Florida Senate - 2013                          SENATOR AMENDMENT
       Bill No. CS for CS for HB 579
       
       
       
       
       
       
                                Barcode 519430                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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                Floor: 1/RE/3R         .                                
             04/30/2013 02:08 PM       .                                
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       Senator Simpson moved 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 a motor vehicle as defined in s. 206.01(23). This term
  120  includes, but is not limited to, all forms of fuel commonly or
  121  commercially known or sold as natural gasoline, butane gas,
  122  propane gas, or any other form of liquefied petroleum gas,
  123  compressed natural gas, or liquefied natural gas. This term does
  124  not include natural gas or liquefied petroleum placed in a
  125  separate tank of a motor vehicle for cooking, heating, water
  126  heating, or electric generation.
  127         (3) “Natural gas fuel retailer” means any person who sells,
  128  produces or refines natural gas fuel for use in a motor vehicle
  129  as defined in s. 206.01(23). This term does not include
  130  individuals specified in s. 206.9965(5).
  131         (4) “Natural gasoline” is a liquid hydrocarbon that is
  132  produced by natural gas and must be blended with other liquid
  133  petroleum products to produce motor fuel.
  134         (5) “Person” means a natural person, corporation,
  135  copartnership, firm, company, agency, or association; a state
  136  agency; a federal agency; or a political subdivision of the
  137  state.
  138         Section 8. Section 206.9952, Florida Statutes, is created
  139  to read:
  140         206.9952Application for license as a natural gas fuel
  141  retailer.—
  142         (1) It is unlawful for any person to engage in business as
  143  a natural gas fuel retailer within this state unless the person
  144  is the holder of a valid license issued by the department to
  145  engage in such business.
  146         (2) A person who has facilities for placing natural gas
  147  fuel into the supply system of an internal combustion engine
  148  fueled by individual portable containers of 10 gallons or less
  149  is not required to be licensed as a natural gas fuel retailer,
  150  provided that the fuel is only used for exempt purposes.
  151         (3)(a) Any person who acts as a natural gas retailer and
  152  does not hold a valid natural gas fuel retailer license shall
  153  pay a penalty of $200 for each month of operation without a
  154  license. This paragraph expires December 31, 2018.
  155         (b) Effective January 1, 2019, any person who acts as a
  156  natural gas fuel retailer and does not hold a valid natural gas
  157  fuel retailer license shall pay a penalty of 25 percent of the
  158  tax assessed on the total purchases made during the unlicensed
  159  period.
  160         (4) To procure a natural gas fuel retailer license, a
  161  person shall file an application and a bond with the department
  162  on a form prescribed by the department. The department may not
  163  issue a license upon the receipt of any application unless it is
  164  accompanied by a bond.
  165         (5) When a natural gas fuel retailer license application is
  166  filed by a person whose previous license was canceled for cause
  167  by the department or the department believes that such
  168  application was not filed in good faith or is filed by another
  169  person as a subterfuge for the actual person in interest whose
  170  previous license has been canceled, the department may, if
  171  evidence warrants, refuse to issue a license for such an
  172  application.
  173         (6) Upon the department’s issuance of a natural gas fuel
  174  retailer license, such license remains in effect so long as the
  175  natural gas fuel retailer is in compliance with the requirements
  176  of this part.
  177         (7) Such license may not be assigned and is valid only for
  178  the natural gas fuel retailer in whose name the license is
  179  issued. The license shall be displayed conspicuously by the
  180  natural gas fuel retailer in the principal place of business for
  181  which the license was issued.
  182         (8) With the exception of a state or federal agency or a
  183  political subdivision licensed under this chapter, each person,
  184  as defined in this part, who operates as a natural gas fuel
  185  retailer shall report monthly to the department and pay a tax on
  186  all natural gas fuel purchases beginning January 1, 2019.
  187         (9) The license application requires a license fee of $5.
  188  Each license shall be renewed annually by submitting a
  189  reapplication and the license fee to the department. The license
  190  fee shall be paid to the department for deposit into the General
  191  Revenue Fund.
  192         Section 9. Section 206.9955, Florida Statutes, is created
  193  to read:
  194         206.9955Levy of natural gas fuel tax.—
  195         (1) The motor fuel equivalent gallon means the following
  196  for:
  197         (a) Compressed natural gas gallon: 5.66 pounds, or per each
  198  126.67 cubic feet.
  199         (b) Liquefied natural gas gallon: 6.06 pounds.
  200         (c) Liquefied petroleum gas gallon: 1.35 gallons.
  201         (2) Effective January 1, 2019, the following taxes shall be
  202  imposed:
  203         (a) An excise tax of 4 cents upon each motor fuel
  204  equivalent gallon of natural gas fuel.
  205         (b) An additional tax of 1 cent upon each motor fuel
  206  equivalent gallon of natural gas fuel, which is designated as
  207  the “ninth-cent fuel tax.”
  208         (c) An additional tax of 1 cent on each motor fuel
  209  equivalent gallon of natural gas fuel by each county, which is
  210  designated as the “local option fuel tax.”
  211         (d) An additional tax on each motor fuel equivalent gallon
  212  of natural gas fuel, which is designated as the “State
  213  Comprehensive Enhanced Transportation System Tax,” at a rate
  214  determined pursuant to this paragraph. Each calendar year, the
  215  department shall determine the tax rate applicable to the sale
  216  of natural gas fuel for the following 12-month period beginning
  217  January 1, rounded to the nearest tenth of a cent, by adjusting
  218  the initially established tax rate of 5.8 cents per gallon by
  219  the percentage change in the average of the Consumer Price Index
  220  issued by the United States Department of Labor for the most
  221  recent 12-month period ending September 30.
  222         (e)1. An additional tax is imposed on each motor fuel
  223  equivalent gallon of natural gas fuel for the privilege of
  224  selling natural gas fuel. Each calendar year, the department
  225  shall determine the tax rate applicable to the sale of natural
  226  gas fuel, rounded to the nearest tenth of a cent, for the
  227  following 12-month period beginning January 1. The tax rate is
  228  calculated by adjusting the initially established tax rate of
  229  9.2 cents per gallon by the percentage change in the average of
  230  the Consumer Price Index issued by the United States Department
  231  of Labor for the most recent 12-month period ending September
  232  30.
  233         2. The department is authorized to adopt rules and publish
  234  forms to administer this paragraph.
  235         (3) Unless otherwise provided by this chapter, the taxes
  236  specified in subsection (2) are imposed on natural gas fuel when
  237  it is placed into the fuel supply tank of a motor vehicle as
  238  defined in s. 206.01(23). The person liable for payment of the
  239  taxes imposed by this section is the person selling or supplying
  240  the natural gas fuel to the end user, for use in the fuel supply
  241  tank of a motor vehicle as defined in s. 206.01(23).
  242         Section 10. Section 206.996, Florida Statutes, is created
  243  to read:
  244         206.996Monthly reports by natural gas fuel retailers;
  245  deductions.—
  246         (1) For the purpose of determining the amount of taxes
  247  imposed by s. 206.9955, each natural gas fuel retailer shall
  248  file beginning with February 2019, and each month thereafter, no
  249  later than the 20th day of each month, monthly reports
  250  electronically with the department showing information on
  251  inventory, purchases, nontaxable disposals, taxable uses, and
  252  taxable sales in gallons of natural gas fuel for the preceding
  253  month. However, if the 20th day of the month falls on a
  254  Saturday, Sunday, or federal or state legal holiday, a return
  255  must be accepted if it is electronically filed on the next
  256  succeeding business day. The reports must include, or be
  257  verified by, a written declaration stating that such report is
  258  made under the penalties of perjury. The natural gas fuel
  259  retailer shall deduct from the amount of taxes shown by the
  260  report to be payable an amount equivalent to 0.67 percent of the
  261  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
  262  which deduction is allowed to the natural gas fuel retailer to
  263  compensate it for services rendered and expenses incurred in
  264  complying with the requirements of this part. This allowance is
  265  not deductible unless payment of applicable taxes is made on or
  266  before the 20th day of the month. This subsection may not be
  267  construed as authorizing a deduction from the constitutional
  268  fuel tax or the fuel sales tax.
  269         (2) Upon the electronic filing of the monthly report, each
  270  natural gas fuel retailer shall pay the department the full
  271  amount of natural gas fuel taxes for the preceding month at the
  272  rate provided in s. 206.9955, less the amount allowed the
  273  natural gas fuel retailer for services and expenses as provided
  274  in subsection (1).
  275         (3) The department may authorize a quarterly return and
  276  payment of taxes when the taxes remitted by the natural gas fuel
  277  retailer for the preceding quarter did not exceed $100, and the
  278  department may authorize a semiannual return and payment of
  279  taxes when the taxes remitted by the natural gas fuel retailer
  280  for the preceding 6 months did not exceed $200.
  281         (4) In addition to the allowance authorized by subsection
  282  (1), every natural gas fuel retailer is entitled to a deduction
  283  of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) and
  284  (c), on account of services and expenses incurred due to
  285  compliance with the requirements of this part. This allowance
  286  may not be deductible unless payment of the tax is made on or
  287  before the 20th day of the month.
  288         Section 11. Section 206.9965, Florida Statutes, is created
  289  to read:
  290         206.9965Exemptions and refunds; natural gas fuel
  291  retailers.—Natural gas fuel may be purchased from natural gas
  292  fuel retailers exempt from the tax imposed by this part when
  293  used or purchased for the following:
  294         (1) 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 as defined in s. 206.01(23).
  299         (2) Use for agricultural purposes as defined in s.
  300  206.41(4)(c).
  301         (3) Uses as provided in s. 206.874(3).
  302         (4) Use by vehicles operated by state and local government
  303  agencies.
  304         (5) Individual use resulting from residential refueling
  305  devices located at a person’s primary residence.
  306         (6) Purchases of natural gas fuel between licensed natural
  307  gas fuel retailers. A natural gas fuel retailer that sells tax
  308  paid natural gas fuel to another natural gas fuel retailer may
  309  take a credit on its monthly return or may file a claim for
  310  refund with the Chief Financial Officer pursuant to s. 215.26.
  311  All sales of natural gas fuel between natural gas fuel retailers
  312  must be documented on invoices or other evidence of the sale of
  313  such fuel and the seller shall retain a copy of the purchaser’s
  314  natural gas fuel retailer license.
  315         (7) Natural gas fuel consumed by a power take off or engine
  316  exhaust for the purpose of unloading bulk cargo by pumping or
  317  turning a concrete mixer drum used in the manufacturing process,
  318  or for the purpose of compacting solid waste, which is mounted
  319  on a motor vehicle and which has no separate fuel tank or power
  320  unit, is allowed a refund of 35 percent of the tax paid on the
  321  fuel purchased.
  322         Section 12. Section 206.879, Florida Statutes, is
  323  transferred and renumbered as section 206.997, Florida Statutes,
  324  and amended to read:
  325         206.997 206.879 State and local alternative fuel user fee
  326  clearing trust funds; distribution.—
  327         (1) Notwithstanding the provisions of s. 206.875, the
  328  revenues from the state natural gas fuel tax imposed by s.
  329  206.9955(2)(a), s. 206.9955(2)(d), and s. 206.9955(2)(e) state
  330  alternative fuel fees imposed by s. 206.877 shall be deposited
  331  into the State Alternative Fuel User Fee Clearing Trust Fund,
  332  which is hereby created. After deducting the service charges
  333  provided in s. 215.20, the proceeds in this trust fund shall be
  334  distributed as follows: the taxes imposed under s.
  335  206.9955(2)(d) and s. 206.9955(2)(e) one-fifth of the proceeds
  336  in calendar year 1991, one-third of the proceeds in calendar
  337  year 1992, three-sevenths of the proceeds in calendar year 1993,
  338  and one-half of the proceeds in each calendar year thereafter
  339  shall be transferred to the State Transportation Trust Fund and
  340  the tax imposed under s. 206.9955(2)(a); the remainder shall be
  341  distributed as follows: 50 percent shall be transferred to the
  342  State Board of Administration for distribution according to the
  343  provisions of s. 16, Art. IX of the State Constitution of 1885,
  344  as amended; 25 percent shall be transferred to the Revenue
  345  Sharing Trust Fund for Municipalities; and the remaining 25
  346  percent shall be distributed using the formula contained in s.
  347  206.60(1).
  348         (2) Notwithstanding the provisions of s. 206.875, the
  349  revenues from the local natural gas fuel tax imposed by s.
  350  206.9955(2)(b) and s. 206.9955(2)(c) local alternative fuel fees
  351  imposed in lieu of s. 206.87(1)(b) or (c) shall be deposited
  352  into The Local Alternative Fuel User Fee Clearing Trust Fund,
  353  which is hereby created. After deducting the service charges
  354  provided in s. 215.20, the proceeds in this trust fund shall be
  355  returned monthly to the appropriate county.
  356         Section 13. Section 206.998, Florida Statutes, is created
  357  to read:
  358         206.998Applicability of specified sections of parts I and
  359  II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
  360  206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
  361  206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
  362  206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
  363  206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
  364  206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
  365  206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
  366  206.608, and 206.61, Florida Statutes, of part I of this chapter
  367  and ss. 206.86, 206.872, 206.874, 206.8745, 206.88, 206.90, and
  368  206.93, Florida Statutes, of part II of this chapter shall, as
  369  far as lawful or practicable, be applicable to the tax levied
  370  and imposed and to the collection thereof as if fully set out in
  371  this part. However, any provision of any such section does not
  372  apply if it conflicts with any provision of this part.
  373         Section 14. Paragraph (d) of subsection (2) of section
  374  212.055, Florida Statutes, is amended to read:
  375         212.055 Discretionary sales surtaxes; legislative intent;
  376  authorization and use of proceeds.—It is the legislative intent
  377  that any authorization for imposition of a discretionary sales
  378  surtax shall be published in the Florida Statutes as a
  379  subsection of this section, irrespective of the duration of the
  380  levy. Each enactment shall specify the types of counties
  381  authorized to levy; the rate or rates which may be imposed; the
  382  maximum length of time the surtax may be imposed, if any; the
  383  procedure which must be followed to secure voter approval, if
  384  required; the purpose for which the proceeds may be expended;
  385  and such other requirements as the Legislature may provide.
  386  Taxable transactions and administrative procedures shall be as
  387  provided in s. 212.054.
  388         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
  389         (d) The proceeds of the surtax authorized by this
  390  subsection and any accrued interest shall be expended by the
  391  school district, within the county and municipalities within the
  392  county, or, in the case of a negotiated joint county agreement,
  393  within another county, to finance, plan, and construct
  394  infrastructure; to acquire land for public recreation,
  395  conservation, or protection of natural resources; to provide
  396  loans, grants, or rebates to residential or commercial property
  397  owners who make energy efficiency improvements to their
  398  residential or commercial property, if a local government
  399  ordinance authorizing such use is approved by referendum; or to
  400  finance the closure of county-owned or municipally owned solid
  401  waste landfills that have been closed or are required to be
  402  closed by order of the Department of Environmental Protection.
  403  Any use of the proceeds or interest for purposes of landfill
  404  closure before July 1, 1993, is ratified. The proceeds and any
  405  interest may not be used for the operational expenses of
  406  infrastructure, except that a county that has a population of
  407  fewer than 75,000 and that is required to close a landfill may
  408  use the proceeds or interest for long-term maintenance costs
  409  associated with landfill closure. Counties, as defined in s.
  410  125.011, and charter counties may, in addition, use the proceeds
  411  or interest to retire or service indebtedness incurred for bonds
  412  issued before July 1, 1987, for infrastructure purposes, and for
  413  bonds subsequently issued to refund such bonds. Any use of the
  414  proceeds or interest for purposes of retiring or servicing
  415  indebtedness incurred for refunding bonds before July 1, 1999,
  416  is ratified.
  417         1. For the purposes of this paragraph, the term
  418  “infrastructure” means:
  419         a. Any fixed capital expenditure or fixed capital outlay
  420  associated with the construction, reconstruction, or improvement
  421  of public facilities that have a life expectancy of 5 or more
  422  years and any related land acquisition, land improvement,
  423  design, and engineering costs.
  424         b. A fire department vehicle, an emergency medical service
  425  vehicle, a sheriff’s office vehicle, a police department
  426  vehicle, or any other vehicle, and the equipment necessary to
  427  outfit the vehicle for its official use or equipment that has a
  428  life expectancy of at least 5 years.
  429         c. Any expenditure for the construction, lease, or
  430  maintenance of, or provision of utilities or security for,
  431  facilities, as defined in s. 29.008.
  432         d. Any fixed capital expenditure or fixed capital outlay
  433  associated with the improvement of private facilities that have
  434  a life expectancy of 5 or more years and that the owner agrees
  435  to make available for use on a temporary basis as needed by a
  436  local government as a public emergency shelter or a staging area
  437  for emergency response equipment during an emergency officially
  438  declared by the state or by the local government under s.
  439  252.38. Such improvements are limited to those necessary to
  440  comply with current standards for public emergency evacuation
  441  shelters. The owner must enter into a written contract with the
  442  local government providing the improvement funding to make the
  443  private facility available to the public for purposes of
  444  emergency shelter at no cost to the local government for a
  445  minimum of 10 years after completion of the improvement, with
  446  the provision that the obligation will transfer to any
  447  subsequent owner until the end of the minimum period.
  448         e. Any land acquisition expenditure for a residential
  449  housing project in which at least 30 percent of the units are
  450  affordable to individuals or families whose total annual
  451  household income does not exceed 120 percent of the area median
  452  income adjusted for household size, if the land is owned by a
  453  local government or by a special district that enters into a
  454  written agreement with the local government to provide such
  455  housing. The local government or special district may enter into
  456  a ground lease with a public or private person or entity for
  457  nominal or other consideration for the construction of the
  458  residential housing project on land acquired pursuant to this
  459  sub-subparagraph.
  460         2. For the purposes of this paragraph, the term “energy
  461  efficiency improvement” means any energy conservation and
  462  efficiency improvement that reduces consumption through
  463  conservation or a more efficient use of electricity, natural
  464  gas, propane, or other forms of energy on the property,
  465  including, but not limited to, air sealing; installation of
  466  insulation; installation of energy-efficient heating, cooling,
  467  or ventilation systems; installation of solar panels; building
  468  modifications to increase the use of daylight or shade;
  469  replacement of windows; installation of energy controls or
  470  energy recovery systems; installation of electric vehicle
  471  charging equipment; installation of systems for natural gas fuel
  472  as defined in s. 206.9951; and installation of efficient
  473  lighting equipment.
  474         3. Notwithstanding any other provision of this subsection,
  475  a local government infrastructure surtax imposed or extended
  476  after July 1, 1998, may allocate up to 15 percent of the surtax
  477  proceeds for deposit into in a trust fund within the county’s
  478  accounts created for the purpose of funding economic development
  479  projects having a general public purpose of improving local
  480  economies, including the funding of operational costs and
  481  incentives related to economic development. The ballot statement
  482  must indicate the intention to make an allocation under the
  483  authority of this subparagraph.
  484         Section 15. Paragraph (a) of subsection (4) of section
  485  212.08, Florida Statutes, is amended to read:
  486         212.08 Sales, rental, use, consumption, distribution, and
  487  storage tax; specified exemptions.—The sale at retail, the
  488  rental, the use, the consumption, the distribution, and the
  489  storage to be used or consumed in this state of the following
  490  are hereby specifically exempt from the tax imposed by this
  491  chapter.
  492         (4) EXEMPTIONS; ITEMS BEARING OTHER EXCISE TAXES, ETC.—
  493         (a) Also exempt are:
  494         1. Water delivered to the purchaser through pipes or
  495  conduits or delivered for irrigation purposes. The sale of
  496  drinking water in bottles, cans, or other containers, including
  497  water that contains minerals or carbonation in its natural state
  498  or water to which minerals have been added at a water treatment
  499  facility regulated by the Department of Environmental Protection
  500  or the Department of Health, is exempt. This exemption does not
  501  apply to the sale of drinking water in bottles, cans, or other
  502  containers if carbonation or flavorings, except those added at a
  503  water treatment facility, have been added. Water that has been
  504  enhanced by the addition of minerals and that does not contain
  505  any added carbonation or flavorings is also exempt.
  506         2. All fuels used by a public or private utility, including
  507  any municipal corporation or rural electric cooperative
  508  association, in the generation of electric power or energy for
  509  sale. Fuel other than motor fuel and diesel fuel is taxable as
  510  provided in this chapter with the exception of fuel expressly
  511  exempt herein. Natural gas and natural gas fuel as defined in s.
  512  206.9951(2) are exempt from the tax imposed by this chapter when
  513  placed into the fuel supply system of a motor vehicle. Motor
  514  fuels and diesel fuels are taxable as provided in chapter 206,
  515  with the exception of those motor fuels and diesel fuels used by
  516  railroad locomotives or vessels to transport persons or property
  517  in interstate or foreign commerce, which are taxable under this
  518  chapter only to the extent provided herein. The basis of the tax
  519  shall be the ratio of intrastate mileage to interstate or
  520  foreign mileage traveled by the carrier’s railroad locomotives
  521  or vessels that were used in interstate or foreign commerce and
  522  that had at least some Florida mileage during the previous
  523  fiscal year of the carrier, such ratio to be determined at the
  524  close of the fiscal year of the carrier. However, during the
  525  fiscal year in which the carrier begins its initial operations
  526  in this state, the carrier’s mileage apportionment factor may be
  527  determined on the basis of an estimated ratio of anticipated
  528  miles in this state to anticipated total miles for that year,
  529  and subsequently, additional tax shall be paid on the motor fuel
  530  and diesel fuels, or a refund may be applied for, on the basis
  531  of the actual ratio of the carrier’s railroad locomotives’ or
  532  vessels’ miles in this state to its total miles for that year.
  533  This ratio shall be applied each month to the total Florida
  534  purchases made in this state of motor and diesel fuels to
  535  establish that portion of the total used and consumed in
  536  intrastate movement and subject to tax under this chapter. The
  537  basis for imposition of any discretionary surtax shall be set
  538  forth in s. 212.054. Fuels used exclusively in intrastate
  539  commerce do not qualify for the proration of tax.
  540         3. The transmission or wheeling of electricity.
  541         Section 16. The Office of Program Policy Analysis and
  542  Government Accountability shall complete a report reviewing the
  543  taxation of natural gas fuel used to power motor vehicles under
  544  chapters 206 and 212, Florida Statutes. The report must, at a
  545  minimum: evaluate growth trends in the use of natural gas fuel;
  546  survey how other states tax natural gas fuel and the energy
  547  content related to compressed natural gas, liquefied natural
  548  gas, and liquefied petroleum gas, and incentives provided to
  549  consumers of such fuels; and survey consumers and suppliers of
  550  natural gas fuel. The report shall be submitted to the President
  551  of the Senate and the Speaker of the House of Representatives by
  552  December 1, 2017.
  553         Section 17. Natural gas fuel fleet vehicle rebate program.—
  554         (1) CREATION AND PURPOSE OF PROGRAM.—There is created
  555  within the Department of Agriculture and Consumer Services a
  556  natural gas fuel fleet vehicle rebate program. The purpose of
  557  this program is to help reduce transportation costs in this
  558  state and encourage freight mobility investments that contribute
  559  to the economic growth of the state.
  560         (2) DEFINITIONS.—For purposes of this section, the term:
  561         (a) “Conversion costs” means the excess cost associated
  562  with retrofitting a diesel or gasoline powered motor vehicle to
  563  a natural gas fuel powered motor vehicle.
  564         (b) “Department” means the Department of Agriculture and
  565  Consumer Services.
  566         (c) “Eligible costs” means the cost of conversion or the
  567  incremental cost incurred by an applicant in connection with an
  568  investment in the conversion, purchase, or lease lasting at
  569  least 5 years, of a natural gas fleet vehicle placed into
  570  service on or after July 1, 2013. The term does not include
  571  costs for project development, fueling stations, or other
  572  fueling infrastructure.
  573         (d) “Fleet vehicles” means three or more motor vehicles
  574  registered in this state and used for commercial business or
  575  governmental purposes.
  576         (e) “Incremental costs” means the excess costs associated
  577  with the purchase or lease of a natural gas fuel motor vehicle
  578  as compared to an equivalent diesel- or gasoline-powered motor
  579  vehicle.
  580         (f) “Natural gas fuel” means any liquefied petroleum gas
  581  product, compressed natural gas product, or combination thereof
  582  used in a motor vehicle as defined in s. 206.01(23). This term
  583  includes, but is not limited to, all forms of fuel commonly or
  584  commercially known or sold as natural gasoline, butane gas,
  585  propane gas, or any other form of liquefied petroleum gas,
  586  compressed natural gas, or liquefied natural gas. This term does
  587  not include natural gas or liquefied petroleum placed in a
  588  separate tank of a motor vehicle for cooking, heating, water
  589  heating, or electric generation.
  590         (3) NATURAL GAS FUEL FLEET VEHICLE REBATE.—The department
  591  shall award rebates for eligible costs as defined in this
  592  section. Forty percent of the annual allocation shall be
  593  reserved for governmental applicants, with the remaining funds
  594  allocated for commercial applicants. A rebate may not exceed 50
  595  percent of the eligible costs of a natural gas fuel fleet
  596  vehicle with a dedicated or bi-fuel natural gas fuel operating
  597  system placed into service on or after July 1, 2013. An
  598  applicant is eligible to receive a maximum rebate of $25,000 per
  599  vehicle up to a total of $250,000 per fiscal year. All natural
  600  gas fuel fleet vehicles eligible for the rebate must comply with
  601  applicable United States Environmental Protection Agency
  602  emission standards.
  603         (4) APPLICATION PROCESS.—
  604         (a) An applicant seeking to obtain a rebate shall submit an
  605  application to the department by a specified date each year as
  606  established by department rule. The application shall require a
  607  complete description of all eligible costs, proof of purchase or
  608  lease of the vehicle for which the applicant is seeking a
  609  rebate, a copy of the vehicle registration certificate, a
  610  description of the total rebate sought by the applicant, and any
  611  other information deemed necessary by the department. The
  612  application form adopted by department rule must include an
  613  affidavit from the applicant certifying that all information
  614  contained in the application is true and correct.
  615         (b) The department shall determine the rebate eligibility
  616  of each applicant in accordance with the requirements of this
  617  section and department rule. The total amount of rebates
  618  allocated to certified applicants in each fiscal year may not
  619  exceed the amount appropriated for the program in the fiscal
  620  year. Rebates shall be allocated to eligible applicants on a
  621  first-come, first-served basis, determined by the date the
  622  application is received, until all appropriated funds for the
  623  fiscal year are expended or the program ends, whichever comes
  624  first. Incomplete applications submitted to the department will
  625  not be accepted and do not secure a place in the first-come,
  626  first-served application process.
  627         (5) RULES.—The department shall adopt rules to implement
  628  and administer this section by December 31, 2013, including
  629  rules relating to the forms required to claim a rebate under
  630  this section, the required documentation and basis for
  631  establishing eligibility for a rebate, procedures and guidelines
  632  for claiming a rebate, and the collection of economic impact
  633  data from applicants.
  634         (6) PUBLICATION.—The department shall determine and publish
  635  on its website on an ongoing basis the amount of available
  636  funding for rebates remaining in each fiscal year.
  637         (7) ANNUAL ASSESSMENT.—By October 1, 2014, and each year
  638  thereafter that the program is funded, the department shall
  639  provide an annual assessment of the use of the rebate program
  640  during the previous fiscal year to the Governor, the President
  641  of the Senate, the Speaker of the House of Representatives, and
  642  the Office of Program Policy Analysis and Government
  643  Accountability. The assessment shall include, at a minimum, the
  644  following information:
  645         (a) The name of each applicant awarded a rebate under this
  646  section;
  647         (b) The amount of the rebates awarded to each applicant;
  648         (c) The type and description of each eligible vehicle for
  649  which each applicant applied for a rebate; and
  650         (d) The aggregate amount of funding awarded for all
  651  applicants claiming rebates under this section.
  652         (8) REPORT.—By January 31, 2016, the Office of Program
  653  Policy Analysis and Government Accountability shall release a
  654  report reviewing the rebate program to the Governor, the
  655  President of the Senate, and the Speaker of the House of
  656  Representatives. The review shall include an analysis of the
  657  economic benefits resulting to the state from the program.
  658         (9) ANNUAL FUNDING.—Annual funding for the natural gas fuel
  659  fleet vehicle rebate program is subject to legislative
  660  appropriation.
  661         (10) EFFECTIVE DATE.—This section shall take effect July 1,
  662  2013.
  663         Section 18. Beginning in the 2013-2014 fiscal year and each
  664  year thereafter through the 2017-2018 fiscal year, the sum of $x
  665  million in recurring funds is appropriated in each fiscal year
  666  from the General Revenue Fund to the Department of Agriculture
  667  and Consumer Services for the purpose of funding the natural gas
  668  fuel fleet vehicle rebate program created by this act.
  669         Section 19. Except as otherwise expressly provided in this
  670  act and except for this section, which shall take effect July 1,
  671  2013, this act shall take effect January 1, 2014.
  672  
  673  
  674  ================= T I T L E  A M E N D M E N T ================
  675         And the title is amended as follows:
  676         Delete everything before the enacting clause
  677  and insert:
  678                        A bill to be entitled                      
  679         An act relating to natural gas motor fuel; amending s.
  680         206.86, F.S.; deleting definitions for the terms
  681         “alternative fuel” and “natural gasoline”; amending s.
  682         206.87, F.S.; conforming a cross-reference; repealing
  683         s. 206.877, F.S., relating to the annual decal fee
  684         program for motor vehicles powered by alternative
  685         fuels; repealing s. 206.89, F.S., relating to the
  686         requirements for alternative fuel retailer licenses;
  687         amending s. 206.91, F.S.; making grammatical and
  688         technical changes; providing a directive to the
  689         Division of Law Revision and Information; creating s.
  690         206.9951, F.S.; providing definitions; creating s.
  691         206.9952, F.S.; establishing requirements for natural
  692         gas fuel retailer licenses; providing penalties for
  693         certain licensure violations; creating s. 206.9955,
  694         F.S.; providing calculations for a motor fuel
  695         equivalent gallon; providing for the levy of the
  696         natural gas fuel tax; authorizing the Department of
  697         Revenue to adopt rules; creating s. 206.996, F.S.;
  698         establishing requirements for monthly reports of
  699         natural gas fuel retailers; providing that reports are
  700         made under the penalties of perjury; allowing natural
  701         gas fuel retailers to seek a deduction of the tax
  702         levied under specified conditions; creating s.
  703         206.9965, F.S.; providing exemptions and refunds from
  704         the natural gas fuel tax; transferring, renumbering,
  705         and amending s. 206.879, F.S.; revising provisions
  706         relating to the state and local alternative fuel user
  707         fee clearing trust funds; creating s. 206.998, F.S.;
  708         providing for the applicability of specified sections
  709         of parts I and II of ch. 206, F.S.; amending s.
  710         212.055, F.S.; expanding the use of the local
  711         government infrastructure surtax to include the
  712         installation of systems for natural gas fuel; amending
  713         s. 212.08, F.S.; providing an exemption from taxes for
  714         natural gas fuel under certain circumstances;
  715         directing the Office of Program Policy Analysis and
  716         Government Accountability to complete a report
  717         reviewing the taxation of natural gas fuel; requiring
  718         the report to be submitted to the Legislature by a
  719         specified date; creating the natural gas fuel fleet
  720         vehicle rebate program within the Department of
  721         Agriculture and Consumer Services; providing
  722         definitions; prescribing powers and duties of the
  723         department with respect to the program; prescribing
  724         limits on rebate awards; providing policies and
  725         procedures for application approval; requiring the
  726         department to adopt rules by a specified date;
  727         requiring the department to publish on its website the
  728         availability of rebate funds; requiring the department
  729         to submit an annual assessment to the Governor, the
  730         Legislature, and the Office of Program Policy Analysis
  731         and Government Accountability by a specified date;
  732         requiring the Office of Program Policy Analysis and
  733         Government Accountability to submit a report to the
  734         Governor and the Legislature by a specified date;
  735         providing report requirements; providing that funding
  736         for the program is subject to an annual appropriation;
  737         providing an appropriation for a program created by
  738         this act; providing effective dates.