Bill Amendment: FL S0664 | 2013 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: State Taxes on Motor Fuel

Status: 2013-05-03 - Died in Appropriations Subcommittee on Finance and Tax [S0664 Detail]

Download: Florida-2013-S0664-Criminal_Justice_Committee_Amendment_211192.html

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       Florida Senate - 2013                        COMMITTEE AMENDMENT
       Bill No. SB 664
       
       
       
       
       
       
                                Barcode 211192                          
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  03/18/2013           .                                
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       The Committee on Criminal Justice (Simmons) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 61 - 62
    4  and insert:
    5         Section 3. Subsection (11) of section 206.86, Florida
    6  Statutes, is amended to read:
    7         206.86 Definitions.—As used in this part:
    8         (11) “Local government user of diesel fuel” means a any
    9  county, municipality, or school district, or county sheriff’s
   10  office licensed by the department to use untaxed diesel fuel in
   11  motor vehicles.
   12         Section 4. Paragraph (b) of subsection (3) and subsection
   13  (4) of section 206.874, Florida Statutes, are amended to read:
   14         206.874 Exemptions.—
   15         (3) Dyed diesel fuel may be purchased and used only for the
   16  following purposes:
   17         (b) Exclusive use by of a local government, school
   18  district, or county sheriff’s office.
   19         (4)(a) Notwithstanding the provisions of this section
   20  allowing local governments, and school districts, and county
   21  sheriff’s offices to use dyed or otherwise untaxed diesel fuel
   22  in motor vehicles, each county, municipality, and school
   23  district, and county sheriff’s office to qualify for such use,
   24  must first register with the department as a local government
   25  user of diesel fuel.
   26         (b) Local government users of diesel fuel must shall be
   27  required to file a return accounting for diesel fuel
   28  acquisitions, inventory, and use, and remit a tax equal to 3
   29  cents of the 4-cent tax required under s. 206.87(1)(a), plus the
   30  taxes required under s. 206.87(1)(b), (c), and (d) each month to
   31  the department.
   32         (c) Any county, municipality, or school district, or county
   33  sheriff’s office not licensed as a local government user of
   34  diesel fuel is shall be liable for the taxes imposed by s.
   35  206.87(1) directly to the department for any highway use of
   36  untaxed diesel fuels.
   37  (d) Each county, municipality, or school district, or county
   38  sheriff’s office may receive a credit for additional taxes paid
   39  under s. 206.87 for the highway use of diesel fuel if, provided
   40  the purchases of diesel fuel meet the requirements relating to
   41  refunds for motor fuel purchases under s. 206.41.
   42  
   43  ================= T I T L E  A M E N D M E N T ================
   44         And the title is amended as follows:
   45         Delete line 6
   46  and insert:
   47         amending ss. 206.86 and 206.874, F.S.; conforming
   48         provisions to changes made by the act; providing an
   49         effective date.