Florida Senate - 2012               CS for CS for CS for SB 2094
       
       
       
       By the Committees on Budget; Agriculture; Communications,
       Energy, and Public Utilities; and Communications, Energy, and
       Public Utilities
       
       
       576-04458-12                                          20122094c3
    1                        A bill to be entitled                      
    2         An act relating to energy; amending s. 186.801, F.S.;
    3         adding factors for the Public Service Commission to
    4         consider in reviewing the 10-year site plans submitted
    5         to the commission by electric utilities; amending s.
    6         212.055, F.S.; providing for a portion of the proceeds
    7         of the local government infrastructure surtax to be
    8         used for financial assistance to residential and
    9         commercial property owners who make energy efficiency
   10         improvements or install renewable energy devices;
   11         defining the term “energy efficiency improvement”;
   12         amending s. 212.08, F.S.; providing definitions for
   13         the terms “biodiesel,” “ethanol,” and “renewable
   14         fuel”; providing for tax exemptions in the form of a
   15         rebate for the sale or use of certain equipment,
   16         machinery, and other materials for renewable energy
   17         technologies; providing eligibility requirements and
   18         tax credit limits; authorizing the Department of
   19         Revenue and the Department of Agriculture and Consumer
   20         Services to adopt rules; directing the Department of
   21         Agriculture and Consumer Services to determine and
   22         publish certain information relating to exemptions;
   23         providing for expiration of the exemption; amending s.
   24         220.192, F.S., providing definitions; reestablishing a
   25         corporate tax credit for certain costs related to
   26         renewable energy technologies; providing eligibility
   27         requirements and credit limits; providing rulemaking
   28         authority to the Department of Revenue and the
   29         Department of Agriculture and Consumer Services;
   30         directing the Department of Agriculture and Consumer
   31         Services to determine and publish certain information;
   32         providing for expiration of the tax credit; amending
   33         s. 220.193, F.S.; reestablishing a corporate tax
   34         credit for renewable energy production; providing
   35         definitions; providing a tax credit for the production
   36         and sale of renewable energy; providing requirements
   37         relating to the priority and proration of such tax
   38         credits under certain circumstances; providing for the
   39         use and transfer of the tax credit; limiting the
   40         amount of tax credits that may be granted to all
   41         taxpayers during a specified period; providing
   42         rulemaking authority to the Department of Revenue;
   43         providing for expiration of the tax credit; amending
   44         s. 255.257, F.S.; directing the Department of
   45         Management Services, in coordination with the
   46         Department of Agriculture and Consumer Services, to
   47         further develop the state energy management plan;
   48         amending s. 288.106, F.S.; redefining the term “target
   49         industry business,” for purposes of a tax refund
   50         program, to exclude certain electrical utilities;
   51         amending s. 366.92, F.S.; deleting an obsolete
   52         directive to the Public Service Commission to adopt
   53         rules for a renewable portfolio standard; deleting
   54         related definitions; creating s. 366.94, F.S.;
   55         providing that the provision of electric vehicle
   56         charging to the public by a nonutility is not the
   57         retail sale of electricity; providing that the rates,
   58         terms, and conditions of electric vehicle charging
   59         services by a nonutility are not subject to regulation
   60         under ch. 366, F.S.; requiring the Department of
   61         Agriculture and Consumer Services to develop rules for
   62         sales at electric vehicle charging stations;
   63         prohibiting the obstruction of a parking space at an
   64         electric vehicle charging station; providing a
   65         penalty; requiring that the Public Service Commission
   66         study the effects of charging stations on energy
   67         consumption in the state and the effects on the grid
   68         and report the results to the President of the Senate,
   69         the Speaker of the House of Representatives, and the
   70         Executive Office of the Governor; amending s. 526.203,
   71         F.S.; revising the definitions of the terms “blended
   72         gasoline” and “unblended gasoline”; defining the term
   73         “alternative fuel”; authorizing the sale of unblended
   74         fuels for certain uses; directing the Department of
   75         Agriculture and Consumer Services to compile a list of
   76         retail fuel stations that sell or offer to sell
   77         unblended gasoline and provide that information on the
   78         department’s website; amending s. 581.083, F.S.;
   79         prohibiting the cultivation of certain algae in
   80         plantings greater in size than 2 contiguous acres;
   81         providing exceptions; providing for exemption from
   82         special permitting requirements by rule; revising
   83         certain bonding requirements; requiring the Department
   84         of Agriculture and Consumer Services to conduct a
   85         statewide forest inventory; requiring the Department
   86         of Agriculture and Consumer Services to work with
   87         other specified entities to develop information on
   88         cost savings for energy efficiency and conservation
   89         measures and post it on the department’s website;
   90         providing an appropriation from the Florida Public
   91         Service Regulatory Trust Fund for the purpose of the
   92         Public Service Commission, in consultation with the
   93         Department of Agriculture and Consumer Services, to
   94         contract for an independent evaluation of the Florida
   95         Energy Efficiency and Conservation Act; requiring
   96         reports to the Legislature and the Executive Office of
   97         the Governor; providing an effective date.
   98  
   99  Be It Enacted by the Legislature of the State of Florida:
  100  
  101         Section 1. Subsection (2) of section 186.801, Florida
  102  Statutes, is amended to read:
  103         186.801 Ten-year site plans.—
  104         (2) Within 9 months after the receipt of the proposed plan,
  105  the commission shall make a preliminary study of such plan and
  106  classify it as “suitable” or “unsuitable.” The commission may
  107  suggest alternatives to the plan. All findings of the commission
  108  shall be made available to the Department of Environmental
  109  Protection for its consideration at any subsequent electrical
  110  power plant site certification proceedings. It is recognized
  111  that 10-year site plans submitted by an electric utility are
  112  tentative information for planning purposes only and may be
  113  amended at any time at the discretion of the utility upon
  114  written notification to the commission. A complete application
  115  for certification of an electrical power plant site under
  116  chapter 403, when such site is not designated in the current 10
  117  year site plan of the applicant, shall constitute an amendment
  118  to the 10-year site plan. In its preliminary study of each 10
  119  year site plan, the commission shall consider such plan as a
  120  planning document and shall review:
  121         (a) The need, including the need as determined by the
  122  commission, for electrical power in the area to be served.
  123         (b) The effect on fuel diversity within the state.
  124         (c) The anticipated environmental impact of each proposed
  125  electrical power plant site.
  126         (d) Possible alternatives to the proposed plan.
  127         (e) The views of appropriate local, state, and federal
  128  agencies, including the views of the appropriate water
  129  management district as to the availability of water and its
  130  recommendation as to the use by the proposed plant of salt water
  131  or fresh water for cooling purposes.
  132         (f) The extent to which the plan is consistent with the
  133  state comprehensive plan.
  134         (g) The plan with respect to the information of the state
  135  on energy availability and consumption.
  136         (h) The amount of renewable energy resources the provider
  137  produces or purchases.
  138         (i) The amount of renewable energy resources the provider
  139  plans to produce or purchase over the 10-year planning horizon
  140  and the means by which the production or purchases will be
  141  achieved.
  142         (j) A statement describing how the production and purchase
  143  of renewable energy resources impact the provider’s present and
  144  future capacity and energy needs.
  145         Section 2. Paragraph (d) of subsection (2) of section
  146  212.055, Florida Statutes, is amended to read:
  147         212.055 Discretionary sales surtaxes; legislative intent;
  148  authorization and use of proceeds.—It is the legislative intent
  149  that any authorization for imposition of a discretionary sales
  150  surtax shall be published in the Florida Statutes as a
  151  subsection of this section, irrespective of the duration of the
  152  levy. Each enactment shall specify the types of counties
  153  authorized to levy; the rate or rates which may be imposed; the
  154  maximum length of time the surtax may be imposed, if any; the
  155  procedure which must be followed to secure voter approval, if
  156  required; the purpose for which the proceeds may be expended;
  157  and such other requirements as the Legislature may provide.
  158  Taxable transactions and administrative procedures shall be as
  159  provided in s. 212.054.
  160         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
  161         (d) The proceeds of the surtax authorized by this
  162  subsection and any accrued interest shall be expended by the
  163  school district, within the county and municipalities within the
  164  county, or, in the case of a negotiated joint county agreement,
  165  within another county, to finance, plan, and construct
  166  infrastructure; to acquire land for public recreation,
  167  conservation, or protection of natural resources; to provide
  168  loans, grants, or rebates to residential or commercial property
  169  owners who make energy efficiency improvements to their
  170  residential or commercial property, if a local government
  171  ordinance authorizing such use is approved by referendum; or to
  172  finance the closure of county-owned or municipally owned solid
  173  waste landfills that have been closed or are required to be
  174  closed by order of the Department of Environmental Protection.
  175  Any use of the proceeds or interest for purposes of landfill
  176  closure before July 1, 1993, is ratified. The proceeds and any
  177  interest may not be used for the operational expenses of
  178  infrastructure, except that a county that has a population of
  179  fewer than 75,000 and that is required to close a landfill may
  180  use the proceeds or interest for long-term maintenance costs
  181  associated with landfill closure. Counties, as defined in s.
  182  125.011, and charter counties may, in addition, use the proceeds
  183  or interest to retire or service indebtedness incurred for bonds
  184  issued before July 1, 1987, for infrastructure purposes, and for
  185  bonds subsequently issued to refund such bonds. Any use of the
  186  proceeds or interest for purposes of retiring or servicing
  187  indebtedness incurred for refunding bonds before July 1, 1999,
  188  is ratified.
  189         1. For the purposes of this paragraph, the term
  190  “infrastructure” means:
  191         a. Any fixed capital expenditure or fixed capital outlay
  192  associated with the construction, reconstruction, or improvement
  193  of public facilities that have a life expectancy of 5 or more
  194  years and any related land acquisition, land improvement,
  195  design, and engineering costs.
  196         b. A fire department vehicle, an emergency medical service
  197  vehicle, a sheriff’s office vehicle, a police department
  198  vehicle, or any other vehicle, and the equipment necessary to
  199  outfit the vehicle for its official use or equipment that has a
  200  life expectancy of at least 5 years.
  201         c. Any expenditure for the construction, lease, or
  202  maintenance of, or provision of utilities or security for,
  203  facilities, as defined in s. 29.008.
  204         d. Any fixed capital expenditure or fixed capital outlay
  205  associated with the improvement of private facilities that have
  206  a life expectancy of 5 or more years and that the owner agrees
  207  to make available for use on a temporary basis as needed by a
  208  local government as a public emergency shelter or a staging area
  209  for emergency response equipment during an emergency officially
  210  declared by the state or by the local government under s.
  211  252.38. Such improvements are limited to those necessary to
  212  comply with current standards for public emergency evacuation
  213  shelters. The owner must enter into a written contract with the
  214  local government providing the improvement funding to make the
  215  private facility available to the public for purposes of
  216  emergency shelter at no cost to the local government for a
  217  minimum of 10 years after completion of the improvement, with
  218  the provision that the obligation will transfer to any
  219  subsequent owner until the end of the minimum period.
  220         e. Any land acquisition expenditure for a residential
  221  housing project in which at least 30 percent of the units are
  222  affordable to individuals or families whose total annual
  223  household income does not exceed 120 percent of the area median
  224  income adjusted for household size, if the land is owned by a
  225  local government or by a special district that enters into a
  226  written agreement with the local government to provide such
  227  housing. The local government or special district may enter into
  228  a ground lease with a public or private person or entity for
  229  nominal or other consideration for the construction of the
  230  residential housing project on land acquired pursuant to this
  231  sub-subparagraph.
  232         2. For the purposes of this paragraph, the term “energy
  233  efficiency improvement” means any energy conservation and
  234  efficiency improvement that reduces consumption through
  235  conservation or a more efficient use of electricity, natural
  236  gas, propane, or other forms of energy on the property,
  237  including, but not limited to, air sealing; installation of
  238  insulation; installation of energy-efficient heating, cooling,
  239  or ventilation systems; installation of solar panels; building
  240  modifications to increase the use of daylight or shade;
  241  replacement of windows; installation of energy controls or
  242  energy recovery systems; installation of electric vehicle
  243  charging equipment; and installation of efficient lighting
  244  equipment.
  245         3.2. Notwithstanding any other provision of this
  246  subsection, a local government infrastructure surtax imposed or
  247  extended after July 1, 1998, may allocate up to 15 percent of
  248  the surtax proceeds for deposit in a trust fund within the
  249  county’s accounts created for the purpose of funding economic
  250  development projects having a general public purpose of
  251  improving local economies, including the funding of operational
  252  costs and incentives related to economic development. The ballot
  253  statement must indicate the intention to make an allocation
  254  under the authority of this subparagraph.
  255         Section 3. Paragraph (hhh) is added to subsection (7) of
  256  section 212.08, Florida Statutes, to read:
  257         212.08 Sales, rental, use, consumption, distribution, and
  258  storage tax; specified exemptions.—The sale at retail, the
  259  rental, the use, the consumption, the distribution, and the
  260  storage to be used or consumed in this state of the following
  261  are hereby specifically exempt from the tax imposed by this
  262  chapter.
  263         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
  264  entity by this chapter do not inure to any transaction that is
  265  otherwise taxable under this chapter when payment is made by a
  266  representative or employee of the entity by any means,
  267  including, but not limited to, cash, check, or credit card, even
  268  when that representative or employee is subsequently reimbursed
  269  by the entity. In addition, exemptions provided to any entity by
  270  this subsection do not inure to any transaction that is
  271  otherwise taxable under this chapter unless the entity has
  272  obtained a sales tax exemption certificate from the department
  273  or the entity obtains or provides other documentation as
  274  required by the department. Eligible purchases or leases made
  275  with such a certificate must be in strict compliance with this
  276  subsection and departmental rules, and any person who makes an
  277  exempt purchase with a certificate that is not in strict
  278  compliance with this subsection and the rules is liable for and
  279  shall pay the tax. The department may adopt rules to administer
  280  this subsection.
  281         (hhh) Equipment, machinery, and other materials for
  282  renewable energy technologies.
  283         1. As used in this paragraph, the term:
  284         a. “Biodiesel” means the mono-alkyl esters of long-chain
  285  fatty acids derived from plant or animal matter for use as a
  286  source of energy and meeting the specifications for biodiesel
  287  and biodiesel blends with petroleum products as adopted by rule
  288  of the Department of Agriculture and Consumer Services.
  289  “Biodiesel” may refer to biodiesel blends designated BXX, where
  290  XX represents the volume percentage of biodiesel fuel in the
  291  blend.
  292         b. “Ethanol” means an anhydrous denatured alcohol produced
  293  by the conversion of carbohydrates meeting the specifications
  294  for fuel ethanol and fuel ethanol blends with petroleum products
  295  as adopted by rule of the Department of Agriculture and Consumer
  296  Services. “Ethanol” may refer to fuel ethanol blends designated
  297  EXX, where XX represents the volume percentage of fuel ethanol
  298  in the blend.
  299         c. “Renewable fuel” means a fuel produced from biomass that
  300  is used to replace or reduce the quantity of fossil fuel present
  301  in motor fuel or diesel fuel. “Biomass” means biomass as defined
  302  in s. 366.91, “motor fuel” means motor fuel as defined in s.
  303  206.01, and “diesel fuel” means diesel fuel as defined in s.
  304  206.86.
  305         2. The sale or use in the state of the following is exempt
  306  from the tax imposed by this chapter. Materials used in the
  307  distribution of biodiesel (B10-B100), ethanol (E10-E100), and
  308  other renewable fuels, including fueling infrastructure,
  309  transportation, and storage, up to a limit of $1 million in tax
  310  each state fiscal year for all taxpayers. Gasoline fueling
  311  station pump retrofits for biodiesel (B10-B100), ethanol (E10
  312  E100), and other renewable fuel distribution qualify for the
  313  exemption provided in this paragraph.
  314         3. The Department of Agriculture and Consumer Services
  315  shall provide to the department a list of items eligible for the
  316  exemption provided in this paragraph.
  317         4.a. The exemption provided in this paragraph shall be
  318  available to a purchaser only through a refund of previously
  319  paid taxes. An eligible item is subject to refund one time. A
  320  person who has received a refund on an eligible item shall
  321  notify the next purchaser of the item that the item is no longer
  322  eligible for a refund of paid taxes. The notification shall be
  323  provided to each subsequent purchaser on the sales invoice or
  324  other proof of purchase.
  325         b. To be eligible to receive the exemption provided in this
  326  paragraph, a purchaser shall file an application with the
  327  Department of Agriculture and Consumer Services. The application
  328  shall be developed by the Department of Agriculture and Consumer
  329  Services, in consultation with the department, and shall
  330  require:
  331         (I) The name and address of the person claiming the refund.
  332         (II) A specific description of the purchase for which a
  333  refund is sought, including, when applicable, a serial number or
  334  other permanent identification number.
  335         (III) The sales invoice or other proof of purchase showing
  336  the amount of sales tax paid, the date of purchase, and the name
  337  and address of the sales tax dealer from whom the property was
  338  purchased.
  339         (IV) A sworn statement that the information provided is
  340  accurate and that the requirements of this paragraph have been
  341  met.
  342         c. Within 30 days after receipt of an application, the
  343  Department of Agriculture and Consumer Services shall review the
  344  application and notify the applicant of any deficiencies. Upon
  345  receipt of a completed application, the Department of
  346  Agriculture and Consumer Services shall evaluate the application
  347  for the exemption and issue a written certification that the
  348  applicant is eligible for a refund or issue a written denial of
  349  such certification. The Department of Agriculture and Consumer
  350  Services shall provide the department a copy of each
  351  certification issued upon approval of an application.
  352         d. Each certified applicant is responsible for applying for
  353  the refund and forwarding the certification that the applicant
  354  is eligible to the department within 6 months after
  355  certification by the Department of Agriculture and Consumer
  356  Services.
  357         e. A refund approved pursuant to this paragraph shall be
  358  made within 30 days after formal approval by the department.
  359         f. The Department of Agriculture and Consumer Services may
  360  adopt by rule the form for the application for a certificate,
  361  requirements for the content and format of information submitted
  362  to the Department of Agriculture and Consumer Services in
  363  support of the application, other procedural requirements, and
  364  criteria by which the application will be determined. The
  365  Department of Agriculture and Consumer Services may adopt other
  366  rules pursuant to ss. 120.536(1) and 120.54 to administer this
  367  paragraph, including rules establishing additional forms and
  368  procedures for claiming the exemption.
  369         g. The Department of Agriculture and Consumer Services
  370  shall be responsible for ensuring that the total amount of the
  371  exemptions authorized do not exceed the limits specified in
  372  subparagraph 2.
  373         5. Approval of the exemptions under this paragraph is on a
  374  first-come, first-served basis, based upon the date complete
  375  applications are received by the Department of Agriculture and
  376  Consumer Services. Incomplete placeholder applications shall not
  377  be accepted and shall not secure a place in the first-come,
  378  first-served application line. The Department of Agriculture and
  379  Consumer Services shall determine and publish on its website on
  380  a regular basis the amount of sales tax funds remaining in each
  381  fiscal year.
  382         6. This paragraph expires July 1, 2016.
  383         Section 4. Subsections (1), (2), (4), (6), (7), and (8) of
  384  section 220.192, Florida Statutes, are amended to read:
  385         220.192 Renewable energy technologies investment tax
  386  credit.—
  387         (1) DEFINITIONS.—For purposes of this section, the term:
  388         (a) “Biodiesel” means biodiesel as defined in s.
  389  212.08(7)(hhh) former s. 212.08(7)(ccc).
  390         (b) “Corporation” includes a general partnership, limited
  391  partnership, limited liability company, unincorporated business,
  392  or other business entity, including entities taxed as
  393  partnerships for federal income tax purposes.
  394         (c) “Eligible costs” means:
  395         1. Seventy-five percent of all capital costs, operation and
  396  maintenance costs, and research and development costs incurred
  397  between July 1, 2006, and June 30, 2010, up to a limit of $3
  398  million per state fiscal year for all taxpayers, in connection
  399  with an investment in hydrogen-powered vehicles and hydrogen
  400  vehicle fueling stations in the state, including, but not
  401  limited to, the costs of constructing, installing, and equipping
  402  such technologies in the state.
  403         2. Seventy-five percent of all capital costs, operation and
  404  maintenance costs, and research and development costs incurred
  405  between July 1, 2006, and June 30, 2010, up to a limit of $1.5
  406  million per state fiscal year for all taxpayers, and limited to
  407  a maximum of $12,000 per fuel cell, in connection with an
  408  investment in commercial stationary hydrogen fuel cells in the
  409  state, including, but not limited to, the costs of constructing,
  410  installing, and equipping such technologies in the state.
  411         3.75 Seventy-five percent of all capital costs, operation
  412  and maintenance costs, and research and development costs
  413  incurred between July 1, 2012 2006, and June 30, 2016 2010, not
  414  to exceed $1 million per state fiscal year for each taxpayer and
  415  up to a limit of $10 $6.5 million per state fiscal year for all
  416  taxpayers, in connection with an investment in the production,
  417  storage, and distribution of biodiesel (B10-B100), and ethanol
  418  (E10-E100), and other renewable fuel in the state, including the
  419  costs of constructing, installing, and equipping such
  420  technologies in the state. Gasoline fueling station pump
  421  retrofits for biodiesel (B10-B100), ethanol (E10-E100), and
  422  other renewable fuel distribution qualify as an eligible cost
  423  under this section subparagraph.
  424         (d) “Ethanol” means ethanol as defined in s. 212.08(7)(hhh)
  425  former s. 212.08(7)(ccc).
  426         (e) “Renewable fuel” means a fuel produced from biomass
  427  that is used to replace or reduce the quantity of fossil fuel
  428  present in motor fuel or diesel fuel. “Biomass” means biomass as
  429  defined in s. 366.91, “motor fuel” means motor fuel as defined
  430  in s. 206.01, and “diesel fuel” means diesel fuel as defined in
  431  s. 206.86.
  432         (e) “Hydrogen fuel cell” means hydrogen fuel cell as
  433  defined in former s. 212.08(7)(ccc).
  434         (f) “Taxpayer” includes a corporation as defined in
  435  paragraph (b) or s. 220.03.
  436         (2) TAX CREDIT.—For tax years beginning on or after January
  437  1, 2013 2007, a credit against the tax imposed by this chapter
  438  shall be granted in an amount equal to the eligible costs.
  439  Credits may be used in tax years beginning January 1, 2013 2007,
  440  and ending December 31, 2016 2010, after which the credit shall
  441  expire. If the credit is not fully used in any one tax year
  442  because of insufficient tax liability on the part of the
  443  corporation, the unused amount may be carried forward and used
  444  in tax years beginning January 1, 2013 2007, and ending December
  445  31, 2018 2012, after which the credit carryover expires and may
  446  not be used. A taxpayer that files a consolidated return in this
  447  state as a member of an affiliated group under s. 220.131(1) may
  448  be allowed the credit on a consolidated return basis up to the
  449  amount of tax imposed upon the consolidated group. Any eligible
  450  cost for which a credit is claimed and which is deducted or
  451  otherwise reduces federal taxable income shall be added back in
  452  computing adjusted federal income under s. 220.13.
  453         (4) TAXPAYER APPLICATION PROCESS.—To claim a credit under
  454  this section, each taxpayer must apply to the Department of
  455  Agriculture and Consumer Services for an allocation of each type
  456  of annual credit by the date established by the Department of
  457  Agriculture and Consumer Services. The application form adopted
  458  by rule of the Department of Agriculture and Consumer Services
  459  must include an affidavit from each taxpayer certifying that all
  460  information contained in the application, including all records
  461  of eligible costs claimed as the basis for the tax credit, are
  462  true and correct. Approval of the credits under this section is
  463  on a first-come, first-served basis, based upon the date
  464  complete applications are received by the Department of
  465  Agriculture and Consumer Services. A taxpayer must submit only
  466  one complete application based upon eligible costs incurred
  467  within a particular state fiscal year. Incomplete placeholder
  468  applications will not be accepted and will not secure a place in
  469  the first-come, first-served application line. If a taxpayer
  470  does not receive a tax credit allocation due to the exhaustion
  471  of the annual tax credit authorizations, then such taxpayer may
  472  reapply in the following year for those eligible costs and will
  473  have priority over other applicants for the allocation of
  474  credits.
  475         (6) TRANSFERABILITY OF CREDIT.—
  476         (a) For tax years beginning on or after January 1, 2014
  477  2009, any corporation or subsequent transferee allowed a tax
  478  credit under this section may transfer the credit, in whole or
  479  in part, to any taxpayer by written agreement without
  480  transferring any ownership interest in the property generating
  481  the credit or any interest in the entity owning such property.
  482  The transferee is entitled to apply the credits against the tax
  483  with the same effect as if the transferee had incurred the
  484  eligible costs.
  485         (b) To perfect the transfer, the transferor shall provide
  486  the Department of Revenue with a written transfer statement
  487  notifying the Department of Revenue of the transferor’s intent
  488  to transfer the tax credits to the transferee; the date the
  489  transfer is effective; the transferee’s name, address, and
  490  federal taxpayer identification number; the tax period; and the
  491  amount of tax credits to be transferred. The Department of
  492  Revenue shall, upon receipt of a transfer statement conforming
  493  to the requirements of this section, provide the transferee with
  494  a certificate reflecting the tax credit amounts transferred. A
  495  copy of the certificate must be attached to each tax return for
  496  which the transferee seeks to apply such tax credits.
  497         (c) A tax credit authorized under this section that is held
  498  by a corporation and not transferred under this subsection shall
  499  be passed through to the taxpayers designated as partners,
  500  members, or owners, respectively, in the manner agreed to by
  501  such persons regardless of whether such partners, members, or
  502  owners are allocated or allowed any portion of the federal
  503  energy tax credit for the eligible costs. A corporation that
  504  passes the credit through to a partner, member, or owner must
  505  comply with the notification requirements described in paragraph
  506  (b). The partner, member, or owner must attach a copy of the
  507  certificate to each tax return on which the partner, member, or
  508  owner claims any portion of the credit.
  509         (7) RULES.—The Department of Revenue and the Department of
  510  Agriculture and Consumer Services shall have the authority to
  511  adopt rules pursuant to ss. 120.536(1) and 120.54 to administer
  512  this section, including rules relating to:
  513         (a) The forms required to claim a tax credit under this
  514  section, the requirements and basis for establishing an
  515  entitlement to a credit, and the examination and audit
  516  procedures required to administer this section.
  517         (b) The implementation and administration of the provisions
  518  allowing a transfer of a tax credit, including rules prescribing
  519  forms, reporting requirements, and specific procedures,
  520  guidelines, and requirements necessary to transfer a tax credit.
  521         (8) PUBLICATION.—The Department of Agriculture and Consumer
  522  Services shall determine and publish on its website on a regular
  523  basis the amount of available tax credits remaining in each
  524  fiscal year.
  525         Section 5. Section 220.193, Florida Statutes, is amended to
  526  read:
  527         220.193 Florida renewable energy production credit.—
  528         (1) The purpose of this section is to encourage the
  529  development and expansion of facilities that produce renewable
  530  energy in Florida.
  531         (2) As used in this section, the term:
  532         (a) “Commission” means shall mean the Public Service
  533  Commission.
  534         (b) “Department” means shall mean the Department of
  535  Revenue.
  536         (c) “Expanded facility” means shall mean a Florida
  537  renewable energy facility that increases its electrical
  538  production and sale by more than 5 percent above the facility’s
  539  electrical production and sale during the 2011 2005 calendar
  540  year.
  541         (d) “Florida renewable energy facility” means shall mean a
  542  facility in the state that produces electricity for sale from
  543  renewable energy, as defined in s. 377.803.
  544         (e) “New facility” means shall mean a Florida renewable
  545  energy facility that is operationally placed in service after
  546  May 1, 2006. “New facility” includes a Florida renewable energy
  547  facility that has had an expansion operationally placed in
  548  service after May 1, 2006, and whose cost exceeded 50 percent of
  549  the assessed value of the facility immediately before the
  550  expansion.
  551         (f) “Sale” or “sold” includes the use of electricity by the
  552  producer of such electricity which decreases the amount of
  553  electricity that the producer would otherwise have to purchase.
  554         (g) “Taxpayer” includes a general partnership, limited
  555  partnership, limited liability company, trust, or other
  556  artificial entity in which a corporation, as defined in s.
  557  220.03(1)(e), owns an interest and is taxed as a partnership or
  558  is disregarded as a separate entity from the corporation under
  559  this chapter.
  560         (3) An annual credit against the tax imposed by this
  561  section shall be allowed to a taxpayer, based on the taxpayer’s
  562  production and sale of electricity from a new or expanded
  563  Florida renewable energy facility. For a new facility, the
  564  credit shall be based on the taxpayer’s sale of the facility’s
  565  entire electrical production. For an expanded facility, the
  566  credit shall be based on the increases in the facility’s
  567  electrical production that are achieved after May 1, 2012 2006.
  568         (a) The credit shall be $0.01 for each kilowatt-hour of
  569  electricity produced and sold by the taxpayer to an unrelated
  570  party during a given tax year.
  571         (b) The credit may be claimed for electricity produced and
  572  sold on or after January 1, 2013 2007. Beginning in 2014 2008
  573  and continuing until 2017 2011, each taxpayer claiming a credit
  574  under this section must first apply to the department by
  575  February 1 of each year for an allocation of available credit.
  576  The department, in consultation with the commission, shall
  577  develop an application form. The application form shall, at a
  578  minimum, require a sworn affidavit from each taxpayer certifying
  579  the increase in production and sales that form the basis of the
  580  application and certifying that all information contained in the
  581  application is true and correct.
  582         (c) If the amount of credits applied for each year exceeds
  583  $5 million, the department shall award credits to qualified
  584  applicants based on the following priority: to each applicant a
  585  prorated amount based on each applicant’s increased production
  586  and sales and the increased production and sales of all
  587  applicants.
  588         1. An applicant who places a new facility in operation
  589  after May 1, 2012, shall be granted credits first, up to a
  590  maximum of $250,000 each, with remaining credits to be granted
  591  pursuant to subparagraph 3., but if there are insufficient funds
  592  authorized to grant all such credits, the credits granted under
  593  this subparagraph shall be prorated based upon each applicant’s
  594  qualified production and sales as a percentage of total
  595  qualified production and sales of all applicants in this
  596  category for the year.
  597         2. An applicant who does not qualify under subparagraph 1.
  598  but who claims a credit of $50,000 or less shall be granted
  599  credits next, and if there are insufficient funds authorized to
  600  grant all such credits, the credits shall be prorated based upon
  601  each applicant’s qualified production and sales as a percentage
  602  of total qualified production and sales of all applicants in
  603  this category for the year.
  604         3. An applicant who does not qualify under subparagraph 1.
  605  or subparagraph 2. and an applicant whose credits have not been
  606  fully awarded under subparagraph 1. shall be awarded credits
  607  from remaining authorized funds, and if there are insufficient
  608  authorized funds to grant all such remaining credits, the
  609  credits shall be prorated based upon each applicant’s remaining
  610  claims for qualified production and sales as a percentage of
  611  total remaining claims for qualified production and sales of all
  612  applicants in this category for the year.
  613         (d) If the credit granted pursuant to this section is not
  614  fully used in one year because of insufficient tax liability on
  615  the part of the taxpayer, the unused amount may be carried
  616  forward for a period not to exceed 5 years. The carryover credit
  617  may be used in a subsequent year when the tax imposed by this
  618  chapter for such year exceeds the credit for such year, after
  619  applying the other credits and unused credit carryovers in the
  620  order provided in s. 220.02(8).
  621         (e) A taxpayer that files a consolidated return in this
  622  state as a member of an affiliated group under s. 220.131(1) may
  623  be allowed the credit on a consolidated return basis up to the
  624  amount of tax imposed upon the consolidated group.
  625         (f)1. Tax credits that may be available under this section
  626  to an entity eligible under this section may be transferred
  627  after a merger or acquisition to the surviving or acquiring
  628  entity and used in the same manner with the same limitations.
  629         2. The entity or its surviving or acquiring entity as
  630  described in subparagraph 1. may transfer any unused credit in
  631  whole or in units of no less than 25 percent of the remaining
  632  credit. The entity acquiring such credit may use it in the same
  633  manner and with the same limitations under this section. Such
  634  transferred credits may not be transferred again although they
  635  may succeed to a surviving or acquiring entity subject to the
  636  same conditions and limitations as described in this section.
  637         3. In the event the credit provided for under this section
  638  is reduced as a result of an examination or audit by the
  639  department, such tax deficiency shall be recovered from the
  640  first entity or the surviving or acquiring entity to have
  641  claimed such credit up to the amount of credit taken. Any
  642  subsequent deficiencies shall be assessed against any entity
  643  acquiring and claiming such credit, or in the case of multiple
  644  succeeding entities in the order of credit succession.
  645         (g) Notwithstanding any other provision of this section,
  646  credits for the production and sale of electricity from a new or
  647  expanded Florida renewable energy facility may be earned between
  648  January 1, 2013 2007, and June 30, 2016 2010. The amount of tax
  649  credits that may be granted to each taxpayer under this section
  650  is limited to $1 million per state fiscal year. The combined
  651  total amount of tax credits which may be granted for all
  652  taxpayers under this section is limited to $5 million per state
  653  fiscal year.
  654         (h) A taxpayer claiming a credit under this section shall
  655  be required to add back to net income that portion of its
  656  business deductions claimed on its federal return paid or
  657  incurred for the taxable year which is equal to the amount of
  658  the credit allowable for the taxable year under this section.
  659         (i) A taxpayer claiming credit under this section may not
  660  claim a credit under s. 220.192. A taxpayer claiming credit
  661  under s. 220.192 may not claim a credit under this section.
  662         (j) When an entity treated as a partnership or a
  663  disregarded entity under this chapter produces and sells
  664  electricity from a new or expanded renewable energy facility,
  665  the credit earned by such entity shall pass through in the same
  666  manner as items of income and expense pass through for federal
  667  income tax purposes. When an entity applies for the credit and
  668  the entity has received the credit by a pass-through, the
  669  application must identify the taxpayer that passed the credit
  670  through, all taxpayers that received the credit, and the
  671  percentage of the credit that passes through to each recipient
  672  and must provide other information that the department requires.
  673         (k) A taxpayer’s use of the credit granted pursuant to this
  674  section does not reduce the amount of any credit available to
  675  such taxpayer under s. 220.186.
  676         (4) The department may adopt rules to implement and
  677  administer this section, including rules prescribing forms, the
  678  documentation needed to substantiate a claim for the tax credit,
  679  and the specific procedures and guidelines for claiming the
  680  credit.
  681         (5) This section shall take effect upon becoming law and
  682  shall apply to tax years beginning on and after January 1, 2013
  683  2007.
  684         Section 6. Subsection (3) of section 255.257, Florida
  685  Statutes, is amended to read:
  686         255.257 Energy management; buildings occupied by state
  687  agencies.—
  688         (3) CONTENTS OF THE STATE ENERGY MANAGEMENT PLAN.—The
  689  Department of Management Services, in coordination with the
  690  Department of Agriculture and Consumer Services, shall further
  691  develop the a state energy management plan consisting of, but
  692  not limited to, the following elements:
  693         (a) Data-gathering requirements;
  694         (b) Building energy audit procedures;
  695         (c) Uniform data analysis and reporting procedures;
  696         (d) Employee energy education program measures;
  697         (e) Energy consumption reduction techniques;
  698         (f) Training program for state agency energy management
  699  coordinators; and
  700         (g) Guidelines for building managers.
  701  
  702  The plan shall include a description of actions that state
  703  agencies shall take to reduce consumption of electricity and
  704  nonrenewable energy sources used for space heating and cooling,
  705  ventilation, lighting, water heating, and transportation.
  706         Section 7. Paragraph (q) of subsection (2) of section
  707  288.106, Florida Statutes, is amended to read:
  708         288.106 Tax refund program for qualified target industry
  709  businesses.—
  710         (2) DEFINITIONS.—As used in this section:
  711         (q) “Target industry business” means a corporate
  712  headquarters business or any business that is engaged in one of
  713  the target industries identified pursuant to the following
  714  criteria developed by the department in consultation with
  715  Enterprise Florida, Inc.:
  716         1. Future growth.—Industry forecasts should indicate strong
  717  expectation for future growth in both employment and output,
  718  according to the most recent available data. Special
  719  consideration should be given to businesses that export goods
  720  to, or provide services in, international markets and businesses
  721  that replace domestic and international imports of goods or
  722  services.
  723         2. Stability.—The industry should not be subject to
  724  periodic layoffs, whether due to seasonality or sensitivity to
  725  volatile economic variables such as weather. The industry should
  726  also be relatively resistant to recession, so that the demand
  727  for products of this industry is not typically subject to
  728  decline during an economic downturn.
  729         3. High wage.—The industry should pay relatively high wages
  730  compared to statewide or area averages.
  731         4. Market and resource independent.—The location of
  732  industry businesses should not be dependent on Florida markets
  733  or resources as indicated by industry analysis, except for
  734  businesses in the renewable energy industry.
  735         5. Industrial base diversification and strengthening.—The
  736  industry should contribute toward expanding or diversifying the
  737  state’s or area’s economic base, as indicated by analysis of
  738  employment and output shares compared to national and regional
  739  trends. Special consideration should be given to industries that
  740  strengthen regional economies by adding value to basic products
  741  or building regional industrial clusters as indicated by
  742  industry analysis. Special consideration should also be given to
  743  the development of strong industrial clusters that include
  744  defense and homeland security businesses.
  745         6. Positive economic impact.—The industry is expected to
  746  have strong positive economic impacts on or benefits to the
  747  state or regional economies. Special consideration should be
  748  given to industries that facilitate the development of the state
  749  as a hub for domestic and global trade and logistics.
  750  
  751  The term does not include any business engaged in retail
  752  industry activities; any electrical utility company as defined
  753  in s. 366.02(2); any phosphate or other solid minerals
  754  severance, mining, or processing operation; any oil or gas
  755  exploration or production operation; or any business subject to
  756  regulation by the Division of Hotels and Restaurants of the
  757  Department of Business and Professional Regulation. Any business
  758  within NAICS code 5611 or 5614, office administrative services
  759  and business support services, respectively, may be considered a
  760  target industry business only after the local governing body and
  761  Enterprise Florida, Inc., make a determination that the
  762  community where the business may locate has conditions affecting
  763  the fiscal and economic viability of the local community or
  764  area, including but not limited to, factors such as low per
  765  capita income, high unemployment, high underemployment, and a
  766  lack of year-round stable employment opportunities, and such
  767  conditions may be improved by the location of such a business to
  768  the community. By January 1 of every 3rd year, beginning January
  769  1, 2011, the department, in consultation with Enterprise
  770  Florida, Inc., economic development organizations, the State
  771  University System, local governments, employee and employer
  772  organizations, market analysts, and economists, shall review
  773  and, as appropriate, revise the list of such target industries
  774  and submit the list to the Governor, the President of the
  775  Senate, and the Speaker of the House of Representatives.
  776         Section 8. Section 366.92, Florida Statutes, is amended to
  777  read:
  778         366.92 Florida renewable energy policy.—
  779         (1) It is the intent of the Legislature to promote the
  780  development of renewable energy; protect the economic viability
  781  of Florida’s existing renewable energy facilities; diversify the
  782  types of fuel used to generate electricity in Florida; lessen
  783  Florida’s dependence on natural gas and fuel oil for the
  784  production of electricity; minimize the volatility of fuel
  785  costs; encourage investment within the state; improve
  786  environmental conditions; and, at the same time, minimize the
  787  costs of power supply to electric utilities and their customers.
  788         (2) As used in this section, the term:
  789         (a) “Florida renewable energy resources” means renewable
  790  energy, as defined in s. 377.803, that is produced in Florida.
  791         (a)(b) “Provider” means a “utility” as defined in s.
  792  366.8255(1)(a).
  793         (b)(c) “Renewable energy” means renewable energy as defined
  794  in s. 366.91(2)(d).
  795         (d) “Renewable energy credit” or “REC” means a product that
  796  represents the unbundled, separable, renewable attribute of
  797  renewable energy produced in Florida and is equivalent to 1
  798  megawatt-hour of electricity generated by a source of renewable
  799  energy located in Florida.
  800         (e) “Renewable portfolio standard” or “RPS” means the
  801  minimum percentage of total annual retail electricity sales by a
  802  provider to consumers in Florida that shall be supplied by
  803  renewable energy produced in Florida.
  804         (3) The commission shall adopt rules for a renewable
  805  portfolio standard requiring each provider to supply renewable
  806  energy to its customers directly, by procuring, or through
  807  renewable energy credits. In developing the RPS rule, the
  808  commission shall consult the Department of Environmental
  809  Protection and the Department of Agriculture and Consumer
  810  Services. The rule shall not be implemented until ratified by
  811  the Legislature. The commission shall present a draft rule for
  812  legislative consideration by February 1, 2009.
  813         (a) In developing the rule, the commission shall evaluate
  814  the current and forecasted levelized cost in cents per kilowatt
  815  hour through 2020 and current and forecasted installed capacity
  816  in kilowatts for each renewable energy generation method through
  817  2020.
  818         (b) The commission’s rule:
  819         1. Shall include methods of managing the cost of compliance
  820  with the renewable portfolio standard, whether through direct
  821  supply or procurement of renewable power or through the purchase
  822  of renewable energy credits. The commission shall have
  823  rulemaking authority for providing annual cost recovery and
  824  incentive-based adjustments to authorized rates of return on
  825  common equity to providers to incentivize renewable energy.
  826  Notwithstanding s. 366.91(3) and (4), upon the ratification of
  827  the rules developed pursuant to this subsection, the commission
  828  may approve projects and power sales agreements with renewable
  829  power producers and the sale of renewable energy credits needed
  830  to comply with the renewable portfolio standard. In the event of
  831  any conflict, this subparagraph shall supersede s. 366.91(3) and
  832  (4). However, nothing in this section shall alter the obligation
  833  of each public utility to continuously offer a purchase contract
  834  to producers of renewable energy.
  835         2. Shall provide for appropriate compliance measures and
  836  the conditions under which noncompliance shall be excused due to
  837  a determination by the commission that the supply of renewable
  838  energy or renewable energy credits was not adequate to satisfy
  839  the demand for such energy or that the cost of securing
  840  renewable energy or renewable energy credits was cost
  841  prohibitive.
  842         3. May provide added weight to energy provided by wind and
  843  solar photovoltaic over other forms of renewable energy, whether
  844  directly supplied or procured or indirectly obtained through the
  845  purchase of renewable energy credits.
  846         4. Shall determine an appropriate period of time for which
  847  renewable energy credits may be used for purposes of compliance
  848  with the renewable portfolio standard.
  849         5. Shall provide for monitoring of compliance with and
  850  enforcement of the requirements of this section.
  851         6. Shall ensure that energy credited toward compliance with
  852  the requirements of this section is not credited toward any
  853  other purpose.
  854         7. Shall include procedures to track and account for
  855  renewable energy credits, including ownership of renewable
  856  energy credits that are derived from a customer-owned renewable
  857  energy facility as a result of any action by a customer of an
  858  electric power supplier that is independent of a program
  859  sponsored by the electric power supplier.
  860         8. Shall provide for the conditions and options for the
  861  repeal or alteration of the rule in the event that new
  862  provisions of federal law supplant or conflict with the rule.
  863         (c) Beginning on April 1 of the year following final
  864  adoption of the commission’s renewable portfolio standard rule,
  865  each provider shall submit a report to the commission describing
  866  the steps that have been taken in the previous year and the
  867  steps that will be taken in the future to add renewable energy
  868  to the provider’s energy supply portfolio. The report shall
  869  state whether the provider was in compliance with the renewable
  870  portfolio standard during the previous year and how it will
  871  comply with the renewable portfolio standard in the upcoming
  872  year.
  873         (3)(4) In order to demonstrate the feasibility and
  874  viability of clean energy systems, the commission shall provide
  875  for full cost recovery under the environmental cost-recovery
  876  clause of all reasonable and prudent costs incurred by a
  877  provider for renewable energy projects that are zero greenhouse
  878  gas emitting at the point of generation, up to a total of 110
  879  megawatts statewide, and for which the provider has secured
  880  necessary land, zoning permits, and transmission rights within
  881  the state. Such costs shall be deemed reasonable and prudent for
  882  purposes of cost recovery so long as the provider has used
  883  reasonable and customary industry practices in the design,
  884  procurement, and construction of the project in a cost-effective
  885  manner appropriate to the location of the facility. The provider
  886  shall report to the commission as part of the cost-recovery
  887  proceedings the construction costs, in-service costs, operating
  888  and maintenance costs, hourly energy production of the renewable
  889  energy project, and any other information deemed relevant by the
  890  commission. Any provider constructing a clean energy facility
  891  pursuant to this section shall file for cost recovery no later
  892  than July 1, 2009.
  893         (4)(5) Each municipal electric utility and rural electric
  894  cooperative shall develop standards for the promotion,
  895  encouragement, and expansion of the use of renewable energy
  896  resources and energy conservation and efficiency measures. On or
  897  before April 1, 2009, and annually thereafter, each municipal
  898  electric utility and electric cooperative shall submit to the
  899  commission a report that identifies such standards.
  900         (5)(6) Nothing in this section shall be construed to impede
  901  or impair terms and conditions of existing contracts.
  902         (6)(7) The commission may adopt rules to administer and
  903  implement the provisions of this section.
  904         Section 9. Section 366.94, Florida Statutes, is created to
  905  read:
  906         366.94Electric vehicle charging stations.—
  907         (1)The provision of electric vehicle charging to the
  908  public by a nonutility is not the retail sale of electricity for
  909  the purposes of this chapter. The rates, terms, and conditions
  910  of electric vehicle charging services by a nonutility are not
  911  subject to regulation under this chapter. This section does not
  912  affect the ability of individuals, businesses, or governmental
  913  entities to acquire, install, or use an electric vehicle charger
  914  for their own vehicles.
  915         (2)The Department of Agriculture and Consumer Services
  916  shall adopt rules to provide definitions, methods of sale,
  917  labeling requirements, and price-posting requirements for
  918  electric vehicle charging stations to allow for consistency for
  919  consumers and the industry.
  920         (3)(a)It is unlawful for a person to stop, stand, or park
  921  a vehicle that is not capable of using an electrical recharging
  922  station within any parking space specifically designated for
  923  charging an electric vehicle.
  924         (b)If a law enforcement officer finds a motor vehicle in
  925  violation of this subsection, the officer or specialist shall
  926  charge the operator or other person in charge of the vehicle in
  927  violation with a noncriminal traffic infraction, punishable as
  928  provided in s. 316.008(4) or s. 318.18.
  929         (4)The Public Service Commission is directed to conduct a
  930  study of the potential effects of public charging stations and
  931  privately owned electric vehicle charging on both energy
  932  consumption and the impact on the electric grid in the state.
  933  The Public Service Commission shall also investigate the
  934  feasibility of using off-grid solar photovoltaic power as a
  935  source of electricity for the electric vehicle charging
  936  stations. The commission shall submit the results of the study
  937  to the President of the Senate, the Speaker of the House of
  938  Representatives, and the Executive Office of the Governor by
  939  December 31, 2012.
  940         Section 10. Subsection (1) of section 526.203, Florida
  941  Statutes, is amended, and subsections (5) and (6) are added to
  942  that section, to read:
  943         526.203 Renewable fuel standard.—
  944         (1) DEFINITIONS.—As used in this act:
  945         (a) “Alternative fuel” means a fuel produced from biomass,
  946  as defined in s. 366.91, that is used to replace or reduce the
  947  quantity of fossil fuel present in a petroleum fuel that meets
  948  the specifications as adopted by the department.
  949         (b)(a) “Blender,” “importer,” “terminal supplier,” and
  950  “wholesaler” are defined as provided in s. 206.01.
  951         (c)(b) “Blended gasoline” means a mixture of 90 to 91
  952  percent gasoline and 9 to 10 percent fuel ethanol or other
  953  alternative fuel, by volume, that meets the specifications as
  954  adopted by the department. The fuel ethanol or other alternative
  955  fuel portion may be derived from any agricultural source.
  956         (d)(c) “Fuel ethanol” means an anhydrous denatured alcohol
  957  produced by the conversion of carbohydrates that meets the
  958  specifications as adopted by the department.
  959         (e)(d) “Unblended gasoline” means gasoline that has not
  960  been blended with fuel ethanol or other alternative fuel and
  961  that meets the specifications as adopted by the department.
  962         (5) This section does not prohibit a retail dealer as
  963  defined in s. 206.01 from selling or offering to sell unblended
  964  gasoline.
  965         (6) The Department of Agriculture and Consumer Services
  966  shall compile a list of retail fuel stations that sell or offer
  967  to sell unblended gasoline. This information shall be compiled
  968  by the department as part of its routine retail fuel station
  969  inspections, authorized under s. 525.07, and from information
  970  provided voluntarily by retail dealers. The Department of
  971  Agriculture and Consumer Services shall provide this information
  972  on its website to inform consumers of the options available for
  973  unblended gasoline.
  974         Section 11. Subsection (4) of section 581.083, Florida
  975  Statutes, is amended to read:
  976         581.083 Introduction or release of plant pests, noxious
  977  weeds, or organisms affecting plant life; cultivation of
  978  nonnative plants; special permit and security required.—
  979         (4) A person may not cultivate a nonnative plant, algae, or
  980  blue-green algae, including a genetically engineered plant,
  981  algae, or blue-green algae or a plant that has been introduced,
  982  for purposes of fuel production or purposes other than
  983  agriculture in plantings greater in size than 2 contiguous
  984  acres, except under a special permit issued by the department
  985  through the division, which is the sole agency responsible for
  986  issuing such special permits. A permit is not required to
  987  cultivate any plant or group of plants that, based on experience
  988  or research data, does not pose a threat of becoming an invasive
  989  species and is commonly grown in this state for the purpose of
  990  human food consumption, commercial feed, feedstuff, forage for
  991  livestock, nursery stock, or silviculture. The department is
  992  authorized to adopt additional exemptions to the permitting
  993  requirements of this section if the department determines, after
  994  consulting with the Institute of Food and Agricultural Sciences
  995  at the University of Florida, that based on experience or
  996  research data, the nonnative plant, algae, or blue-green algae
  997  does not pose a threat of becoming an invasive species or a pest
  998  of plants or native fauna under conditions in this state and
  999  subsequently exempts the plant or group of plants by rule Such a
 1000  permit shall not be required if the department determines, in
 1001  conjunction with the Institute of Food and Agricultural Sciences
 1002  at the University of Florida, that the plant is not invasive and
 1003  subsequently exempts the plant by rule.
 1004         (a)1. Each application for a special permit must be
 1005  accompanied by a fee as described in subsection (2) and proof
 1006  that the applicant has obtained, on a form approved by the
 1007  department, a bond in the form approved by the department and
 1008  issued by a surety company admitted to do business in this state
 1009  or a certificate of deposit, or other type of security adopted
 1010  by rule of the department, which provides a financial assurance
 1011  of cost recovery for the removal of a planting. The application
 1012  must include, on a form provided by the department, the name of
 1013  the applicant and the applicant’s address or the address of the
 1014  applicant’s principal place of business; a statement completely
 1015  identifying the nonnative plant to be cultivated; and a
 1016  statement of the estimated cost of removing and destroying the
 1017  plant that is the subject of the special permit and the basis
 1018  for calculating or determining that estimate. If the applicant
 1019  is a corporation, partnership, or other business entity, the
 1020  applicant must also provide in the application the name and
 1021  address of each officer, partner, or managing agent. The
 1022  applicant shall notify the department within 10 business days of
 1023  any change of address or change in the principal place of
 1024  business. The department shall mail all notices to the
 1025  applicant’s last known address.
 1026         2. As used in this subsection, the term “certificate of
 1027  deposit” means a certificate of deposit at any recognized
 1028  financial institution doing business in the United States. The
 1029  department may not accept a certificate of deposit in connection
 1030  with the issuance of a special permit unless the issuing
 1031  institution is properly insured by the Federal Deposit Insurance
 1032  Corporation or the Federal Savings and Loan Insurance
 1033  Corporation.
 1034         (b) Upon obtaining a permit, the permitholder may annually
 1035  cultivate and maintain the nonnative plants as authorized by the
 1036  special permit. If the permitholder ceases to maintain or
 1037  cultivate the plants authorized by the special permit, if the
 1038  permit expires, or if the permitholder ceases to abide by the
 1039  conditions of the special permit, the permitholder shall
 1040  immediately remove and destroy the plants that are subject to
 1041  the permit, if any remain. The permitholder shall notify the
 1042  department of the removal and destruction of the plants within
 1043  10 days after such event.
 1044         (c) If the department:
 1045         1. Determines that the permitholder is no longer
 1046  maintaining or cultivating the plants subject to the special
 1047  permit and has not removed and destroyed the plants authorized
 1048  by the special permit;
 1049         2. Determines that the continued maintenance or cultivation
 1050  of the plants presents an imminent danger to public health,
 1051  safety, or welfare;
 1052         3. Determines that the permitholder has exceeded the
 1053  conditions of the authorized special permit; or
 1054         4. Receives a notice of cancellation of the surety bond,
 1055  
 1056  the department may issue an immediate final order, which shall
 1057  be immediately appealable or enjoinable as provided by chapter
 1058  120, directing the permitholder to immediately remove and
 1059  destroy the plants authorized to be cultivated under the special
 1060  permit. A copy of the immediate final order must shall be mailed
 1061  to the permitholder and to the surety company or financial
 1062  institution that has provided security for the special permit,
 1063  if applicable.
 1064         (d) If, upon issuance by the department of an immediate
 1065  final order to the permitholder, the permitholder fails to
 1066  remove and destroy the plants subject to the special permit
 1067  within 60 days after issuance of the order, or such shorter
 1068  period as is designated in the order as public health, safety,
 1069  or welfare requires, the department may enter the cultivated
 1070  acreage and remove and destroy the plants that are the subject
 1071  of the special permit. If the permitholder makes a written
 1072  request to the department for an extension of time to remove and
 1073  destroy the plants that demonstrates specific facts showing why
 1074  the plants could not reasonably be removed and destroyed in the
 1075  applicable timeframe, the department may extend the time for
 1076  removing and destroying plants subject to a special permit. The
 1077  reasonable costs and expenses incurred by the department for
 1078  removing and destroying plants subject to a special permit shall
 1079  be reimbursed to the department by the permitholder within 21
 1080  days after the date the permitholder and the surety company or
 1081  financial institution are served a copy of the department’s
 1082  invoice for the costs and expenses incurred by the department to
 1083  remove and destroy the cultivated plants, along with a notice of
 1084  administrative rights, unless the permitholder or the surety
 1085  company or financial institution object to the reasonableness of
 1086  the invoice. In the event of an objection, the permitholder or
 1087  surety company or financial institution is entitled to an
 1088  administrative proceeding as provided by chapter 120. Upon entry
 1089  of a final order determining the reasonableness of the incurred
 1090  costs and expenses, the permitholder has shall have 15 days
 1091  after following service of the final order to reimburse the
 1092  department. Failure of the permitholder to timely reimburse the
 1093  department for the incurred costs and expenses entitles the
 1094  department to reimbursement from the applicable bond or
 1095  certificate of deposit.
 1096         (e) Each permitholder shall maintain for each separate
 1097  growing location a bond or a certificate of deposit in an amount
 1098  determined by the department, but not more less than 150 percent
 1099  of the estimated cost of removing and destroying the cultivated
 1100  plants. The bond or certificate of deposit may not exceed $5,000
 1101  per acre, unless a higher amount is determined by the department
 1102  to be necessary to protect the public health, safety, and
 1103  welfare or unless an exemption is granted by the department
 1104  based on conditions specified in the application which would
 1105  preclude the department from incurring the cost of removing and
 1106  destroying the cultivated plants and would prevent injury to the
 1107  public health, safety, and welfare. The aggregate liability of
 1108  the surety company or financial institution to all persons for
 1109  all breaches of the conditions of the bond or certificate of
 1110  deposit may not exceed the amount of the bond or certificate of
 1111  deposit. The original bond or certificate of deposit required by
 1112  this subsection shall be filed with the department. A surety
 1113  company shall give the department 30 days’ written notice of
 1114  cancellation, by certified mail, in order to cancel a bond.
 1115  Cancellation of a bond does not relieve a surety company of
 1116  liability for paying to the department all costs and expenses
 1117  incurred or to be incurred for removing and destroying the
 1118  permitted plants covered by an immediate final order authorized
 1119  under paragraph (c). A bond or certificate of deposit must be
 1120  provided or assigned in the exact name in which an applicant
 1121  applies for a special permit. The penal sum of the bond or
 1122  certificate of deposit to be furnished to the department by a
 1123  permitholder in the amount specified in this paragraph must
 1124  guarantee payment of the costs and expenses incurred or to be
 1125  incurred by the department for removing and destroying the
 1126  plants cultivated under the issued special permit. The bond or
 1127  certificate of deposit assignment or agreement must be upon a
 1128  form prescribed or approved by the department and must be
 1129  conditioned to secure the faithful accounting for and payment of
 1130  all costs and expenses incurred by the department for removing
 1131  and destroying all plants cultivated under the special permit.
 1132  The bond or certificate of deposit assignment or agreement must
 1133  include terms binding the instrument to the Commissioner of
 1134  Agriculture. Such certificate of deposit shall be presented with
 1135  an assignment of the permitholder’s rights in the certificate in
 1136  favor of the Commissioner of Agriculture on a form prescribed by
 1137  the department and with a letter from the issuing institution
 1138  acknowledging that the assignment has been properly recorded on
 1139  the books of the issuing institution and will be honored by the
 1140  issuing institution. Such assignment is irrevocable while a
 1141  special permit is in effect and for an additional period of 6
 1142  months after termination of the special permit if operations to
 1143  remove and destroy the permitted plants are not continuing and
 1144  if the department’s invoice remains unpaid by the permitholder
 1145  under the issued immediate final order. If operations to remove
 1146  and destroy the plants are pending, the assignment remains in
 1147  effect until all plants are removed and destroyed and the
 1148  department’s invoice has been paid. The bond or certificate of
 1149  deposit may be released by the assignee of the surety company or
 1150  financial institution to the permitholder, or to the
 1151  permitholder’s successors, assignee, or heirs, if operations to
 1152  remove and destroy the permitted plants are not pending and no
 1153  invoice remains unpaid at the conclusion of 6 months after the
 1154  last effective date of the special permit. The department may
 1155  not accept a certificate of deposit that contains any provision
 1156  that would give to any person any prior rights or claim on the
 1157  proceeds or principal of such certificate of deposit. The
 1158  department shall determine by rule whether an annual bond or
 1159  certificate of deposit will be required. The amount of such bond
 1160  or certificate of deposit shall be increased, upon order of the
 1161  department, at any time if the department finds such increase to
 1162  be warranted by the cultivating operations of the permitholder.
 1163  In the same manner, the amount of such bond or certificate of
 1164  deposit may be adjusted downward or removed decreased when a
 1165  decrease in the cultivating operations of the permitholder
 1166  occurs or when research or practical field knowledge and
 1167  observations indicate a low risk of invasiveness by the
 1168  nonnative species warrants such decrease. Factors that may be
 1169  considered for change include multiple years or cycles of
 1170  successful large-scale contained cultivation; no observation of
 1171  plant, algae, or blue-green algae escape from managed areas; or
 1172  science-based evidence that established or approved adjusted
 1173  cultivation practices provide a similar level of containment of
 1174  the nonnative plant, algae, or blue-green algae. This paragraph
 1175  applies to any bond or certificate of deposit, regardless of the
 1176  anniversary date of its issuance, expiration, or renewal.
 1177         (f) In order to carry out the purposes of this subsection,
 1178  the department or its agents may require from any permitholder
 1179  verified statements of the cultivated acreage subject to the
 1180  special permit and may review the permitholder’s business or
 1181  cultivation records at her or his place of business during
 1182  normal business hours in order to determine the acreage
 1183  cultivated. The failure of a permitholder to furnish such
 1184  statement, to make such records available, or to make and
 1185  deliver a new or additional bond or certificate of deposit is
 1186  cause for suspension of the special permit. If the department
 1187  finds such failure to be willful, the special permit may be
 1188  revoked.
 1189         Section 12. The Department of Agriculture and Consumer
 1190  Services shall conduct a comprehensive statewide forest
 1191  inventory analysis and study, using a geographic information
 1192  system, to identify where available biomass is located,
 1193  determine the available biomass resources, and ensure forest
 1194  sustainability within the state. The department shall submit the
 1195  results of the study to the President of the Senate, the Speaker
 1196  of the House of Representatives, and the Executive Office of the
 1197  Governor by July 1, 2013.
 1198         Section 13. The Office of Energy within the Department of
 1199  Agriculture and Consumer Services, in consultation with the
 1200  Public Service Commission, the Florida Building Commission, and
 1201  the Florida Energy Systems Consortium, shall develop a
 1202  clearinghouse of information regarding cost savings associated
 1203  with various energy efficiency and conservation measures. The
 1204  department shall post the information on its website by July 1,
 1205  2013.
 1206         Section 14. For the 2012-2013 fiscal year, the nonrecurring
 1207  sum of $250,000 is appropriated from the Florida Public Service
 1208  Regulatory Trust Fund for the purpose of the Public Service
 1209  Commission, in consultation with the Department of Agriculture
 1210  and Consumer Services, contracting for an independent evaluation
 1211  of the Florida Energy Efficiency and Conservation Act to
 1212  determine if the act remains in the public interest. The
 1213  evaluation must consider the costs to ratepayers, the incentives
 1214  and disincentives associated with the provisions in the act, and
 1215  if the programs create benefits without undue burden on the
 1216  customer. The models and methods used to determine conservation
 1217  goals must be specifically addressed in the report. The
 1218  commission shall submit the report to the President of the
 1219  Senate, the Speaker of the House of Representatives, and the
 1220  Executive Office of the Governor by January 31, 2013.
 1221         Section 15. This act shall take effect July 1, 2012.