Florida Senate - 2013 COMMITTEE AMENDMENT
Bill No. SB 560
Barcode 117894
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
02/21/2013 .
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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:
113 206.9951 Definitions.—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:
137 206.9952 Application 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:
187 206.9955 Levy 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:
239 206.996 Monthly 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:
289 206.9965 Exemptions 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:
359 206.998 Applicability 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.