual, partner, joint |
| 664 | venture, or corporation; any group of the foregoing, organized |
| 665 | or united for a business purpose; or any governmental entity. |
| 666 | (29) "Person in charge" means the person on the scene who |
| 667 | is in direct, responsible charge of a facility from which |
| 668 | pollutants are discharged, when the discharge occurs. |
| 669 | (30) "Person responsible for conducting site |
| 670 | rehabilitation" means the site owner, operator, or the person |
| 671 | designated by the site owner or operator on the reimbursement |
| 672 | application. Mortgage holders and trust holders may be eligible |
| 673 | to participate in the reimbursement program pursuant to s. |
| 674 | 376.3071(12). |
| 675 | (31) "Person responsible for site rehabilitation" means |
| 676 | the person performing site rehabilitation pursuant to s. |
| 677 | 376.3071(5), s. 376.3078(4), s. 376.81, or s. 376.30701. Such |
| 678 | person may include, but is not limited to, any person who has |
| 679 | legal responsibility for site rehabilitation pursuant to this |
| 680 | chapter or chapter 403, the department when it conducts site |
| 681 | rehabilitation, a real property owner, a facility owner or |
| 682 | operator, any person responsible for brownfield site |
| 683 | rehabilitation, or any person who voluntarily rehabilitates a |
| 684 | site and seeks acknowledgment from the department for approval |
| 685 | of site rehabilitation program tasks. |
| 686 | (32) "Petroleum" includes: |
| 687 | (a) Oil, including crude petroleum oil and other |
| 688 | hydrocarbons, regardless of gravity, which are produced at the |
| 689 | well in liquid form by ordinary methods and which are not the |
| 690 | result of condensation of gas after it leaves the reservoir; and |
| 691 | (b) All natural gas, including casinghead gas, and all |
| 692 | other hydrocarbons not defined as oil in paragraph (a). |
| 693 | (33) "Petroleum product" means any liquid fuel commodity |
| 694 | made from petroleum, including, but not limited to, all forms of |
| 695 | fuel known or sold as diesel fuel, kerosene, all forms of fuel |
| 696 | known or sold as gasoline, and fuels containing a mixture of |
| 697 | gasoline and other products, excluding liquefied petroleum gas |
| 698 | and American Society for Testing and Materials (ASTM) grades no. |
| 699 | 5 and no. 6 residual oils, bunker C residual oils, intermediate |
| 700 | fuel oils (IFO) used for marine bunkering with a viscosity of 30 |
| 701 | and higher, asphalt oils, and petrochemical feedstocks. |
| 702 | (34) "Petroleum products' chemicals of concern" means the |
| 703 | constituents of petroleum products, including, but not limited |
| 704 | to, xylene, benzene, toluene, ethylbenzene, naphthalene, and |
| 705 | similar chemicals, and constituents in petroleum products, |
| 706 | including, but not limited to, methyl tert-butyl ether (MTBE), |
| 707 | lead, and similar chemicals found in additives, provided the |
| 708 | chemicals of concern are present as a result of a discharge of |
| 709 | petroleum products. |
| 710 | (35) "Petroleum storage system" means a stationary tank |
| 711 | not covered under the provisions of chapter 377, together with |
| 712 | any onsite integral piping or dispensing system associated |
| 713 | therewith, which is used, or intended to be used, for the |
| 714 | storage or supply of any petroleum product. Petroleum storage |
| 715 | systems may also include oil/water separators, and other |
| 716 | pollution control devices installed at petroleum product |
| 717 | terminals as defined in this chapter and bulk product facilities |
| 718 | pursuant to, or required by, permits or best management |
| 719 | practices in an effort to control surface discharge of |
| 720 | pollutants. Nothing herein shall be construed to allow a |
| 721 | continuing discharge in violation of department rules. |
| 722 | (36) "Pollutants" includes any "product" as defined in s. |
| 723 | 377.19(11), pesticides, ammonia, chlorine, and derivatives |
| 724 | thereof, excluding liquefied petroleum gas. |
| 725 | (37) "Pollution" means the presence on the land or in the |
| 726 | waters of the state of pollutants in quantities which are or may |
| 727 | be potentially harmful or injurious to human health or welfare, |
| 728 | animal or plant life, or property or which may unreasonably |
| 729 | interfere with the enjoyment of life or property, including |
| 730 | outdoor recreation. |
| 731 | (38) "Real property owner" means the individual or entity |
| 732 | that is vested with ownership, dominion, or legal or rightful |
| 733 | title to the real property, or which has a ground lease interest |
| 734 | in the real property, on which a drycleaning facility or |
| 735 | wholesale supply facility is or has ever been located. |
| 736 | (39) "Response action" means any activity, including |
| 737 | evaluation, planning, design, engineering, construction, and |
| 738 | ancillary services, which is carried out in response to any |
| 739 | discharge, release, or threatened release of a hazardous |
| 740 | substance, pollutant, or other contaminant from a facility or |
| 741 | site identified by the department under the provisions of ss. |
| 742 | 376.30-376.317. |
| 743 | (40) "Response action contractor" means a person who is |
| 744 | carrying out any response action, including a person retained or |
| 745 | hired by such person to provide services relating to a response |
| 746 | action. |
| 747 | (41) "Risk reduction" means the lowering or elimination of |
| 748 | the level of risk posed to human health or the environment |
| 749 | through interim remedial actions, remedial action, or |
| 750 | institutional and, if appropriate, engineering controls. |
| 751 | (42) "Secretary" means the Secretary of Environmental |
| 752 | Protection. |
| 753 | (43) "Site rehabilitation" means the assessment of site |
| 754 | contamination and the remediation activities that reduce the |
| 755 | levels of contaminants at a site through accepted treatment |
| 756 | methods to meet the cleanup target levels established for that |
| 757 | site. For purposes of sites subject to the Resource Conservation |
| 758 | and Recovery Act, as amended, the term includes removal, |
| 759 | decontamination, and corrective action of releases of hazardous |
| 760 | substances. |
| 761 | (44) "Source removal" means the removal of free product, |
| 762 | or the removal of contaminants from soil or sediment that has |
| 763 | been contaminated to the extent that leaching to groundwater or |
| 764 | surface water has occurred or is occurring. |
| 765 | (45) "Storage system" means a stationary tank not covered |
| 766 | under the provisions of chapter 377, together with any onsite |
| 767 | integral piping or dispensing system associated therewith, which |
| 768 | is or has been used for the storage or supply of any petroleum |
| 769 | product, pollutant, or hazardous substance as defined herein, |
| 770 | and which is registered with the Department of Environmental |
| 771 | Protection under this chapter or any rule adopted pursuant |
| 772 | hereto. |
| 773 | (46) "Synergistic effects" means a scientific principle |
| 774 | that the toxicity that occurs as a result of exposure is more |
| 775 | than the sum of the toxicities of the individual chemicals to |
| 776 | which the individual is exposed. |
| 777 | (47) "Temporary point of compliance" means the boundary |
| 778 | represented by one or more designated monitoring wells at which |
| 779 | groundwater cleanup target levels may not be exceeded while site |
| 780 | rehabilitation is proceeding. |
| 781 | (48) "Terminal facility" means any structure, group of |
| 782 | structures, motor vehicle, rolling stock, pipeline, equipment, |
| 783 | or related appurtenances which are used or capable of being used |
| 784 | for one or more of the following purposes: pumping, refining, |
| 785 | drilling for, producing, storing, handling, transferring, or |
| 786 | processing pollutants, provided such pollutants are transferred |
| 787 | over, under, or across any water, estuaries, tidal flats, |
| 788 | beaches, or waterfront lands, including, but not limited to, any |
| 789 | such facility and related appurtenances owned or operated by a |
| 790 | public utility or a governmental or quasi-governmental body. In |
| 791 | the event of a ship-to-ship transfer of pollutants, the vessel |
| 792 | going to or coming from the place of transfer and a terminal |
| 793 | facility shall also be considered a terminal facility. For the |
| 794 | purposes of ss. 376.30-376.317, the term "terminal facility" |
| 795 | shall not be construed to include spill response vessels engaged |
| 796 | in response activities related to removal of pollutants, or |
| 797 | temporary storage facilities created to temporarily store |
| 798 | recovered pollutants and matter, or waterfront facilities owned |
| 799 | and operated by governmental entities acting as agents of public |
| 800 | convenience for persons engaged in the drilling for or pumping, |
| 801 | storing, handling, transferring, processing, or refining of |
| 802 | pollutants. However, each person engaged in the drilling for or |
| 803 | pumping, storing, handling, transferring, processing, or |
| 804 | refining of pollutants through a waterfront facility owned and |
| 805 | operated by such a governmental entity shall be construed as a |
| 806 | terminal facility. |
| 807 | (49) "Transfer" or "transferred" includes onloading, |
| 808 | offloading, fueling, bunkering, lightering, removal of waste |
| 809 | pollutants, or other similar transfers, between terminal |
| 810 | facility and vessel or vessel and vessel. |
| 811 | (50) "Nearby real property owner" means the individual or |
| 812 | entity that is vested with ownership, dominion, or legal or |
| 813 | rightful title to real property, or that has a ground lease in |
| 814 | real property, onto which drycleaning solvent has migrated |
| 815 | through soil or groundwater from a drycleaning facility or |
| 816 | wholesale supply facility eligible for site rehabilitation under |
| 817 | s. 376.3078(3) or from a drycleaning facility or wholesale |
| 818 | supply facility that is approved by the department for voluntary |
| 819 | cleanup under s. 376.3078(11). |
| 820 | Section 12. Subsection (4) of section 376.307, Florida |
| 821 | Statutes, is amended to read: |
| 822 | 376.307 Water Quality Assurance Trust Fund.- |
| 823 | (4) The trust fund shall be funded as follows: |
| 824 | (a) An annual transfer of interest funds from the Florida |
| 825 | Coastal Protection Trust Fund pursuant to s. 376.11(4)(f). |
| 826 | (b) All excise taxes levied, collected, and credited to |
| 827 | the Water Quality Assurance Trust Fund in accordance with the |
| 828 | provisions of ss. 206.9935(2) and 206.9945(1)(b). |
| 829 | (b)(c) All penalties, judgments, recoveries, |
| 830 | reimbursements, and other fees and charges related to the |
| 831 | enforcement of ss. 376.30-376.317, other than penalties, |
| 832 | judgments, and other fees and charges related to the enforcement |
| 833 | of ss. 376.3071 and 376.3073. |
| 834 | (d) The fee on the retail sale of lead-acid batteries |
| 835 | credited to the Water Quality Assurance Trust Fund under s. |
| 836 | 403.7185. |
| 837 | (c)(e) All penalties, judgments, recoveries, |
| 838 | reimbursements, loans, and other fees and charges collected |
| 839 | under s. 376.3078; tax revenues levied, collected, and credited |
| 840 | under ss. 376.70 and 376.75; and registration fees collected |
| 841 | under s. 376.303(1)(d). |
| 842 | Section 13. Subsection (4) of section 376.3071, Florida |
| 843 | Statutes, is amended to read: |
| 844 | 376.3071 Inland Protection Trust Fund; creation; purposes; |
| 845 | funding.- |
| 846 | (4) USES.-Whenever, in its determination, incidents of |
| 847 | inland contamination related to the storage of petroleum or |
| 848 | petroleum products may pose a threat to the environment or the |
| 849 | public health, safety, or welfare, the department shall obligate |
| 850 | moneys available in the fund to provide for: |
| 851 | (a) Prompt investigation and assessment of contamination |
| 852 | sites. |
| 853 | (b) Expeditious restoration or replacement of potable |
| 854 | water supplies as provided in s. 376.30(3)(c)1. |
| 855 | (c) Rehabilitation of contamination sites, which shall |
| 856 | consist of cleanup of affected soil, groundwater, and inland |
| 857 | surface waters, using the most cost-effective alternative that |
| 858 | is technologically feasible and reliable and that provides |
| 859 | adequate protection of the public health, safety, and welfare |
| 860 | and minimizes environmental damage, in accordance with the site |
| 861 | selection and cleanup criteria established by the department |
| 862 | under subsection (5), except that nothing herein shall be |
| 863 | construed to authorize the department to obligate funds for |
| 864 | payment of costs which may be associated with, but are not |
| 865 | integral to, site rehabilitation, such as the cost for |
| 866 | retrofitting or replacing petroleum storage systems. |
| 867 | (d) Maintenance and monitoring of contamination sites. |
| 868 | (e) Inspection and supervision of activities described in |
| 869 | this subsection. |
| 870 | (f) Payment of expenses incurred by the department in its |
| 871 | efforts to obtain from responsible parties the payment or |
| 872 | recovery of reasonable costs resulting from the activities |
| 873 | described in this subsection. |
| 874 | (g) Payment of any other reasonable costs of |
| 875 | administration, including those administrative costs incurred by |
| 876 | the Department of Health in providing field and laboratory |
| 877 | services, toxicological risk assessment, and other assistance to |
| 878 | the department in the investigation of drinking water |
| 879 | contamination complaints and costs associated with public |
| 880 | information and education activities. |
| 881 | (h) Establishment and implementation of the compliance |
| 882 | verification program as authorized in s. 376.303(1)(a), |
| 883 | including contracting with local governments or state agencies |
| 884 | to provide for the administration of such program through |
| 885 | locally administered programs, to minimize the potential for |
| 886 | further contamination sites. |
| 887 | (i) Funding of the provisions of ss. 376.305(6) and |
| 888 | 376.3072. |
| 889 | (j) Activities related to removal and replacement of |
| 890 | petroleum storage systems, exclusive of costs of any tank, |
| 891 | piping, dispensing unit, or related hardware, if soil removal is |
| 892 | preapproved as a component of site rehabilitation and requires |
| 893 | removal of the tank where remediation is conducted under s. |
| 894 | 376.30711 or if such activities were justified in an approved |
| 895 | remedial action plan performed pursuant to subsection (12). |
| 896 | (k) Activities related to reimbursement application |
| 897 | preparation and activities related to reimbursement application |
| 898 | examination by a certified public accountant pursuant to |
| 899 | subsection (12). |
| 900 | (l) Reasonable costs of restoring property as nearly as |
| 901 | practicable to the conditions which existed prior to activities |
| 902 | associated with contamination assessment or remedial action |
| 903 | taken under s. 376.303(4). |
| 904 | (m) Repayment of loans to the fund. |
| 905 | (n) Expenditure of sums from the fund to cover ineligible |
| 906 | sites or costs as set forth in subsection (13), if the |
| 907 | department in its discretion deems it necessary to do so. In |
| 908 | such cases, the department may seek recovery and reimbursement |
| 909 | of costs in the same manner and in accordance with the same |
| 910 | procedures as are established for recovery and reimbursement of |
| 911 | sums otherwise owed to or expended from the fund. |
| 912 | (o) Payment of amounts payable under any service contract |
| 913 | entered into by the department pursuant to s. 376.3075, subject |
| 914 | to annual appropriation by the Legislature. |
| 915 | (p) Petroleum remediation pursuant to s. 376.30711 |
| 916 | throughout a state fiscal year. The department shall establish a |
| 917 | process to uniformly encumber appropriated funds throughout a |
| 918 | state fiscal year and shall allow for emergencies and imminent |
| 919 | threats to human health and the environment as provided in |
| 920 | paragraph (5)(a). This paragraph does not apply to |
| 921 | appropriations associated with the free product recovery |
| 922 | initiative of paragraph (5)(c) or the preapproved advanced |
| 923 | cleanup program of s. 376.30713. |
| 924 |
|
| 925 | The Inland Protection Trust Fund may only be used to fund the |
| 926 | activities in ss. 376.30-376.317 except ss. 376.3078 and |
| 927 | 376.3079. Amounts on deposit in the Inland Protection Trust Fund |
| 928 | in each fiscal year shall first be applied or allocated for the |
| 929 | payment of amounts payable by the department pursuant to |
| 930 | paragraph (o) under a service contract entered into by the |
| 931 | department pursuant to s. 376.3075 and appropriated in each year |
| 932 | by the Legislature prior to making or providing for other |
| 933 | disbursements from the fund. Nothing in this subsection shall |
| 934 | authorize the use of the Inland Protection Trust Fund for |
| 935 | cleanup of contamination caused primarily by a discharge of |
| 936 | solvents as defined in s. 206.9925(6), or polychlorinated |
| 937 | biphenyls when their presence causes them to be hazardous |
| 938 | wastes, except solvent contamination which is the result of |
| 939 | chemical or physical breakdown of petroleum products and is |
| 940 | otherwise eligible. Facilities used primarily for the storage of |
| 941 | motor or diesel fuels as defined in ss. 206.01 and 206.86 shall |
| 942 | be presumed not to be excluded from eligibility pursuant to this |
| 943 | section. |
| 944 | Section 14. Paragraph (a) of subsection (2) and paragraph |
| 945 | (b) of subsection (3) of section 376.3078, Florida Statutes, are |
| 946 | amended to read: |
| 947 | 376.3078 Drycleaning facility restoration; funds; uses; |
| 948 | liability; recovery of expenditures.- |
| 949 | (2) FUNDS; USES.- |
| 950 | (a) All penalties, judgments, recoveries, reimbursements, |
| 951 | loans, and other fees and charges related to the implementation |
| 952 | of this section and the tax revenues levied, collected, and |
| 953 | credited pursuant to ss. 376.70 and 376.75, and fees collected |
| 954 | pursuant to s. 376.303(1)(d), and deductibles collected pursuant |
| 955 | to paragraph (3)(d), shall be deposited into the Water Quality |
| 956 | Assurance Trust Fund, to be used upon appropriation as provided |
| 957 | in this section. Charges against the funds for drycleaning |
| 958 | facility or wholesale supply site rehabilitation shall be made |
| 959 | in accordance with the provisions of this section. |
| 960 | (3) REHABILITATION LIABILITY.- |
| 961 | (b) With regard to drycleaning facilities or wholesale |
| 962 | supply facilities that have operated as drycleaning facilities |
| 963 | or wholesale supply facilities on or after October 1, 1994, any |
| 964 | such drycleaning facility or wholesale supply facility at which |
| 965 | there exists contamination by drycleaning solvents shall be |
| 966 | eligible under this subsection regardless of when the |
| 967 | drycleaning contamination was discovered, provided that the |
| 968 | drycleaning facility or the wholesale supply facility: |
| 969 | 1. Has been registered with the department; |
| 970 | 2. Is determined by the department to be in compliance |
| 971 | with the department's rules regulating drycleaning solvents, |
| 972 | drycleaning facilities, or wholesale supply facilities on or |
| 973 | after November 19, 1980; |
| 974 | 3. Has not been operated in a grossly negligent manner at |
| 975 | any time on or after November 19, 1980; |
| 976 | 4. Has not been identified to qualify for listing, nor is |
| 977 | listed, on the National Priority List pursuant to the |
| 978 | Comprehensive Environmental Response, Compensation, and |
| 979 | Liability Act of 1980 as amended by the Superfund Amendments and |
| 980 | Reauthorization Act of 1986, and as subsequently amended; |
| 981 | 5. Is not under an order from the United States |
| 982 | Environmental Protection Agency pursuant to s. 3008(h) of the |
| 983 | Resource Conservation and Recovery Act as amended (42 U.S.C.A. |
| 984 | s. 6928(h)), or has not obtained and is not required to obtain a |
| 985 | permit for the operation of a hazardous waste treatment, |
| 986 | storage, or disposal facility, a postclosure permit, or a permit |
| 987 | pursuant to the federal Hazardous and Solid Waste Amendments of |
| 988 | 1984; |
| 989 |
|
| 990 | and provided that the real property owner or the owner or |
| 991 | operator of the drycleaning facility or the wholesale supply |
| 992 | facility has not willfully concealed the discharge of |
| 993 | drycleaning solvents and has remitted all taxes due pursuant to |
| 994 | ss. 376.70 and 376.75, has provided documented evidence of |
| 995 | contamination by drycleaning solvents as required by the rules |
| 996 | developed pursuant to this section, has reported the |
| 997 | contamination prior to December 31, 1998, and has not denied the |
| 998 | department access to the site. |
| 999 | Section 15. Subsections (1) and (4) of section 403.717, |
| 1000 | Florida Statutes, are amended to read: |
| 1001 | 403.717 Waste tire and lead-acid battery requirements.- |
| 1002 | (1) For purposes of this section and ss. 403.718 and |
| 1003 | 403.7185: |
| 1004 | (a) "Department" means the Department of Environmental |
| 1005 | Protection. |
| 1006 | (b) "Motor vehicle" means an automobile, motorcycle, |
| 1007 | truck, trailer, semitrailer, truck tractor and semitrailer |
| 1008 | combination, or any other vehicle operated in this state, used |
| 1009 | to transport persons or property and propelled by power other |
| 1010 | than muscular power. The term does not include traction engines, |
| 1011 | road rollers, vehicles that run only upon a track, bicycles, |
| 1012 | mopeds, or farm tractors and trailers. |
| 1013 | (c) "Tire" means a continuous solid or pneumatic rubber |
| 1014 | covering encircling the wheel of a motor vehicle. |
| 1015 | (d) "Waste tire" means a tire that has been removed from a |
| 1016 | motor vehicle and has not been retreaded or regrooved. The term |
| 1017 | includes, but is not limited to, used tires and processed tires. |
| 1018 | The term does not include solid rubber tires and tires that are |
| 1019 | inseparable from the rim. |
| 1020 | (e) "Waste tire collection center" means a site where |
| 1021 | waste tires are collected from the public prior to being offered |
| 1022 | for recycling and where fewer than 1,500 tires are kept on the |
| 1023 | site on any given day. |
| 1024 | (f) "Waste tire processing facility" means a site where |
| 1025 | equipment is used to treat waste tires mechanically, chemically, |
| 1026 | or thermally so that the resulting material is a marketable |
| 1027 | product or is suitable for proper disposal. The term includes |
| 1028 | mobile waste tire processing equipment. |
| 1029 | (g) "Waste tire site" means a site at which 1,500 or more |
| 1030 | waste tires are accumulated. |
| 1031 | (h) "Lead-acid battery" means a lead-acid battery designed |
| 1032 | for use in motor vehicles, vessels, and aircraft, and includes |
| 1033 | such batteries when sold new as a component part of a motor |
| 1034 | vehicle, vessel, or aircraft, but not when sold to recycle |
| 1035 | components. |
| 1036 | (i) "Indoor" means within a structure that excludes rain |
| 1037 | and public access and would control air flows in the event of a |
| 1038 | fire. |
| 1039 | (j) "Processed tire" means a tire that has been treated |
| 1040 | mechanically, chemically, or thermally so that the resulting |
| 1041 | material is a marketable product or is suitable for proper |
| 1042 | disposal. |
| 1043 | (k) "Used tire" means a waste tire which has a minimum |
| 1044 | tread depth of 3/32 inch or greater and is suitable for use on |
| 1045 | a motor vehicle. |
| 1046 | (4) The department shall adopt rules to administer this |
| 1047 | section and s. 403.718. Such rules: |
| 1048 | (a) Must provide for the administration or revocation of |
| 1049 | waste tire processing facility permits, including mobile |
| 1050 | processor permits; |
| 1051 | (b) Must provide for the administration or revocation of |
| 1052 | waste tire collector registrations, the fee for which may not |
| 1053 | exceed $50 per vehicle registered annually; |
| 1054 | (c) Must provide for the administration or revocation of |
| 1055 | waste tire collection center permits, the fee for which may not |
| 1056 | exceed $250 annually; |
| 1057 | (d) Must set standards, including financial assurance |
| 1058 | standards, for waste tire processing facilities and associated |
| 1059 | waste tire sites, waste tire collection centers, waste tire |
| 1060 | collectors, and for the storage of waste tires and processed |
| 1061 | tires, including storage indoors; |
| 1062 | (e) May exempt not-for-hire waste tire collectors and |
| 1063 | processing facilities from financial assurance requirements; |
| 1064 | (f) Must authorize the final disposal of waste tires at a |
| 1065 | permitted solid waste disposal facility provided the tires have |
| 1066 | been cut into sufficiently small parts to assure their proper |
| 1067 | disposal; and |
| 1068 | (g) Must allow waste tire material that has been cut into |
| 1069 | sufficiently small parts to be used as daily cover material for |
| 1070 | a landfill. |
| 1071 | Section 16. This act shall take effect July 1, 2011. |