Florida Senate - 2019                                    SB 1404
       
       
        
       By Senator Mayfield
       
       
       
       
       
       17-02062-19                                           20191404__
    1                        A bill to be entitled                      
    2         An act relating to fuel taxes; amending s. 206.606,
    3         F.S.; requiring a specified percentage of certain
    4         state motor and diesel fuel taxes to be transferred to
    5         the Florida Forever Trust Fund; amending s. 336.025,
    6         F.S.; authorizing county and municipal governments to
    7         use certain local option motor and diesel fuel taxes
    8         to build, operate, and maintain stormwater systems;
    9         specifying a limit on the taxes authorized for such
   10         uses; providing an effective date.
   11          
   12  Be It Enacted by the Legislature of the State of Florida:
   13  
   14         Section 1. Paragraph (e) is added to subsection (1) of
   15  section 206.606, Florida Statutes, to read:
   16         206.606 Distribution of certain proceeds.—
   17         (1) Moneys collected pursuant to ss. 206.41(1)(g) and
   18  206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust
   19  Fund. Such moneys, after deducting the service charges imposed
   20  by s. 215.20, the refunds granted pursuant to s. 206.41, and the
   21  administrative costs incurred by the department in collecting,
   22  administering, enforcing, and distributing the tax, which
   23  administrative costs may not exceed 2 percent of collections,
   24  shall be distributed monthly to the State Transportation Trust
   25  Fund, except that:
   26         (e) 2.5 percent of the moneys collected pursuant to ss.
   27  206.41(1)(g) and 206.87(1)(e) shall be transferred to the
   28  Florida Forever Trust Fund.
   29         Section 2. Paragraph (a) of subsection (1) of section
   30  336.025, Florida Statutes, is amended to read:
   31         336.025 County transportation system; levy of local option
   32  fuel tax on motor fuel and diesel fuel.—
   33         (1)(a) In addition to other taxes allowed by law, there may
   34  be levied as provided in ss. 206.41(1)(e) and 206.87(1)(c) a 1
   35  cent, 2-cent, 3-cent, 4-cent, 5-cent, or 6-cent local option
   36  fuel tax upon every gallon of motor fuel and diesel fuel sold in
   37  a county and taxed under the provisions of part I or part II of
   38  chapter 206.
   39         1. All impositions and rate changes of the tax shall be
   40  levied before October 1 to be effective January 1 of the
   41  following year for a period not to exceed 30 years, and the
   42  applicable method of distribution shall be established pursuant
   43  to subsection (3) or subsection (4). However, levies of the tax
   44  which were in effect on July 1, 2002, and which expire on August
   45  31 of any year may be reimposed at the current authorized rate
   46  provided the tax is levied before July 1 and is effective
   47  September 1 of the year of expiration. Upon expiration, the tax
   48  may be relevied provided that a redetermination of the method of
   49  distribution is made as provided in this section.
   50         2. County and municipal governments shall utilize moneys
   51  received pursuant to this paragraph only for transportation
   52  expenditures and to construct, operate, and maintain stormwater
   53  systems. The funds for stormwater systems may not exceed 10
   54  percent of the moneys received pursuant to this paragraph.
   55         3. Any tax levied pursuant to this paragraph may be
   56  extended on a majority vote of the governing body of the county.
   57  A redetermination of the method of distribution shall be
   58  established pursuant to subsection (3) or subsection (4), if,
   59  after July 1, 1986, the tax is extended or the tax rate changed,
   60  for the period of extension or for the additional tax.
   61         Section 3. This act shall take effect July 1, 2019.