| 1 | A bill to be entitled |
| 2 | An act relating to taxes on motor fuel; amending s. |
| 3 | 206.41, F.S.; authorizing counties to index certain motor |
| 4 | fuel tax rates by ordinance; providing requirements for |
| 5 | the counties and the Department of Revenue; providing an |
| 6 | effective date. |
| 7 |
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| 8 | Be It Enacted by the Legislature of the State of Florida: |
| 9 |
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| 10 | Section 1. Paragraphs (d) and (e) of subsection (1) of |
| 11 | section 206.41, Florida Statutes, are amended to read: |
| 12 | 206.41 State taxes imposed on motor fuel.-- |
| 13 | (1) The following taxes are imposed on motor fuel under |
| 14 | the circumstances described in subsection (6): |
| 15 | (d)1. An additional tax of 1 cent per net gallon may be |
| 16 | imposed by each county on motor fuel, which shall be designated |
| 17 | as the "ninth-cent fuel tax." This tax shall be levied and used |
| 18 | as provided in s. 336.021. |
| 19 | 2. Beginning January 1, 2008, and on January 1 of each |
| 20 | year thereafter, counties may provide by ordinance that the tax |
| 21 | rate set forth in subparagraph 1. be adjusted by the percentage |
| 22 | change in the average of the Consumer Price Index compiled by |
| 23 | the United States Department of Labor for the most recent 12- |
| 24 | month period ending September 30, 2006, and rounded to the |
| 25 | nearest tenth of a cent. |
| 26 | 3. All impositions and rate changes of the tax shall be |
| 27 | levied before July 1, to be effective January 1 of the following |
| 28 | year. |
| 29 | 4. A certified copy of the ordinance that authorizes the |
| 30 | indexing of the tax authorized by subparagraph 2. must be |
| 31 | furnished by the county to the Department of Revenue within 10 |
| 32 | days after the adoption of the ordinance indexing the tax. |
| 33 | 5. The department shall notify each terminal supplier, |
| 34 | position holder, wholesaler, and importer of the tax rate |
| 35 | applicable under this paragraph for the 12-month period |
| 36 | beginning January 1. |
| 37 | (e)1. An additional tax of between 1 cent and 11 cents per |
| 38 | net gallon may be imposed on motor fuel by each county, which |
| 39 | shall be designated as the "local option fuel tax." This tax |
| 40 | shall be levied and used as provided in s. 336.025. |
| 41 | 2. Beginning January 1, 2008, and on January 1 of each |
| 42 | year thereafter, counties may provide by ordinance that the tax |
| 43 | rate set forth in subparagraph 1. be adjusted by the percentage |
| 44 | change in the average of the Consumer Price Index compiled by |
| 45 | the United States Department of Labor for the most recent 12- |
| 46 | month period ending September 30, compared to the average for |
| 47 | the base year, which is the 12-month period ending September 30, |
| 48 | 2006, and rounded to the nearest tenth of a cent. |
| 49 | 3. All impositions and rate changes of the tax shall be |
| 50 | levied before July 1, to be effective January 1 of the following |
| 51 | year. |
| 52 | 4. A certified copy of the ordinance that authorizes the |
| 53 | indexing of the tax authorized by subparagraph 2. must be |
| 54 | furnished by the county to the Department of Revenue within 10 |
| 55 | days after the adoption of the ordinance indexing the tax. |
| 56 | 5. The department shall notify each terminal supplier, |
| 57 | position holder, wholesaler, and importer of the tax rate |
| 58 | applicable under this paragraph for the 12-month period |
| 59 | beginning January 1. |
| 60 | Section 2. This act shall take effect July 1, 2007. |