Bill Text: FL S1746 | 2011 | Regular Session | Introduced
Bill Title: Excise Taxes
Spectrum: Partisan Bill (Republican 1-0)
Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [S1746 Detail]
Download: Florida-2011-S1746-Introduced.html
Florida Senate - 2011 SB 1746 By Senator Richter 37-01211-11 20111746__ 1 A bill to be entitled 2 An act relating to excise taxes; amending s. 206.9925, 3 F.S.; replacing the term “petroleum products” with 4 “pollutant” for purposes of part IV of ch. 206, F.S. 5 and clarifying the definition; deleting provisions 6 defining the terms “pollutants,” “solvents,” and 7 “consume” for purposes of part IV of ch. 206, F.S.; 8 amending s. 206.9935, F.S.; revising the amounts of 9 excise taxes imposed on pollutants; deleting 10 provisions providing for the revenues from the excise 11 taxes to be deposited into the Coastal Protection 12 Trust Fund, the Water Quality Assurance Trust Fund, 13 the Inland Protection Trust Fund, and the Coastal 14 Protection Trust Fund; amending s. 206.9941, F.S.; 15 deleting the exemptions applicable to the excise tax 16 on solvents; revising the exemption from the excise 17 tax on petroleum products to apply to pollutants; 18 amending s. 206.9942, F.S.; replacing the term 19 “petroleum product” with the term “pollutant”; 20 deleting provisions relating to excise taxes on 21 solvents and lead-acid batteries; amending s. 22 206.9945, F.S.; deleting the application of a service 23 charge on funds in the Fuel Tax Collection Trust Fund; 24 providing for certain excise tax revenues to be 25 transferred into the General Revenue Fund instead of 26 the Coastal Protection Trust Fund and the Water 27 Quality Assurance Trust Fund; providing for certain 28 excise tax revenue to be transferred to the General 29 Revenue Fund after revenue bonds for the Florida 30 Inland Protection Financing Corporation have been 31 satisfied; repealing s. 376.70, F.S., relating to a 32 gross receipts tax levied on drycleaning facilities 33 and dry drop-off facilities; repealing s. 376.71, 34 F.S., relating to an exemption for uniform rental 35 companies and linen supply companies from a 36 registration fee and a gross receipts tax; repealing 37 s. 376.75, F.S., relating to a tax on the production 38 or importation of perchloroethylene; repealing s. 39 403.717, F.S., relating to the requirements for waste 40 tires and lead-acid batteries; repealing s. 403.718, 41 F.S., relating to the imposition of a waste tire fee; 42 repealing s. 403.7185, F.S., relating to the 43 imposition of a lead-acid battery fee; repealing s. 44 681.117, F.S., relating to a fee on the lease or sale 45 of a motor vehicle; amending s. 213.053, F.S.; 46 providing for the future expiration of provisions 47 authorizing the sharing of otherwise confidential 48 information relating to waste tire fees, lead-acid 49 battery fees, gross receipts taxes levied on 50 drycleaning facilities and dry drop-off facilities, 51 the tax relating to the production or importation of 52 perchloroethylene, and motor vehicle warranty 53 enforcement; amending ss. 72.011, 213.05, 376.301, 54 376.307, 376.3078, and 403.709, F.S.; conforming 55 cross-references to changes made by the act; providing 56 for the application of the act to distributions of tax 57 revenues; providing an effective date. 58 59 Be It Enacted by the Legislature of the State of Florida: 60 61 Section 1. Section 206.9925, Florida Statutes, is amended 62 to read: 63 206.9925 Definitions.—As used in this part: 64 (1) “Barrel” means 42 U.S. gallons at 60 °F. 65 (2) “Oil” means crude petroleum oil and other hydrocarbons, 66 regardless of gravity, which are produced at the well in liquid 67 form by ordinary production methods and which are not the result 68 of condensation of gas after it leaves the reservoir. 69 (3) “Gas” means all natural gas, including casinghead gas, 70 and all other hydrocarbons not defined as oil in subsection (2). 71 (4) “Pollutant”“Petroleum product”means any refined 72 liquid commodity made wholly or partially from oil or gas, or 73 blends or mixtures of oil with one or more liquid products or 74 byproducts derived from oil or gas, or blends or mixtures of two 75 or more liquid products or byproducts derived from oil or gas, 76 and includes, but is not limited to, motor gasoline, gasohol, 77 aviation gasoline, naphtha-type jet fuel, kerosene-type jet 78 fuel, kerosene, distillate fuel oil, residual fuel oil, motor 79 oil and other lubricants, naphtha of less than 400 °F for 80 petroleum feed, special naphthas, road oil, still gas, 81 unfinished oils, motor gas blending components, including 82 petroleum-derived ethanol when used for such purpose, and 83 aviation gas blending components. The term does not include a 84 product intended for application to the human body or for use in 85 personal hygiene products for human use or for ingestion. 86(5) “Pollutants” includes any petroleum product as defined87in subsection (4) as well as pesticides, ammonia, and chlorine;88lead-acid batteries, including, but not limited to, batteries89that are a component part of other tangible personal property;90and solvents as defined in subsection (6), but the term excludes91liquefied petroleum gas, medicinal oils, and waxes. Products92intended for application to the human body or for use in human93personal hygiene or for human ingestion are not pollutants,94regardless of their contents. For the purpose of the tax imposed95under s.206.9935(1), “pollutants” also includes crude oil.96(6) “Solvents” means the following organic compounds, if97the listed organic compound is in liquid form: acetamide,98acetone, acetonitrile, acetophenone, amyl acetates (all),99aniline, benzene, butyl acetates (all), butyl alcohols (all),100butyl benzyl phthalate, carbon disulfide, carbon tetrachloride,101chlorobenzene, chloroform, cumene, cyclohexane, cyclohexanone,102dibutyl phthalate, dichlorobenzenes (all),103dichlorodifluoromethane, diethyl phthalate, dimethyl phthalate,104dioctyl phthalate (di2-ethyl hexyl phthalate), n-dioctyl105phthalate, 1,4-dioxane, petroleum-derived ethanol, ethyl106acetate, ethyl benzene, ethylene dichloride, 2-ethoxy ethanol107(ethylene glycol ethyl ether), ethylene glycol, furfural,108formaldehyde, n-hexane, isophorone, isopropyl alcohol, methanol,1092-methoxy ethanol (ethylene glycol methyl ether), methyl tert110butyl ether, methylene chloride (dichloromethane), methyl ethyl111ketone, methyl isobutyl ketone, mineral spirits, 140-F naphtha,112naphthalene, nitrobenzene, 2-nitropropane, pentachlorobenzene,113phenol, perchloroethylene (tetrachloroethylene), stoddard114solvent, tetrahydrofuran, toluene, 1,1,1-trichloroethane,115trichloroethylene, 1,1,2-trichloro-1,2,2-trifluoroethane, and116xylenes (all).117(7) “Consume” means to destroy or to alter the chemical or118physical structure of a solvent so that it is no longer119identifiable as the solvent it was.120 (5)(8)“Storage facility” means a location owned, operated, 121 or leased by a licensed terminal operator, which location 122 contains any stationary tank or tanks for holding a pollutant 123petroleum products. 124 Section 2. Section 206.9935, Florida Statutes, is amended 125 to read: 126 206.9935 Taxes imposed.— 127 (1) TAX FOR COASTAL PROTECTION.— 128 (a)1. There is hereby levied an excise tax for the 129 privilege of producing in, importing into, or causing to be 130 imported into this state pollutants for sale, use, or otherwise. 1312. The tax shall be imposed only once on each barrel of132pollutant, other than petroleum products, when first produced in133or imported into this state. The tax on pollutants first134imported into or produced in this state shall be imposed when135the product is first sold or first removed from storage. The tax136shall be paid and remitted by any person who is licensed by the137department to engage in the production or importation of motor138fuel, diesel fuel, aviation fuel, or other pollutants.139 2.3.The tax shall be imposed on a pollutantpetroleum140productsand remitted to the department in the same manner as 141 the motor fuel tax imposed pursuant to s. 206.41. 142 (b) The excise tax shall be 2 cents per barrel of 143 pollutant, or equivalent measure as established by the 144 department, produced in or imported into this stateuntil the145balance in the Coastal Protection Trust Fund equals or exceeds146$50 million.For the fiscal year immediately following the year147in which the balance in the fund equals or exceeds $50 million,148no excise tax shall be levied unless:1491. The balance in the fund is less than or equal to $40150million. For the fiscal year immediately following the year in151which the balance in the fund is less than or equal to $40152million, the excise tax shall be and shall remain 2 cents per153barrel or equivalent measure until the fund again equals or154exceeds $50 million. For the fiscal year immediately following155the year in which the fund again is equal to or exceeds $50156million, the excise tax and fund shall be controlled as when the157fund first was equal to or exceeded $50 million.1582. There is a discharge of catastrophic proportions, the159results of which could significantly reduce the balance in the160fund. In the event of such a catastrophic occurrence, the161Secretary of Environmental Protection may, by rule, relevy the162excise tax in an amount not to exceed 10 cents per barrel for a163period of time sufficient to maintain the fund at a balance of164$50 million, after payment of the costs and damages related to165the catastrophic discharge.1663. The fund is unable to pay any proven claims against the167fund at the end of the fiscal year. Notwithstanding any other168provision of this subsection, for the fiscal year following the169year in which the fund is unable to pay any proven claims170against the fund at the end of the fiscal year, the excise tax171shall be and shall remain 5 cents per barrel or equivalent172measure until all outstanding proven claims have been paid and173the fund again equals or exceeds $20 million. For the fiscal174year immediately following the year in which the fund, after175levy of the 5-cent excise tax, again is equal to or exceeds $20176million, the excise tax and fund shall be controlled in177accordance with subparagraph 1., unless otherwise provided.1784. The fund has had appropriated to it by the Legislature,179but has not yet repaid, state funds from the General Revenue180Fund. In such event, the excise tax shall continue to be in181effect until all such funds are repaid to the General Revenue182Fund.183(c)1. Excluding natural gas drilling activities, if184offshore oil drilling activity is approved by the United States185Department of the Interior for the waters off the coast of this186state in the Atlantic Ocean, Gulf of Mexico, or Straits of187Florida, paragraph (b) shall not apply. Instead, the excise tax188shall be 2 cents per barrel of pollutant, or equivalent measure189as established by the department, produced in or imported into190this state, and the proceeds shall be deposited into the Coastal191Protection Trust Fund with a cap of $100 million.1922. If a discharge of catastrophic proportions occurs, the193results of which could significantly reduce the balance in the194fund, the Secretary of Environmental Protection may, by rule,195increase the levy of the excise tax to an amount not to exceed19610 cents per barrel for a period of time sufficient to pay any197proven claim against the fund and restore the balance in the198fund until it again equals or exceeds $50 million; except that199for any fiscal year immediately following the year in which the200fund is equal to or exceeds $50 million, the excise tax and fund201shall be governed by the provisions of subparagraph 1.202 (2) TAX FOR WATER QUALITY.— 203 (a)1. There is hereby levied an excise tax for the 204 privilege of producing in, importing into, or causing to be 205 imported into this state pollutants for sale, use, or otherwise. 2062. The tax shall be imposed only once on each barrel or207other unit of pollutant, other than petroleum products, when208first produced in or imported into this state. The tax on209pollutants first imported into or produced in this state shall210be imposed when the product is first sold or first removed from211storage. The tax shall be paid and remitted by any person who is212licensed by the department to engage in the production or213importation of motor fuel, diesel fuel, aviation fuel, or other214pollutants.215 2.3.The tax shall be imposed on a pollutantpetroleum216productsand remitted to the department in the same manner as 217 the motor fuel tax imposed pursuant to s. 206.41. 218 (b) The excise tax shall be imposed at theapplicablerate 219 ofas specified in subparagraph 1. per barrel or per unit of220pollutant, or equivalent measure as established by the221department, produced in or imported into the state. If the222unobligated balance of the Water Quality Assurance Trust Fund is223or falls below $3 million, the tax shall be increased to the224applicable rates specified in subparagraph 2. and shall remain225at said rates until the unobligated balance in the fund exceeds226$5 million, at which time the tax shall be imposed at the rates227specified in subparagraph 1. If the unobligated balance of the228fund exceeds $12 million, the levy of the tax shall be229discontinued until the unobligated balance of the fund falls230below $5 million, at which time the tax shall be imposed at the231rates specified in subparagraph 1. Changes in the tax rates232pursuant to this paragraph shall take effect on the first day of233the month after 30 days’ notification to the Department of234Revenue when the unobligated balance of the fund falls below or235exceeds a limit set pursuant to this paragraph. The unobligated236balance of the Water Quality Assurance Trust Fund as it relates237to determination of the applicable excise tax rate shall exclude238the unobligated balances of funds of the Dry Cleaning, Operator239Certification, and nonagricultural nonpoint source programs, and240other required reservations of fund balance. The unobligated241balance in the Water Quality Assurance Trust Fund is based upon242the current unreserved fund balance, projected revenues,243authorized legislative appropriations, and funding for the244department’s base budget for the subsequent fiscal year.245Determination of the unobligated balance of the Water Quality246Assurance Trust Fund shall be performed annually subsequent to247the annual legislative appropriations becoming law.2481. As provided in this paragraph, the tax shall be2.36249cents per gallon of solvents, 1 cent per gallon of motor oil or250other lubricants, and2 cents per barrel of pollutants, or 251 equivalent measure as established by the department, produced in 252 or imported into this statepetroleum products, pesticides,253ammonia, and chlorine. 2542. As provided in this paragraph, the tax shall be 5.9255cents per gallon of solvents, 2.5 cents per gallon of motor oil256or other lubricants, 2 cents per barrel of ammonia, and 5 cents257per barrel of petroleum products, pesticides, and chlorine.258 (c) Any person producing in or importing into the state a 259 liquid mixture and claiming that the mixture is not subject to 260 taxation as a pollutant shall bear the burden of demonstrating 261 to the Department of Revenue that the mixture is not a pollutant 262 or is intended for application to the human body or for use in 263humanpersonal hygiene products for human use or for human 264 ingestion. 265 (3) TAX FOR INLAND PROTECTION.— 266 (a)1. There is hereby levied an excise tax for the 267 privilege of producing in, importing into, or causing to be 268 imported into this state pollutants for sale, use, or otherwise. 269 2. The tax shall be imposed only once on each barrel of 270 pollutant produced in or imported into this state in the same 271 manner as the motor fuel tax imposed pursuant to s. 206.41. The 272 tax shall be paid or remitted by any person who is licensed by 273 the department to engage in the production or importation of 274 motor fuel, diesel fuel, aviation fuel, or other pollutants. 275 (b)1.The excise tax shall be 80 cents per barrel of 276 pollutant, or equivalent measure as established by the 277 department, produced in or imported into this state.shall be:278a. Thirty cents if the unobligated balance of the fund is279between $100 million and $150 million.280b. Sixty cents if the unobligated balance of the fund is281above $50 million, but below $100 million.282c. Eighty cents if the unobligated balance of the fund is283$50 million or less.2842. Any change in the tax rate shall be effective for a285minimum of 6 months, unless the unobligated balance of the fund286requires that a higher rate be levied.2873. If the unobligated balance of the fund exceeds $150288million, the tax shall be discontinued until such time as the289unobligated balance of the fund reaches $100 million.2904. The Secretary of Environmental Protection shall291immediately notify the Department of Revenue when the292unobligated balance of the fund falls below or exceeds an amount293set herein. Changes in the tax rates pursuant to this subsection294shall take effect on the first day of the month after 30 days’295notification to the Department of Revenue by the Secretary of296Environmental Protection when the unobligated balance of the297fund falls below or exceeds a limit set pursuant to this298subsection. The unobligated balance of the Inland Protection299Trust Fund as it relates to determination of the applicable300excise tax rate shall exclude any required reservations of fund301balance. The unobligated balance of the Inland Protection Trust302Fund is based upon the current unreserved fund balance,303projected revenues, authorized legislative appropriations, and304funding for the department’s base budget for the subsequent305fiscal year. Determination of the unobligated balance of the306Inland Protection Trust Fund shall be performed annually307subsequent to the annual legislative appropriations becoming308law.309 (4) TAX REMITTED.—For purposes of this section, the term 310 “first sale” does not include exchanges or loans, gallon-for 311 gallon, of pollutantspetroleum productsbetween licensed 312 terminal suppliers before the pollutantspetroleum productshave 313 been sold or removed through the loading rack or transfers 314 between terminal facilities owned by the same taxpayer. The tax 315 on pollutantspetroleum productsfirst imported into this state 316 by a licensed terminal supplier storing such pollutants 317petroleum productsin a terminal facility shall be imposed when 318 the product is first removed through the loading rack. The tax 319 shall be remitted by the licensed terminal supplier who owned 320 the pollutantspetroleum productsimmediately prior to removal 321 of such pollutantspetroleum productsfrom storage. 322(5) The sum of $8 million or 2.5 percent, whichever is323greater, of the amount credited to the Inland Protection Trust324Fund pursuant to subsection (3) shall be transferred to the325Florida Coastal Protection Trust Fund and used for the purposes326authorized in s.376.11.327 Section 3. Section 206.9941, Florida Statutes, is amended 328 to read: 329 206.9941 Exemptions.— 330 (1) The following items shall be exempt from the tax 331 imposed under s. 206.9935(3): American Society for Testing and 332 Materials (ASTM) grades No. 5 and No. 6 residual oils; 333 intermediate fuel oils (IFO) used by the taxpayer for marine 334 bunkering with a viscosity of 30 and higher; asphalt oil; 335 petrochemical feedstocks; and pesticides, ammonia, chlorine, and 336 derivatives thereof. 337 (2) Petroleum products exported from the first storage 338 facility at which they are held in this state by a licensed 339 terminal supplier, importer, exporter, wholesaler, or producer 340 are exempt from the taxes imposed under s. 206.9935(2) and (3). 341 (3) Pollutants exported from the manufacturing plant, first 342 storage tank system, or first warehouse at which they are held 343 in this state by a licensed importer or producer are exempt from 344 the tax imposed under s. 206.9935(2). 345(4) Solvents consumed in the manufacture or production of a346material that is not itself a pollutant, as defined in s.347206.9925, are exempt from the tax imposed by s.206.9935(2).348 (4)(5)Solvents,Motor oil,and lubricants are exempt from 349 the taxes imposed by s. 206.9935(1) and (3). 350 (5)(6)Crude oil produced at a well site subject to 351 regulation under s. 377.22 and exported from that site by the 352 producer exclusively by pipeline, truck, or rail to beyond the 353 jurisdiction of this state without intermediate storage or 354 stoppage shall be exempt from the tax imposed under s. 355 206.9935(1). 356 (6)(7)PollutantsPetroleum productsbunkered into marine 357 vessels engaged in interstate or foreign commerce from the first 358 storage facility at which they are held in this state by a 359 licensed terminal supplier, importer, exporter, wholesaler, or 360 producer are exempt from the taxes imposed under s. 206.9935(2) 361 and (3). 362 Section 4. Section 206.9942, Florida Statutes, is amended 363 to read: 364 206.9942 Refunds and credits.— 365 (1) Any licensed terminal supplier, importer, exporter, 366 producer, wholesaler, or dealer who has purchased a pollutant 367petroleum products, who has paid the tax pursuant to s. 368 206.9935(2) or (3) to his or her supplier, and who subsequently 369 exports said products from the state or bunkers pollutants 370petroleum productsinto marine vessels engaged in interstate or 371 foreign commerce may deduct the amount of tax paid thereon 372 pursuant to s. 206.9935(2) or (3) from the amount owed to the 373 state and remitted pursuant to s. 206.9931(2) or may apply for a 374 refund of the amount of tax paid thereon pursuant to s. 375 206.9935(2) or (3). 376 (2) Any person licensed pursuant to this chapter who has 377 produced, imported, or purchased pollutants on which the tax has 378 been paid pursuant to s. 206.9935(2) to the state or to his or 379 her supplier and who subsequently exports from the state said 380 pollutants or products containing said pollutants may deduct the 381 amount of tax paid thereon pursuant to s. 206.9935(2) from the 382 amount owed to the state and remitted pursuant to s. 206.9931(2) 383 or may apply for a refund of the amount of tax paid thereon 384 pursuant to s. 206.9935(2). 385(3) Any person licensed pursuant to this chapter who has386produced, imported, or purchased solvents on which the tax has387been paid pursuant to s.206.9935(2) to the state or to his or388her supplier and which solvents are subsequently consumed in the389manufacture or production of a product which is not itself a390pollutant as defined in s.206.9925(5) may deduct the amount of391tax paid thereon pursuant to s.206.9935(2) from the amount owed392to the state and remitted pursuant to s.206.9931(2) or may393apply for a refund of the amount of tax paid thereon pursuant to394s.206.9935(2).395(4) Any person licensed pursuant to this chapter who has396produced, imported, or purchased solvents on which the tax has397been paid pursuant to s.206.9935(2) to the state or to his or398her supplier and which solvents were subsequently consumed,399blended, or mixed to produce a pollutant that is subject to tax400pursuant to s.206.9935(2) may deduct the amount of tax paid on401the solvent pursuant to s.206.9935(2) from the amount owed to402the state for the pollutant and remitted pursuant to s.403206.9931(2) or may apply for a refund of the amount of tax paid404on the solvent pursuant to s.206.9935(2). In no event shall any405deduction or credit under this subsection exceed the tax owed to406the state for the pollutant.407(5) Any person licensed pursuant to this chapter who has408produced, imported, or purchased lead-acid batteries on which409the tax has been paid pursuant to s.206.9935(2) to the state or410to his or her supplier and who subsequently exports from the411state said lead-acid batteries may deduct the amount of tax paid412thereon pursuant to s.206.9935(2) from the amount owed to the413state and remitted pursuant to s.206.9931(2) or may apply for a414refund of the amount of tax paid thereon pursuant to s.415206.9935(2).416 (3)(6)Administrative procedures governing refunds under 417 this section shall be those specified in s. 206.41, except for 418 the provisions requiring refund permits. 419 (4)(7)It is the responsibility of the applicant to 420 affirmatively demonstrate to the satisfaction of the department 421 that he or she is eligible for any deduction or refund claimed 422 hereunder. Without such demonstration, no refund or deduction 423 shall be allowed. 424 Section 5. Section 206.9945, Florida Statutes, is amended 425 to read: 426 206.9945 Funds collected; disposition; department 427 authority.— 428 (1) The department shall deposit all funds received and 429 collected by it under this part into the Fuel Tax Collection 430 Trust Fund to be transferred, less the costs of administration 431and less the service charges to be deducted pursuant to s.432215.20, as follows: 433 (a) Moneys collected pursuant to s. 206.9935(1) and tax 434 revenues collected pursuant to s. 207.003 at the rates specified 435 in s. 206.9935(3) shall be transferred to the General Revenue 436 FundFlorida Coastal Protection Trust Fund as provided in s.437376.11; 438 (b) Moneys collected pursuant to s. 206.9935(2) shall be 439 transferred to the General Revenue FundWater Quality Assurance440Trust Fund as provided in s.376.307; and 441 (c) Moneys collected pursuant to s. 206.9935(3), less any 442 refunds granted under s. 206.9942, shall be transferred to the 443 Inland Protection Trust Fund as provided in s. 376.3071. This 444 paragraph does not apply to moneys collected pursuant to s. 445 207.003 and transferred pursuant to paragraph (a). After payment 446 of amounts necessary to pay debt service reserve funds, rebate 447 obligations, or other amounts payable with respect to 448 outstanding revenue bonds for the Florida Inland Protection 449 Financing Corporation, all remaining revenues shall be 450 transferred to the General Revenue Fund. 451 (2) The department is authorized to employ all necessary 452 assistants to administer this part properly and is also 453 authorized to purchase all necessary supplies and equipment and 454 incur such other expense as may be necessary for this purpose. 455 Section 6. Section 376.70, Florida Statutes, is repealed. 456 Section 7. Section 376.71, Florida Statutes, is repealed. 457 Section 8. Section 376.75, Florida Statutes, is repealed. 458 Section 9. Section 403.717, Florida Statutes, is repealed. 459 Section 10. Section 403.718, Florida Statutes, is repealed. 460 Section 11. Section 403.7185, Florida Statutes, is 461 repealed. 462 Section 12. Section 681.117, Florida Statutes, is repealed. 463 Section 13. Subsection (1) and paragraph (o) of subsection 464 (8) of section 213.053, Florida Statutes, as amended by chapter 465 2010-280, Laws of Florida, are amended to read: 466 213.053 Confidentiality and information sharing.— 467 (1) This section applies to: 468 (a) Section 125.0104, county government; 469 (b) Section 125.0108, tourist impact tax; 470 (c) Chapter 175, municipal firefighters’ pension trust 471 funds; 472 (d) Chapter 185, municipal police officers’ retirement 473 trust funds; 474 (e) Chapter 198, estate taxes; 475 (f) Chapter 199, intangible personal property taxes; 476 (g) Chapter 201, excise tax on documents; 477 (h) Chapter 202, the Communications Services Tax 478 Simplification Law; 479 (i) Chapter 203, gross receipts taxes; 480 (j) Chapter 211, tax on severance and production of 481 minerals; 482 (k) Chapter 212, tax on sales, use, and other transactions; 483 (l) Chapter 220, income tax code; 484 (m) Chapter 221, emergency excise tax; 485 (n) Section 252.372, emergency management, preparedness, 486 and assistance surcharge; 487 (o) Section 379.362(3), Apalachicola Bay oyster surcharge; 488 (p) Chapter 376, pollutant spill prevention and control; 489 (q) Section 403.718, waste tire fees; 490 (r) Section 403.7185, lead-acid battery fees; 491 (s) Section 538.09, registration of secondhand dealers; 492 (t) Section 538.25, registration of secondary metals 493 recyclers; 494 (u) Sections 624.501 and 624.509-624.515, insurance code; 495 (v) Section 681.117, motor vehicle warranty enforcement; 496 and 497 (w) Section 896.102, reports of financial transactions in 498 trade or business. 499 500 Paragraphs (q), (r), and (v) of this subsection expire July 1, 501 2015. 502 (8) Notwithstanding any other provision of this section, 503 the department may provide: 504 (o) Information relative to ss. 376.70 and 376.75 to the 505 Department of Environmental Protection in the conduct of its 506 official business and to the facility owner, facility operator, 507 and real property owners as defined in s. 376.301. This 508 paragraph expires July 1, 2015. 509 510 Disclosure of information under this subsection shall be 511 pursuant to a written agreement between the executive director 512 and the agency. Such agencies, governmental or nongovernmental, 513 shall be bound by the same requirements of confidentiality as 514 the Department of Revenue. Breach of confidentiality is a 515 misdemeanor of the first degree, punishable as provided by s. 516 775.082 or s. 775.083. 517 Section 14. Paragraph (a) of subsection (1) of section 518 72.011, Florida Statutes, is amended to read: 519 72.011 Jurisdiction of circuit courts in specific tax 520 matters; administrative hearings and appeals; time for 521 commencing action; parties; deposits.— 522 (1)(a) A taxpayer may contest the legality of any 523 assessment or denial of refund of tax, fee, surcharge, permit, 524 interest, or penalty provided for under s. 125.0104, s. 525 125.0108, chapter 198, chapter 199, chapter 201, chapter 202, 526 chapter 203, chapter 206, chapter 207, chapter 210, chapter 211, 527 chapter 212, chapter 213, chapter 220, chapter 221, s. 528 379.362(3), chapter 376,s.403.717, s.403.718, s.403.7185,s. 529 538.09, s. 538.25, chapter 550, chapter 561, chapter 562, 530 chapter 563, chapter 564, chapter 565, or chapter 624,or s.531681.117by filing an action in circuit court; or, alternatively, 532 the taxpayer may file a petition under the applicable provisions 533 of chapter 120. However, once an action has been initiated under 534 s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s. 535 120.80(14)(b), no action relating to the same subject matter may 536 be filed by the taxpayer in circuit court, and judicial review 537 shall be exclusively limited to appellate review pursuant to s. 538 120.68; and once an action has been initiated in circuit court, 539 no action may be brought under chapter 120. 540 Section 15. Section 213.05, Florida Statutes, is amended to 541 read: 542 213.05 Department of Revenue; control and administration of 543 revenue laws.—The Department of Revenue shall have only those 544 responsibilities for ad valorem taxation specified to the 545 department in chapter 192, taxation, general provisions; chapter 546 193, assessments; chapter 194, administrative and judicial 547 review of property taxes; chapter 195, property assessment 548 administration and finance; chapter 196, exemption; chapter 197, 549 tax collections, sales, and liens; chapter 199, intangible 550 personal property taxes; and chapter 200, determination of 551 millage. The Department of Revenue shall have the responsibility 552 of regulating, controlling, and administering all revenue laws 553 and performing all duties as provided in s. 125.0104, the Local 554 Option Tourist Development Act; s. 125.0108, tourist impact tax; 555 chapter 198, estate taxes; chapter 201, excise tax on documents; 556 chapter 202, communications services tax; chapter 203, gross 557 receipts taxes; chapter 206, motor and other fuel taxes; chapter 558 211, tax on production of oil and gas and severance of solid 559 minerals; chapter 212, tax on sales, use, and other 560 transactions; chapter 220, income tax code; chapter 221, 561 emergency excise tax; ss. 336.021 and 336.025, taxes on motor 562 fuel and special fuel; s. 376.11, pollutant spill prevention and 563 control;s.403.718, waste tire fees; s.403.7185, lead-acid564battery fees;s. 538.09, registration of secondhand dealers; s. 565 538.25, registration of secondary metals recyclers; s. 624.4621, 566 group self-insurer’s fund premium tax; s. 624.5091, retaliatory 567 tax; s. 624.475, commercial self-insurance fund premium tax; ss. 568 624.509-624.511, insurance code: administration and general 569 provisions; s. 624.515, State Fire Marshal regulatory 570 assessment; s. 627.357, medical malpractice self-insurance 571 premium tax; and s. 629.5011, reciprocal insurers premium tax;572and s.681.117, motor vehicle warranty enforcement. 573 Section 16. Section 376.301, Florida Statutes, is amended 574 to read: 575 376.301 Definitionsof terms used in ss.376.30-376.317,576376.70, and376.75.—When used in ss. 376.30-376.317,376.70, and577376.75,unless the context clearly requires otherwise, the term: 578 (1) “Aboveground hazardous substance tank” means any 579 stationary aboveground storage tank and onsite integral piping 580 that contains hazardous substances which are liquid at standard 581 temperature and pressure and has an individual storage capacity 582 greater than 110 gallons. 583 (2) “Additive effects” means a scientific principle that 584 the toxicity that occurs as a result of exposure is the sum of 585 the toxicities of the individual chemicals to which the 586 individual is exposed. 587 (3) “Antagonistic effects” means a scientific principle 588 that the toxicity that occurs as a result of exposure is less 589 than the sum of the toxicities of the individual chemicals to 590 which the individual is exposed. 591 (4) “Backlog” means reimbursement obligations incurred 592 pursuant to s. 376.3071(12), prior to March 29, 1995, or 593 authorized for reimbursement under the provisions of s. 594 376.3071(12), pursuant to chapter 95-2, Laws of Florida. Claims 595 within the backlog are subject to adjustment, where appropriate. 596 (5) “Barrel” means 42 U.S. gallons at 60 degrees 597 Fahrenheit. 598 (6) “Bulk product facility” means a waterfront location 599 with at least one aboveground tank with a capacity greater than 600 30,000 gallons which is used for the storage of pollutants. 601 (7) “Cattle-dipping vat” means any structure, excavation, 602 or other facility constructed by any person, or the site where 603 such structure, excavation, or other facility once existed, for 604 the purpose of treating cattle or other livestock with a 605 chemical solution pursuant to or in compliance with any local, 606 state, or federal governmental program for the prevention, 607 suppression, control, or eradication of any dangerous, 608 contagious, or infectious diseases. 609 (8) “Cleanup target level” means the concentration for each 610 contaminant identified by an applicable analytical test method, 611 in the medium of concern, at which a site rehabilitation program 612 is deemed complete. 613 (9) “Compression vessel” means any stationary container, 614 tank, or onsite integral piping system, or combination thereof, 615 which has a capacity of greater than 110 gallons, that is 616 primarily used to store pollutants or hazardous substances above 617 atmospheric pressure or at a reduced temperature in order to 618 lower the vapor pressure of the contents. Manifold compression 619 vessels that function as a single vessel shall be considered as 620 one vessel. 621 (10) “Contaminant” means any physical, chemical, 622 biological, or radiological substance present in any medium 623 which may result in adverse effects to human health or the 624 environment or which creates an adverse nuisance, organoleptic, 625 or aesthetic condition in groundwater. 626 (11) “Contaminated site” means any contiguous land, 627 sediment, surface water, or groundwater areas that contain 628 contaminants that may be harmful to human health or the 629 environment. 630 (12) “Department” means the Department of Environmental 631 Protection. 632 (13) “Discharge” includes, but is not limited to, any 633 spilling, leaking, seeping, pouring, misapplying, emitting, 634 emptying, releasing, or dumping of any pollutant or hazardous 635 substance which occurs and which affects lands and the surface 636 and ground waters of the state not regulated by ss. 376.011 637 376.21. 638 (14) “Drycleaning facility” means a commercial 639 establishment that operates or has at some time in the past 640 operated for the primary purpose of drycleaning clothing and 641 other fabrics utilizing a process that involves any use of 642 drycleaning solvents. The term “drycleaning facility” includes 643 laundry facilities that use drycleaning solvents as part of 644 their cleaning process. The term does not include a facility 645 that operates or has at some time in the past operated as a 646 uniform rental company or a linen supply company regardless of 647 whether the facility operates as or was previously operated as a 648 drycleaning facility. 649 (15) “Drycleaning solvents” means any and all nonaqueous 650 solvents used in the cleaning of clothing and other fabrics and 651 includes perchloroethylene,(also known as tetrachloroethylene), 652 and petroleum-based solvents, and their breakdown products. For 653 purposes of this definition, “drycleaning solvents” only 654 includes those drycleaning solvents originating from use at a 655 drycleaning facility or by a wholesale supply facility. 656 (16) “Dry drop-off facility” means any commercial retail 657 store that receives from customers clothing and other fabrics 658 for drycleaning or laundering at an offsite drycleaning facility 659 and that does not clean the clothing or fabrics at the store 660 utilizing drycleaning solvents. 661 (17) “Engineering controls” means modifications to a site 662 to reduce or eliminate the potential for exposure to petroleum 663 products’ chemicals of concern, drycleaning solvents, or other 664 contaminants. Such modifications may include, but are not 665 limited to, physical or hydraulic control measures, capping, 666 point of use treatments, or slurry walls. 667 (18) “Wholesale supply facility” means a commercial 668 establishment that supplies drycleaning solvents to drycleaning 669 facilities. 670 (19) “Facility” means a nonresidential location containing, 671 or which contained, any underground stationary tank or tanks 672 which contain hazardous substances or pollutants and have 673 individual storage capacities greater than 110 gallons, or any 674 aboveground stationary tank or tanks which contain pollutants 675 which are liquids at standard ambient temperature and pressure 676 and have individual storage capacities greater than 550 gallons. 677 This subsection shall not apply to facilities covered by chapter 678 377, or containers storing solid or gaseous pollutants, and 679 agricultural tanks having storage capacities of less than 550 680 gallons. 681 (20) “Flow-through process tank” means an aboveground tank 682 that contains hazardous substances or specified mineral acids as 683 defined in s. 376.321 and that forms an integral part of a 684 production process through which there is a steady, variable, 685 recurring, or intermittent flow of materials during the 686 operation of the process. Flow-through process tanks include, 687 but are not limited to, seal tanks, vapor recovery units, surge 688 tanks, blend tanks, feed tanks, check and delay tanks, batch 689 tanks, oil-water separators, or tanks in which mechanical, 690 physical, or chemical change of a material is accomplished. 691 (21) “Hazardous substances” means those substances defined 692 as hazardous substances in the Comprehensive Environmental 693 Response, Compensation and Liability Act of 1980, Pub. L. No. 694 96-510, 94 Stat. 2767, as amended by the Superfund Amendments 695 and Reauthorization Act of 1986. 696 (22) “Institutional controls” means the restriction on use 697 or access to a site to eliminate or minimize exposure to 698 petroleum products’ chemicals of concern, drycleaning solvents, 699 or other contaminants. Such restrictions may include, but are 700 not limited to, deed restrictions, restrictive covenants, or 701 conservation easements. 702 (23) “Laundering on a wash, dry, and fold basis” means the 703 service provided by the owner or operator of a coin-operated 704 laundry to its customers whereby an employee of the laundry 705 washes, dries, and folds laundry for its customers. 706 (24) “Marine fueling facility” means a commercial or 707 recreational coastal facility, excluding a bulk product 708 facility, providing fuel to vessels. 709 (25) “Natural attenuation” means a verifiable approach to 710 site rehabilitation that allows natural processes to contain the 711 spread of contamination and reduce the concentrations of 712 contaminants in contaminated groundwater and soil. Natural 713 attenuation processes may include the following: sorption, 714 biodegradation, chemical reactions with subsurface materials, 715 diffusion, dispersion, and volatilization. 716 (26) “Operator” means any person operating a facility, 717 whether by lease, contract, or other form of agreement. 718 (27) “Owner” means any person owning a facility. 719 (28) “Person” means any individual, partner, joint venture, 720 or corporation; any group of the foregoing, organized or united 721 for a business purpose; or any governmental entity. 722 (29) “Person in charge” means the person on the scene who 723 is in direct, responsible charge of a facility from which 724 pollutants are discharged, when the discharge occurs. 725 (30) “Person responsible for conducting site 726 rehabilitation” means the site owner, operator, or the person 727 designated by the site owner or operator on the reimbursement 728 application. Mortgage holders and trust holders may be eligible 729 to participate in the reimbursement program pursuant to s. 730 376.3071(12). 731 (31) “Person responsible for site rehabilitation” means the 732 person performing site rehabilitation pursuant to s. 733 376.3071(5), s. 376.3078(4), s. 376.81, or s. 376.30701. Such 734 person may include, but is not limited to, any person who has 735 legal responsibility for site rehabilitation pursuant to this 736 chapter or chapter 403, the department when it conducts site 737 rehabilitation, a real property owner, a facility owner or 738 operator, any person responsible for brownfield site 739 rehabilitation, or any person who voluntarily rehabilitates a 740 site and seeks acknowledgment from the department for approval 741 of site rehabilitation program tasks. 742 (32) “Petroleum” includes: 743 (a) Oil, including crude petroleum oil and other 744 hydrocarbons, regardless of gravity, which are produced at the 745 well in liquid form by ordinary methods and which are not the 746 result of condensation of gas after it leaves the reservoir; and 747 (b) All natural gas, including casinghead gas, and all 748 other hydrocarbons not defined as oil in paragraph (a). 749 (33) “Petroleum product” means any liquid fuel commodity 750 made from petroleum, including, but not limited to, all forms of 751 fuel known or sold as diesel fuel, kerosene, all forms of fuel 752 known or sold as gasoline, and fuels containing a mixture of 753 gasoline and other products, excluding liquefied petroleum gas 754 and American Society for Testing and Materials (ASTM) grades no. 755 5 and no. 6 residual oils, bunker C residual oils, intermediate 756 fuel oils (IFO) used for marine bunkering with a viscosity of 30 757 and higher, asphalt oils, and petrochemical feedstocks. 758 (34) “Petroleum products’ chemicals of concern” means the 759 constituents of petroleum products, including, but not limited 760 to, xylene, benzene, toluene, ethylbenzene, naphthalene, and 761 similar chemicals, and constituents in petroleum products, 762 including, but not limited to, methyl tert-butyl ether (MTBE), 763 lead, and similar chemicals found in additives, provided the 764 chemicals of concern are present as a result of a discharge of 765 petroleum products. 766 (35) “Petroleum storage system” means a stationary tank not 767 covered under the provisions of chapter 377, together with any 768 onsite integral piping or dispensing system associated 769 therewith, which is used, or intended to be used, for the 770 storage or supply of any petroleum product. Petroleum storage 771 systems may also include oil/water separators, and other 772 pollution control devices installed at petroleum product 773 terminals as defined in this chapter and bulk product facilities 774 pursuant to, or required by, permits or best management 775 practices in an effort to control surface discharge of 776 pollutants. Nothing herein shall be construed to allow a 777 continuing discharge in violation of department rules. 778 (36) “Pollutants” includes any “product” as defined in s. 779 377.19(11), pesticides, ammonia, chlorine, and derivatives 780 thereof, excluding liquefied petroleum gas. 781 (37) “Pollution” means the presence on the land or in the 782 waters of the state of pollutants in quantities which are or may 783 be potentially harmful or injurious to human health or welfare, 784 animal or plant life, or property or which may unreasonably 785 interfere with the enjoyment of life or property, including 786 outdoor recreation. 787 (38) “Real property owner” means the individual or entity 788 that is vested with ownership, dominion, or legal or rightful 789 title to the real property, or which has a ground lease interest 790 in the real property, on which a drycleaning facility or 791 wholesale supply facility is or has ever been located. 792 (39) “Response action” means any activity, including 793 evaluation, planning, design, engineering, construction, and 794 ancillary services, which is carried out in response to any 795 discharge, release, or threatened release of a hazardous 796 substance, pollutant, or other contaminant from a facility or 797 site identified by the department under the provisions of ss. 798 376.30-376.317. 799 (40) “Response action contractor” means a person who is 800 carrying out any response action, including a person retained or 801 hired by such person to provide services relating to a response 802 action. 803 (41) “Risk reduction” means the lowering or elimination of 804 the level of risk posed to human health or the environment 805 through interim remedial actions, remedial action, or 806 institutional and, if appropriate, engineering controls. 807 (42) “Secretary” means the Secretary of Environmental 808 Protection. 809 (43) “Site rehabilitation” means the assessment of site 810 contamination and the remediation activities that reduce the 811 levels of contaminants at a site through accepted treatment 812 methods to meet the cleanup target levels established for that 813 site. For purposes of sites subject to the Resource Conservation 814 and Recovery Act, as amended, the term includes removal, 815 decontamination, and corrective action of releases of hazardous 816 substances. 817 (44) “Source removal” means the removal of free product, or 818 the removal of contaminants from soil or sediment that has been 819 contaminated to the extent that leaching to groundwater or 820 surface water has occurred or is occurring. 821 (45) “Storage system” means a stationary tank not covered 822 under the provisions of chapter 377, together with any onsite 823 integral piping or dispensing system associated therewith, which 824 is or has been used for the storage or supply of any petroleum 825 product, pollutant, or hazardous substance as defined herein, 826 and which is registered with the Department of Environmental 827 Protection under this chapter or any rule adopted pursuant 828 hereto. 829 (46) “Synergistic effects” means a scientific principle 830 that the toxicity that occurs as a result of exposure is more 831 than the sum of the toxicities of the individual chemicals to 832 which the individual is exposed. 833 (47) “Temporary point of compliance” means the boundary 834 represented by one or more designated monitoring wells at which 835 groundwater cleanup target levels may not be exceeded while site 836 rehabilitation is proceeding. 837 (48) “Terminal facility” means any structure, group of 838 structures, motor vehicle, rolling stock, pipeline, equipment, 839 or related appurtenances which are used or capable of being used 840 for one or more of the following purposes: pumping, refining, 841 drilling for, producing, storing, handling, transferring, or 842 processing pollutants, provided such pollutants are transferred 843 over, under, or across any water, estuaries, tidal flats, 844 beaches, or waterfront lands, including, but not limited to, any 845 such facility and related appurtenances owned or operated by a 846 public utility or a governmental or quasi-governmental body. In 847 the event of a ship-to-ship transfer of pollutants, the vessel 848 going to or coming from the place of transfer and a terminal 849 facility shall also be considered a terminal facility. For the 850 purposes of ss. 376.30-376.317, the term “terminal facility” 851 shall not be construed to include spill response vessels engaged 852 in response activities related to removal of pollutants, or 853 temporary storage facilities created to temporarily store 854 recovered pollutants and matter, or waterfront facilities owned 855 and operated by governmental entities acting as agents of public 856 convenience for persons engaged in the drilling for or pumping, 857 storing, handling, transferring, processing, or refining of 858 pollutants. However, each person engaged in the drilling for or 859 pumping, storing, handling, transferring, processing, or 860 refining of pollutants through a waterfront facility owned and 861 operated by such a governmental entity shall be construed as a 862 terminal facility. 863 (49) “Transfer” or “transferred” includes onloading, 864 offloading, fueling, bunkering, lightering, removal of waste 865 pollutants, or other similar transfers, between terminal 866 facility and vessel or vessel and vessel. 867 (50) “Nearby real property owner” means the individual or 868 entity that is vested with ownership, dominion, or legal or 869 rightful title to real property, or that has a ground lease in 870 real property, onto which drycleaning solvent has migrated 871 through soil or groundwater from a drycleaning facility or 872 wholesale supply facility eligible for site rehabilitation under 873 s. 376.3078(3) or from a drycleaning facility or wholesale 874 supply facility that is approved by the department for voluntary 875 cleanup under s. 376.3078(11). 876 Section 17. Paragraph (e) of subsection (4) of section 877 376.307, Florida Statutes, is amended to read: 878 376.307 Water Quality Assurance Trust Fund.— 879 (4) The trust fund shall be funded as follows: 880 (e) All penalties, judgments, recoveries, reimbursements, 881 loans, and other fees and charges collected under s. 376.3078;882tax revenues levied, collected, and credited under ss.376.70883and376.75;and registration fees collected under s. 884 376.303(1)(d). 885 Section 18. Paragraph (a) of subsection (2) of section 886 376.3078, Florida Statutes, is amended to read: 887 376.3078 Drycleaning facility restoration; funds; uses; 888 liability; recovery of expenditures.— 889 (2) FUNDS; USES.— 890 (a) All penalties, judgments, recoveries, reimbursements, 891 loans, and other fees and charges related to the implementation 892 of this section andthe tax revenues levied, collected, and893credited pursuant to ss.376.70and376.75, andfees collected 894 pursuant to s. 376.303(1)(d), and deductibles collected pursuant 895 to paragraph (3)(d), shall be deposited into the Water Quality 896 Assurance Trust Fund, to be used upon appropriation as provided 897 in this section. Charges against the funds for drycleaning 898 facility or wholesale supply site rehabilitation shall be made 899 in accordance with the provisions of this section. 900 Section 19. Subsection (2) of section 403.709, Florida 901 Statutes, is amended to read: 902 403.709 Solid Waste Management Trust Fund; use of waste 903 tire fees.—There is created the Solid Waste Management Trust 904 Fund, to be administered by the department. 905 (2) The department shall recover to the use of the fund 906 from the site owner or the person responsible for the 907 accumulation of tires at the site, jointly and severally, all 908 sums expended from the fund pursuant to this section to manage 909 tires at an illegal waste tire site, except that the department 910 may decline to pursue such recovery if it finds the amount 911 involved too small or the likelihood of recovery too uncertain. 912 If a court determines that the owner is unable or unwilling to 913 comply with the rules adopted pursuant to this sectionor s.914403.717, the court may authorize the department to take 915 possession and control of the waste tire site in order to 916 protect the health, safety, and welfare of the community and the 917 environment. 918 Section 20. This act shall take effect July 1, 2011, and 919 applies to distributions on or after that date.