Florida Senate - 2018              PROPOSED COMMITTEE SUBSTITUTE
       Bill No. SB 926
       
       
       
       
       
                               Ì697076IÎ697076                          
       
       576-03426-18                                                    
       Proposed Committee Substitute by the Committee on Appropriations
       (Appropriations Subcommittee on Finance and Tax)
    1                        A bill to be entitled                      
    2         An act relating to natural gas fuel taxes; amending s.
    3         206.9952, F.S.; conforming provisions to changes made
    4         by the act; amending s. 206.9955, F.S.; delaying the
    5         effective date of certain taxes on natural gas fuel;
    6         revising the calculation of certain taxes by the
    7         Department of Revenue; amending s. 206.996, F.S.;
    8         conforming a provision to changes made by the act;
    9         providing an effective date.
   10          
   11  Be It Enacted by the Legislature of the State of Florida:
   12  
   13         Section 1. Subsections (3) and (8) of section 206.9952,
   14  Florida Statutes, are amended to read:
   15         206.9952 Application for license as a natural gas fuel
   16  retailer.—
   17         (3)(a) Any person who acts as a natural gas retailer and
   18  does not hold a valid natural gas fuel retailer license shall
   19  pay a penalty of $200 for each month of operation without a
   20  license. This paragraph expires December 31, 2023 2018.
   21         (b) Effective January 1, 2024 2019, any person who acts as
   22  a natural gas fuel retailer and does not hold a valid natural
   23  gas fuel retailer license shall pay a penalty of 25 percent of
   24  the tax assessed on the total purchases made during the
   25  unlicensed period.
   26         (8) With the exception of a state or federal agency or a
   27  political subdivision licensed under this chapter, each person,
   28  as defined in this part, who operates as a natural gas fuel
   29  retailer shall report monthly to the department and pay a tax on
   30  all natural gas fuel purchases beginning January 1, 2024 2019.
   31         Section 2. Subsection (2) of section 206.9955, Florida
   32  Statutes, is amended to read:
   33         206.9955 Levy of natural gas fuel tax.—
   34         (2) Effective January 1, 2024 2019, the following taxes
   35  shall be imposed:
   36         (a) An excise tax of 4 cents upon each motor fuel
   37  equivalent gallon of natural gas fuel.
   38         (b) An additional tax of 1 cent upon each motor fuel
   39  equivalent gallon of natural gas fuel, which is designated as
   40  the “ninth-cent fuel tax.”
   41         (c) An additional tax of 1 cent on each motor fuel
   42  equivalent gallon of natural gas fuel by each county, which is
   43  designated as the “local option fuel tax.”
   44         (d) An additional tax on each motor fuel equivalent gallon
   45  of natural gas fuel, which is designated as the “State
   46  Comprehensive Enhanced Transportation System Tax,” at a rate
   47  determined pursuant to this paragraph. Before January 1, 2024,
   48  and each year thereafter Each calendar year, the department
   49  shall determine the tax rate applicable to the sale of natural
   50  gas fuel for the following 12-month period beginning January 1,
   51  rounded to the nearest tenth of a cent, by adjusting the
   52  initially established tax rate of 5.8 cents per gallon by the
   53  percentage change in the average of the Consumer Price Index
   54  issued by the United States Department of Labor for the most
   55  recent 12-month period ending September 30, compared to the base
   56  year average, which is the average for the 12-month period
   57  ending September 30, 2013.
   58         (e)1. An additional tax is imposed on each motor fuel
   59  equivalent gallon of natural gas fuel for the privilege of
   60  selling natural gas fuel. Before January 1, 2024, and each year
   61  thereafter Each calendar year, the department shall determine
   62  the tax rate applicable to the sale of natural gas fuel, rounded
   63  to the nearest tenth of a cent, for the following 12-month
   64  period beginning January 1,. The tax rate is calculated by
   65  adjusting the initially established tax rate of 9.2 cents per
   66  gallon by the percentage change in the average of the Consumer
   67  Price Index issued by the United States Department of Labor for
   68  the most recent 12-month period ending September 30, compared to
   69  the base year average, which is the average for the 12-month
   70  period ending September 30, 2013.
   71         2. The department is authorized to adopt rules and publish
   72  forms to administer this paragraph.
   73         Section 3. Subsection (1) of section 206.996, Florida
   74  Statutes, is amended to read:
   75         206.996 Monthly reports by natural gas fuel retailers;
   76  deductions.—
   77         (1) For the purpose of determining the amount of taxes
   78  imposed by s. 206.9955, each natural gas fuel retailer shall
   79  file beginning with February 2024 2019, and each month
   80  thereafter, no later than the 20th day of each month, monthly
   81  reports electronically with the department showing information
   82  on inventory, purchases, nontaxable disposals, taxable uses, and
   83  taxable sales in gallons of natural gas fuel for the preceding
   84  month. However, if the 20th day of the month falls on a
   85  Saturday, Sunday, or federal or state legal holiday, a return
   86  must be accepted if it is electronically filed on the next
   87  succeeding business day. The reports must include, or be
   88  verified by, a written declaration stating that such report is
   89  made under the penalties of perjury. The natural gas fuel
   90  retailer shall deduct from the amount of taxes shown by the
   91  report to be payable an amount equivalent to 0.67 percent of the
   92  taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e),
   93  which deduction is allowed to the natural gas fuel retailer to
   94  compensate it for services rendered and expenses incurred in
   95  complying with the requirements of this part. This allowance is
   96  not deductible unless payment of applicable taxes is made on or
   97  before the 20th day of the month. This subsection may not be
   98  construed as authorizing a deduction from the constitutional
   99  fuel tax or the fuel sales tax.
  100         Section 4. This act shall take effect July 1, 2018.