Senate Bill sb1658

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    Florida Senate - 2005                                  SB 1658

    By Senator Fasano





    11-987-05

  1                      A bill to be entitled

  2         An act relating to the taxation of alcoholic

  3         beverages; amending s. 561.121, F.S.; deleting

  4         provisions crediting specified taxes on

  5         alcoholic beverages to accounts funding

  6         substance abuse programs for children and

  7         adolescents; terminating the Children and

  8         Adolescence Substance Abuse Trust Fund within

  9         the Department of Children and Family Services;

10         providing for disposition of balances in and

11         revenues of such trust funds; amending s.

12         215.20, F.S.; conforming provisions to the

13         repeal of the trust fund; repealing s.

14         561.501(1), F.S., relating to a surcharge on

15         alcoholic beverages sold for consumption on the

16         premises; repealing 561.501, F.S., relating to

17         the collection of the alcoholic beverage

18         surcharge; repealing 561.121(4), F.S.;

19         conforming provisions to the repeal of the

20         alcoholic beverages surcharges; providing

21         effective dates.

22  

23  Be It Enacted by the Legislature of the State of Florida:

24  

25         Section 1.  Subsection (4) of section 561.121, Florida

26  Statutes, is amended to read:

27         561.121  Deposit of revenue.--

28         (4)(a)  State funds collected pursuant to s. 561.501

29  shall be paid into the State Treasury and credited to the

30  General Revenue Fund. following accounts:

31  

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    Florida Senate - 2005                                  SB 1658
    11-987-05




 1         1.  Twenty-seven and two-tenths percent of the

 2  surcharge on the sale of alcoholic beverages for consumption

 3  on premises shall be transferred to the Children and

 4  Adolescents Substance Abuse Trust Fund, which shall remain

 5  with the Department of Children and Family Services for the

 6  purpose of funding programs directed at reducing and

 7  eliminating substance abuse problems among children and

 8  adolescents.

 9         2.  The remainder of collections shall be credited to

10  the General Revenue Fund.

11         (b)  For the 2004-2005 state fiscal year only, and

12  notwithstanding the provisions of subparagraph (a)1., moneys

13  in the Children and Adolescents Substance Abuse Trust Fund may

14  also be used for the purpose of funding programs directed at

15  reducing and eliminating substance abuse problems among

16  adults. This paragraph expires July 1, 2005.

17         Section 2.  (1)  The Children and Adolescents Substance

18  Abuse Trust Fund within the Department of Children and Family

19  Services is terminated. The current balance remaining in the

20  trust fund shall be transferred to the Alcohol, Drug Abuse,

21  and Mental Health Trust Fund in the department.

22         (2)  The Department of Children and Family Services

23  shall pay any outstanding debts and obligations of the

24  terminated find as soon as practicable, and the Chief

25  Financial Officer shall close out and remove the terminated

26  fund from the various state accounting systems using generally

27  accepted accounting principles concerning warrants

28  outstanding, assets, and liabilities.

29         Section 3.  Paragraph (e) of subsection (4) of section

30  215.20, Florida Statutes, is amended to read:

31  

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    Florida Senate - 2005                                  SB 1658
    11-987-05




 1         215.20  Certain income and certain trust funds to

 2  contribute to the General Revenue Fund.--

 3         (4)  The income of a revenue nature deposited in the

 4  following described trust funds, by whatever name designated,

 5  is that from which the appropriations authorized by subsection

 6  (3) shall be made:

 7         (e)  Within the Department of Children and Family

 8  Services:

 9         1.  The Administrative Trust Fund.

10         2.  The Child Welfare Training Trust Fund.

11         3.  The Children and Adolescents Substance Abuse Trust

12  Fund.

13         3.4.  The Domestic Violence Trust Fund.

14         4.5.  The Grants and Donations Trust Fund.

15         5.6.  The Operations and Maintenance Trust Fund.

16  

17  The enumeration of the foregoing moneys or trust funds shall

18  not prohibit the applicability thereto of s. 215.24 should the

19  Governor determine that for the reasons mentioned in s. 215.24

20  the money or trust funds should be exempt herefrom, as it is

21  the purpose of this law to exempt income from its force and

22  effect when, by the operation of this law, federal matching

23  funds or contributions or private grants to any trust fund

24  would be lost to the state.

25         Section 4.  Subsection (1) of section 561.501, Florida

26  Statutes, is repealed.

27         Section 5.  Effective July 1, 2006, section 561.501,

28  Florida Statutes, as amended by this act, is repealed.

29         Section 6.  Effective July 1, 2006, subsection (4) of

30  section 561.121, Florida Statutes, as amended by this act, is

31  repealed.

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    Florida Senate - 2005                                  SB 1658
    11-987-05




 1         Section 7.  Except as otherwise expressly provided in

 2  this act, this act shall take effect July 1, 2005.

 3  

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 5                          SENATE SUMMARY

 6    Deletes provisions relating to the crediting of specified
      taxes on alcoholic beverages to the funding of substance
 7    abuse programs for children and adolescents. Terminates
      the Children and Adolescents Substance Abuse Trust Fund.
 8    Repeals a surcharge on alcoholic beverages sold for
      consumption on the premises.
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