Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 560
       
       
       
       
       
       
                                Barcode 117894                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  02/21/2013           .                                
                                       .                                
                                       .                                
                                       .                                
       —————————————————————————————————————————————————————————————————




       —————————————————————————————————————————————————————————————————
       The Committee on Transportation (Garcia) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Section 206.86, Florida Statutes, is amended to
    6  read:
    7         206.86 Definitions.—As used in this part:
    8         (1) “Diesel fuel” means all petroleum distillates commonly
    9  known as diesel #2, biodiesel, or any other product blended with
   10  diesel or any product placed into the storage supply tank of a
   11  diesel-powered motor vehicle.
   12         (2) “Taxable diesel fuel” or “fuel” means any diesel fuel
   13  not held in bulk storage at a terminal and which has not been
   14  dyed for exempt use in accordance with Internal Revenue Code
   15  requirements.
   16         (3) “User” includes any person who uses diesel fuels within
   17  this state for the propulsion of a motor vehicle on the public
   18  highways of this state, even though the motor is also used for a
   19  purpose other than the propulsion of the vehicle.
   20         (4) “Alternative fuel” means any liquefied petroleum gas
   21  product or compressed natural gas product or combination thereof
   22  used in an internal combustion engine or motor to propel any
   23  form of vehicle, machine, or mechanical contrivance. This term
   24  includes, but is not limited to, all forms of fuel commonly or
   25  commercially known or sold as natural gasoline, butane gas,
   26  propane gas, or any other form of liquefied petroleum gas or
   27  compressed natural gas.
   28         (5) “Natural gasoline” is a liquid hydrocarbon that is
   29  produced by natural gas and must be blended with other liquid
   30  petroleum products to produce motor fuel.
   31         (4)(6) “Removal” means any physical transfer of diesel fuel
   32  and any use of diesel fuel other than as a material in the
   33  production of diesel fuel.
   34         (5)(7) “Blender” means any person who that produces blended
   35  diesel fuel outside the bulk transfer/terminal system.
   36         (6)(8) “Colorless marker” means material that is not
   37  perceptible to the senses until the diesel fuel into which it is
   38  introduced is subjected to a scientific test.
   39         (7)(9) “Dyed diesel fuel” means diesel fuel that is dyed in
   40  accordance with United States Environmental Protection Agency or
   41  Internal Revenue Service requirements for high sulfur diesel
   42  fuel or low sulfur diesel fuel.
   43         (8)(10) “Ultimate vendor” means a licensee that sells
   44  undyed diesel fuel to the United States or its departments or
   45  agencies in bulk lots of not less than 500 gallons in each
   46  delivery or to the user of the diesel fuel for use on a farm for
   47  farming purposes.
   48         (9)(11) “Local government user of diesel fuel” means any
   49  county, municipality, or school district licensed by the
   50  department to use untaxed diesel fuel in motor vehicles.
   51         (10)(12) “Mass transit system” means any licensed local
   52  transportation company providing local bus service that is open
   53  to the public and that travels regular routes.
   54         (11)(13) “Diesel fuel registrant” means anyone required by
   55  this chapter to be licensed to remit diesel fuel taxes,
   56  including, but not limited to, terminal suppliers, importers,
   57  local government users of diesel fuel, and mass transit systems.
   58         (12)(14) “Biodiesel” means any product made from
   59  nonpetroleum-based oils or fats which is suitable for use in
   60  diesel-powered engines. Biodiesel is also referred to as alkyl
   61  esters.
   62         (13)(15) “Biodiesel manufacturer” means those industrial
   63  plants, regardless of capacity, where organic products are used
   64  in the production of biodiesel. This includes businesses that
   65  process or blend organic products that are marketed as
   66  biodiesel.
   67         Section 2. Paragraph (a) of subsection (1) of section
   68  206.87, Florida Statutes, is amended to read:
   69         206.87 Levy of tax.—
   70         (1)(a) An excise tax of 4 cents per gallon is hereby
   71  imposed upon each net gallon of diesel fuel subject to the tax
   72  under subsection (2), except alternative fuels which are subject
   73  to the fee imposed by s. 206.877.
   74         Section 3. Section 206.877, Florida Statutes, is repealed.
   75         Section 4. Section 206.89, Florida Statutes, is repealed.
   76         Section 5. Subsection (1) of section 206.91, Florida
   77  Statutes, is amended to read:
   78         206.91 Tax reports; computation and payment of tax.—
   79         (1) For the purpose of determining the amount of taxes
   80  imposed by s. 206.87, each diesel fuel registrant shall, not
   81  later than the 20th day of each calendar month, mail to the
   82  department, on forms prescribed by the department, monthly
   83  reports that provide which shall show such information on
   84  inventories, purchases, nontaxable disposals, and taxable sales
   85  in gallons of diesel fuel and alternative fuel, for the
   86  preceding calendar month as may be required by the department.
   87  However, if the 20th day falls on a Saturday, a Sunday, or a
   88  federal or state legal holiday, returns shall be accepted if
   89  postmarked on the next succeeding workday. The reports must
   90  include, shall contain or be verified by, a written declaration
   91  stating that they are such report is made under the penalties of
   92  perjury. The diesel fuel registrant shall deduct from the amount
   93  of taxes shown by the report to be payable an amount equivalent
   94  to .67 percent of the taxes on diesel fuel imposed by s.
   95  206.87(1)(a) and (e), which deduction is hereby allowed to the
   96  diesel fuel registrant on account of services and expenses in
   97  complying with the provisions of this part. The allowance on
   98  taxable gallons of diesel fuel sold to persons licensed under
   99  this chapter is not shall not be deductible unless the diesel
  100  fuel registrant has allowed 50 percent of the allowance provided
  101  by this section to a purchaser with a valid wholesaler or
  102  terminal supplier license. This allowance is not shall not be
  103  deductible unless payment of the taxes is made on or before the
  104  20th day of the month as herein required in this subsection.
  105  Nothing in This subsection does not shall be construed to
  106  authorize a deduction from the constitutional fuel tax or fuel
  107  sales tax.
  108         Section 6. The Division of Law Revision and Information is
  109  requested to create part V of chapter 206, Florida Statutes,
  110  consisting of ss. 206.9951-206.998, entitled “NATURAL GAS FUEL.”
  111         Section 7. Section 206.9951, Florida Statutes, is created
  112  to read:
  113         206.9951Definitions.—As used in this part, the term:
  114         (1) “Motor fuel equivalent gallon” means the volume of
  115  natural gas fuel it takes to equal the energy content of 1
  116  gallon of motor fuel.
  117         (2) “Natural gas fuel” means any liquefied petroleum gas
  118  product, compressed natural gas product, or combination thereof
  119  used in an internal combustion engine or motor to propel any
  120  form of vehicle, machine, or mechanical contrivance. This term
  121  includes, but is not limited to, all forms of fuel commonly or
  122  commercially known or sold as natural gasoline, butane gas,
  123  propane gas, or any other form of liquefied petroleum gas,
  124  compressed natural gas, or liquefied natural gas.
  125         (3) “Natural gas fuel retailer” means any person who sells
  126  natural gas fuel to be placed into the fuel supply system of a
  127  motor vehicle or used to propel any form of vehicle, machine, or
  128  mechanical contrivance.
  129         (4) “Natural gasoline” is a liquid hydrocarbon that is
  130  produced by natural gas and must be blended with other liquid
  131  petroleum products to produce motor fuel.
  132         (5) “Person” means a natural person, corporation,
  133  copartnership, firm, company, agency, or association; a state
  134  agency; or a political subdivision of the state.
  135         Section 8. Section 206.9952, Florida Statutes, is created
  136  to read:
  137         206.9952Application for license as a natural gas fuel
  138  retailer.—
  139         (1) It is unlawful for any person to engage in business as
  140  a natural gas fuel retailer within this state unless he or she
  141  is the holder of a valid license issued by the department to
  142  engage in such business.
  143         (2) A person who has facilities for placing natural gas
  144  fuel into the supply system of an internal combustion engine
  145  fueled by individual portable containers of 10 gallons or less
  146  is not required to be licensed as a natural gas fuel retailer,
  147  provided that the fuel is only used for exempt purposes.
  148         (3) Effective January 1, 2019, any person who acts as a
  149  natural gas fuel retailer and does not hold a valid natural gas
  150  fuel retailer license shall pay a penalty of 25 percent of the
  151  tax assessed on the total purchases made during the unlicensed
  152  period.
  153         (4) To procure a natural gas fuel retailer license, a
  154  person shall file an application and a bond with the department
  155  on a form prescribed by the department. The department may not
  156  issue a license upon the receipt of any application unless it is
  157  accompanied by a bond.
  158         (5) When a natural gas fuel retailer license application is
  159  filed by a person whose previous license was canceled for cause
  160  by the department or the department believes that such
  161  application was not filed in good faith or is filed by another
  162  person as a subterfuge for the actual person in interest whose
  163  previous license has been canceled, the department may, if
  164  evidence warrants, refuse to issue a license for such an
  165  application.
  166         (6) Upon the department’s issuance of a natural gas fuel
  167  retailer license, such license remains in effect so long as the
  168  natural gas fuel retailer is in compliance with the requirements
  169  of this part.
  170         (7) Such license may not be assigned and is valid only for
  171  the natural gas fuel retailer in whose name the license is
  172  issued. The license shall be displayed conspicuously by the
  173  natural gas fuel retailer in the principal place of business for
  174  which the license was issued.
  175         (8) With the exception of a state or federal agency or a
  176  political subdivision licensed under this chapter, each person,
  177  as defined in this part, who operates as a natural gas fuel
  178  retailer shall report monthly to the department and pay a tax on
  179  all natural gas fuel purchases beginning January 1, 2019.
  180         (9) The license application requires a license fee of $5.
  181  Each license shall be renewed annually by submitting a
  182  reapplication and the license fee to the department. The license
  183  fee shall be paid to the department for deposit into the General
  184  Revenue Fund.
  185         Section 9. Section 206.9955, Florida Statutes, is created
  186  to read:
  187         206.9955Levy of natural gas fuel tax.—
  188         (1) The motor fuel equivalent gallon means the following
  189  for:
  190         (a) Compressed natural gas gallon: 5.66 pounds, or per each
  191  126.67 cubic feet.
  192         (b) Liquefied natural gas gallon: 6.22 pounds.
  193         (c) Liquefied petroleum gas gallon: 1.35 gallons.
  194         (2) Effective January 1, 2019, the following taxes shall be
  195  imposed:
  196         (a) An excise tax of 4 cents upon each motor fuel
  197  equivalent gallon of natural gas fuel.
  198         (b) An additional tax of 1 cent upon each motor fuel
  199  equivalent gallon of natural gas fuel, which is designated as
  200  the “ninth-cent fuel tax.”
  201         (c) An additional tax of 6 cents on each motor fuel
  202  equivalent gallon of natural gas fuel by each county, which is
  203  designated as the “local option fuel tax.”
  204         (d) An additional tax on each motor fuel equivalent gallon
  205  of natural gas fuel, which is designated as the “State
  206  Comprehensive Enhanced Transportation System Tax,” at a rate
  207  determined pursuant to this paragraph. Each calendar year, the
  208  department shall determine the tax rate applicable to the sale
  209  of natural gas fuel for the following 12-month period beginning
  210  January 1, rounded to the nearest tenth of a cent, by adjusting
  211  the initially established tax rate of 7.1 cents per gallon by
  212  the percentage change in the average of the Consumer Price Index
  213  issued by the United States Department of Labor for the most
  214  recent 12-month period ending September 30.
  215         (e)1. An additional tax is imposed on each motor fuel
  216  equivalent gallon of natural gas fuel for the privilege of
  217  selling natural gas fuel and is designated as the “fuel sales
  218  tax.” Each calendar year, the department shall determine the tax
  219  rate applicable to the sale of natural gas fuel, rounded to the
  220  nearest tenth of a cent, for the following 12-month period
  221  beginning January 1. The tax rate is calculated by adjusting the
  222  initially established tax rate of 12.9 cents per gallon by the
  223  percentage change in the average of the Consumer Price Index
  224  issued by the United States Department of Labor for the most
  225  recent 12-month period ending September 30.
  226         2. The department is authorized to adopt rules and publish
  227  forms to administer this paragraph.
  228         (3) Unless otherwise provided by this chapter, the taxes
  229  specified in subsection (2) are imposed on natural gas fuel when
  230  it is placed into the fuel supply tank of a motor vehicle or
  231  used to propel any form of vehicle, machine, or mechanical
  232  contrivance. The person liable for payment of the taxes imposed
  233  by this section is the person selling the fuel to the end user,
  234  where the fuel is placed into the fuel supply tank of a motor
  235  vehicle or used to propel any form of vehicle, machine, or
  236  mechanical contrivance.
  237         Section 10. Section 206.996, Florida Statutes, is created
  238  to read:
  239         206.996Monthly reports by natural gas fuel retailers;
  240  deductions.—
  241         (1) For the purpose of determining the amount of taxes
  242  imposed by s. 206.9955, each natural gas fuel retailer shall
  243  file beginning with February 2019 and each month thereafter, no
  244  later than the 20th day of each month, monthly reports
  245  electronically with the department showing information on
  246  inventory, purchases, nontaxable disposals, and taxable sales in
  247  gallons of natural gas fuel for the preceding month. However, if
  248  the 20th day of the month falls on a Saturday, Sunday, or
  249  federal or state legal holiday, a return must be accepted if it
  250  is electronically filed on the next succeeding business day. The
  251  reports must include, or be verified by, a written declaration
  252  stating that such report is made under the penalties of perjury.
  253  The natural gas fuel retailer shall deduct from the amount of
  254  taxes shown by the report to be payable an amount equivalent to
  255  0.67 percent of the taxes on natural gas fuel imposed by s.
  256  206.9955(2)(a) and (e), which deduction is allowed to the
  257  natural gas fuel retailer to compensate it for services rendered
  258  and expenses incurred in complying with the requirements of this
  259  part. The allowance on taxable gallons of natural gas fuel sold
  260  to persons licensed under this part is not deductible unless the
  261  natural gas fuel retailer has allowed 50 percent of the
  262  allowance provided by this section to a purchaser that has a
  263  valid wholesaler or terminal supplier license. This allowance is
  264  not deductible unless payment of applicable taxes is made on or
  265  before the 20th day of the month. This subsection may not be
  266  construed as authorizing a deduction from the constitutional
  267  fuel tax or the fuel sales tax.
  268         (2) Upon the electronic filing of the monthly report, each
  269  natural gas fuel retailer shall pay the department the full
  270  amount of natural gas fuel taxes for the preceding month at the
  271  rate provided in s. 206.9955, less the amount allowed the
  272  natural gas fuel retailer for services and expenses as provided
  273  in subsection (1).
  274         (3) The department may authorize a quarterly return and
  275  payment of taxes when the taxes remitted by the natural gas fuel
  276  retailer for the preceding quarter did not exceed $100, and the
  277  department may authorize a semiannual return and payment of
  278  taxes when the taxes remitted by the natural gas fuel retailer
  279  for the preceding 6 months did not exceed $200.
  280         (4) In addition to the allowance authorized by subsection
  281  (1), every natural gas fuel retailer is entitled to a deduction
  282  of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) and
  283  (c), on account of services and expenses incurred due to
  284  compliance with the requirements of this part. This allowance
  285  may not be deductible unless payment of the tax is made on or
  286  before the 20th day of the month.
  287         Section 11. Section 206.9965, Florida Statutes, is created
  288  to read:
  289         206.9965Exemptions and refunds; natural gas fuel
  290  retailers.—
  291         (1) Effective January 1, 2019, natural gas fuel may be
  292  purchased from natural gas fuel retailers exempt from the tax
  293  imposed by this part when used or purchased for the following:
  294         (a) Exclusive use by the United States or its departments
  295  or agencies. Exclusive use by the United States or its
  296  departments and agencies means the consumption by the United
  297  States or its departments or agencies of the natural gas fuel in
  298  a motor vehicle or used to propel any form of vehicle, machine,
  299  or mechanical contrivance.
  300         (b) Use for an internal combustion engine or motor to
  301  propel any form of vehicle, machine, or mechanical contrivance
  302  for agricultural purposes as defined in s. 206.41(4)(c).
  303         (c) Uses as provided in s. 206.874(3).
  304         (d) Use by vehicles operated by state and local government
  305  agencies.
  306         (e) Individual use resulting from residential refueling
  307  devices located at a person’s primary residence.
  308         (f) Purchases of natural gas fuel between licensed natural
  309  gas fuel retailers. A natural gas fuel retailer that sells tax
  310  paid natural gas fuel to another natural gas fuel retailer may
  311  take a credit on its monthly return or may file a claim for
  312  refund with the Chief Financial Officer pursuant to s. 215.26.
  313  All sales of natural gas fuel between natural gas fuel retailers
  314  must be documented on invoices or other evidence of the sale of
  315  such fuel and the seller shall retain a copy of the purchaser’s
  316  natural gas fuel retailer license.
  317         Section 12. Section 206.879, Florida Statutes, is
  318  transferred and renumbered as section 206.997, Florida Statutes,
  319  and amended to read:
  320         206.997 206.879 State and local alternative fuel user fee
  321  clearing trust funds; distribution.—
  322         (1) Notwithstanding the provisions of s. 206.875, the
  323  revenues from the natural gas fuel tax imposed by s. 206.9955
  324  state alternative fuel fees imposed by s. 206.877 shall be
  325  deposited into the State Alternative Fuel User Fee Clearing
  326  Trust Fund, which is hereby created. After deducting the service
  327  charges provided in s. 215.20, the proceeds in this trust fund
  328  shall be distributed as follows: one-half of the proceeds in
  329  calendar year 2019 and one-fifth of the proceeds in calendar
  330  year 1991, one-third of the proceeds in calendar year 1992,
  331  three-sevenths of the proceeds in calendar year 1993, and one
  332  half of the proceeds in each calendar year thereafter shall be
  333  transferred to the State Transportation Trust Fund; the
  334  remainder shall be distributed as follows: 50 percent shall be
  335  transferred to the State Board of Administration for
  336  distribution according to the provisions of s. 16, Art. IX of
  337  the State Constitution of 1885, as amended; 25 percent shall be
  338  transferred to the Revenue Sharing Trust Fund for
  339  Municipalities; and the remaining 25 percent shall be
  340  distributed using the formula contained in s. 206.60(1).
  341         (2) Notwithstanding the provisions of s. 206.875, the
  342  revenues from the local alternative fuel fees imposed in lieu of
  343  s. 206.87(1)(b) or (c) shall be deposited into The Local
  344  Alternative Fuel User Fee Clearing Trust Fund, which is hereby
  345  created. After deducting the service charges provided in s.
  346  215.20, the proceeds in this trust fund shall be returned
  347  monthly to the appropriate county.
  348         Section 13. (1) The Local Alternative Fuel User Fee
  349  Clearing Trust Fund within the Department of Revenue is
  350  terminated.
  351         (2) The Department of Revenue shall pay any outstanding
  352  debts or obligations of the terminated fund as soon as
  353  practicable, and the Chief Financial Officer shall close out and
  354  remove the terminated fund from various state accounting systems
  355  using generally accepted accounting principles concerning
  356  warrants outstanding, assets, and liabilities.
  357         Section 14. Section 206.998, Florida Statutes, is created
  358  to read:
  359         206.998Applicability of specified sections of parts I and
  360  II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
  361  206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
  362  206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
  363  206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
  364  206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
  365  206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
  366  206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
  367  206.608, and 206.61, Florida Statutes, of part I of this chapter
  368  and ss. 206.86, 206.872, 206.874, 206.8745, 206.88, 206.90, and
  369  206.93, Florida Statutes, of part II of this chapter shall, as
  370  far as lawful or practicable, be applicable to the tax levied
  371  and imposed and to the collection thereof as if fully set out in
  372  this part. However, any provision of any such section does not
  373  apply if it conflicts with any provision of this part.
  374         Section 15. Paragraph (d) of subsection (2) of section
  375  212.055, Florida Statutes, is amended to read:
  376         212.055 Discretionary sales surtaxes; legislative intent;
  377  authorization and use of proceeds.—It is the legislative intent
  378  that any authorization for imposition of a discretionary sales
  379  surtax shall be published in the Florida Statutes as a
  380  subsection of this section, irrespective of the duration of the
  381  levy. Each enactment shall specify the types of counties
  382  authorized to levy; the rate or rates which may be imposed; the
  383  maximum length of time the surtax may be imposed, if any; the
  384  procedure which must be followed to secure voter approval, if
  385  required; the purpose for which the proceeds may be expended;
  386  and such other requirements as the Legislature may provide.
  387  Taxable transactions and administrative procedures shall be as
  388  provided in s. 212.054.
  389         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
  390         (d) The proceeds of the surtax authorized by this
  391  subsection and any accrued interest shall be expended by the
  392  school district, within the county and municipalities within the
  393  county, or, in the case of a negotiated joint county agreement,
  394  within another county, to finance, plan, and construct
  395  infrastructure; to acquire land for public recreation,
  396  conservation, or protection of natural resources; to provide
  397  loans, grants, or rebates to residential or commercial property
  398  owners who make energy efficiency improvements to their
  399  residential or commercial property, if a local government
  400  ordinance authorizing such use is approved by referendum; or to
  401  finance the closure of county-owned or municipally owned solid
  402  waste landfills that have been closed or are required to be
  403  closed by order of the Department of Environmental Protection.
  404  Any use of the proceeds or interest for purposes of landfill
  405  closure before July 1, 1993, is ratified. The proceeds and any
  406  interest may not be used for the operational expenses of
  407  infrastructure, except that a county that has a population of
  408  fewer than 75,000 and that is required to close a landfill may
  409  use the proceeds or interest for long-term maintenance costs
  410  associated with landfill closure. Counties, as defined in s.
  411  125.011, and charter counties may, in addition, use the proceeds
  412  or interest to retire or service indebtedness incurred for bonds
  413  issued before July 1, 1987, for infrastructure purposes, and for
  414  bonds subsequently issued to refund such bonds. Any use of the
  415  proceeds or interest for purposes of retiring or servicing
  416  indebtedness incurred for refunding bonds before July 1, 1999,
  417  is ratified.
  418         1. For the purposes of this paragraph, the term
  419  “infrastructure” means:
  420         a. Any fixed capital expenditure or fixed capital outlay
  421  associated with the construction, reconstruction, or improvement
  422  of public facilities that have a life expectancy of 5 or more
  423  years and any related land acquisition, land improvement,
  424  design, and engineering costs.
  425         b. A fire department vehicle, an emergency medical service
  426  vehicle, a sheriff’s office vehicle, a police department
  427  vehicle, or any other vehicle, and the equipment necessary to
  428  outfit the vehicle for its official use or equipment that has a
  429  life expectancy of at least 5 years.
  430         c. Any expenditure for the construction, lease, or
  431  maintenance of, or provision of utilities or security for,
  432  facilities, as defined in s. 29.008.
  433         d. Any fixed capital expenditure or fixed capital outlay
  434  associated with the improvement of private facilities that have
  435  a life expectancy of 5 or more years and that the owner agrees
  436  to make available for use on a temporary basis as needed by a
  437  local government as a public emergency shelter or a staging area
  438  for emergency response equipment during an emergency officially
  439  declared by the state or by the local government under s.
  440  252.38. Such improvements are limited to those necessary to
  441  comply with current standards for public emergency evacuation
  442  shelters. The owner must enter into a written contract with the
  443  local government providing the improvement funding to make the
  444  private facility available to the public for purposes of
  445  emergency shelter at no cost to the local government for a
  446  minimum of 10 years after completion of the improvement, with
  447  the provision that the obligation will transfer to any
  448  subsequent owner until the end of the minimum period.
  449         e. Any land acquisition expenditure for a residential
  450  housing project in which at least 30 percent of the units are
  451  affordable to individuals or families whose total annual
  452  household income does not exceed 120 percent of the area median
  453  income adjusted for household size, if the land is owned by a
  454  local government or by a special district that enters into a
  455  written agreement with the local government to provide such
  456  housing. The local government or special district may enter into
  457  a ground lease with a public or private person or entity for
  458  nominal or other consideration for the construction of the
  459  residential housing project on land acquired pursuant to this
  460  sub-subparagraph.
  461         2. For the purposes of this paragraph, the term “energy
  462  efficiency improvement” means any energy conservation and
  463  efficiency improvement that reduces consumption through
  464  conservation or a more efficient use of electricity, natural
  465  gas, propane, or other forms of energy on the property,
  466  including, but not limited to, air sealing; installation of
  467  insulation; installation of energy-efficient heating, cooling,
  468  or ventilation systems; installation of solar panels; building
  469  modifications to increase the use of daylight or shade;
  470  replacement of windows; installation of energy controls or
  471  energy recovery systems; installation of electric vehicle
  472  charging equipment; installation of systems for natural gas fuel
  473  as defined in s. 206.9951; and installation of efficient
  474  lighting equipment.
  475         3. Notwithstanding any other provision of this subsection,
  476  a local government infrastructure surtax imposed or extended
  477  after July 1, 1998, may allocate up to 15 percent of the surtax
  478  proceeds for deposit into in a trust fund within the county’s
  479  accounts created for the purpose of funding economic development
  480  projects having a general public purpose of improving local
  481  economies, including the funding of operational costs and
  482  incentives related to economic development. The ballot statement
  483  must indicate the intention to make an allocation under the
  484  authority of this subparagraph.
  485         Section 16. This act shall take effect January 1, 2014.
  486  
  487  ================= T I T L E  A M E N D M E N T ================
  488         And the title is amended as follows:
  489         Delete everything before the enacting clause
  490  and insert:
  491                        A bill to be entitled                      
  492         An act relating to natural gas motor fuel; amending s.
  493         206.86, F.S.; deleting definitions for the terms
  494         “alternative fuel” and “natural gasoline”; amending s.
  495         206.87, F.S.; conforming a cross-reference; repealing
  496         s. 206.877, F.S., relating to the annual decal fee
  497         program for motor vehicles powered by alternative
  498         fuels; repealing s. 206.89, F.S., relating to the
  499         requirements for alternative fuel retailer licenses;
  500         amending s. 206.91, F.S.; making grammatical and
  501         technical changes; providing a directive to the
  502         Division of Law Revision and Information; creating s.
  503         206.9951, F.S.; providing definitions; creating s.
  504         206.9952, F.S.; establishing requirements for natural
  505         gas fuel retailer licenses; creating s. 206.9955,
  506         F.S.; providing calculations for a motor fuel
  507         equivalent gallon; providing for the levy of the
  508         natural gas fuel tax; authorizing the Department of
  509         Revenue to adopt rules; creating s. 206.996, F.S.;
  510         establishing requirements for monthly reports of
  511         natural gas fuel retailers; providing that reports are
  512         made under the penalties of perjury; allowing natural
  513         gas fuel retailers to seek a deduction of the tax
  514         levied under specified conditions; creating s.
  515         206.9965, F.S.; providing exemptions and refunds from
  516         the natural gas fuel tax; transferring, renumbering,
  517         and amending s.206.879, F.S; revising provisions
  518         relating to the State Alternative Fuel User Fee
  519         Clearing Trust Fund; terminating the Local Alternative
  520         Fuel User Fee Clearing Trust Fund within the
  521         Department of Revenue; prescribing procedures for the
  522         termination of the trust fund; creating s. 206.998,
  523         F.S.; providing for the applicability of specified
  524         sections of parts I and II of ch. 206, F.S.; amending
  525         s. 212.055, F.S.; conforming a cross-reference;
  526         providing an effective date.