Florida Senate - 2013                                     SB 664
       
       
       
       By Senator Simmons
       
       
       
       
       10-00810-13                                            2013664__
    1                        A bill to be entitled                      
    2         An act relating to state taxes on motor fuel; amending
    3         ss. 206.41 and 206.625, F.S.; requiring that certain
    4         motor fuel taxes paid by a county sheriff’s office be
    5         returned and used to offset ongoing fuel costs;
    6         providing an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Paragraph (d) of subsection (4) of section
   11  206.41, Florida Statutes, is amended to read:
   12         206.41 State taxes imposed on motor fuel.—
   13         (4)
   14         (d) The portion of the fuel sales tax imposed by paragraph
   15  (1)(g) which results from the collection of such tax taxes paid
   16  by a municipality, or county, or county sheriff’s office on
   17  motor fuel or diesel fuel for use in a motor vehicle operated by
   18  it shall be returned to the governing body of such municipality
   19  or county or to the sheriff’s office, as applicable. The
   20  municipality or county shall use the refund for the
   21  construction, reconstruction, and maintenance of roads and
   22  streets within the municipality or county; the sheriff’s office
   23  shall use the refund to offset ongoing fuel costs. If licensed
   24  as a local government user, a municipality, or county, or county
   25  sheriff’s office is, when licensed as a local government user,
   26  shall be entitled to take a credit on the monthly diesel fuel
   27  tax return if the amount of the credit does not to exceed the
   28  tax imposed under paragraphs (1)(b) and (g) on those gallons
   29  which would otherwise be eligible for refund to the respective
   30  local government user.
   31         Section 2. Section 206.625, Florida Statutes, is amended to
   32  read:
   33         206.625 Return of tax to municipalities, counties,
   34  sheriff’s offices, and school districts.—
   35         (1) Those portions of the county fuel tax imposed by s.
   36  206.41(1)(b) which result from the collection of such tax paid
   37  by:
   38         (1) A municipality or county on motor fuel for use in a
   39  motor vehicle operated by it shall be returned to the governing
   40  body of each such municipality or county according to the
   41  administrative procedures in s. 206.41 for the construction,
   42  reconstruction, and maintenance of roads and streets within the
   43  respective municipality or county.
   44         (2) A county sheriff’s office on motor fuel for use in a
   45  motor vehicle operated by the sheriff’s office shall be returned
   46  to the sheriff’s office to offset ongoing fuel costs.
   47         (3)(2) Those portions of the county fuel tax imposed by s.
   48  206.41(1)(b) which result from the collection of such tax paid
   49  by A school district, or by a private contractor operating
   50  school buses for a school district, on motor fuel for use in a
   51  motor vehicle operated by such district or private contractor
   52  shall be returned to the governing body of each such school
   53  district according to the administrative procedures in s. 206.41
   54  to be used to fund construction, reconstruction, and maintenance
   55  of roads and streets within the school district resulting from
   56  required as a result of new school construction or renovation of
   57  existing schools. The school board shall select the projects to
   58  be funded; however, first priority shall be given to projects
   59  resulting from required as the result of new school
   60  construction, unless a waiver is granted by the affected county
   61  or municipal government.
   62         Section 3. This act shall take effect July 1, 2013.