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. |