HB 0929 2003
1	CHAMBER ACTION
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6	The Committee on Transportation recommends the following:
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8	Committee Substitute
9	Remove the entire bill and insert:
10	A bill to be entitled
11	An act relating to transportation funding; amending s.
12	206.606, F.S.; eliminating the deduction of service
13	charges and administrative costs from the proceeds of the
14	fuel sales taxes on motor fuel and diesel fuel deposited
15	in the Fuel Tax Collection Trust Fund; amending s.
16	206.608, F.S.; eliminating the deduction of service
17	charges and administrative costs from the proceeds of the
18	State Comprehensive Enhanced Transportation System Taxes
19	on motor fuel and diesel fuel deposited in the Fuel Tax
20	Collection Trust Fund; providing for use of the revenues
21	derived from elimination of the deduction of
22	administrative costs from the proceeds of specified taxes
23	under the act; amending ss. 215.20 and 215.22, F.S.;
24	providing that the 7-percent service charge for the cost
25	of general government and the additional 0.3-percent
26	service charge shall not be deducted from the Fuel Tax
27	Collection Trust Fund, the Local Alternative Fuel User Fee
28	Clearing Trust Fund, the Local Option Fuel Tax Trust Fund,
29	the State Alternative Fuel User Fee Clearing Trust Fund,
30	and taxes on motor fuels other than gasoline levied under
31	s. 206.87(1)(a), F.S.; providing for use of the revenues
32	derived from elimination of such service charges; amending
33	ss. 206.875, 206.879, 206.9845, 206.9945, and 212.0501,
34	F.S., to conform; amending s. 215.211, F.S.; deleting a
35	provision for future reduction and elimination of the 7-
36	percent service charge deducted from proceeds of the local
37	option fuel tax distributed under s. 336.025, F.S.;
38	amending s. 320.072, F.S.; providing that a portion of the
39	revenues from the additional fee on certain motor vehicle
40	registration transactions shall be used to fund the County
41	Incentive Grant Program rather than deposited in the
42	General Revenue Fund in certain fiscal years; amending ss.
43	206.41, 336.021, and 336.025, F.S.; providing that the
44	rates of the ninth-cent fuel tax on motor fuel and the
45	local option fuel tax on motor fuel, if approved by
46	counties through adoption of a local ordinance, may be
47	adjusted annually based on the Consumer Price Index;
48	providing for notification of tax rates by the Department
49	of Revenue; eliminating the deduction of administrative
50	costs from the proceeds of the local option fuel taxes on
51	motor fuel and diesel fuel; expanding the uses of proceeds
52	from local option fuel taxes on motor fuel and diesel
53	fuel; including governing bodies of certain municipalities
54	as authorized users of certain proceeds; exempting funds
55	generated by the provisions of this act from certain
56	provisions requiring 15 percent of transportation funds be
57	earmarked for public transportation; providing an
58	effective date.
59
60	Be It Enacted by the Legislature of the State of Florida:
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62	Section 1. Subsection (1) of section 206.606, Florida
63	Statutes, is amended to read:
64	206.606 Distribution of certain proceeds.--
65	(1) Moneys collected pursuant to ss. 206.41(1)(g) and
66	206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust
67	Fund. Such moneys, after deducting the service charges imposed
68	by s. 215.20, the refunds granted pursuant to s. 206.41, and the
69	administrative costs incurred by the department in collecting,
70	administering, enforcing, and distributing the tax, which
71	administrative costs may not exceed 2 percent of collections,
72	shall be distributed monthly to the State Transportation Trust
73	Fund, except that:
74	(a) $6.30 million shall be transferred to the Department
75	of Environmental Protection in each fiscal year and deposited in
76	the Invasive Plant Control Trust Fund to be used for aquatic
77	plant management, including nonchemical control of aquatic
78	weeds, research into nonchemical controls, and enforcement
79	activities. Beginning in fiscal year 1993-1994, the department
80	shall allocate at least $1 million of such funds to the
81	eradication of melaleuca.
82	(b) $2.5 million shall be transferred to the State Game
83	Trust Fund in the Fish and Wildlife Conservation Commission in
84	each fiscal year and used for recreational boating activities,
85	and freshwater fisheries management and research. The transfers
86	must be made in equal monthly amounts beginning on July 1 of
87	each fiscal year. The commission shall annually determine where
88	unmet needs exist for boating-related activities, and may fund
89	such activities in counties where, due to the number of vessel
90	registrations, sufficient financial resources are unavailable.
91	1. A minimum of $1.25 million shall be used to fund local
92	projects to provide recreational channel marking, public
93	launching facilities, aquatic plant control, and other local
94	boating related activities. In funding the projects, the
95	commission shall give priority consideration as follows:
96	a. Unmet needs in counties with populations of 100,000 or
97	less.
98	b. Unmet needs in coastal counties with a high level of
99	boating related activities from individuals residing in other
100	counties.
101	2. The remaining $1.25 million may be used for
102	recreational boating activities and freshwater fisheries
103	management and research.
104	3. The commission is authorized to adopt rules pursuant to
105	ss. 120.536(1) and 120.54 to implement a Florida Boating
106	Improvement Program similar to the program administered by the
107	Department of Environmental Protection and established in rules
108	62D-5.031 - 62D-5.036, Florida Administrative Code, to determine
109	projects eligible for funding under this subsection.
110
111	On February 1 of each year, the commission shall file an annual
112	report with the President of the Senate and the Speaker of the
113	House of Representatives outlining the status of its Florida
114	Boating Improvement Program, including the projects funded, and
115	a list of counties whose needs are unmet due to insufficient
116	financial resources from vessel registration fees.
117	(c) 0.65 percent of moneys collected pursuant to s.
118	206.41(1)(g) shall be transferred to the Agricultural Emergency
119	Eradication Trust Fund.
120	Section 2. Section 206.608, Florida Statutes, is amended
121	to read:
122	206.608 State Comprehensive Enhanced Transportation System
123	Tax; deposit of proceeds; distribution.--Moneys received
124	pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited
125	in the Fuel Tax Collection Trust Fund, and, after deducting the
126	service charge imposed in chapter 215 and administrative costs
127	incurred by the department in collecting, administering,
128	enforcing, and distributing the tax, which administrative costs
129	may not exceed 2 percent of collections,shall be distributed as
130	follows:
131	(1) 0.65 percent of the proceeds of the tax levied
132	pursuant to s. 206.41(1)(f) shall be transferred to the
133	Agricultural Emergency Eradication Trust Fund.
134	(2) The remaining proceeds of the tax levied pursuant to
135	s. 206.41(1)(f) and all of the proceeds from the tax imposed by
136	s. 206.87(1)(d) shall be transferred into the State
137	Transportation Trust Fund, and may be used only for projects in
138	the adopted work program in the district in which the tax
139	proceeds are collected and, to the maximum extent feasible, such
140	moneys shall be programmed for use in the county where
141	collected. However, no revenue from the taxes imposed pursuant
142	to ss. 206.41(1)(f) and 206.87(1)(d) in a county shall be
143	expended unless the projects funded with such revenues have been
144	included in the work program adopted pursuant to s. 339.135.
145	Section 3. Use of revenues derived from elimination of
146	deduction of administrative costs on certain taxes.--Beginning
147	July 1, 2003, the increased revenues derived from the
148	elimination of the deduction of administrative costs from the
149	proceeds of the fuel sales taxes on motor fuel and diesel fuel
150	under s. 206.606, Florida Statutes, the State Comprehensive
151	Enhanced Transportation System Tax under s. 206.608, Florida
152	Statutes, and the local option fuel taxes on motor fuel and
153	diesel fuel under s. 336.025, Florida Statutes, shall be
154	deposited in the State Transportation Trust Fund and used to
155	fund the County Incentive Grant Program.
156	Section 4. Subsection (4) of section 215.20, Florida
157	Statutes, as amended by section 61 of chapter 2002-402, Laws of
158	Florida, is amended to read:
159	215.20 Certain income and certain trust funds to
160	contribute to the General Revenue Fund.--
161	(4) The income of a revenue nature deposited in the
162	following described trust funds, by whatever name designated, is
163	that from which the deductions authorized by subsection (3)
164	shall be made:
165	(a) The Fuel Tax Collection Trust Fund created by s.
166	206.875.
167	(a)(b)All income derived from outdoor advertising and
168	overweight violations which is deposited in the State
169	Transportation Trust Fund created by s. 206.46.
170	(c) All taxes levied on motor fuels other than gasoline
171	levied pursuant to the provisions of s. 206.87(1)(a).
172	(d) The State Alternative Fuel User Fee Clearing Trust
173	Fund established pursuant to s. 206.879(1).
174	(e) The Local Alternative Fuel User Fee Clearing Trust
175	Fund established pursuant to s. 206.879(2).
176	(b)(f)The Cigarette Tax Collection Trust Fund created by
177	s. 210.20.
178	(c)(g)The Nonmandatory Land Reclamation Trust Fund
179	established pursuant to s. 211.3103.
180	(d)(h)The Phosphate Research Trust Fund established
181	pursuant to s. 211.3103.
182	(e)(i)The Land Reclamation Trust Fund established
183	pursuant to s. 211.32(1)(f).
184	(f)(j)The Educational Certification and Service Trust
185	Fund created by s. 1012.59.
186	(g)(k)The trust funds administered by the Division of
187	Historical Resources of the Department of State.
188	(h)(l)The Marine Resources Conservation Trust Fund
189	created by s. 370.0603, with the exception of those fees
190	collected for recreational saltwater fishing licenses as
191	provided in s. 372.57.
192	(m) The Local Option Fuel Tax Trust Fund created pursuant
193	to s. 336.025.
194	(i)(n)The Florida Public Service Regulatory Trust Fund
195	established pursuant to s. 350.113.
196	(j)(o)The State Game Trust Fund established by s. 372.09.
197	(k)(p)The Special Disability Trust Fund created by s.
198	440.49.
199	(l)(q)The Workers' Compensation Administration Trust Fund
200	created by s. 440.50(1)(a).
201	(m)(r)The Employment Security Administration Trust Fund
202	created by s. 443.211(1).
203	(n)(s)The Special Employment Security Administration
204	Trust Fund created by s. 443.211(2).
205	(o)(t)The Professional Regulation Trust Fund established
206	pursuant to s. 455.219.
207	(p)(u)The Speech-Language Pathology and Audiology Trust
208	Fund.
209	(q)(v)The Division of Licensing Trust Fund established
210	pursuant to s. 493.6117.
211	(r)(w)The Division of Florida Land Sales, Condominiums,
212	and Mobile Homes Trust Fund established pursuant to s. 498.019.
213	(s)(x)The trust fund of the Division of Hotels and
214	Restaurants, as defined in s. 509.072, with the exception of
215	those fees collected for the purpose of funding of the
216	hospitality education program as stated in s. 509.302.
217	(t)(y)The trust funds administered by the Division of
218	Pari-mutuel Wagering and the Florida Quarter Horse Racing
219	Promotion Trust Fund.
220	(u)(z)The General Inspection Trust Fund and subsidiary
221	accounts thereof, unless a different percentage is authorized by
222	s. 570.20.
223	(v)(aa)The Florida Citrus Advertising Trust Fund created
224	by s. 601.15(7), including transfers from any subsidiary
225	accounts thereof, unless a different percentage is authorized in
226	that section.
227	(w)(bb)The Agents and Solicitors County Tax Trust Fund
228	created by s. 624.506.
229	(x)(cc)The Insurance Commissioner's Regulatory Trust Fund
230	created by s. 624.523.
231	(y)(dd)The Financial Institutions' Regulatory Trust Fund
232	established pursuant to s. 655.049.
233	(z)(ee)The Crimes Compensation Trust Fund established
234	pursuant to s. 960.21.
235	(aa)(ff)The Records Management Trust Fund established
236	pursuant to s. 257.375.
237	(bb)(gg)The Alcoholic Beverage and Tobacco Trust Fund
238	established pursuant to s. 561.025.
239	(cc)(hh)The Health Care Trust Fund established pursuant
240	to s. 408.16.
241	(dd)(ii)The Police and Firefighters' Premium Tax Trust
242	Fund established within the Department of Management Services.
243
244	The enumeration of the foregoing moneys or trust funds shall not
245	prohibit the applicability thereto of s. 215.24 should the
246	Governor determine that for the reasons mentioned in s. 215.24
247	the money or trust funds should be exempt herefrom, as it is the
248	purpose of this law to exempt income from its force and effect
249	when, by the operation of this law, federal matching funds or
250	contributions or private grants to any trust fund would be lost
251	to the state.
252	Section 5. Paragraphs (y), (z), (aa), (bb), and (cc) are
253	added to subsection (1) of section 215.22, Florida Statutes, as
254	amended by section 63 of chapter 2002-402, Laws of Florida, to
255	read:
256	215.22 Certain income and certain trust funds exempt.--
257	(1) The following income of a revenue nature or the
258	following trust funds shall be exempt from the deduction
259	required by s. 215.20(1):
260	(y) The Fuel Tax Collection Trust Fund created by s.
261	206.875.
262	(z) All taxes levied on motor fuels other than gasoline
263	levied pursuant to the provisions of s. 206.87(1)(a).
264	(aa) The State Alternative Fuel User Fee Clearing Trust
265	Fund established pursuant to s. 206.879(1).
266	(bb) The Local Alternative Fuel User Fee Clearing Trust
267	Fund established pursuant to s. 206.879(2).
268	(cc) The Local Option Fuel Tax Trust Fund created pursuant
269	to s. 336.025.
270	Section 6. Use of revenues derived from elimination of
271	deduction of service charges.--Beginning July 1, 2003, the
272	increased revenues derived from the elimination of the deduction
273	of the service charges imposed under s. 215.20(1) and (3),
274	Florida Statutes, from the Fuel Tax Collection Trust Fund, all
275	taxes on motor fuels other than gasoline levied under s.
276	206.87(1)(a) and part IV of chapter 206, Florida Statutes, the
277	State Alternative Fuel User Fee Clearing Trust Fund, the Local
278	Alternative Fuel User Fee Clearing Trust Fund, and the Local
279	Option Fuel Tax Trust Fund shall be deposited in the State
280	Transportation Trust Fund and used to fund the County Incentive
281	Grant Program, except that the increased revenues derived from
282	the elimination of the deduction of the service charge imposed
283	under s. 215.20(1), Florida Statutes, from the proceeds of any
284	tax levied by a county under s. 336.025(1)(b), Florida Statutes,
285	shall be returned directly to the county levying such tax.
286	Section 7. Subsection (1) of section 206.875, Florida
287	Statutes, is amended to read:
288	206.875 Allocation of tax.--
289	(1) All moneys derived from the taxes imposed by this part
290	shall be paid into the State Treasury by the department for
291	deposit in the Fuel Tax Collection Trust Fund, from which the
292	following transfers shall be made: After withholding $10,000
293	from the proceeds of 4 cents of such tax, to be used as a
294	revolving cash balance, all other moneys shall be transferred in
295	the same manner and for the same purpose as provided by law for
296	allocation of the taxes levied in part I, including deduction of
297	the service charges provided for in s. 215.20 and the
298	administrative costs incurred by the department in collecting,
299	administering, enforcing, and distributing the tax, which
300	administrative costs may not exceed 2 percent of collections.
301	Section 8. Section 206.879, Florida Statutes, is amended
302	to read:
303	206.879 State and local alternative fuel user fee clearing
304	trust funds; distribution.--
305	(1) Notwithstanding the provisions of s. 206.875, the
306	revenues from the state alternative fuel fees imposed by s.
307	206.877 shall be deposited into the State Alternative Fuel User
308	Fee Clearing Trust Fund, which is hereby created. After
309	deducting the service charges provided in s. 215.20,The
310	proceeds in this trust fund shall be distributed as follows:
311	one-fifth of the proceeds in calendar year 1991, one-third of
312	the proceeds in calendar year 1992, three-sevenths of the
313	proceeds in calendar year 1993, and one-half of the proceeds in
314	each calendar year thereafter shall be transferred to the State
315	Transportation Trust Fund; the remainder shall be distributed as
316	follows: 50 percent shall be transferred to the State Board of
317	Administration for distribution according to the provisions of
318	s. 16, Art. IX of the State Constitution of 1885, as amended; 25
319	percent shall be transferred to the Revenue Sharing Trust Fund
320	for Municipalities; and the remaining 25 percent shall be
321	distributed using the formula contained in s. 206.60(1).
322	(2) Notwithstanding the provisions of s. 206.875, the
323	revenues from the local alternative fuel fees imposed in lieu of
324	s. 206.87(1)(b) or (c) shall be deposited into the Local
325	Alternative Fuel User Fee Clearing Trust Fund, which is hereby
326	created. After deducting the service charges provided in s.
327	215.20,The proceeds in this trust fund shall be returned
328	monthly to the appropriate county.
329	Section 9. Section 206.9845, Florida Statutes, is amended
330	to read:
331	206.9845 Distribution of proceeds.--Moneys collected
332	pursuant to this part shall be deposited in the Fuel Tax
333	Collection Trust Fund. Such moneys, after deducting the service
334	charges imposed by s. 215.20,the refunds granted pursuant to s.
335	206.9855, and the administrative costs incurred by the
336	department in collecting, administering, enforcing, and
337	distributing the tax, which administrative costs may not exceed
338	2 percent of collections, shall be distributed monthly to the
339	State Transportation Trust Fund.
340	Section 10. Subsection (1) of section 206.9945, Florida
341	Statutes, is amended to read:
342	206.9945 Funds collected; disposition; department
343	authority.--
344	(1) The department shall deposit all funds received and
345	collected by it under this part into the Fuel Tax Collection
346	Trust Fund to be transferred, less the costs of administration
347	and less the service charges to be deducted pursuant to s.
348	215.20, as follows:
349	(a) Moneys collected pursuant to s. 206.9935(1) shall be
350	transferred to the Florida Coastal Protection Trust Fund as
351	provided in s. 376.11;
352	(b) Moneys collected pursuant to s. 206.9935(2) shall be
353	transferred to the Water Quality Assurance Trust Fund as
354	provided in s. 376.307; and
355	(c) Moneys collected pursuant to s. 206.9935(3), less any
356	refunds granted under s. 206.9942, shall be transferred to the
357	Inland Protection Trust Fund as provided in s. 376.3071.
358	Section 11. Subsection (6) of section 212.0501, Florida
359	Statutes, is amended to read:
360	212.0501 Tax on diesel fuel for business purposes;
361	purchase, storage, and use.--
362	(6) All taxes required to be paid on fuel used in self-
363	propelled off-road equipment shall be deposited in the Fuel Tax
364	Collection Trust Fund, to be distributed, after deduction of the
365	general revenue service charge pursuant to s. 215.20,to the
366	State Transportation Trust Fund. The department shall, each
367	month, make a transfer, from general revenue collections, equal
368	to such use tax reported on dealers' sales and use tax returns.
369	Section 12. Subsection (4) of section 320.072, Florida
370	Statutes, is amended to read:
371	320.072 Additional fee imposed on certain motor vehicle
372	registration transactions.--
373	(4) A tax collector or other duly authorized agent of the
374	department shall promptly remit all moneys collected pursuant to
375	this section, less any refunds granted pursuant to subsection
376	(3), to the department. The department shall deposit 30 percent
377	of such moneys as they are received into the General Revenue
378	Fund. The remainder of the proceeds, after deducting the service
379	charge imposed by s. 215.20, shall be deposited into theState
380	Transportation Trust Fund. Thirty percent of such moneys shall
381	be used to fund the County Incentive Grant Program provided for
382	under s. 339.2817 in fiscal years 2003-2004 and 2004-2005.
383	Section 13. Paragraphs (d), (e), and (f) of subsection (1)
384	of section 206.41, Florida Statutes, are amended to read:
385	206.41 State taxes imposed on motor fuel.--
386	(1) The following taxes are imposed on motor fuel under
387	the circumstances described in subsection (6):
388	(d)1.An additional tax of 1 cent per net gallon may be
389	imposed by each county on motor fuel, which shall be designated
390	as the "ninth-cent fuel tax." This tax shall be levied and used
391	as provided in s. 336.021.
392	2. Beginning January 1, 2004, and on January 1 of each
393	year thereafter, counties may, by ordinance, provide that the
394	tax rate set forth in subparagraph 1. be adjusted by the
395	percentage change in the average of the Consumer Price Index
396	issued by the United States Department of Labor for the most
397	recent 12-month period ending September 30 and rounded to the
398	nearest tenth of a cent, as determined by the Department of
399	Revenue. However, the tax rate may not be less than 1 cent per
400	gallon.
401	3. All impositions and rate changes of the tax shall be
402	levied before July 1, to be effective January 1 of the following
403	year.
404	4. A certified copy of the ordinance that authorizes the
405	indexing of the tax authorized by this section must be furnished
406	by the county to the Department of Revenue within 10 days after
407	the adoption of the ordinance indexing the tax.
408	5. The department shall notify each terminal supplier,
409	position holder, wholesaler, and importer of the tax rate
410	applicable under this paragraph for the 12-month period
411	beginning January 1.
412	(e)1.An additional tax of between 1 cent and 11 cents per
413	net gallon may be imposed on motor fuel by each county, which
414	shall be designated as the "local option fuel tax." This tax
415	shall be levied and used as provided in s. 336.025.
416	2. Beginning January 1, 2004, and on January 1 of each
417	year thereafter, counties may, by ordinance, provide that the
418	tax rate set forth in s. 336.025(1)(a) and (b) be adjusted by
419	the percentage change in the average of the Consumer Price Index
420	issued by the United States Department of Labor for the most
421	recent 12-month period ending September 30 and rounded to the
422	nearest tenth of a cent, as determined by the Department of
423	Revenue. However, the tax rate may not be less than the rate per
424	gallon levied pursuant to subparagraph 1.
425	3. All impositions and rate changes of the tax shall be
426	levied before July 1, to be effective January 1 of the following
427	year.
428	4. A certified copy of the ordinance that authorizes the
429	indexing of the tax authorized by this section must be furnished
430	by the county to the Department of Revenue within 10 days after
431	the adoption of the ordinance indexing the tax.
432	5. The department shall notify each terminal supplier,
433	position holder, wholesaler, and importer of the tax rate
434	applicable under this paragraph for the 12-month period
435	beginning January 1.
436	(f)1. An additional tax designated as the State
437	Comprehensive Enhanced Transportation System Tax is imposed on
438	each net gallon of motor fuel in each county. This tax shall be
439	levied and used as provided in s. 206.608.
440	2. The rate of the tax in each county shall be equal to
441	two-thirds of the lesser of the sum of the taxes imposed on
442	motor fuel pursuant to paragraphs(d) and (e) in such county,
443	after the adjustments made pursuant to subparagraphs (d)2. and
444	(e)2.,or 6 cents, rounded to the nearest tenth of a cent.
445	3. Beginning January 1, 1992, and on January 1 of each
446	year thereafter, the tax rate provided in subparagraph 2. shall
447	be adjusted by the percentage change in the average of the
448	Consumer Price Index issued by the United States Department of
449	Labor for the most recent 12-month period ending September 30,
450	compared to the base year average, which is the average for the
451	12-month period ending September 30, 1990, and rounded to the
452	nearest tenth of a cent.
453	4. The department shall notify each terminal supplier,
454	position holder, wholesaler, and importer of the tax rate
455	applicable under this paragraph for the 12-month period
456	beginning January 1.
457	Section 14. Subsection (3) of section 215.211, Florida
458	Statutes, is amended to read:
459	215.211 Service charge; elimination or reduction for
460	specified proceeds.--
461	(3) Notwithstanding the provisions of s. 215.20(1), the
462	service charge provided in s. 215.20(1), which is deducted from
463	the proceeds of the local option fuel tax distributed under s.
464	336.025, shall be reduced as follows:
465	(a) For the period July 1, 2005, through June 30, 2006,
466	the rate of the service charge shall be 3.5 percent.
467	(b) Beginning July 1, 2006, and thereafter, no service
468	charge shall be deducted from the proceeds of the local option
469	fuel tax distributed under s. 336.025.
470
471	The increased revenues derived from this subsection shall be
472	deposited in the State Transportation Trust Fund and used to
473	fund the County Incentive Grant Program and the Small County
474	Outreach Program. Up to 20 percent of such funds shall be used
475	for the purpose of implementing the Small County Outreach
476	Program as provided in this act. Notwithstanding any other laws
477	to the contrary, the requirements of ss. 339.135, 339.155, and
478	339.175 shall not apply to these funds and programs.
479	Section 15. Paragraph (a) of subsection (1) of section
480	336.021, Florida Statutes, is amended to read:
481	336.021 County transportation system; levy of ninth-cent
482	fuel tax on motor fuel and diesel fuel.--
483	(1)(a)1.Any county in the state, by extraordinary vote of
484	the membership of its governing body or subject to a referendum,
485	may levy the tax imposed by ss. 206.41(1)(d) and 206.87(1)(b).
486	2. The rate of the ninth-cent fuel tax on motor fuel shall
487	be adjusted each January 1 as provided in s. 206.41(1)(d)2. The
488	rate of any such tax being levied on that date shall be
489	automatically adjusted. Any ordinance levying such a tax adopted
490	on or after July 1, 2003, shall specify that the rate of the tax
491	is subject to adjustment as provided in s. 206.41(1)(d)2.
492	3.County and municipal governments may use the moneys
493	received under this paragraph only for transportation
494	expenditures as defined in s. 336.025(7).
495	Section 16. Paragraphs (a) and (b) of subsection (1),
496	paragraph (a) of subsection (2), and subsections (7) and (8) of
497	section 336.025, Florida Statutes, are amended to read:
498	336.025 County transportation system; levy of local option
499	fuel tax on motor fuel and diesel fuel.--
500	(1)(a) In addition to other taxes allowed by law, there
501	may be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a
502	1-cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
503	fuel tax upon every gallon of motor fuel and diesel fuel sold in
504	a county and taxed under the provisions of part I or part II of
505	chapter 206. The rates of the local option fuel tax on motor
506	fuel authorized by this paragraph shall be adjusted each January
507	1 as provided in s. 206.41(1)(e)2. The rate of any such tax
508	being levied on that date shall be automatically adjusted. Any
509	ordinance or resolutions levying such a tax adopted on or after
510	July 1, 2003, shall specify that the rate of the tax is subject
511	to adjustment as provided in s. 206.41(1)(e)2.
512	1. All impositions and rate changes of the tax shall be
513	levied before July 1 to be effective January 1 of the following
514	year for a period not to exceed 30 years, and the applicable
515	method of distribution shall be established pursuant to
516	subsection (3) or subsection (4). However, levies of the tax
517	which were in effect on July 1, 2002, and which expire on August
518	31 of any year may be reimposed at the current authorized rate
519	effective September 1 of the year of expiration. Upon
520	expiration, the tax may be relevied provided that a
521	redetermination of the method of distribution is made as
522	provided in this section.
523	2. County and municipal governments shall utilize moneys
524	received pursuant to this paragraph only for transportation
525	expenditures.
526	3. Any tax levied pursuant to this paragraph may be
527	extended on a majority vote of the governing body of the county.
528	A redetermination of the method of distribution shall be
529	established pursuant to subsection (3) or subsection (4), if,
530	after July 1, 1986, the tax is extended or the tax rate changed,
531	for the period of extension or for the additional tax.
532	(b) In addition to other taxes allowed by law, there may
533	be levied as provided in s. 206.41(1)(e) a 1-cent, 2-cent, 3-
534	cent, 4-cent, or 5-cent local option fuel tax upon every gallon
535	of motor fuel sold in a county and taxed under the provisions of
536	part I of chapter 206. The tax shall be levied by an ordinance
537	adopted by a majority plus one vote of the membership of the
538	governing body of the county or by referendum. The rate of the
539	local option fuel tax on motor fuel authorized by this paragraph
540	shall be adjusted each January 1 as provided in s.
541	206.41(1)(e)2. The rate of any such tax being levied on that
542	date shall be automatically adjusted. Any ordinance levying such
543	a tax adopted on or after July 1, 2003, shall specify that the
544	rate of the tax is subject to adjustment as provided in s.
545	206.41(1)(e)2.
546	1. All impositions and rate changes of the tax shall be
547	levied before July 1, to be effective January 1 of the following
548	year. However, levies of the tax which were in effect on July 1,
549	2002, and which expire on August 31 of any year may be reimposed
550	at the current authorized rate effective September 1 of the year
551	of expiration.
552	2. The county may, prior to levy of the tax, establish by
553	interlocal agreement with one or more municipalities located
554	therein, representing a majority of the population of the
555	incorporated area within the county, a distribution formula for
556	dividing the entire proceeds of the tax among county government
557	and all eligible municipalities within the county. If no
558	interlocal agreement is adopted before the effective date of the
559	tax, tax revenues shall be distributed pursuant to the
560	provisions of subsection (4). If no interlocal agreement exists,
561	a new interlocal agreement may be established prior to June 1 of
562	any year pursuant to this subparagraph. However, any interlocal
563	agreement agreed to under this subparagraph after the initial
564	levy of the tax or change in the tax rate authorized in this
565	section shall under no circumstances materially or adversely
566	affect the rights of holders of outstanding bonds which are
567	backed by taxes authorized by this paragraph, and the amounts
568	distributed to the county government and each municipality shall
569	not be reduced below the amount necessary for the payment of
570	principal and interest and reserves for principal and interest
571	as required under the covenants of any bond resolution
572	outstanding on the date of establishment of the new interlocal
573	agreement.
574	3. County and municipal governments shall useutilize
575	moneys received pursuant to this paragraph onlyfor
576	transportation expenditures needed to meet the requirements of
577	the capital improvements element of an adopted comprehensive
578	plan or for expenditures needed to meet immediate local
579	transportation problems and for other transportation-related
580	expenditures that are critical for building comprehensive
581	roadway networks by local governments. For purposes of this
582	paragraph, expenditures for the construction of new roads, the
583	reconstruction or resurfacing of existing paved roads, or the
584	paving of existing graded roads shall be deemed to increase
585	capacity and such projects shall be included in the capital
586	improvements element of an adopted comprehensive plan.
587	Expenditures for purposes of this paragraph shall not include
588	routine maintenance of roads.
589	(2)(a) The tax levied pursuant to paragraph (1)(a) shall
590	be collected and remitted in the same manner provided by ss.
591	206.41(1)(e) and 206.87(1)(c). The tax levied pursuant to
592	paragraph (1)(b) shall be collected and remitted in the same
593	manner provided by s. 206.41(1)(e). The taxes remitted pursuant
594	to this section shall be transferred to the Local Option Fuel
595	Tax Trust Fund, which fund is created for distribution to the
596	county and eligible municipal governments within the county in
597	which the tax was collected and which fund is subject to the
598	service charge imposed in chapter 215. The tax shall be
599	distributed monthly by the department in the same manner
600	provided by s. 336.021(1)(c) and (d). The department shall
601	deduct the administrative costs incurred by it in collecting,
602	administering, enforcing, and distributing back to the counties
603	the tax, which administrative costs may not exceed 2 percent of
604	collections authorized by this section. The total administrative
605	costs shall be prorated among those counties levying the tax
606	according to the following formula, which shall be revised on
607	July 1 of each year: Two-thirds of the amount deducted shall be
608	based on the county's proportional share of the number of
609	dealers who are registered for purposes of chapter 212 on June
610	30 of the preceding state fiscal year, and one-third of the
611	amount deducted shall be based on the county's share of the
612	total amount of the tax collected during the preceding state
613	fiscal year.The department has the authority to prescribe and
614	publish all forms upon which reports shall be made to it and
615	other forms and records deemed to be necessary for proper
616	administration and collection of the taxes levied by any county
617	and shall promulgate such rules as may be necessary for the
618	enforcement of this section, which rules shall have the full
619	force and effect of law. The provisions of ss. 206.026, 206.027,
620	206.028, 206.051, 206.052, 206.054, 206.055, 206.06, 206.07,
621	206.075, 206.08, 206.09, 206.095, 206.10, 206.11, 206.12,
622	206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
623	206.199, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22,
624	206.24, 206.27, 206.28, 206.41, 206.416, 206.44, 206.45, 206.48,
625	206.49, 206.56, 206.59, 206.626, 206.87, 206.872, 206.873,
626	206.8735, 206.874, 206.8741, 206.94, and 206.945 shall, as far
627	as practicable, be applicable to the levy and collection of
628	taxes imposed pursuant to this section as if fully set out in
629	this section.
630	(7) For the purposes of this section, "transportation
631	expenditures" means expenditures by the local government from
632	local or state shared revenue sources, excluding expenditures of
633	bond proceeds, for the following programs:
634	(a) Public transportation operations and maintenance.
635	(b) Roadway and right-of-way maintenance and equipment and
636	structures used primarily for the storage and maintenance of
637	such equipment.
638	(c) Roadway and right-of-way drainage.
639	(d) Street lighting.
640	(e) Traffic signs, traffic engineering, signalization, and
641	pavement markings.
642	(f) Bridge maintenance and operation.
643	(g) Debt service and current expenditures for
644	transportation capital projects in the foregoing program areas,
645	including construction or reconstruction of roads and sidewalks.
646	(8) In addition to the uses specified in subsection(7),
647	the governing body of a county with a population of 50,000 or
648	less on April 1, 1992, or the governing body of a municipality
649	within such a county,may use the proceeds of the tax levied
650	pursuant to paragraph (1)(a) in any fiscal year to fund
651	infrastructure projects, if such projects are consistent with
652	the local government's approved comprehensive plan or, if the
653	approval or denial of the plan has not become final, consistent
654	with the plan last submitted to the state land planning agency.
655	In addition, no more than an amount equal to the proceeds from 4
656	cents per gallon of the tax imposed pursuant to paragraph (1)(a)
657	may be used by such county for the express and limited purpose
658	of paying for a court-ordered refund of special assessments.
659	Except as provided in subsection (7), such funds shall not be
660	used for the operational expenses of any infrastructure. Such
661	funds may be used for infrastructure projects under this
662	subsection only after the local government, prior to the fiscal
663	year in which the funds are proposed to be used, or if pledged
664	for bonded indebtedness, prior to the fiscal year in which the
665	bonds will be issued, has held a duly noticed public hearing on
666	the proposed use of the funds and has adopted a resolution
667	certifying that the local government has met all of the
668	transportation needs identified in its approved comprehensive
669	plan or, if the approval or denial of the plan has not become
670	final, consistent with the plan last submitted to the state land
671	planning agency. The proceeds shall not be pledged for bonded
672	indebtedness for a period exceeding 10 years, except that, for
673	the express and limited purpose of using such proceeds in any
674	fiscal year to pay a court-ordered refund of special
675	assessments, the proceeds may be pledged for bonded indebtedness
676	not exceeding 15 years. For the purposes of this subsection,
677	"infrastructure" has the same meaning as provided in s. 212.055.
678	Section 17. Notwithstanding any other law to the contrary,
679	the requirements of ss. 206.46(3) and 206.606(2), Florida
680	Statutes, shall not apply to any funding contained in this act.
681	Section 18. This act shall take effect July 1, 2003.