Florida Senate - 2013 SB 560
By Senator Simpson
18-00234B-13 2013560__
1 A bill to be entitled
2 An act relating to natural gas motor fuel; amending s.
3 206.86, F.S.; deleting definitions for the terms
4 “alternative fuel” and “natural gasoline”; amending s.
5 206.87, F.S.; conforming a cross-reference; repealing
6 s. 206.877, F.S., relating to the annual decal fee
7 program for alternative fuel powered motor vehicles;
8 repealing s. 206.89, F.S., relating to the
9 requirements for alternative fuel retailer licenses;
10 amending s. 206.91, F.S.; conforming a cross
11 reference; providing a directive to the Division of
12 Law Revision and Information; creating s. 206.9951,
13 F.S.; providing definitions; creating s. 206.9952,
14 F.S.; establishing requirements for natural gas fuel
15 retailer licenses; creating s. 206.9955, F.S.;
16 providing calculations for a motor fuel equivalent
17 gallon; providing for the levy of the natural gas fuel
18 tax; authorizing the department to adopt rules;
19 creating s. 206.996, F.S.; establishing requirements
20 for monthly reports of natural gas fuel retailers;
21 providing that reports are made under the penalties of
22 perjury; allowing natural gas fuel retailers to seek a
23 deduction of the tax levied under specified
24 conditions; creating s. 206.9965, F.S.; providing
25 exemptions and refunds from the natural gas fuel tax;
26 transferring, renumbering, and amending s.206.879,
27 F.S; revising provisions relating to the State
28 Alternative Fuel User Fee Clearing Trust Fund;
29 terminating the Local Alternative Fuel User Fee
30 Clearing Trust Fund within the Department of Revenue;
31 prescribing procedures for the termination of the
32 trust fund; creating s. 206.9975, F.S.; establishing
33 the Natural Gas Fuel Vehicle Investment Program;
34 providing for funding of the program; authorizing the
35 Department of Agriculture and Consumer Services to
36 initiate rulemaking by a specified date; providing a
37 repeal date; creating s. 206.998, F.S.; providing for
38 the applicability of specified sections of parts I and
39 II of ch. 206, F.S.; amending s. 212.055, F.S.;
40 conforming a cross-reference; providing effective
41 dates.
42
43 Be It Enacted by the Legislature of the State of Florida:
44
45 Section 1. Section 206.86, Florida Statutes, is amended to
46 read:
47 206.86 Definitions.—As used in this part:
48 (1) “Diesel fuel” means all petroleum distillates commonly
49 known as diesel #2, biodiesel, or any other product blended with
50 diesel or any product placed into the storage supply tank of a
51 diesel-powered motor vehicle.
52 (2) “Taxable diesel fuel” or “fuel” means any diesel fuel
53 not held in bulk storage at a terminal and which has not been
54 dyed for exempt use in accordance with Internal Revenue Code
55 requirements.
56 (3) “User” includes any person who uses diesel fuels within
57 this state for the propulsion of a motor vehicle on the public
58 highways of this state, even though the motor is also used for a
59 purpose other than the propulsion of the vehicle.
60 (4) “Alternative fuel” means any liquefied petroleum gas
61 product or compressed natural gas product or combination thereof
62 used in an internal combustion engine or motor to propel any
63 form of vehicle, machine, or mechanical contrivance. This term
64 includes, but is not limited to, all forms of fuel commonly or
65 commercially known or sold as natural gasoline, butane gas,
66 propane gas, or any other form of liquefied petroleum gas or
67 compressed natural gas.
68 (5) “Natural gasoline” is a liquid hydrocarbon that is
69 produced by natural gas and must be blended with other liquid
70 petroleum products to produce motor fuel.
71 (4)(6) “Removal” means any physical transfer of diesel fuel
72 and any use of diesel fuel other than as a material in the
73 production of diesel fuel.
74 (5)(7) “Blender” means any person who that produces blended
75 diesel fuel outside the bulk transfer/terminal system.
76 (6)(8) “Colorless marker” means material that is not
77 perceptible to the senses until the diesel fuel into which it is
78 introduced is subjected to a scientific test.
79 (7)(9) “Dyed diesel fuel” means diesel fuel that is dyed in
80 accordance with United States Environmental Protection Agency or
81 Internal Revenue Service requirements for high sulfur diesel
82 fuel or low sulfur diesel fuel.
83 (8)(10) “Ultimate vendor” means a licensee that sells
84 undyed diesel fuel to the United States or its departments or
85 agencies in bulk lots of not less than 500 gallons in each
86 delivery or to the user of the diesel fuel for use on a farm for
87 farming purposes.
88 (9)(11) “Local government user of diesel fuel” means any
89 county, municipality, or school district licensed by the
90 department to use untaxed diesel fuel in motor vehicles.
91 (10)(12) “Mass transit system” means any licensed local
92 transportation company providing local bus service that is open
93 to the public and that travels regular routes.
94 (11)(13) “Diesel fuel registrant” means anyone required by
95 this chapter to be licensed to remit diesel fuel taxes,
96 including, but not limited to, terminal suppliers, importers,
97 local government users of diesel fuel, and mass transit systems.
98 (12)(14) “Biodiesel” means any product made from
99 nonpetroleum-based oils or fats which is suitable for use in
100 diesel-powered engines. Biodiesel is also referred to as alkyl
101 esters.
102 (13)(15) “Biodiesel manufacturer” means those industrial
103 plants, regardless of capacity, where organic products are used
104 in the production of biodiesel. This includes businesses that
105 process or blend organic products that are marketed as
106 biodiesel.
107 Section 2. Paragraph (a) of subsection (1) of section
108 206.87, Florida Statutes, is amended to read:
109 206.87 Levy of tax.—
110 (1)(a) An excise tax of 4 cents per gallon is hereby
111 imposed upon each net gallon of diesel fuel subject to the tax
112 under subsection (2), except alternative fuels which are subject
113 to the fee imposed by s. 206.877.
114 Section 3. Section 206.877, Florida Statutes, is repealed.
115 Section 4. Section 206.89, Florida Statutes, is repealed.
116 Section 5. Subsection (1) of section 206.91, Florida
117 Statutes, is amended to read:
118 206.91 Tax reports; computation and payment of tax.—
119 (1) For the purpose of determining the amount of taxes
120 imposed by s. 206.87, each diesel fuel registrant shall, not
121 later than the 20th day of each calendar month, mail to the
122 department, on forms prescribed by the department, monthly
123 reports that provide which shall show such information on
124 inventories, purchases, nontaxable disposals, and taxable sales
125 in gallons of diesel fuel and alternative fuel, for the
126 preceding calendar month as may be required by the department.
127 However, if the 20th day falls on a Saturday, a Sunday, or a
128 federal or state legal holiday, returns shall be accepted if
129 postmarked on the next succeeding workday. The reports must
130 include, shall contain or be verified by, a written declaration
131 stating that they are such report is made under the penalties of
132 perjury. The diesel fuel registrant shall deduct from the amount
133 of taxes shown by the report to be payable an amount equivalent
134 to .67 percent of the taxes on diesel fuel imposed by s.
135 206.87(1)(a) and (e), which deduction is hereby allowed to the
136 diesel fuel registrant on account of services and expenses in
137 complying with the provisions of this part. The allowance on
138 taxable gallons of diesel fuel sold to persons licensed under
139 this chapter is not shall not be deductible unless the diesel
140 fuel registrant has allowed 50 percent of the allowance provided
141 by this section to a purchaser with a valid wholesaler or
142 terminal supplier license. This allowance is not shall not be
143 deductible unless payment of the taxes is made on or before the
144 20th day of the month as herein required in this subsection.
145 Nothing in This subsection does not shall be construed to
146 authorize a deduction from the constitutional fuel tax or fuel
147 sales tax.
148 Section 6. The Division of Law Revision and Information is
149 requested to create part V of chapter 206, Florida Statutes,
150 consisting of ss. 206.9951-206.998, entitled “NATURAL GAS FUEL.”
151 Section 7. Section 206.9951, Florida Statutes, is created
152 to read:
153 206.9951 Definitions.—As used in this part, the term:
154 (1) “Motor fuel equivalent gallon” means the volume of
155 natural gas fuel it takes to equal the energy content of 1
156 gallon of motor fuel.
157 (2) “Natural gas fuel” means any liquefied petroleum gas
158 product, compressed natural gas product, or combination thereof
159 used in an internal combustion engine or motor to propel any
160 form of vehicle, machine, or mechanical contrivance. This term
161 includes, but is not limited to, all forms of fuel commonly or
162 commercially known or sold as natural gasoline, butane gas,
163 propane gas, or any other form of liquefied petroleum gas,
164 compressed natural gas, or liquefied natural gas.
165 (3) “Natural gas fuel retailer” means any person who sells
166 natural gas fuel to be placed into the fuel supply system of a
167 motor vehicle or used to propel any form of vehicle, machine, or
168 mechanical contrivance.
169 (4) “Natural gasoline” is a liquid hydrocarbon that is
170 produced by natural gas and must be blended with other liquid
171 petroleum products to produce motor fuel.
172 (5) “Person” means a natural person, corporation,
173 copartnership, firm, company, agency, or association; a state
174 agency; or a political subdivision of the state.
175 Section 8. Section 206.9952, Florida Statutes, is created
176 to read:
177 206.9952 Application for license as a natural gas fuel
178 retailer.—
179 (1) It is unlawful for any person to engage in business as
180 a natural gas fuel retailer within this state unless he or she
181 is the holder of a valid license issued by the department to
182 engage in such business.
183 (2) A person who has facilities for placing natural gas
184 fuel into the supply system of an internal combustion engine
185 fueled by individual portable containers of 10 gallons or less
186 is not required to be licensed as a natural gas fuel retailer,
187 provided that the fuel is only used for exempt purposes.
188 (3) Any person who acts as a natural gas fuel retailer and
189 does not hold a valid natural gas fuel retailer license shall
190 pay a penalty of 25 percent of the tax assessed on the total
191 purchases made during the unlicensed period.
192 (4) To procure a natural gas fuel retailer license, a
193 person shall file an application and a bond with the department
194 on a form prescribed by the department. The department may not
195 issue a license upon the receipt of any application unless it is
196 accompanied by a bond.
197 (5) When a natural gas fuel retailer license application is
198 filed by a person whose previous license was canceled for cause
199 by the department or the department believes that such
200 application was not filed in good faith or is filed by another
201 person as a subterfuge for the actual person in interest whose
202 previous license has been canceled, the department may, if
203 evidence warrants, refuse to issue a license for such an
204 application.
205 (6) Upon the department’s issuance of a natural gas fuel
206 retailer license, such license remains in effect so long as the
207 natural gas fuel retailer is in compliance with the requirements
208 of this part.
209 (7) Such license may not be assigned and is valid only for
210 the natural gas fuel retailer in whose name the license is
211 issued. The license shall be displayed conspicuously by the
212 natural gas fuel retailer in the principal place of business for
213 which the license was issued.
214 (8) With the exception of a state or federal agency or a
215 political subdivision licensed under this chapter, each person,
216 as defined in this part, who operates as a natural gas fuel
217 retailer shall report monthly to the department and pay a tax on
218 all natural gas fuel purchases.
219 (9) The license application requires a license fee of $5.
220 Each license shall be renewed annually by submitting a
221 reapplication and the license fee to the department. The license
222 fee shall be paid to the department for deposit into the General
223 Revenue Fund.
224 Section 9. Section 206.9955, Florida Statutes, is created
225 to read:
226 206.9955 Levy of natural gas fuel tax.—
227 (1) The motor fuel equivalent gallon means the following
228 for:
229 (a) Compressed natural gas gallon: 5.66 pounds, or per each
230 126.67 cubic feet.
231 (b) Liquefied natural gas gallon: 6.22 pounds.
232 (c) Liquefied petroleum gas gallon: 1.35 gallons.
233 (2)(a) An excise tax of 4 cents shall be imposed upon each
234 motor fuel equivalent gallon of natural gas fuel.
235 (b) An additional tax of 1 cent shall be imposed upon each
236 motor fuel equivalent gallon of natural gas fuel, which is
237 designated as the “ninth-cent fuel tax.”
238 (c) An additional tax of 6 cents shall be imposed on each
239 motor fuel equivalent gallon of natural gas fuel by each county,
240 which is designated as the “local option fuel tax.”
241 (d) An additional tax is imposed on each motor fuel
242 equivalent gallon of natural gas fuel, which is designated as
243 the “State Comprehensive Enhanced Transportation System Tax,” at
244 a rate determined pursuant to this paragraph. Each calendar
245 year, the department shall determine the tax rate applicable to
246 the sale of natural gas fuel for the following 12-month period
247 beginning January 1, rounded to the nearest tenth of a cent, by
248 adjusting the initially established tax rate of 6.9 cents per
249 gallon by the percentage change in the average of the Consumer
250 Price Index issued by the United States Department of Labor for
251 the most recent 12-month period ending September 30.
252 (e)1. An additional tax is imposed on each motor fuel
253 equivalent gallon of natural gas fuel for the privilege of
254 selling natural gas fuel and is designated as the “fuel sales
255 tax.” Each calendar year, the department shall determine the tax
256 rate applicable to the sale of natural gas fuel, rounded to the
257 nearest tenth of a cent, for the following 12-month period
258 beginning January 1. The tax rate is calculated by adjusting the
259 initially established tax rate of 12.9 cents per gallon by the
260 percentage change in the average of the Consumer Price Index
261 issued by the United States Department of Labor for the most
262 recent 12-month period ending September 30.
263 2. The department is authorized to adopt rules and publish
264 forms to administer this paragraph.
265 (3) Unless otherwise provided by this chapter, the taxes
266 specified in subsection (2) are imposed on natural gas fuel when
267 it is placed into the fuel supply tank of a motor vehicle or
268 used to propel any form of vehicle, machine, or mechanical
269 contrivance. The person liable for payment of the taxes imposed
270 by this section is the person selling the fuel to the end user,
271 where the fuel is placed into the fuel supply tank of a motor
272 vehicle or used to propel any form of vehicle, machine, or
273 mechanical contrivance.
274 Section 10. Section 206.996, Florida Statutes, is created
275 to read:
276 206.996 Monthly reports by natural gas fuel retailers;
277 deductions.—
278 (1) For the purpose of determining the amount of taxes
279 imposed by s. 206.9955, each natural gas fuel retailer shall
280 file, no later than the 20th day of each month, monthly reports
281 electronically with the department showing information on
282 inventory, purchases, nontaxable disposals, and taxable sales in
283 gallons of natural gas fuel for the preceding month. However, if
284 the 20th day of the month falls on a Saturday, Sunday, or
285 federal or state legal holiday, a return must be accepted if it
286 is electronically filed on the next succeeding business day. The
287 reports must include, or be verified by, a written declaration
288 stating that such report is made under the penalties of perjury.
289 The natural gas fuel retailer shall deduct from the amount of
290 taxes shown by the report to be payable as an amount equivalent
291 to .67 percent of the taxes on natural gas fuel imposed by s.
292 206.9955(2)(a) and (e), which deduction is allowed to the
293 natural gas fuel retailer to compensate it for services rendered
294 and expenses incurred in complying with the requirements of this
295 part. The allowance on taxable gallons of natural gas fuel sold
296 to persons licensed under this part is not deductible unless the
297 natural gas fuel retailer has allowed 50 percent of the
298 allowance provided by this section to a purchaser that has a
299 valid wholesaler or terminal supplier license. This allowance is
300 not deductible unless payment of applicable taxes is made on or
301 before the 20th day of the month. This subsection may not be
302 construed as authorizing a deduction from the constitutional
303 fuel tax or the fuel sales tax.
304 (2) Upon the electronic filing of the monthly report, each
305 natural gas fuel retailer shall pay the department the full
306 amount of natural gas fuel taxes for the preceding month at the
307 rate provided in s. 206.9955, less the amount allowed the
308 natural gas fuel retailer for services and expenses as provided
309 in subsection (1).
310 (3) The department may authorize a quarterly return and
311 payment of taxes when the taxes remitted by the natural gas fuel
312 retailer for the preceding quarter did not exceed $100, and the
313 department may authorize a semiannual return and payment of
314 taxes when the taxes remitted by the natural gas fuel retailer
315 for the preceding 6 months did not exceed $200.
316 (4) In addition to the allowance authorized by subsection
317 (1), every natural gas fuel retailer is entitled to a deduction
318 of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) and
319 (c), on account of services and expenses incurred due to
320 compliance with the requirements of this part. This allowance
321 may not be deductible unless payment of the tax is made on or
322 before the 20th day of the month.
323 Section 11. Section 206.9965, Florida Statutes, is created
324 to read:
325 206.9965 Exemptions and refunds; natural gas fuel
326 retailers.—
327 (1) Natural gas fuel may be purchased from natural gas fuel
328 retailers exempt from the tax imposed by this part when used or
329 purchased for the following:
330 (a) Exclusive use by the United States or its departments
331 or agencies. Exclusive use by the United States or its
332 departments and agencies means the consumption by the United
333 States or its departments or agencies of the natural gas fuel in
334 a motor vehicle or used to propel any form of vehicle, machine,
335 or mechanical contrivance.
336 (b) Use for an internal combustion engine or motor to
337 propel any form of vehicle, machine, or mechanical contrivance
338 for agricultural purposes as defined in s. 206.41(4)(c).
339 (c) Uses as provided in s. 206.874(3), and use by vehicles
340 operated by state and local government agencies.
341 (d) Individual use resulting from residential refueling
342 devices located at a person’s primary residence.
343 (e) Purchases of natural gas fuel between licensed natural
344 gas fuel retailers. A natural gas fuel retailer that sells tax
345 paid natural gas fuel to another natural gas fuel retailer may
346 take a credit on its monthly return or may file a claim for
347 refund with the Chief Financial Officer pursuant to s. 215.26.
348 All sales of natural gas fuel between natural gas fuel retailers
349 must be documented on invoices or other evidence of the sale of
350 such fuel and the seller shall retain a copy of the purchaser’s
351 natural gas fuel retailer license.
352 Section 12. Section 206.879, Florida Statutes, is
353 transferred and renumbered as section 206.997, Florida Statutes,
354 and amended to read:
355 206.997 206.879 State and local alternative fuel user fee
356 clearing trust funds; distribution.—
357 (1) Notwithstanding the provisions of s. 206.875, the
358 revenues from the from the natural gas fuel tax imposed by s.
359 206.9955 state alternative fuel fees imposed by s. 206.877 shall
360 be deposited into the State Alternative Fuel User Fee Clearing
361 Trust Fund, which is hereby created. After deducting the service
362 charges provided in s. 215.20, the proceeds in this trust fund
363 shall be distributed as follows: one-half of the proceeds in
364 calendar year 2014 and one-fifth of the proceeds in calendar
365 year 1991, one-third of the proceeds in calendar year 1992,
366 three-sevenths of the proceeds in calendar year 1993, and one
367 half of the proceeds in each calendar year thereafter shall be
368 transferred to the State Transportation Trust Fund; the
369 remainder shall be distributed as follows: 50 percent shall be
370 transferred to the State Board of Administration for
371 distribution according to the provisions of s. 16, Art. IX of
372 the State Constitution of 1885, as amended; 25 percent shall be
373 transferred to the Revenue Sharing Trust Fund for
374 Municipalities; and the remaining 25 percent shall be
375 distributed using the formula contained in s. 206.60(1).
376 (2) Notwithstanding the provisions of s. 206.875, the
377 revenues from the local alternative fuel fees imposed in lieu of
378 s. 206.87(1)(b) or (c) shall be deposited into The Local
379 Alternative Fuel User Fee Clearing Trust Fund, which is hereby
380 created. After deducting the service charges provided in s.
381 215.20, the proceeds in this trust fund shall be returned
382 monthly to the appropriate county.
383 Section 13. (1) The Local Alternative Fuel User Fee
384 Clearing Trust Fund within the Department of Revenue is
385 terminated.
386 (2) The Department of Revenue shall pay any outstanding
387 debts or obligations of the terminated fund as soon as
388 practicable, and the Chief Financial Officer shall close out and
389 remove the terminated fund from various state accounting systems
390 using generally accepted accounting principles concerning
391 warrants outstanding, assets, and liabilities.
392 Section 14. Section 206.9975, Florida Statutes, is created
393 to read:
394 206.9975 Natural gas fuel vehicle investment program.—In
395 order to reduce transportation costs for businesses and
396 residents of this state and make freight mobility investments
397 that contribute to the economic growth of this state, 2 percent
398 of the proceeds of the tax levied pursuant to ss. 206.41(1)(f),
399 206.87(1)(d), and 206.9955(2)(d) shall be deposited into the
400 General Inspection Trust Fund under s. 570.20. The funds
401 collected shall be used to provide rebates for the incremental
402 cost or purchase of natural gas fuel vehicles. The Department of
403 Agriculture and Consumer Services shall initiate rulemaking by
404 January 1, 2014, to establish guidelines for the rebate program.
405 This section is effective July 1, 2013 and expires July 1, 2018.
406 Section 15. Section 206.998, Florida Statutes, is created
407 to read:
408 206.998 Applicability of specified sections of parts I and
409 II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
410 206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
411 206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
412 206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
413 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
414 206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
415 206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
416 206.608, and 206.61, Florida Statutes, of part I of this chapter
417 and ss. 206.86, 206.872, 206.874, 206.8745, 206.88, 206.90, and
418 206.93, Florida Statutes, of part II of this chapter shall, as
419 far as lawful or practicable, be applicable to the tax levied
420 and imposed and to the collection thereof as if fully set out in
421 this part. However, any provision of any such section does not
422 apply if it conflicts with any provision of this part.
423 Section 16. Paragraph (d) of subsection (2) of section
424 212.055, Florida Statutes, is amended to read:
425 212.055 Discretionary sales surtaxes; legislative intent;
426 authorization and use of proceeds.—It is the legislative intent
427 that any authorization for imposition of a discretionary sales
428 surtax shall be published in the Florida Statutes as a
429 subsection of this section, irrespective of the duration of the
430 levy. Each enactment shall specify the types of counties
431 authorized to levy; the rate or rates which may be imposed; the
432 maximum length of time the surtax may be imposed, if any; the
433 procedure which must be followed to secure voter approval, if
434 required; the purpose for which the proceeds may be expended;
435 and such other requirements as the Legislature may provide.
436 Taxable transactions and administrative procedures shall be as
437 provided in s. 212.054.
438 (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
439 (d) The proceeds of the surtax authorized by this
440 subsection and any accrued interest shall be expended by the
441 school district, within the county and municipalities within the
442 county, or, in the case of a negotiated joint county agreement,
443 within another county, to finance, plan, and construct
444 infrastructure; to acquire land for public recreation,
445 conservation, or protection of natural resources; to provide
446 loans, grants, or rebates to residential or commercial property
447 owners who make energy efficiency improvements to their
448 residential or commercial property, if a local government
449 ordinance authorizing such use is approved by referendum; or to
450 finance the closure of county-owned or municipally owned solid
451 waste landfills that have been closed or are required to be
452 closed by order of the Department of Environmental Protection.
453 Any use of the proceeds or interest for purposes of landfill
454 closure before July 1, 1993, is ratified. The proceeds and any
455 interest may not be used for the operational expenses of
456 infrastructure, except that a county that has a population of
457 fewer than 75,000 and that is required to close a landfill may
458 use the proceeds or interest for long-term maintenance costs
459 associated with landfill closure. Counties, as defined in s.
460 125.011, and charter counties may, in addition, use the proceeds
461 or interest to retire or service indebtedness incurred for bonds
462 issued before July 1, 1987, for infrastructure purposes, and for
463 bonds subsequently issued to refund such bonds. Any use of the
464 proceeds or interest for purposes of retiring or servicing
465 indebtedness incurred for refunding bonds before July 1, 1999,
466 is ratified.
467 1. For the purposes of this paragraph, the term
468 “infrastructure” means:
469 a. Any fixed capital expenditure or fixed capital outlay
470 associated with the construction, reconstruction, or improvement
471 of public facilities that have a life expectancy of 5 or more
472 years and any related land acquisition, land improvement,
473 design, and engineering costs.
474 b. A fire department vehicle, an emergency medical service
475 vehicle, a sheriff’s office vehicle, a police department
476 vehicle, or any other vehicle, and the equipment necessary to
477 outfit the vehicle for its official use or equipment that has a
478 life expectancy of at least 5 years.
479 c. Any expenditure for the construction, lease, or
480 maintenance of, or provision of utilities or security for,
481 facilities, as defined in s. 29.008.
482 d. Any fixed capital expenditure or fixed capital outlay
483 associated with the improvement of private facilities that have
484 a life expectancy of 5 or more years and that the owner agrees
485 to make available for use on a temporary basis as needed by a
486 local government as a public emergency shelter or a staging area
487 for emergency response equipment during an emergency officially
488 declared by the state or by the local government under s.
489 252.38. Such improvements are limited to those necessary to
490 comply with current standards for public emergency evacuation
491 shelters. The owner must enter into a written contract with the
492 local government providing the improvement funding to make the
493 private facility available to the public for purposes of
494 emergency shelter at no cost to the local government for a
495 minimum of 10 years after completion of the improvement, with
496 the provision that the obligation will transfer to any
497 subsequent owner until the end of the minimum period.
498 e. Any land acquisition expenditure for a residential
499 housing project in which at least 30 percent of the units are
500 affordable to individuals or families whose total annual
501 household income does not exceed 120 percent of the area median
502 income adjusted for household size, if the land is owned by a
503 local government or by a special district that enters into a
504 written agreement with the local government to provide such
505 housing. The local government or special district may enter into
506 a ground lease with a public or private person or entity for
507 nominal or other consideration for the construction of the
508 residential housing project on land acquired pursuant to this
509 sub-subparagraph.
510 2. For the purposes of this paragraph, the term “energy
511 efficiency improvement” means any energy conservation and
512 efficiency improvement that reduces consumption through
513 conservation or a more efficient use of electricity, natural
514 gas, propane, or other forms of energy on the property,
515 including, but not limited to, air sealing; installation of
516 insulation; installation of energy-efficient heating, cooling,
517 or ventilation systems; installation of solar panels; building
518 modifications to increase the use of daylight or shade;
519 replacement of windows; installation of energy controls or
520 energy recovery systems; installation of electric vehicle
521 charging equipment; installation of systems for natural gas fuel
522 as defined in s. 206.9951; and installation of efficient
523 lighting equipment.
524 3. Notwithstanding any other provision of this subsection,
525 a local government infrastructure surtax imposed or extended
526 after July 1, 1998, may allocate up to 15 percent of the surtax
527 proceeds for deposit into in a trust fund within the county’s
528 accounts created for the purpose of funding economic development
529 projects having a general public purpose of improving local
530 economies, including the funding of operational costs and
531 incentives related to economic development. The ballot statement
532 must indicate the intention to make an allocation under the
533 authority of this subparagraph.
534 Section 17. Except as otherwise expressly provided, this
535 act shall take effect January 1, 2014.