Florida Senate - 2013                              CS for SB 560
       
       
       
       By the Committee on Transportation; and Senators Simpson, Bean,
       Bradley, Stargel, Latvala, Grimsley, Evers, Soto, Ring, Gibson,
       Hays, Lee, and Altman
       
       
       596-01755-13                                           2013560c1
    1                        A bill to be entitled                      
    2         An act relating to natural gas motor fuel; amending s.
    3         206.86, F.S.; deleting definitions for the terms
    4         “alternative fuel” and “natural gasoline”; amending s.
    5         206.87, F.S.; conforming a cross-reference; repealing
    6         s. 206.877, F.S., relating to the annual decal fee
    7         program for motor vehicles powered by alternative
    8         fuels; repealing s. 206.89, F.S., relating to the
    9         requirements for alternative fuel retailer licenses;
   10         amending s. 206.91, F.S.; making grammatical and
   11         technical changes; providing a directive to the
   12         Division of Law Revision and Information; creating s.
   13         206.9951, F.S.; providing definitions; creating s.
   14         206.9952, F.S.; establishing requirements for natural
   15         gas fuel retailer licenses; providing penalties for
   16         certain licensure violations; creating s. 206.9955,
   17         F.S.; providing calculations for a motor fuel
   18         equivalent gallon; providing for the levy of the
   19         natural gas fuel tax; authorizing the Department of
   20         Revenue to adopt rules; creating s. 206.996, F.S.;
   21         establishing requirements for monthly reports of
   22         natural gas fuel retailers; providing that reports are
   23         made under the penalties of perjury; allowing natural
   24         gas fuel retailers to seek a deduction of the tax
   25         levied under specified conditions; creating s.
   26         206.9965, F.S.; providing exemptions and refunds from
   27         the natural gas fuel tax; transferring, renumbering,
   28         and amending s.206.879, F.S; revising provisions
   29         relating to the State Alternative Fuel User Fee
   30         Clearing Trust Fund; terminating the Local Alternative
   31         Fuel User Fee Clearing Trust Fund within the
   32         Department of Revenue; prescribing procedures for the
   33         termination of the trust fund; creating s. 206.998,
   34         F.S.; providing for the applicability of specified
   35         sections of parts I and II of ch. 206, F.S.; amending
   36         s. 212.055, F.S.; conforming a cross-reference;
   37         providing an effective date.
   38  
   39  Be It Enacted by the Legislature of the State of Florida:
   40  
   41         Section 1. Section 206.86, Florida Statutes, is amended to
   42  read:
   43         206.86 Definitions.—As used in this part:
   44         (1) “Diesel fuel” means all petroleum distillates commonly
   45  known as diesel #2, biodiesel, or any other product blended with
   46  diesel or any product placed into the storage supply tank of a
   47  diesel-powered motor vehicle.
   48         (2) “Taxable diesel fuel” or “fuel” means any diesel fuel
   49  not held in bulk storage at a terminal and which has not been
   50  dyed for exempt use in accordance with Internal Revenue Code
   51  requirements.
   52         (3) “User” includes any person who uses diesel fuels within
   53  this state for the propulsion of a motor vehicle on the public
   54  highways of this state, even though the motor is also used for a
   55  purpose other than the propulsion of the vehicle.
   56         (4) “Alternative fuel” means any liquefied petroleum gas
   57  product or compressed natural gas product or combination thereof
   58  used in an internal combustion engine or motor to propel any
   59  form of vehicle, machine, or mechanical contrivance. This term
   60  includes, but is not limited to, all forms of fuel commonly or
   61  commercially known or sold as natural gasoline, butane gas,
   62  propane gas, or any other form of liquefied petroleum gas or
   63  compressed natural gas.
   64         (5) “Natural gasoline” is a liquid hydrocarbon that is
   65  produced by natural gas and must be blended with other liquid
   66  petroleum products to produce motor fuel.
   67         (4)(6) “Removal” means any physical transfer of diesel fuel
   68  and any use of diesel fuel other than as a material in the
   69  production of diesel fuel.
   70         (5)(7) “Blender” means any person who that produces blended
   71  diesel fuel outside the bulk transfer/terminal system.
   72         (6)(8) “Colorless marker” means material that is not
   73  perceptible to the senses until the diesel fuel into which it is
   74  introduced is subjected to a scientific test.
   75         (7)(9) “Dyed diesel fuel” means diesel fuel that is dyed in
   76  accordance with United States Environmental Protection Agency or
   77  Internal Revenue Service requirements for high sulfur diesel
   78  fuel or low sulfur diesel fuel.
   79         (8)(10) “Ultimate vendor” means a licensee that sells
   80  undyed diesel fuel to the United States or its departments or
   81  agencies in bulk lots of not less than 500 gallons in each
   82  delivery or to the user of the diesel fuel for use on a farm for
   83  farming purposes.
   84         (9)(11) “Local government user of diesel fuel” means any
   85  county, municipality, or school district licensed by the
   86  department to use untaxed diesel fuel in motor vehicles.
   87         (10)(12) “Mass transit system” means any licensed local
   88  transportation company providing local bus service that is open
   89  to the public and that travels regular routes.
   90         (11)(13) “Diesel fuel registrant” means anyone required by
   91  this chapter to be licensed to remit diesel fuel taxes,
   92  including, but not limited to, terminal suppliers, importers,
   93  local government users of diesel fuel, and mass transit systems.
   94         (12)(14) “Biodiesel” means any product made from
   95  nonpetroleum-based oils or fats which is suitable for use in
   96  diesel-powered engines. Biodiesel is also referred to as alkyl
   97  esters.
   98         (13)(15) “Biodiesel manufacturer” means those industrial
   99  plants, regardless of capacity, where organic products are used
  100  in the production of biodiesel. This includes businesses that
  101  process or blend organic products that are marketed as
  102  biodiesel.
  103         Section 2. Paragraph (a) of subsection (1) of section
  104  206.87, Florida Statutes, is amended to read:
  105         206.87 Levy of tax.—
  106         (1)(a) An excise tax of 4 cents per gallon is hereby
  107  imposed upon each net gallon of diesel fuel subject to the tax
  108  under subsection (2), except alternative fuels which are subject
  109  to the fee imposed by s. 206.877.
  110         Section 3. Section 206.877, Florida Statutes, is repealed.
  111         Section 4. Section 206.89, Florida Statutes, is repealed.
  112         Section 5. Subsection (1) of section 206.91, Florida
  113  Statutes, is amended to read:
  114         206.91 Tax reports; computation and payment of tax.—
  115         (1) For the purpose of determining the amount of taxes
  116  imposed by s. 206.87, each diesel fuel registrant shall, not
  117  later than the 20th day of each calendar month, mail to the
  118  department, on forms prescribed by the department, monthly
  119  reports that provide which shall show such information on
  120  inventories, purchases, nontaxable disposals, and taxable sales
  121  in gallons of diesel fuel and alternative fuel, for the
  122  preceding calendar month as may be required by the department.
  123  However, if the 20th day falls on a Saturday, a Sunday, or a
  124  federal or state legal holiday, returns shall be accepted if
  125  postmarked on the next succeeding workday. The reports must
  126  include, shall contain or be verified by, a written declaration
  127  stating that they are such report is made under the penalties of
  128  perjury. The diesel fuel registrant shall deduct from the amount
  129  of taxes shown by the report to be payable an amount equivalent
  130  to .67 percent of the taxes on diesel fuel imposed by s.
  131  206.87(1)(a) and (e), which deduction is hereby allowed to the
  132  diesel fuel registrant on account of services and expenses in
  133  complying with the provisions of this part. The allowance on
  134  taxable gallons of diesel fuel sold to persons licensed under
  135  this chapter is not shall not be deductible unless the diesel
  136  fuel registrant has allowed 50 percent of the allowance provided
  137  by this section to a purchaser with a valid wholesaler or
  138  terminal supplier license. This allowance is not shall not be
  139  deductible unless payment of the taxes is made on or before the
  140  20th day of the month as herein required in this subsection.
  141  Nothing in This subsection does not shall be construed to
  142  authorize a deduction from the constitutional fuel tax or fuel
  143  sales tax.
  144         Section 6. The Division of Law Revision and Information is
  145  requested to create part V of chapter 206, Florida Statutes,
  146  consisting of ss. 206.9951-206.998, entitled “NATURAL GAS FUEL.”
  147         Section 7. Section 206.9951, Florida Statutes, is created
  148  to read:
  149         206.9951Definitions.—As used in this part, the term:
  150         (1) “Motor fuel equivalent gallon” means the volume of
  151  natural gas fuel it takes to equal the energy content of 1
  152  gallon of motor fuel.
  153         (2) “Natural gas fuel” means any liquefied petroleum gas
  154  product, compressed natural gas product, or combination thereof
  155  used in an internal combustion engine or motor to propel any
  156  form of vehicle, machine, or mechanical contrivance. This term
  157  includes, but is not limited to, all forms of fuel commonly or
  158  commercially known or sold as natural gasoline, butane gas,
  159  propane gas, or any other form of liquefied petroleum gas,
  160  compressed natural gas, or liquefied natural gas.
  161         (3) “Natural gas fuel retailer” means any person who sells
  162  natural gas fuel to be placed into the fuel supply system of a
  163  motor vehicle or used to propel any form of vehicle, machine, or
  164  mechanical contrivance.
  165         (4) “Natural gasoline” is a liquid hydrocarbon that is
  166  produced by natural gas and must be blended with other liquid
  167  petroleum products to produce motor fuel.
  168         (5) “Person” means a natural person, corporation,
  169  copartnership, firm, company, agency, or association; a state
  170  agency; or a political subdivision of the state.
  171         Section 8. Section 206.9952, Florida Statutes, is created
  172  to read:
  173         206.9952Application for license as a natural gas fuel
  174  retailer.—
  175         (1) It is unlawful for any person to engage in business as
  176  a natural gas fuel retailer within this state unless he or she
  177  is the holder of a valid license issued by the department to
  178  engage in such business.
  179         (2) A person who has facilities for placing natural gas
  180  fuel into the supply system of an internal combustion engine
  181  fueled by individual portable containers of 10 gallons or less
  182  is not required to be licensed as a natural gas fuel retailer,
  183  provided that the fuel is only used for exempt purposes.
  184         (3)(a) Any person who acts as a natural gas retailer and
  185  does not hold a valid natural gas fuel retailer license shall
  186  pay a penalty of $200 for each month of operation without a
  187  license. This paragraph expires December 31, 2018.
  188         (b) Effective January 1, 2019, any person who acts as a
  189  natural gas fuel retailer and does not hold a valid natural gas
  190  fuel retailer license shall pay a penalty of 25 percent of the
  191  tax assessed on the total purchases made during the unlicensed
  192  period.
  193         (4) To procure a natural gas fuel retailer license, a
  194  person shall file an application and a bond with the department
  195  on a form prescribed by the department. The department may not
  196  issue a license upon the receipt of any application unless it is
  197  accompanied by a bond.
  198         (5) When a natural gas fuel retailer license application is
  199  filed by a person whose previous license was canceled for cause
  200  by the department or the department believes that such
  201  application was not filed in good faith or is filed by another
  202  person as a subterfuge for the actual person in interest whose
  203  previous license has been canceled, the department may, if
  204  evidence warrants, refuse to issue a license for such an
  205  application.
  206         (6) Upon the department’s issuance of a natural gas fuel
  207  retailer license, such license remains in effect so long as the
  208  natural gas fuel retailer is in compliance with the requirements
  209  of this part.
  210         (7) Such license may not be assigned and is valid only for
  211  the natural gas fuel retailer in whose name the license is
  212  issued. The license shall be displayed conspicuously by the
  213  natural gas fuel retailer in the principal place of business for
  214  which the license was issued.
  215         (8) With the exception of a state or federal agency or a
  216  political subdivision licensed under this chapter, each person,
  217  as defined in this part, who operates as a natural gas fuel
  218  retailer shall report monthly to the department and pay a tax on
  219  all natural gas fuel purchases beginning January 1, 2019.
  220         (9) The license application requires a license fee of $5.
  221  Each license shall be renewed annually by submitting a
  222  reapplication and the license fee to the department. The license
  223  fee shall be paid to the department for deposit into the General
  224  Revenue Fund.
  225         Section 9. Section 206.9955, Florida Statutes, is created
  226  to read:
  227         206.9955Levy of natural gas fuel tax.—
  228         (1) The motor fuel equivalent gallon means the following
  229  for:
  230         (a) Compressed natural gas gallon: 5.66 pounds, or per each
  231  126.67 cubic feet.
  232         (b) Liquefied natural gas gallon: 6.22 pounds.
  233         (c) Liquefied petroleum gas gallon: 1.35 gallons.
  234         (2) Effective January 1, 2019, the following taxes shall be
  235  imposed:
  236         (a) An excise tax of 4 cents upon each motor fuel
  237  equivalent gallon of natural gas fuel.
  238         (b) An additional tax of 1 cent upon each motor fuel
  239  equivalent gallon of natural gas fuel, which is designated as
  240  the “ninth-cent fuel tax.”
  241         (c) An additional tax of 6 cents on each motor fuel
  242  equivalent gallon of natural gas fuel by each county, which is
  243  designated as the “local option fuel tax.”
  244         (d) An additional tax on each motor fuel equivalent gallon
  245  of natural gas fuel, which is designated as the “State
  246  Comprehensive Enhanced Transportation System Tax,” at a rate
  247  determined pursuant to this paragraph. Each calendar year, the
  248  department shall determine the tax rate applicable to the sale
  249  of natural gas fuel for the following 12-month period beginning
  250  January 1, rounded to the nearest tenth of a cent, by adjusting
  251  the initially established tax rate of 7.1 cents per gallon by
  252  the percentage change in the average of the Consumer Price Index
  253  issued by the United States Department of Labor for the most
  254  recent 12-month period ending September 30.
  255         (e)1. An additional tax is imposed on each motor fuel
  256  equivalent gallon of natural gas fuel for the privilege of
  257  selling natural gas fuel and is designated as the “fuel sales
  258  tax.” Each calendar year, the department shall determine the tax
  259  rate applicable to the sale of natural gas fuel, rounded to the
  260  nearest tenth of a cent, for the following 12-month period
  261  beginning January 1. The tax rate is calculated by adjusting the
  262  initially established tax rate of 12.9 cents per gallon by the
  263  percentage change in the average of the Consumer Price Index
  264  issued by the United States Department of Labor for the most
  265  recent 12-month period ending September 30.
  266         2. The department is authorized to adopt rules and publish
  267  forms to administer this paragraph.
  268         (3) Unless otherwise provided by this chapter, the taxes
  269  specified in subsection (2) are imposed on natural gas fuel when
  270  it is placed into the fuel supply tank of a motor vehicle or
  271  used to propel any form of vehicle, machine, or mechanical
  272  contrivance. The person liable for payment of the taxes imposed
  273  by this section is the person selling the fuel to the end user,
  274  where the fuel is placed into the fuel supply tank of a motor
  275  vehicle or used to propel any form of vehicle, machine, or
  276  mechanical contrivance.
  277         Section 10. Section 206.996, Florida Statutes, is created
  278  to read:
  279         206.996Monthly reports by natural gas fuel retailers;
  280  deductions.—
  281         (1) For the purpose of determining the amount of taxes
  282  imposed by s. 206.9955, each natural gas fuel retailer shall
  283  file beginning with February 2019 and each month thereafter, no
  284  later than the 20th day of each month, monthly reports
  285  electronically with the department showing information on
  286  inventory, purchases, nontaxable disposals, and taxable sales in
  287  gallons of natural gas fuel for the preceding month. However, if
  288  the 20th day of the month falls on a Saturday, Sunday, or
  289  federal or state legal holiday, a return must be accepted if it
  290  is electronically filed on the next succeeding business day. The
  291  reports must include, or be verified by, a written declaration
  292  stating that such report is made under the penalties of perjury.
  293  The natural gas fuel retailer shall deduct from the amount of
  294  taxes shown by the report to be payable an amount equivalent to
  295  0.67 percent of the taxes on natural gas fuel imposed by s.
  296  206.9955(2)(a) and (e), which deduction is allowed to the
  297  natural gas fuel retailer to compensate it for services rendered
  298  and expenses incurred in complying with the requirements of this
  299  part. The allowance on taxable gallons of natural gas fuel sold
  300  to persons licensed under this part is not deductible unless the
  301  natural gas fuel retailer has allowed 50 percent of the
  302  allowance provided by this section to a purchaser that has a
  303  valid wholesaler or terminal supplier license. This allowance is
  304  not deductible unless payment of applicable taxes is made on or
  305  before the 20th day of the month. This subsection may not be
  306  construed as authorizing a deduction from the constitutional
  307  fuel tax or the fuel sales tax.
  308         (2) Upon the electronic filing of the monthly report, each
  309  natural gas fuel retailer shall pay the department the full
  310  amount of natural gas fuel taxes for the preceding month at the
  311  rate provided in s. 206.9955, less the amount allowed the
  312  natural gas fuel retailer for services and expenses as provided
  313  in subsection (1).
  314         (3) The department may authorize a quarterly return and
  315  payment of taxes when the taxes remitted by the natural gas fuel
  316  retailer for the preceding quarter did not exceed $100, and the
  317  department may authorize a semiannual return and payment of
  318  taxes when the taxes remitted by the natural gas fuel retailer
  319  for the preceding 6 months did not exceed $200.
  320         (4) In addition to the allowance authorized by subsection
  321  (1), every natural gas fuel retailer is entitled to a deduction
  322  of 1.1 percent of the taxes imposed under s. 206.9955(2)(b) and
  323  (c), on account of services and expenses incurred due to
  324  compliance with the requirements of this part. This allowance
  325  may not be deductible unless payment of the tax is made on or
  326  before the 20th day of the month.
  327         Section 11. Section 206.9965, Florida Statutes, is created
  328  to read:
  329         206.9965Exemptions and refunds; natural gas fuel
  330  retailers.—
  331         (1) Natural gas fuel may be purchased from natural gas fuel
  332  retailers exempt from the tax imposed by this part when used or
  333  purchased for the following:
  334         (a) Exclusive use by the United States or its departments
  335  or agencies. Exclusive use by the United States or its
  336  departments and agencies means the consumption by the United
  337  States or its departments or agencies of the natural gas fuel in
  338  a motor vehicle or used to propel any form of vehicle, machine,
  339  or mechanical contrivance.
  340         (b) Use for an internal combustion engine or motor to
  341  propel any form of vehicle, machine, or mechanical contrivance
  342  for agricultural purposes as defined in s. 206.41(4)(c).
  343         (c) Uses as provided in s. 206.874(3).
  344         (d) Use by vehicles operated by state and local government
  345  agencies.
  346         (e) Individual use resulting from residential refueling
  347  devices located at a person’s primary residence.
  348         (f) Purchases of natural gas fuel between licensed natural
  349  gas fuel retailers. A natural gas fuel retailer that sells tax
  350  paid natural gas fuel to another natural gas fuel retailer may
  351  take a credit on its monthly return or may file a claim for
  352  refund with the Chief Financial Officer pursuant to s. 215.26.
  353  All sales of natural gas fuel between natural gas fuel retailers
  354  must be documented on invoices or other evidence of the sale of
  355  such fuel and the seller shall retain a copy of the purchaser’s
  356  natural gas fuel retailer license.
  357         Section 12. Section 206.879, Florida Statutes, is
  358  transferred and renumbered as section 206.997, Florida Statutes,
  359  and amended to read:
  360         206.997 206.879 State and local alternative fuel user fee
  361  clearing trust funds; distribution.—
  362         (1) Notwithstanding the provisions of s. 206.875, the
  363  revenues from the natural gas fuel tax imposed by s. 206.9955
  364  state alternative fuel fees imposed by s. 206.877 shall be
  365  deposited into the State Alternative Fuel User Fee Clearing
  366  Trust Fund, which is hereby created. After deducting the service
  367  charges provided in s. 215.20, the proceeds in this trust fund
  368  shall be distributed as follows: one-half of the proceeds in
  369  calendar year 2019 and one-fifth of the proceeds in calendar
  370  year 1991, one-third of the proceeds in calendar year 1992,
  371  three-sevenths of the proceeds in calendar year 1993, and one
  372  half of the proceeds in each calendar year thereafter shall be
  373  transferred to the State Transportation Trust Fund; the
  374  remainder shall be distributed as follows: 50 percent shall be
  375  transferred to the State Board of Administration for
  376  distribution according to the provisions of s. 16, Art. IX of
  377  the State Constitution of 1885, as amended; 25 percent shall be
  378  transferred to the Revenue Sharing Trust Fund for
  379  Municipalities; and the remaining 25 percent shall be
  380  distributed using the formula contained in s. 206.60(1).
  381         (2) Notwithstanding the provisions of s. 206.875, the
  382  revenues from the local alternative fuel fees imposed in lieu of
  383  s. 206.87(1)(b) or (c) shall be deposited into The Local
  384  Alternative Fuel User Fee Clearing Trust Fund, which is hereby
  385  created. After deducting the service charges provided in s.
  386  215.20, the proceeds in this trust fund shall be returned
  387  monthly to the appropriate county.
  388         Section 13. (1) The Local Alternative Fuel User Fee
  389  Clearing Trust Fund within the Department of Revenue is
  390  terminated.
  391         (2) The Department of Revenue shall pay any outstanding
  392  debts or obligations of the terminated fund as soon as
  393  practicable, and the Chief Financial Officer shall close out and
  394  remove the terminated fund from various state accounting systems
  395  using generally accepted accounting principles concerning
  396  warrants outstanding, assets, and liabilities.
  397         Section 14. Section 206.998, Florida Statutes, is created
  398  to read:
  399         206.998Applicability of specified sections of parts I and
  400  II.—The provisions of ss. 206.01, 206.02, 206.025, 206.026,
  401  206.027, 206.028, 206.03, 206.05, 206.055, 206.06, 206.07,
  402  206.075, 206.09, 206.10, 206.11, 206.12, 206.13, 206.14, 206.15,
  403  206.16, 206.17, 206.175, 206.18, 206.199, 206.20, 206.204,
  404  206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
  405  206.27, 206.28, 206.405, 206.406, 206.41, 206.413, 206.43,
  406  206.44, 206.48, 206.485, 206.49, 206.56, 206.59, 206.606,
  407  206.608, and 206.61, Florida Statutes, of part I of this chapter
  408  and ss. 206.86, 206.872, 206.874, 206.8745, 206.88, 206.90, and
  409  206.93, Florida Statutes, of part II of this chapter shall, as
  410  far as lawful or practicable, be applicable to the tax levied
  411  and imposed and to the collection thereof as if fully set out in
  412  this part. However, any provision of any such section does not
  413  apply if it conflicts with any provision of this part.
  414         Section 15. Paragraph (d) of subsection (2) of section
  415  212.055, Florida Statutes, is amended to read:
  416         212.055 Discretionary sales surtaxes; legislative intent;
  417  authorization and use of proceeds.—It is the legislative intent
  418  that any authorization for imposition of a discretionary sales
  419  surtax shall be published in the Florida Statutes as a
  420  subsection of this section, irrespective of the duration of the
  421  levy. Each enactment shall specify the types of counties
  422  authorized to levy; the rate or rates which may be imposed; the
  423  maximum length of time the surtax may be imposed, if any; the
  424  procedure which must be followed to secure voter approval, if
  425  required; the purpose for which the proceeds may be expended;
  426  and such other requirements as the Legislature may provide.
  427  Taxable transactions and administrative procedures shall be as
  428  provided in s. 212.054.
  429         (2) LOCAL GOVERNMENT INFRASTRUCTURE SURTAX.—
  430         (d) The proceeds of the surtax authorized by this
  431  subsection and any accrued interest shall be expended by the
  432  school district, within the county and municipalities within the
  433  county, or, in the case of a negotiated joint county agreement,
  434  within another county, to finance, plan, and construct
  435  infrastructure; to acquire land for public recreation,
  436  conservation, or protection of natural resources; to provide
  437  loans, grants, or rebates to residential or commercial property
  438  owners who make energy efficiency improvements to their
  439  residential or commercial property, if a local government
  440  ordinance authorizing such use is approved by referendum; or to
  441  finance the closure of county-owned or municipally owned solid
  442  waste landfills that have been closed or are required to be
  443  closed by order of the Department of Environmental Protection.
  444  Any use of the proceeds or interest for purposes of landfill
  445  closure before July 1, 1993, is ratified. The proceeds and any
  446  interest may not be used for the operational expenses of
  447  infrastructure, except that a county that has a population of
  448  fewer than 75,000 and that is required to close a landfill may
  449  use the proceeds or interest for long-term maintenance costs
  450  associated with landfill closure. Counties, as defined in s.
  451  125.011, and charter counties may, in addition, use the proceeds
  452  or interest to retire or service indebtedness incurred for bonds
  453  issued before July 1, 1987, for infrastructure purposes, and for
  454  bonds subsequently issued to refund such bonds. Any use of the
  455  proceeds or interest for purposes of retiring or servicing
  456  indebtedness incurred for refunding bonds before July 1, 1999,
  457  is ratified.
  458         1. For the purposes of this paragraph, the term
  459  “infrastructure” means:
  460         a. Any fixed capital expenditure or fixed capital outlay
  461  associated with the construction, reconstruction, or improvement
  462  of public facilities that have a life expectancy of 5 or more
  463  years and any related land acquisition, land improvement,
  464  design, and engineering costs.
  465         b. A fire department vehicle, an emergency medical service
  466  vehicle, a sheriff’s office vehicle, a police department
  467  vehicle, or any other vehicle, and the equipment necessary to
  468  outfit the vehicle for its official use or equipment that has a
  469  life expectancy of at least 5 years.
  470         c. Any expenditure for the construction, lease, or
  471  maintenance of, or provision of utilities or security for,
  472  facilities, as defined in s. 29.008.
  473         d. Any fixed capital expenditure or fixed capital outlay
  474  associated with the improvement of private facilities that have
  475  a life expectancy of 5 or more years and that the owner agrees
  476  to make available for use on a temporary basis as needed by a
  477  local government as a public emergency shelter or a staging area
  478  for emergency response equipment during an emergency officially
  479  declared by the state or by the local government under s.
  480  252.38. Such improvements are limited to those necessary to
  481  comply with current standards for public emergency evacuation
  482  shelters. The owner must enter into a written contract with the
  483  local government providing the improvement funding to make the
  484  private facility available to the public for purposes of
  485  emergency shelter at no cost to the local government for a
  486  minimum of 10 years after completion of the improvement, with
  487  the provision that the obligation will transfer to any
  488  subsequent owner until the end of the minimum period.
  489         e. Any land acquisition expenditure for a residential
  490  housing project in which at least 30 percent of the units are
  491  affordable to individuals or families whose total annual
  492  household income does not exceed 120 percent of the area median
  493  income adjusted for household size, if the land is owned by a
  494  local government or by a special district that enters into a
  495  written agreement with the local government to provide such
  496  housing. The local government or special district may enter into
  497  a ground lease with a public or private person or entity for
  498  nominal or other consideration for the construction of the
  499  residential housing project on land acquired pursuant to this
  500  sub-subparagraph.
  501         2. For the purposes of this paragraph, the term “energy
  502  efficiency improvement” means any energy conservation and
  503  efficiency improvement that reduces consumption through
  504  conservation or a more efficient use of electricity, natural
  505  gas, propane, or other forms of energy on the property,
  506  including, but not limited to, air sealing; installation of
  507  insulation; installation of energy-efficient heating, cooling,
  508  or ventilation systems; installation of solar panels; building
  509  modifications to increase the use of daylight or shade;
  510  replacement of windows; installation of energy controls or
  511  energy recovery systems; installation of electric vehicle
  512  charging equipment; installation of systems for natural gas fuel
  513  as defined in s. 206.9951; and installation of efficient
  514  lighting equipment.
  515         3. Notwithstanding any other provision of this subsection,
  516  a local government infrastructure surtax imposed or extended
  517  after July 1, 1998, may allocate up to 15 percent of the surtax
  518  proceeds for deposit into in a trust fund within the county’s
  519  accounts created for the purpose of funding economic development
  520  projects having a general public purpose of improving local
  521  economies, including the funding of operational costs and
  522  incentives related to economic development. The ballot statement
  523  must indicate the intention to make an allocation under the
  524  authority of this subparagraph.
  525         Section 16. This act shall take effect January 1, 2014.