Florida Senate - 2011 SB 1746
By Senator Richter
37-01211-11 20111746__
1 A bill to be entitled
2 An act relating to excise taxes; amending s. 206.9925,
3 F.S.; replacing the term “petroleum products” with
4 “pollutant” for purposes of part IV of ch. 206, F.S.
5 and clarifying the definition; deleting provisions
6 defining the terms “pollutants,” “solvents,” and
7 “consume” for purposes of part IV of ch. 206, F.S.;
8 amending s. 206.9935, F.S.; revising the amounts of
9 excise taxes imposed on pollutants; deleting
10 provisions providing for the revenues from the excise
11 taxes to be deposited into the Coastal Protection
12 Trust Fund, the Water Quality Assurance Trust Fund,
13 the Inland Protection Trust Fund, and the Coastal
14 Protection Trust Fund; amending s. 206.9941, F.S.;
15 deleting the exemptions applicable to the excise tax
16 on solvents; revising the exemption from the excise
17 tax on petroleum products to apply to pollutants;
18 amending s. 206.9942, F.S.; replacing the term
19 “petroleum product” with the term “pollutant”;
20 deleting provisions relating to excise taxes on
21 solvents and lead-acid batteries; amending s.
22 206.9945, F.S.; deleting the application of a service
23 charge on funds in the Fuel Tax Collection Trust Fund;
24 providing for certain excise tax revenues to be
25 transferred into the General Revenue Fund instead of
26 the Coastal Protection Trust Fund and the Water
27 Quality Assurance Trust Fund; providing for certain
28 excise tax revenue to be transferred to the General
29 Revenue Fund after revenue bonds for the Florida
30 Inland Protection Financing Corporation have been
31 satisfied; repealing s. 376.70, F.S., relating to a
32 gross receipts tax levied on drycleaning facilities
33 and dry drop-off facilities; repealing s. 376.71,
34 F.S., relating to an exemption for uniform rental
35 companies and linen supply companies from a
36 registration fee and a gross receipts tax; repealing
37 s. 376.75, F.S., relating to a tax on the production
38 or importation of perchloroethylene; repealing s.
39 403.717, F.S., relating to the requirements for waste
40 tires and lead-acid batteries; repealing s. 403.718,
41 F.S., relating to the imposition of a waste tire fee;
42 repealing s. 403.7185, F.S., relating to the
43 imposition of a lead-acid battery fee; repealing s.
44 681.117, F.S., relating to a fee on the lease or sale
45 of a motor vehicle; amending s. 213.053, F.S.;
46 providing for the future expiration of provisions
47 authorizing the sharing of otherwise confidential
48 information relating to waste tire fees, lead-acid
49 battery fees, gross receipts taxes levied on
50 drycleaning facilities and dry drop-off facilities,
51 the tax relating to the production or importation of
52 perchloroethylene, and motor vehicle warranty
53 enforcement; amending ss. 72.011, 213.05, 376.301,
54 376.307, 376.3078, and 403.709, F.S.; conforming
55 cross-references to changes made by the act; providing
56 for the application of the act to distributions of tax
57 revenues; providing an effective date.
58
59 Be It Enacted by the Legislature of the State of Florida:
60
61 Section 1. Section 206.9925, Florida Statutes, is amended
62 to read:
63 206.9925 Definitions.—As used in this part:
64 (1) “Barrel” means 42 U.S. gallons at 60 °F.
65 (2) “Oil” means crude petroleum oil and other hydrocarbons,
66 regardless of gravity, which are produced at the well in liquid
67 form by ordinary production methods and which are not the result
68 of condensation of gas after it leaves the reservoir.
69 (3) “Gas” means all natural gas, including casinghead gas,
70 and all other hydrocarbons not defined as oil in subsection (2).
71 (4) “Pollutant” “Petroleum product” means any refined
72 liquid commodity made wholly or partially from oil or gas, or
73 blends or mixtures of oil with one or more liquid products or
74 byproducts derived from oil or gas, or blends or mixtures of two
75 or more liquid products or byproducts derived from oil or gas,
76 and includes, but is not limited to, motor gasoline, gasohol,
77 aviation gasoline, naphtha-type jet fuel, kerosene-type jet
78 fuel, kerosene, distillate fuel oil, residual fuel oil, motor
79 oil and other lubricants, naphtha of less than 400 °F for
80 petroleum feed, special naphthas, road oil, still gas,
81 unfinished oils, motor gas blending components, including
82 petroleum-derived ethanol when used for such purpose, and
83 aviation gas blending components. The term does not include a
84 product intended for application to the human body or for use in
85 personal hygiene products for human use or for ingestion.
86 (5) “Pollutants” includes any petroleum product as defined
87 in subsection (4) as well as pesticides, ammonia, and chlorine;
88 lead-acid batteries, including, but not limited to, batteries
89 that are a component part of other tangible personal property;
90 and solvents as defined in subsection (6), but the term excludes
91 liquefied petroleum gas, medicinal oils, and waxes. Products
92 intended for application to the human body or for use in human
93 personal hygiene or for human ingestion are not pollutants,
94 regardless of their contents. For the purpose of the tax imposed
95 under s. 206.9935(1), “pollutants” also includes crude oil.
96 (6) “Solvents” means the following organic compounds, if
97 the listed organic compound is in liquid form: acetamide,
98 acetone, acetonitrile, acetophenone, amyl acetates (all),
99 aniline, benzene, butyl acetates (all), butyl alcohols (all),
100 butyl benzyl phthalate, carbon disulfide, carbon tetrachloride,
101 chlorobenzene, chloroform, cumene, cyclohexane, cyclohexanone,
102 dibutyl phthalate, dichlorobenzenes (all),
103 dichlorodifluoromethane, diethyl phthalate, dimethyl phthalate,
104 dioctyl phthalate (di2-ethyl hexyl phthalate), n-dioctyl
105 phthalate, 1,4-dioxane, petroleum-derived ethanol, ethyl
106 acetate, ethyl benzene, ethylene dichloride, 2-ethoxy ethanol
107 (ethylene glycol ethyl ether), ethylene glycol, furfural,
108 formaldehyde, n-hexane, isophorone, isopropyl alcohol, methanol,
109 2-methoxy ethanol (ethylene glycol methyl ether), methyl tert
110 butyl ether, methylene chloride (dichloromethane), methyl ethyl
111 ketone, methyl isobutyl ketone, mineral spirits, 140-F naphtha,
112 naphthalene, nitrobenzene, 2-nitropropane, pentachlorobenzene,
113 phenol, perchloroethylene (tetrachloroethylene), stoddard
114 solvent, tetrahydrofuran, toluene, 1,1,1-trichloroethane,
115 trichloroethylene, 1,1,2-trichloro-1,2,2-trifluoroethane, and
116 xylenes (all).
117 (7) “Consume” means to destroy or to alter the chemical or
118 physical structure of a solvent so that it is no longer
119 identifiable as the solvent it was.
120 (5)(8) “Storage facility” means a location owned, operated,
121 or leased by a licensed terminal operator, which location
122 contains any stationary tank or tanks for holding a pollutant
123 petroleum products.
124 Section 2. Section 206.9935, Florida Statutes, is amended
125 to read:
126 206.9935 Taxes imposed.—
127 (1) TAX FOR COASTAL PROTECTION.—
128 (a)1. There is hereby levied an excise tax for the
129 privilege of producing in, importing into, or causing to be
130 imported into this state pollutants for sale, use, or otherwise.
131 2. The tax shall be imposed only once on each barrel of
132 pollutant, other than petroleum products, when first produced in
133 or imported into this state. The tax on pollutants first
134 imported into or produced in this state shall be imposed when
135 the product is first sold or first removed from storage. The tax
136 shall be paid and remitted by any person who is licensed by the
137 department to engage in the production or importation of motor
138 fuel, diesel fuel, aviation fuel, or other pollutants.
139 2.3. The tax shall be imposed on a pollutant petroleum
140 products and remitted to the department in the same manner as
141 the motor fuel tax imposed pursuant to s. 206.41.
142 (b) The excise tax shall be 2 cents per barrel of
143 pollutant, or equivalent measure as established by the
144 department, produced in or imported into this state until the
145 balance in the Coastal Protection Trust Fund equals or exceeds
146 $50 million. For the fiscal year immediately following the year
147 in which the balance in the fund equals or exceeds $50 million,
148 no excise tax shall be levied unless:
149 1. The balance in the fund is less than or equal to $40
150 million. For the fiscal year immediately following the year in
151 which the balance in the fund is less than or equal to $40
152 million, the excise tax shall be and shall remain 2 cents per
153 barrel or equivalent measure until the fund again equals or
154 exceeds $50 million. For the fiscal year immediately following
155 the year in which the fund again is equal to or exceeds $50
156 million, the excise tax and fund shall be controlled as when the
157 fund first was equal to or exceeded $50 million.
158 2. There is a discharge of catastrophic proportions, the
159 results of which could significantly reduce the balance in the
160 fund. In the event of such a catastrophic occurrence, the
161 Secretary of Environmental Protection may, by rule, relevy the
162 excise tax in an amount not to exceed 10 cents per barrel for a
163 period of time sufficient to maintain the fund at a balance of
164 $50 million, after payment of the costs and damages related to
165 the catastrophic discharge.
166 3. The fund is unable to pay any proven claims against the
167 fund at the end of the fiscal year. Notwithstanding any other
168 provision of this subsection, for the fiscal year following the
169 year in which the fund is unable to pay any proven claims
170 against the fund at the end of the fiscal year, the excise tax
171 shall be and shall remain 5 cents per barrel or equivalent
172 measure until all outstanding proven claims have been paid and
173 the fund again equals or exceeds $20 million. For the fiscal
174 year immediately following the year in which the fund, after
175 levy of the 5-cent excise tax, again is equal to or exceeds $20
176 million, the excise tax and fund shall be controlled in
177 accordance with subparagraph 1., unless otherwise provided.
178 4. The fund has had appropriated to it by the Legislature,
179 but has not yet repaid, state funds from the General Revenue
180 Fund. In such event, the excise tax shall continue to be in
181 effect until all such funds are repaid to the General Revenue
182 Fund.
183 (c)1. Excluding natural gas drilling activities, if
184 offshore oil drilling activity is approved by the United States
185 Department of the Interior for the waters off the coast of this
186 state in the Atlantic Ocean, Gulf of Mexico, or Straits of
187 Florida, paragraph (b) shall not apply. Instead, the excise tax
188 shall be 2 cents per barrel of pollutant, or equivalent measure
189 as established by the department, produced in or imported into
190 this state, and the proceeds shall be deposited into the Coastal
191 Protection Trust Fund with a cap of $100 million.
192 2. If a discharge of catastrophic proportions occurs, the
193 results of which could significantly reduce the balance in the
194 fund, the Secretary of Environmental Protection may, by rule,
195 increase the levy of the excise tax to an amount not to exceed
196 10 cents per barrel for a period of time sufficient to pay any
197 proven claim against the fund and restore the balance in the
198 fund until it again equals or exceeds $50 million; except that
199 for any fiscal year immediately following the year in which the
200 fund is equal to or exceeds $50 million, the excise tax and fund
201 shall be governed by the provisions of subparagraph 1.
202 (2) TAX FOR WATER QUALITY.—
203 (a)1. There is hereby levied an excise tax for the
204 privilege of producing in, importing into, or causing to be
205 imported into this state pollutants for sale, use, or otherwise.
206 2. The tax shall be imposed only once on each barrel or
207 other unit of pollutant, other than petroleum products, when
208 first produced in or imported into this state. The tax on
209 pollutants first imported into or produced in this state shall
210 be imposed when the product is first sold or first removed from
211 storage. The tax shall be paid and remitted by any person who is
212 licensed by the department to engage in the production or
213 importation of motor fuel, diesel fuel, aviation fuel, or other
214 pollutants.
215 2.3. The tax shall be imposed on a pollutant petroleum
216 products and remitted to the department in the same manner as
217 the motor fuel tax imposed pursuant to s. 206.41.
218 (b) The excise tax shall be imposed at the applicable rate
219 of as specified in subparagraph 1. per barrel or per unit of
220 pollutant, or equivalent measure as established by the
221 department, produced in or imported into the state. If the
222 unobligated balance of the Water Quality Assurance Trust Fund is
223 or falls below $3 million, the tax shall be increased to the
224 applicable rates specified in subparagraph 2. and shall remain
225 at said rates until the unobligated balance in the fund exceeds
226 $5 million, at which time the tax shall be imposed at the rates
227 specified in subparagraph 1. If the unobligated balance of the
228 fund exceeds $12 million, the levy of the tax shall be
229 discontinued until the unobligated balance of the fund falls
230 below $5 million, at which time the tax shall be imposed at the
231 rates specified in subparagraph 1. Changes in the tax rates
232 pursuant to this paragraph shall take effect on the first day of
233 the month after 30 days’ notification to the Department of
234 Revenue when the unobligated balance of the fund falls below or
235 exceeds a limit set pursuant to this paragraph. The unobligated
236 balance of the Water Quality Assurance Trust Fund as it relates
237 to determination of the applicable excise tax rate shall exclude
238 the unobligated balances of funds of the Dry Cleaning, Operator
239 Certification, and nonagricultural nonpoint source programs, and
240 other required reservations of fund balance. The unobligated
241 balance in the Water Quality Assurance Trust Fund is based upon
242 the current unreserved fund balance, projected revenues,
243 authorized legislative appropriations, and funding for the
244 department’s base budget for the subsequent fiscal year.
245 Determination of the unobligated balance of the Water Quality
246 Assurance Trust Fund shall be performed annually subsequent to
247 the annual legislative appropriations becoming law.
248 1. As provided in this paragraph, the tax shall be 2.36
249 cents per gallon of solvents, 1 cent per gallon of motor oil or
250 other lubricants, and 2 cents per barrel of pollutants, or
251 equivalent measure as established by the department, produced in
252 or imported into this state petroleum products, pesticides,
253 ammonia, and chlorine.
254 2. As provided in this paragraph, the tax shall be 5.9
255 cents per gallon of solvents, 2.5 cents per gallon of motor oil
256 or other lubricants, 2 cents per barrel of ammonia, and 5 cents
257 per barrel of petroleum products, pesticides, and chlorine.
258 (c) Any person producing in or importing into the state a
259 liquid mixture and claiming that the mixture is not subject to
260 taxation as a pollutant shall bear the burden of demonstrating
261 to the Department of Revenue that the mixture is not a pollutant
262 or is intended for application to the human body or for use in
263 human personal hygiene products for human use or for human
264 ingestion.
265 (3) TAX FOR INLAND PROTECTION.—
266 (a)1. There is hereby levied an excise tax for the
267 privilege of producing in, importing into, or causing to be
268 imported into this state pollutants for sale, use, or otherwise.
269 2. The tax shall be imposed only once on each barrel of
270 pollutant produced in or imported into this state in the same
271 manner as the motor fuel tax imposed pursuant to s. 206.41. The
272 tax shall be paid or remitted by any person who is licensed by
273 the department to engage in the production or importation of
274 motor fuel, diesel fuel, aviation fuel, or other pollutants.
275 (b)1. The excise tax shall be 80 cents per barrel of
276 pollutant, or equivalent measure as established by the
277 department, produced in or imported into this state. shall be:
278 a. Thirty cents if the unobligated balance of the fund is
279 between $100 million and $150 million.
280 b. Sixty cents if the unobligated balance of the fund is
281 above $50 million, but below $100 million.
282 c. Eighty cents if the unobligated balance of the fund is
283 $50 million or less.
284 2. Any change in the tax rate shall be effective for a
285 minimum of 6 months, unless the unobligated balance of the fund
286 requires that a higher rate be levied.
287 3. If the unobligated balance of the fund exceeds $150
288 million, the tax shall be discontinued until such time as the
289 unobligated balance of the fund reaches $100 million.
290 4. The Secretary of Environmental Protection shall
291 immediately notify the Department of Revenue when the
292 unobligated balance of the fund falls below or exceeds an amount
293 set herein. Changes in the tax rates pursuant to this subsection
294 shall take effect on the first day of the month after 30 days’
295 notification to the Department of Revenue by the Secretary of
296 Environmental Protection when the unobligated balance of the
297 fund falls below or exceeds a limit set pursuant to this
298 subsection. The unobligated balance of the Inland Protection
299 Trust Fund as it relates to determination of the applicable
300 excise tax rate shall exclude any required reservations of fund
301 balance. The unobligated balance of the Inland Protection Trust
302 Fund is based upon the current unreserved fund balance,
303 projected revenues, authorized legislative appropriations, and
304 funding for the department’s base budget for the subsequent
305 fiscal year. Determination of the unobligated balance of the
306 Inland Protection Trust Fund shall be performed annually
307 subsequent to the annual legislative appropriations becoming
308 law.
309 (4) TAX REMITTED.—For purposes of this section, the term
310 “first sale” does not include exchanges or loans, gallon-for
311 gallon, of pollutants petroleum products between licensed
312 terminal suppliers before the pollutants petroleum products have
313 been sold or removed through the loading rack or transfers
314 between terminal facilities owned by the same taxpayer. The tax
315 on pollutants petroleum products first imported into this state
316 by a licensed terminal supplier storing such pollutants
317 petroleum products in a terminal facility shall be imposed when
318 the product is first removed through the loading rack. The tax
319 shall be remitted by the licensed terminal supplier who owned
320 the pollutants petroleum products immediately prior to removal
321 of such pollutants petroleum products from storage.
322 (5) The sum of $8 million or 2.5 percent, whichever is
323 greater, of the amount credited to the Inland Protection Trust
324 Fund pursuant to subsection (3) shall be transferred to the
325 Florida Coastal Protection Trust Fund and used for the purposes
326 authorized in s. 376.11.
327 Section 3. Section 206.9941, Florida Statutes, is amended
328 to read:
329 206.9941 Exemptions.—
330 (1) The following items shall be exempt from the tax
331 imposed under s. 206.9935(3): American Society for Testing and
332 Materials (ASTM) grades No. 5 and No. 6 residual oils;
333 intermediate fuel oils (IFO) used by the taxpayer for marine
334 bunkering with a viscosity of 30 and higher; asphalt oil;
335 petrochemical feedstocks; and pesticides, ammonia, chlorine, and
336 derivatives thereof.
337 (2) Petroleum products exported from the first storage
338 facility at which they are held in this state by a licensed
339 terminal supplier, importer, exporter, wholesaler, or producer
340 are exempt from the taxes imposed under s. 206.9935(2) and (3).
341 (3) Pollutants exported from the manufacturing plant, first
342 storage tank system, or first warehouse at which they are held
343 in this state by a licensed importer or producer are exempt from
344 the tax imposed under s. 206.9935(2).
345 (4) Solvents consumed in the manufacture or production of a
346 material that is not itself a pollutant, as defined in s.
347 206.9925, are exempt from the tax imposed by s. 206.9935(2).
348 (4)(5) Solvents, Motor oil, and lubricants are exempt from
349 the taxes imposed by s. 206.9935(1) and (3).
350 (5)(6) Crude oil produced at a well site subject to
351 regulation under s. 377.22 and exported from that site by the
352 producer exclusively by pipeline, truck, or rail to beyond the
353 jurisdiction of this state without intermediate storage or
354 stoppage shall be exempt from the tax imposed under s.
355 206.9935(1).
356 (6)(7) Pollutants Petroleum products bunkered into marine
357 vessels engaged in interstate or foreign commerce from the first
358 storage facility at which they are held in this state by a
359 licensed terminal supplier, importer, exporter, wholesaler, or
360 producer are exempt from the taxes imposed under s. 206.9935(2)
361 and (3).
362 Section 4. Section 206.9942, Florida Statutes, is amended
363 to read:
364 206.9942 Refunds and credits.—
365 (1) Any licensed terminal supplier, importer, exporter,
366 producer, wholesaler, or dealer who has purchased a pollutant
367 petroleum products, who has paid the tax pursuant to s.
368 206.9935(2) or (3) to his or her supplier, and who subsequently
369 exports said products from the state or bunkers pollutants
370 petroleum products into marine vessels engaged in interstate or
371 foreign commerce may deduct the amount of tax paid thereon
372 pursuant to s. 206.9935(2) or (3) from the amount owed to the
373 state and remitted pursuant to s. 206.9931(2) or may apply for a
374 refund of the amount of tax paid thereon pursuant to s.
375 206.9935(2) or (3).
376 (2) Any person licensed pursuant to this chapter who has
377 produced, imported, or purchased pollutants on which the tax has
378 been paid pursuant to s. 206.9935(2) to the state or to his or
379 her supplier and who subsequently exports from the state said
380 pollutants or products containing said pollutants may deduct the
381 amount of tax paid thereon pursuant to s. 206.9935(2) from the
382 amount owed to the state and remitted pursuant to s. 206.9931(2)
383 or may apply for a refund of the amount of tax paid thereon
384 pursuant to s. 206.9935(2).
385 (3) Any person licensed pursuant to this chapter who has
386 produced, imported, or purchased solvents on which the tax has
387 been paid pursuant to s. 206.9935(2) to the state or to his or
388 her supplier and which solvents are subsequently consumed in the
389 manufacture or production of a product which is not itself a
390 pollutant as defined in s. 206.9925(5) may deduct the amount of
391 tax paid thereon pursuant to s. 206.9935(2) from the amount owed
392 to the state and remitted pursuant to s. 206.9931(2) or may
393 apply for a refund of the amount of tax paid thereon pursuant to
394 s. 206.9935(2).
395 (4) Any person licensed pursuant to this chapter who has
396 produced, imported, or purchased solvents on which the tax has
397 been paid pursuant to s. 206.9935(2) to the state or to his or
398 her supplier and which solvents were subsequently consumed,
399 blended, or mixed to produce a pollutant that is subject to tax
400 pursuant to s. 206.9935(2) may deduct the amount of tax paid on
401 the solvent pursuant to s. 206.9935(2) from the amount owed to
402 the state for the pollutant and remitted pursuant to s.
403 206.9931(2) or may apply for a refund of the amount of tax paid
404 on the solvent pursuant to s. 206.9935(2). In no event shall any
405 deduction or credit under this subsection exceed the tax owed to
406 the state for the pollutant.
407 (5) Any person licensed pursuant to this chapter who has
408 produced, imported, or purchased lead-acid batteries on which
409 the tax has been paid pursuant to s. 206.9935(2) to the state or
410 to his or her supplier and who subsequently exports from the
411 state said lead-acid batteries may deduct the amount of tax paid
412 thereon pursuant to s. 206.9935(2) from the amount owed to the
413 state and remitted pursuant to s. 206.9931(2) or may apply for a
414 refund of the amount of tax paid thereon pursuant to s.
415 206.9935(2).
416 (3)(6) Administrative procedures governing refunds under
417 this section shall be those specified in s. 206.41, except for
418 the provisions requiring refund permits.
419 (4)(7) It is the responsibility of the applicant to
420 affirmatively demonstrate to the satisfaction of the department
421 that he or she is eligible for any deduction or refund claimed
422 hereunder. Without such demonstration, no refund or deduction
423 shall be allowed.
424 Section 5. Section 206.9945, Florida Statutes, is amended
425 to read:
426 206.9945 Funds collected; disposition; department
427 authority.—
428 (1) The department shall deposit all funds received and
429 collected by it under this part into the Fuel Tax Collection
430 Trust Fund to be transferred, less the costs of administration
431 and less the service charges to be deducted pursuant to s.
432 215.20, as follows:
433 (a) Moneys collected pursuant to s. 206.9935(1) and tax
434 revenues collected pursuant to s. 207.003 at the rates specified
435 in s. 206.9935(3) shall be transferred to the General Revenue
436 Fund Florida Coastal Protection Trust Fund as provided in s.
437 376.11;
438 (b) Moneys collected pursuant to s. 206.9935(2) shall be
439 transferred to the General Revenue Fund Water Quality Assurance
440 Trust Fund as provided in s. 376.307; and
441 (c) Moneys collected pursuant to s. 206.9935(3), less any
442 refunds granted under s. 206.9942, shall be transferred to the
443 Inland Protection Trust Fund as provided in s. 376.3071. This
444 paragraph does not apply to moneys collected pursuant to s.
445 207.003 and transferred pursuant to paragraph (a). After payment
446 of amounts necessary to pay debt service reserve funds, rebate
447 obligations, or other amounts payable with respect to
448 outstanding revenue bonds for the Florida Inland Protection
449 Financing Corporation, all remaining revenues shall be
450 transferred to the General Revenue Fund.
451 (2) The department is authorized to employ all necessary
452 assistants to administer this part properly and is also
453 authorized to purchase all necessary supplies and equipment and
454 incur such other expense as may be necessary for this purpose.
455 Section 6. Section 376.70, Florida Statutes, is repealed.
456 Section 7. Section 376.71, Florida Statutes, is repealed.
457 Section 8. Section 376.75, Florida Statutes, is repealed.
458 Section 9. Section 403.717, Florida Statutes, is repealed.
459 Section 10. Section 403.718, Florida Statutes, is repealed.
460 Section 11. Section 403.7185, Florida Statutes, is
461 repealed.
462 Section 12. Section 681.117, Florida Statutes, is repealed.
463 Section 13. Subsection (1) and paragraph (o) of subsection
464 (8) of section 213.053, Florida Statutes, as amended by chapter
465 2010-280, Laws of Florida, are amended to read:
466 213.053 Confidentiality and information sharing.—
467 (1) This section applies to:
468 (a) Section 125.0104, county government;
469 (b) Section 125.0108, tourist impact tax;
470 (c) Chapter 175, municipal firefighters’ pension trust
471 funds;
472 (d) Chapter 185, municipal police officers’ retirement
473 trust funds;
474 (e) Chapter 198, estate taxes;
475 (f) Chapter 199, intangible personal property taxes;
476 (g) Chapter 201, excise tax on documents;
477 (h) Chapter 202, the Communications Services Tax
478 Simplification Law;
479 (i) Chapter 203, gross receipts taxes;
480 (j) Chapter 211, tax on severance and production of
481 minerals;
482 (k) Chapter 212, tax on sales, use, and other transactions;
483 (l) Chapter 220, income tax code;
484 (m) Chapter 221, emergency excise tax;
485 (n) Section 252.372, emergency management, preparedness,
486 and assistance surcharge;
487 (o) Section 379.362(3), Apalachicola Bay oyster surcharge;
488 (p) Chapter 376, pollutant spill prevention and control;
489 (q) Section 403.718, waste tire fees;
490 (r) Section 403.7185, lead-acid battery fees;
491 (s) Section 538.09, registration of secondhand dealers;
492 (t) Section 538.25, registration of secondary metals
493 recyclers;
494 (u) Sections 624.501 and 624.509-624.515, insurance code;
495 (v) Section 681.117, motor vehicle warranty enforcement;
496 and
497 (w) Section 896.102, reports of financial transactions in
498 trade or business.
499
500 Paragraphs (q), (r), and (v) of this subsection expire July 1,
501 2015.
502 (8) Notwithstanding any other provision of this section,
503 the department may provide:
504 (o) Information relative to ss. 376.70 and 376.75 to the
505 Department of Environmental Protection in the conduct of its
506 official business and to the facility owner, facility operator,
507 and real property owners as defined in s. 376.301. This
508 paragraph expires July 1, 2015.
509
510 Disclosure of information under this subsection shall be
511 pursuant to a written agreement between the executive director
512 and the agency. Such agencies, governmental or nongovernmental,
513 shall be bound by the same requirements of confidentiality as
514 the Department of Revenue. Breach of confidentiality is a
515 misdemeanor of the first degree, punishable as provided by s.
516 775.082 or s. 775.083.
517 Section 14. Paragraph (a) of subsection (1) of section
518 72.011, Florida Statutes, is amended to read:
519 72.011 Jurisdiction of circuit courts in specific tax
520 matters; administrative hearings and appeals; time for
521 commencing action; parties; deposits.—
522 (1)(a) A taxpayer may contest the legality of any
523 assessment or denial of refund of tax, fee, surcharge, permit,
524 interest, or penalty provided for under s. 125.0104, s.
525 125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
526 chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
527 chapter 212, chapter 213, chapter 220, chapter 221, s.
528 379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
529 538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
530 chapter 563, chapter 564, chapter 565, or chapter 624, or s.
531 681.117 by filing an action in circuit court; or, alternatively,
532 the taxpayer may file a petition under the applicable provisions
533 of chapter 120. However, once an action has been initiated under
534 s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
535 120.80(14)(b), no action relating to the same subject matter may
536 be filed by the taxpayer in circuit court, and judicial review
537 shall be exclusively limited to appellate review pursuant to s.
538 120.68; and once an action has been initiated in circuit court,
539 no action may be brought under chapter 120.
540 Section 15. Section 213.05, Florida Statutes, is amended to
541 read:
542 213.05 Department of Revenue; control and administration of
543 revenue laws.—The Department of Revenue shall have only those
544 responsibilities for ad valorem taxation specified to the
545 department in chapter 192, taxation, general provisions; chapter
546 193, assessments; chapter 194, administrative and judicial
547 review of property taxes; chapter 195, property assessment
548 administration and finance; chapter 196, exemption; chapter 197,
549 tax collections, sales, and liens; chapter 199, intangible
550 personal property taxes; and chapter 200, determination of
551 millage. The Department of Revenue shall have the responsibility
552 of regulating, controlling, and administering all revenue laws
553 and performing all duties as provided in s. 125.0104, the Local
554 Option Tourist Development Act; s. 125.0108, tourist impact tax;
555 chapter 198, estate taxes; chapter 201, excise tax on documents;
556 chapter 202, communications services tax; chapter 203, gross
557 receipts taxes; chapter 206, motor and other fuel taxes; chapter
558 211, tax on production of oil and gas and severance of solid
559 minerals; chapter 212, tax on sales, use, and other
560 transactions; chapter 220, income tax code; chapter 221,
561 emergency excise tax; ss. 336.021 and 336.025, taxes on motor
562 fuel and special fuel; s. 376.11, pollutant spill prevention and
563 control; s. 403.718, waste tire fees; s. 403.7185, lead-acid
564 battery fees; s. 538.09, registration of secondhand dealers; s.
565 538.25, registration of secondary metals recyclers; s. 624.4621,
566 group self-insurer’s fund premium tax; s. 624.5091, retaliatory
567 tax; s. 624.475, commercial self-insurance fund premium tax; ss.
568 624.509-624.511, insurance code: administration and general
569 provisions; s. 624.515, State Fire Marshal regulatory
570 assessment; s. 627.357, medical malpractice self-insurance
571 premium tax; and s. 629.5011, reciprocal insurers premium tax;
572 and s. 681.117, motor vehicle warranty enforcement.
573 Section 16. Section 376.301, Florida Statutes, is amended
574 to read:
575 376.301 Definitions of terms used in ss. 376.30-376.317,
576 376.70, and 376.75.—When used in ss. 376.30-376.317, 376.70, and
577 376.75, unless the context clearly requires otherwise, the term:
578 (1) “Aboveground hazardous substance tank” means any
579 stationary aboveground storage tank and onsite integral piping
580 that contains hazardous substances which are liquid at standard
581 temperature and pressure and has an individual storage capacity
582 greater than 110 gallons.
583 (2) “Additive effects” means a scientific principle that
584 the toxicity that occurs as a result of exposure is the sum of
585 the toxicities of the individual chemicals to which the
586 individual is exposed.
587 (3) “Antagonistic effects” means a scientific principle
588 that the toxicity that occurs as a result of exposure is less
589 than the sum of the toxicities of the individual chemicals to
590 which the individual is exposed.
591 (4) “Backlog” means reimbursement obligations incurred
592 pursuant to s. 376.3071(12), prior to March 29, 1995, or
593 authorized for reimbursement under the provisions of s.
594 376.3071(12), pursuant to chapter 95-2, Laws of Florida. Claims
595 within the backlog are subject to adjustment, where appropriate.
596 (5) “Barrel” means 42 U.S. gallons at 60 degrees
597 Fahrenheit.
598 (6) “Bulk product facility” means a waterfront location
599 with at least one aboveground tank with a capacity greater than
600 30,000 gallons which is used for the storage of pollutants.
601 (7) “Cattle-dipping vat” means any structure, excavation,
602 or other facility constructed by any person, or the site where
603 such structure, excavation, or other facility once existed, for
604 the purpose of treating cattle or other livestock with a
605 chemical solution pursuant to or in compliance with any local,
606 state, or federal governmental program for the prevention,
607 suppression, control, or eradication of any dangerous,
608 contagious, or infectious diseases.
609 (8) “Cleanup target level” means the concentration for each
610 contaminant identified by an applicable analytical test method,
611 in the medium of concern, at which a site rehabilitation program
612 is deemed complete.
613 (9) “Compression vessel” means any stationary container,
614 tank, or onsite integral piping system, or combination thereof,
615 which has a capacity of greater than 110 gallons, that is
616 primarily used to store pollutants or hazardous substances above
617 atmospheric pressure or at a reduced temperature in order to
618 lower the vapor pressure of the contents. Manifold compression
619 vessels that function as a single vessel shall be considered as
620 one vessel.
621 (10) “Contaminant” means any physical, chemical,
622 biological, or radiological substance present in any medium
623 which may result in adverse effects to human health or the
624 environment or which creates an adverse nuisance, organoleptic,
625 or aesthetic condition in groundwater.
626 (11) “Contaminated site” means any contiguous land,
627 sediment, surface water, or groundwater areas that contain
628 contaminants that may be harmful to human health or the
629 environment.
630 (12) “Department” means the Department of Environmental
631 Protection.
632 (13) “Discharge” includes, but is not limited to, any
633 spilling, leaking, seeping, pouring, misapplying, emitting,
634 emptying, releasing, or dumping of any pollutant or hazardous
635 substance which occurs and which affects lands and the surface
636 and ground waters of the state not regulated by ss. 376.011
637 376.21.
638 (14) “Drycleaning facility” means a commercial
639 establishment that operates or has at some time in the past
640 operated for the primary purpose of drycleaning clothing and
641 other fabrics utilizing a process that involves any use of
642 drycleaning solvents. The term “drycleaning facility” includes
643 laundry facilities that use drycleaning solvents as part of
644 their cleaning process. The term does not include a facility
645 that operates or has at some time in the past operated as a
646 uniform rental company or a linen supply company regardless of
647 whether the facility operates as or was previously operated as a
648 drycleaning facility.
649 (15) “Drycleaning solvents” means any and all nonaqueous
650 solvents used in the cleaning of clothing and other fabrics and
651 includes perchloroethylene, (also known as tetrachloroethylene),
652 and petroleum-based solvents, and their breakdown products. For
653 purposes of this definition, “drycleaning solvents” only
654 includes those drycleaning solvents originating from use at a
655 drycleaning facility or by a wholesale supply facility.
656 (16) “Dry drop-off facility” means any commercial retail
657 store that receives from customers clothing and other fabrics
658 for drycleaning or laundering at an offsite drycleaning facility
659 and that does not clean the clothing or fabrics at the store
660 utilizing drycleaning solvents.
661 (17) “Engineering controls” means modifications to a site
662 to reduce or eliminate the potential for exposure to petroleum
663 products’ chemicals of concern, drycleaning solvents, or other
664 contaminants. Such modifications may include, but are not
665 limited to, physical or hydraulic control measures, capping,
666 point of use treatments, or slurry walls.
667 (18) “Wholesale supply facility” means a commercial
668 establishment that supplies drycleaning solvents to drycleaning
669 facilities.
670 (19) “Facility” means a nonresidential location containing,
671 or which contained, any underground stationary tank or tanks
672 which contain hazardous substances or pollutants and have
673 individual storage capacities greater than 110 gallons, or any
674 aboveground stationary tank or tanks which contain pollutants
675 which are liquids at standard ambient temperature and pressure
676 and have individual storage capacities greater than 550 gallons.
677 This subsection shall not apply to facilities covered by chapter
678 377, or containers storing solid or gaseous pollutants, and
679 agricultural tanks having storage capacities of less than 550
680 gallons.
681 (20) “Flow-through process tank” means an aboveground tank
682 that contains hazardous substances or specified mineral acids as
683 defined in s. 376.321 and that forms an integral part of a
684 production process through which there is a steady, variable,
685 recurring, or intermittent flow of materials during the
686 operation of the process. Flow-through process tanks include,
687 but are not limited to, seal tanks, vapor recovery units, surge
688 tanks, blend tanks, feed tanks, check and delay tanks, batch
689 tanks, oil-water separators, or tanks in which mechanical,
690 physical, or chemical change of a material is accomplished.
691 (21) “Hazardous substances” means those substances defined
692 as hazardous substances in the Comprehensive Environmental
693 Response, Compensation and Liability Act of 1980, Pub. L. No.
694 96-510, 94 Stat. 2767, as amended by the Superfund Amendments
695 and Reauthorization Act of 1986.
696 (22) “Institutional controls” means the restriction on use
697 or access to a site to eliminate or minimize exposure to
698 petroleum products’ chemicals of concern, drycleaning solvents,
699 or other contaminants. Such restrictions may include, but are
700 not limited to, deed restrictions, restrictive covenants, or
701 conservation easements.
702 (23) “Laundering on a wash, dry, and fold basis” means the
703 service provided by the owner or operator of a coin-operated
704 laundry to its customers whereby an employee of the laundry
705 washes, dries, and folds laundry for its customers.
706 (24) “Marine fueling facility” means a commercial or
707 recreational coastal facility, excluding a bulk product
708 facility, providing fuel to vessels.
709 (25) “Natural attenuation” means a verifiable approach to
710 site rehabilitation that allows natural processes to contain the
711 spread of contamination and reduce the concentrations of
712 contaminants in contaminated groundwater and soil. Natural
713 attenuation processes may include the following: sorption,
714 biodegradation, chemical reactions with subsurface materials,
715 diffusion, dispersion, and volatilization.
716 (26) “Operator” means any person operating a facility,
717 whether by lease, contract, or other form of agreement.
718 (27) “Owner” means any person owning a facility.
719 (28) “Person” means any individual, partner, joint venture,
720 or corporation; any group of the foregoing, organized or united
721 for a business purpose; or any governmental entity.
722 (29) “Person in charge” means the person on the scene who
723 is in direct, responsible charge of a facility from which
724 pollutants are discharged, when the discharge occurs.
725 (30) “Person responsible for conducting site
726 rehabilitation” means the site owner, operator, or the person
727 designated by the site owner or operator on the reimbursement
728 application. Mortgage holders and trust holders may be eligible
729 to participate in the reimbursement program pursuant to s.
730 376.3071(12).
731 (31) “Person responsible for site rehabilitation” means the
732 person performing site rehabilitation pursuant to s.
733 376.3071(5), s. 376.3078(4), s. 376.81, or s. 376.30701. Such
734 person may include, but is not limited to, any person who has
735 legal responsibility for site rehabilitation pursuant to this
736 chapter or chapter 403, the department when it conducts site
737 rehabilitation, a real property owner, a facility owner or
738 operator, any person responsible for brownfield site
739 rehabilitation, or any person who voluntarily rehabilitates a
740 site and seeks acknowledgment from the department for approval
741 of site rehabilitation program tasks.
742 (32) “Petroleum” includes:
743 (a) Oil, including crude petroleum oil and other
744 hydrocarbons, regardless of gravity, which are produced at the
745 well in liquid form by ordinary methods and which are not the
746 result of condensation of gas after it leaves the reservoir; and
747 (b) All natural gas, including casinghead gas, and all
748 other hydrocarbons not defined as oil in paragraph (a).
749 (33) “Petroleum product” means any liquid fuel commodity
750 made from petroleum, including, but not limited to, all forms of
751 fuel known or sold as diesel fuel, kerosene, all forms of fuel
752 known or sold as gasoline, and fuels containing a mixture of
753 gasoline and other products, excluding liquefied petroleum gas
754 and American Society for Testing and Materials (ASTM) grades no.
755 5 and no. 6 residual oils, bunker C residual oils, intermediate
756 fuel oils (IFO) used for marine bunkering with a viscosity of 30
757 and higher, asphalt oils, and petrochemical feedstocks.
758 (34) “Petroleum products’ chemicals of concern” means the
759 constituents of petroleum products, including, but not limited
760 to, xylene, benzene, toluene, ethylbenzene, naphthalene, and
761 similar chemicals, and constituents in petroleum products,
762 including, but not limited to, methyl tert-butyl ether (MTBE),
763 lead, and similar chemicals found in additives, provided the
764 chemicals of concern are present as a result of a discharge of
765 petroleum products.
766 (35) “Petroleum storage system” means a stationary tank not
767 covered under the provisions of chapter 377, together with any
768 onsite integral piping or dispensing system associated
769 therewith, which is used, or intended to be used, for the
770 storage or supply of any petroleum product. Petroleum storage
771 systems may also include oil/water separators, and other
772 pollution control devices installed at petroleum product
773 terminals as defined in this chapter and bulk product facilities
774 pursuant to, or required by, permits or best management
775 practices in an effort to control surface discharge of
776 pollutants. Nothing herein shall be construed to allow a
777 continuing discharge in violation of department rules.
778 (36) “Pollutants” includes any “product” as defined in s.
779 377.19(11), pesticides, ammonia, chlorine, and derivatives
780 thereof, excluding liquefied petroleum gas.
781 (37) “Pollution” means the presence on the land or in the
782 waters of the state of pollutants in quantities which are or may
783 be potentially harmful or injurious to human health or welfare,
784 animal or plant life, or property or which may unreasonably
785 interfere with the enjoyment of life or property, including
786 outdoor recreation.
787 (38) “Real property owner” means the individual or entity
788 that is vested with ownership, dominion, or legal or rightful
789 title to the real property, or which has a ground lease interest
790 in the real property, on which a drycleaning facility or
791 wholesale supply facility is or has ever been located.
792 (39) “Response action” means any activity, including
793 evaluation, planning, design, engineering, construction, and
794 ancillary services, which is carried out in response to any
795 discharge, release, or threatened release of a hazardous
796 substance, pollutant, or other contaminant from a facility or
797 site identified by the department under the provisions of ss.
798 376.30-376.317.
799 (40) “Response action contractor” means a person who is
800 carrying out any response action, including a person retained or
801 hired by such person to provide services relating to a response
802 action.
803 (41) “Risk reduction” means the lowering or elimination of
804 the level of risk posed to human health or the environment
805 through interim remedial actions, remedial action, or
806 institutional and, if appropriate, engineering controls.
807 (42) “Secretary” means the Secretary of Environmental
808 Protection.
809 (43) “Site rehabilitation” means the assessment of site
810 contamination and the remediation activities that reduce the
811 levels of contaminants at a site through accepted treatment
812 methods to meet the cleanup target levels established for that
813 site. For purposes of sites subject to the Resource Conservation
814 and Recovery Act, as amended, the term includes removal,
815 decontamination, and corrective action of releases of hazardous
816 substances.
817 (44) “Source removal” means the removal of free product, or
818 the removal of contaminants from soil or sediment that has been
819 contaminated to the extent that leaching to groundwater or
820 surface water has occurred or is occurring.
821 (45) “Storage system” means a stationary tank not covered
822 under the provisions of chapter 377, together with any onsite
823 integral piping or dispensing system associated therewith, which
824 is or has been used for the storage or supply of any petroleum
825 product, pollutant, or hazardous substance as defined herein,
826 and which is registered with the Department of Environmental
827 Protection under this chapter or any rule adopted pursuant
828 hereto.
829 (46) “Synergistic effects” means a scientific principle
830 that the toxicity that occurs as a result of exposure is more
831 than the sum of the toxicities of the individual chemicals to
832 which the individual is exposed.
833 (47) “Temporary point of compliance” means the boundary
834 represented by one or more designated monitoring wells at which
835 groundwater cleanup target levels may not be exceeded while site
836 rehabilitation is proceeding.
837 (48) “Terminal facility” means any structure, group of
838 structures, motor vehicle, rolling stock, pipeline, equipment,
839 or related appurtenances which are used or capable of being used
840 for one or more of the following purposes: pumping, refining,
841 drilling for, producing, storing, handling, transferring, or
842 processing pollutants, provided such pollutants are transferred
843 over, under, or across any water, estuaries, tidal flats,
844 beaches, or waterfront lands, including, but not limited to, any
845 such facility and related appurtenances owned or operated by a
846 public utility or a governmental or quasi-governmental body. In
847 the event of a ship-to-ship transfer of pollutants, the vessel
848 going to or coming from the place of transfer and a terminal
849 facility shall also be considered a terminal facility. For the
850 purposes of ss. 376.30-376.317, the term “terminal facility”
851 shall not be construed to include spill response vessels engaged
852 in response activities related to removal of pollutants, or
853 temporary storage facilities created to temporarily store
854 recovered pollutants and matter, or waterfront facilities owned
855 and operated by governmental entities acting as agents of public
856 convenience for persons engaged in the drilling for or pumping,
857 storing, handling, transferring, processing, or refining of
858 pollutants. However, each person engaged in the drilling for or
859 pumping, storing, handling, transferring, processing, or
860 refining of pollutants through a waterfront facility owned and
861 operated by such a governmental entity shall be construed as a
862 terminal facility.
863 (49) “Transfer” or “transferred” includes onloading,
864 offloading, fueling, bunkering, lightering, removal of waste
865 pollutants, or other similar transfers, between terminal
866 facility and vessel or vessel and vessel.
867 (50) “Nearby real property owner” means the individual or
868 entity that is vested with ownership, dominion, or legal or
869 rightful title to real property, or that has a ground lease in
870 real property, onto which drycleaning solvent has migrated
871 through soil or groundwater from a drycleaning facility or
872 wholesale supply facility eligible for site rehabilitation under
873 s. 376.3078(3) or from a drycleaning facility or wholesale
874 supply facility that is approved by the department for voluntary
875 cleanup under s. 376.3078(11).
876 Section 17. Paragraph (e) of subsection (4) of section
877 376.307, Florida Statutes, is amended to read:
878 376.307 Water Quality Assurance Trust Fund.—
879 (4) The trust fund shall be funded as follows:
880 (e) All penalties, judgments, recoveries, reimbursements,
881 loans, and other fees and charges collected under s. 376.3078;
882 tax revenues levied, collected, and credited under ss. 376.70
883 and 376.75; and registration fees collected under s.
884 376.303(1)(d).
885 Section 18. Paragraph (a) of subsection (2) of section
886 376.3078, Florida Statutes, is amended to read:
887 376.3078 Drycleaning facility restoration; funds; uses;
888 liability; recovery of expenditures.—
889 (2) FUNDS; USES.—
890 (a) All penalties, judgments, recoveries, reimbursements,
891 loans, and other fees and charges related to the implementation
892 of this section and the tax revenues levied, collected, and
893 credited pursuant to ss. 376.70 and 376.75, and fees collected
894 pursuant to s. 376.303(1)(d), and deductibles collected pursuant
895 to paragraph (3)(d), shall be deposited into the Water Quality
896 Assurance Trust Fund, to be used upon appropriation as provided
897 in this section. Charges against the funds for drycleaning
898 facility or wholesale supply site rehabilitation shall be made
899 in accordance with the provisions of this section.
900 Section 19. Subsection (2) of section 403.709, Florida
901 Statutes, is amended to read:
902 403.709 Solid Waste Management Trust Fund; use of waste
903 tire fees.—There is created the Solid Waste Management Trust
904 Fund, to be administered by the department.
905 (2) The department shall recover to the use of the fund
906 from the site owner or the person responsible for the
907 accumulation of tires at the site, jointly and severally, all
908 sums expended from the fund pursuant to this section to manage
909 tires at an illegal waste tire site, except that the department
910 may decline to pursue such recovery if it finds the amount
911 involved too small or the likelihood of recovery too uncertain.
912 If a court determines that the owner is unable or unwilling to
913 comply with the rules adopted pursuant to this section or s.
914 403.717, the court may authorize the department to take
915 possession and control of the waste tire site in order to
916 protect the health, safety, and welfare of the community and the
917 environment.
918 Section 20. This act shall take effect July 1, 2011, and
919 applies to distributions on or after that date.