Bill Text: FL S0926 | 2018 | Regular Session | Introduced
Bill Title: Natural Gas Fuel Taxes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Failed) 2018-03-10 - Died in Appropriations [S0926 Detail]
Download: Florida-2018-S0926-Introduced.html
Florida Senate - 2018 SB 926 By Senator Broxson 1-00735-18 2018926__ 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 amending s. 206.996, F.S.; conforming a provision to 7 changes made by the act; providing an effective date. 8 9 Be It Enacted by the Legislature of the State of Florida: 10 11 Section 1. Subsections (3) and (8) of section 206.9952, 12 Florida Statutes, are amended to read: 13 206.9952 Application for license as a natural gas fuel 14 retailer.— 15 (3)(a) Any person who acts as a natural gas retailer and 16 does not hold a valid natural gas fuel retailer license shall 17 pay a penalty of $200 for each month of operation without a 18 license. This paragraph expires December 31, 20232018. 19 (b) Effective January 1, 20242019, any person who acts as 20 a natural gas fuel retailer and does not hold a valid natural 21 gas fuel retailer license shall pay a penalty of 25 percent of 22 the tax assessed on the total purchases made during the 23 unlicensed period. 24 (8) With the exception of a state or federal agency or a 25 political subdivision licensed under this chapter, each person, 26 as defined in this part, who operates as a natural gas fuel 27 retailer shall report monthly to the department and pay a tax on 28 all natural gas fuel purchases beginning January 1, 20242019. 29 Section 2. Subsection (2) of section 206.9955, Florida 30 Statutes, is amended to read: 31 206.9955 Levy of natural gas fuel tax.— 32 (2) Effective January 1, 20242019, the following taxes 33 shall be imposed: 34 (a) An excise tax of 4 cents upon each motor fuel 35 equivalent gallon of natural gas fuel. 36 (b) An additional tax of 1 cent upon each motor fuel 37 equivalent gallon of natural gas fuel, which is designated as 38 the “ninth-cent fuel tax.” 39 (c) An additional tax of 1 cent on each motor fuel 40 equivalent gallon of natural gas fuel by each county, which is 41 designated as the “local option fuel tax.” 42 (d) An additional tax on each motor fuel equivalent gallon 43 of natural gas fuel, which is designated as the “State 44 Comprehensive Enhanced Transportation System Tax,” at a rate 45 determined pursuant to this paragraph. Each calendar year, the 46 department shall determine the tax rate applicable to the sale 47 of natural gas fuel for the following 12-month period beginning 48 January 1, rounded to the nearest tenth of a cent, by adjusting 49 the initially established tax rate of 5.8 cents per gallon by 50 the percentage change in the average of the Consumer Price Index 51 issued by the United States Department of Labor for the most 52 recent 12-month period ending September 30. 53 (e)1. An additional tax is imposed on each motor fuel 54 equivalent gallon of natural gas fuel for the privilege of 55 selling natural gas fuel. Each calendar year, the department 56 shall determine the tax rate applicable to the sale of natural 57 gas fuel, rounded to the nearest tenth of a cent, for the 58 following 12-month period beginning January 1. The tax rate is 59 calculated by adjusting the initially established tax rate of 60 9.2 cents per gallon by the percentage change in the average of 61 the Consumer Price Index issued by the United States Department 62 of Labor for the most recent 12-month period ending September 63 30. 64 2. The department is authorized to adopt rules and publish 65 forms to administer this paragraph. 66 Section 3. Subsection (1) of section 206.996, Florida 67 Statutes, is amended to read: 68 206.996 Monthly reports by natural gas fuel retailers; 69 deductions.— 70 (1) For the purpose of determining the amount of taxes 71 imposed by s. 206.9955, each natural gas fuel retailer shall 72 file beginning with February 20242019, and each month 73 thereafter, no later than the 20th day of each month, monthly 74 reports electronically with the department showing information 75 on inventory, purchases, nontaxable disposals, taxable uses, and 76 taxable sales in gallons of natural gas fuel for the preceding 77 month. However, if the 20th day of the month falls on a 78 Saturday, Sunday, or federal or state legal holiday, a return 79 must be accepted if it is electronically filed on the next 80 succeeding business day. The reports must include, or be 81 verified by, a written declaration stating that such report is 82 made under the penalties of perjury. The natural gas fuel 83 retailer shall deduct from the amount of taxes shown by the 84 report to be payable an amount equivalent to 0.67 percent of the 85 taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 86 which deduction is allowed to the natural gas fuel retailer to 87 compensate it for services rendered and expenses incurred in 88 complying with the requirements of this part. This allowance is 89 not deductible unless payment of applicable taxes is made on or 90 before the 20th day of the month. This subsection may not be 91 construed as authorizing a deduction from the constitutional 92 fuel tax or the fuel sales tax. 93 Section 4. This act shall take effect July 1, 2018.