Florida Senate - 2012 SENATOR AMENDMENT
Bill No. CS for CS for SB 1256
Barcode 463076
LEGISLATIVE ACTION
Senate . House
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Floor: WD .
03/09/2012 07:06 PM .
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Senator Norman moved the following:
1 Senate Amendment (with title amendment)
2
3 Between lines 995 and 996
4 insert:
5 Section 34. Paragraph (c) of subsection (4) of section
6 206.41, Florida Statutes, is amended, and paragraph (f) is added
7 to that subsection, to read:
8 206.41 State taxes imposed on motor fuel.—
9 (4)
10 (c)1. Any person who uses any motor fuel for agricultural,
11 aquacultural, commercial fishing, or commercial aviation
12 purposes on which fuel the tax imposed by paragraph (1)(e),
13 paragraph (1)(f), or paragraph (1)(g) has been paid is entitled
14 to a refund of such tax.
15 2. For the purposes of this paragraph, “agricultural and
16 aquacultural purposes” means motor fuel used in any tractor,
17 vehicle, or other farm equipment which is used exclusively on a
18 farm or for processing farm products on the farm, and no part of
19 which fuel is used in any vehicle or equipment driven or
20 operated upon the public highways of this state. This
21 restriction does not apply to the movement of a farm vehicle, or
22 farm equipment, citrus harvesting equipment, or citrus fruit
23 loaders between farms. The transporting of bees by water and the
24 operating of equipment used in the apiary of a beekeeper shall
25 be also deemed an agricultural purpose.
26 3. For the purposes of this paragraph, “commercial fishing
27 and aquacultural purposes” means motor fuel used in the
28 operation of boats, vessels, or equipment used exclusively for
29 the taking of fish, crayfish, oysters, shrimp, or sponges from
30 salt or fresh waters under the jurisdiction of the state for
31 resale to the public, and no part of which fuel is used in any
32 vehicle or equipment driven or operated upon the highways of
33 this state; however, the term may in no way be construed to
34 include fuel used for sport or pleasure fishing.
35 4. For the purposes of this paragraph, “commercial aviation
36 purposes” means motor fuel used in the operation of aviation
37 ground support vehicles or equipment, no part of which fuel is
38 used in any vehicle or equipment driven or operated upon the
39 public highways of this state.
40 (f) The portion of the tax imposed by paragraph (1)(g)
41 which results from the collection of fuel sales tax paid by a
42 county sheriff’s office for fuel used in motor vehicles operated
43 by the sheriff’s office shall be returned to the sheriff’s
44 office. The sheriff’s office shall use the proceeds to offset
45 ongoing fuel costs. A sheriff’s office, if licensed as a local
46 government user, may take a credit on the monthly diesel fuel
47 tax return not to exceed the tax imposed under paragraphs (1)(b)
48 and (g) on those gallons which would otherwise be eligible for
49 refund.
50 Section 35. Subsection (3) is added to section 206.625,
51 Florida Statutes, to read:
52 206.625 Return of tax to municipalities, counties, and
53 school districts.—
54 (3) Those portions of the county fuel tax imposed by s.
55 206.41(1)(b) which result from the collection of the taxes paid
56 by a county sheriff’s office for fuel used in motor vehicles
57 operated by the sheriff’s office shall be returned to the
58 sheriff’s office. The sheriff’s office shall use the proceeds to
59 offset ongoing fuel costs.
60
61 ================= T I T L E A M E N D M E N T ================
62 And the title is amended as follows:
63 Delete line 138
64 and insert:
65 providing applicability; amending s. 206.41, F.S.;
66 revising the definition of the term “agricultural and
67 aquacultural purposes” for purposes of the required
68 refund of state taxes imposed on motor fuel used for
69 such purposes; requiring that the portion of fuel
70 sales tax collected from a county sheriff’s office be
71 returned to the sheriff’s office to offset the ongoing
72 fuel costs; authorizing a sheriff’s office that is
73 licensed as a local government user to take a credit
74 on the monthly diesel fuel tax return under prescribed
75 conditions; amending s. 206.625, F.S.; requiring that
76 the portion of the county fuel tax paid by a county
77 sheriff’s office be returned to offset ongoing fuel
78 costs; providing effective dates.