Florida Senate - 2013                                     SB 522
       
       
       
       By Senator Bradley
       
       
       
       
       7-00785-13                                             2013522__
    1                        A bill to be entitled                      
    2         An act relating to biodiesel fuel; amending s. 206.02,
    3         F.S.; exempting municipalities, counties, and school
    4         districts manufacturing biodiesel fuel for internal
    5         use from certain reporting, bonding, and licensing
    6         requirements applicable to biodiesel manufacturers;
    7         amending s. 206.874, F.S.; requiring such entities to
    8         pay a tax on such biodiesel fuel; providing an
    9         effective date.
   10  
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsection (5) of section 206.02, Florida
   14  Statutes, is amended to read:
   15         206.02 Application for license; temporary license; terminal
   16  suppliers, importers, exporters, blenders, biodiesel
   17  manufacturers, and wholesalers.—
   18         (5) Each biodiesel manufacturer, except for a municipality,
   19  county, or school district manufacturing biodiesel for internal
   20  use, must meet the reporting, bonding, and licensing
   21  requirements prescribed for wholesalers under by this chapter.
   22         Section 2. Paragraph (b) of subsection (4) of section
   23  206.874, Florida Statutes, is amended to read:
   24         206.874 Exemptions.—
   25         (4)
   26         (b) Local government users of diesel fuel shall be required
   27  to file a return accounting for diesel fuel acquisitions,
   28  biodiesel manufactured for internal use only, inventory, and
   29  use, and remit a tax equal to 3 cents of the 4-cent tax required
   30  under s. 206.87(1)(a), plus the taxes required under s.
   31  206.87(1)(b), (c), and (d) each month to the department.
   32         Section 3. This act shall take effect July 1, 2013.