Bill Text: FL H1209 | 2011 | Regular Session | Introduced

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Bill Title: Taxation

Spectrum: Partisan Bill (Republican 1-0)

Status: (Introduced - Dead) 2011-05-07 - Indefinitely postponed and withdrawn from consideration [H1209 Detail]

Download: Florida-2011-H1209-Introduced.html

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HB 1209

1	A bill to be entitled
2	An act relating to taxation; amending s. 206.9925, F.S.;
3	revising the definition of the terms "petroleum product"
4	and "pollutants" to merge them and exclude pesticides,
5	ammonia, chlorine, lead-acid batteries, and specified
6	solvents; deleting the terms "solvents" and "consume";
7	amending s. 206.9935, F.S.; revising provisions for
8	collection and distribution of excise taxes imposed for
9	the privilege of producing in, importing into, or causing
10	to be imported into the state pollutants for sale, use, or
11	otherwise; amending s. 206.9941, F.S.; eliminating a tax
12	exemption for specified solvents; revising provisions
13	exempting petroleum products from certain taxes; amending
14	s. 206.9942, F.S.; revising provisions for refunds and
15	credits for taxes paid for the purchase and exportation of
16	petroleum products, the production, importation, and
17	purchase of solvents, and the production, importation,
18	purchase, and exportation of lead-acid batteries; amending
19	s. 206.9945, F.S.; revising provisions relating to service
20	charges for the collection of fuel taxes and the
21	distribution of funds from the Fuel Tax Collection Trust
22	Fund; terminating the transfer of funds to the Florida
23	Coastal Protection Trust Fund and the Water Quality
24	Assurance Trust Fund and providing for the transfer of
25	such funds to the General Revenue Fund; providing for the
26	transfer of certain funds from the Inland Protection Trust
27	Fund to the General Revenue Fund; repealing s. 376.70,
28	F.S., relating to tax on gross receipts of drycleaning
29	facilities; repealing s. 376.71, F.S., relating to an
30	exemption from registration fees and gross receipts tax
31	for uniform rental companies and linen supply companies;
32	repealing s. 376.75, F.S., relating to tax on production
33	or importation of perchloroethylene; repealing s. 403.718,
34	F.S., relating to waste tire fees; repealing s. 403.7185,
35	F.S., relating to lead-acid battery fees; repealing s.
36	681.117, F.S., relating to motor vehicle warranty fees;
37	amending ss. 72.011, 213.05, 213.053, 376.11, 376.301,
38	376.307, 376.3071, 376.3078, and 403.717, F.S.; conforming
39	cross-references and provisions to changes made by the
40	act; providing an effective date.
41
42	Be It Enacted by the Legislature of the State of Florida:
43
44	Section 1.  Section 206.9925, Florida Statutes, is amended
45	to read:
46	206.9925  Definitions.-As used in this part:
47	(1)  "Barrel" means 42 U.S. gallons at 60 °F.
48	(2)  "Oil" means crude petroleum oil and other
49	hydrocarbons, regardless of gravity, which are produced at the
50	well in liquid form by ordinary production methods and which are
51	not the result of condensation of gas after it leaves the
52	reservoir.
53	(3)  "Gas" means all natural gas, including casinghead gas,
54	and all other hydrocarbons not defined as oil in subsection (2).
55	(4)  "Pollutant" "Petroleum product" means any refined
56	liquid commodity made wholly or partially from oil or gas, or
57	blends or mixtures of oil with one or more liquid products or
58	byproducts derived from oil or gas, or blends or mixtures of two
59	or more liquid products or byproducts derived from oil or gas,
60	and includes, but is not limited to, motor gasoline, gasohol,
61	aviation gasoline, naphtha-type jet fuel, kerosene-type jet
62	fuel, kerosene, distillate fuel oil, residual fuel oil, motor
63	oil and other lubricants, naphtha of less than 400 °F for
64	petroleum feed, special naphthas, road oil, still gas,
65	unfinished oils, motor gas blending components, including
66	petroleum-derived ethanol when used for such purpose, and
67	aviation gas blending components.
68	(5)  "Pollutants" includes any petroleum product as defined
69	in subsection (4) as well as pesticides, ammonia, and chlorine;
70	lead-acid batteries, including, but not limited to, batteries
71	that are a component part of other tangible personal property;
72	and solvents as defined in subsection (6), but the term excludes
73	liquefied petroleum gas, medicinal oils, and waxes. Products
74	intended for application to the human body or for use in human
75	personal hygiene or for human ingestion are not pollutants,
76	regardless of their contents. For the purpose of the tax imposed
77	under s. 206.9935(1), "pollutants" also includes crude oil.
78	(6)  "Solvents" means the following organic compounds, if
79	the listed organic compound is in liquid form: acetamide,
80	acetone, acetonitrile, acetophenone, amyl acetates (all),
81	aniline, benzene, butyl acetates (all), butyl alcohols (all),
82	butyl benzyl phthalate, carbon disulfide, carbon tetrachloride,
83	chlorobenzene, chloroform, cumene, cyclohexane, cyclohexanone,
84	dibutyl phthalate, dichlorobenzenes (all),
85	dichlorodifluoromethane, diethyl phthalate, dimethyl phthalate,
86	dioctyl phthalate (di2-ethyl hexyl phthalate), n-dioctyl
87	phthalate, 1,4-dioxane, petroleum-derived ethanol, ethyl
88	acetate, ethyl benzene, ethylene dichloride, 2-ethoxy ethanol
89	(ethylene glycol ethyl ether), ethylene glycol, furfural,
90	formaldehyde, n-hexane, isophorone, isopropyl alcohol, methanol,
91	2-methoxy ethanol (ethylene glycol methyl ether), methyl tert-
92	butyl ether, methylene chloride (dichloromethane), methyl ethyl
93	ketone, methyl isobutyl ketone, mineral spirits, 140-F naphtha,
94	naphthalene, nitrobenzene, 2-nitropropane, pentachlorobenzene,
95	phenol, perchloroethylene (tetrachloroethylene), stoddard
96	solvent, tetrahydrofuran, toluene, 1,1,1-trichloroethane,
97	trichloroethylene, 1,1,2-trichloro-1,2,2-trifluoroethane, and
98	xylenes (all).
99	(7)  "Consume" means to destroy or to alter the chemical or
100	physical structure of a solvent so that it is no longer
101	identifiable as the solvent it was.
102	(5)(8)  "Storage facility" means a location owned,
103	operated, or leased by a licensed terminal operator, which
104	location contains any stationary tank or tanks for holding
105	pollutants petroleum products.
106	Section 2.  Section 206.9935, Florida Statutes, is amended
107	to read:
108	206.9935  Taxes imposed.-
109	(1)  TAX FOR COASTAL PROTECTION.-
110	(a)1.  There is hereby levied an excise tax for the
111	privilege of producing in, importing into, or causing to be
112	imported into this state pollutants for sale, use, or otherwise.
113	2.  The tax shall be imposed only once on each barrel of
114	pollutant, other than petroleum products, when first produced in
115	or imported into this state. The tax on pollutants first
116	imported into or produced in this state shall be imposed when
117	the product is first sold or first removed from storage. The tax
118	shall be paid and remitted by any person who is licensed by the
119	department to engage in the production or importation of motor
120	fuel, diesel fuel, aviation fuel, or other pollutants.
121	2.3.  The tax shall be imposed on pollutants petroleum
122	products and remitted to the department in the same manner as
123	the motor fuel tax imposed pursuant to s. 206.41.
124	(b)  The excise tax shall be 2 cents per barrel of
125	pollutant, or equivalent measure as established by the
126	department, produced in or imported into this state until the
127	balance in the Coastal Protection Trust Fund equals or exceeds
128	$50 million. For the fiscal year immediately following the year
129	in which the balance in the fund equals or exceeds $50 million,
130	no excise tax shall be levied unless:
131	1.  The balance in the fund is less than or equal to $40
132	million. For the fiscal year immediately following the year in
133	which the balance in the fund is less than or equal to $40
134	million, the excise tax shall be and shall remain 2 cents per
135	barrel or equivalent measure until the fund again equals or
136	exceeds $50 million. For the fiscal year immediately following
137	the year in which the fund again is equal to or exceeds $50
138	million, the excise tax and fund shall be controlled as when the
139	fund first was equal to or exceeded $50 million.
140	2.  There is a discharge of catastrophic proportions, the
141	results of which could significantly reduce the balance in the
142	fund. In the event of such a catastrophic occurrence, the
143	Secretary of Environmental Protection may, by rule, relevy the
144	excise tax in an amount not to exceed 10 cents per barrel for a
145	period of time sufficient to maintain the fund at a balance of
146	$50 million, after payment of the costs and damages related to
147	the catastrophic discharge.
148	3.  The fund is unable to pay any proven claims against the
149	fund at the end of the fiscal year. Notwithstanding any other
150	provision of this subsection, for the fiscal year following the
151	year in which the fund is unable to pay any proven claims
152	against the fund at the end of the fiscal year, the excise tax
153	shall be and shall remain 5 cents per barrel or equivalent
154	measure until all outstanding proven claims have been paid and
155	the fund again equals or exceeds $20 million. For the fiscal
156	year immediately following the year in which the fund, after
157	levy of the 5-cent excise tax, again is equal to or exceeds $20
158	million, the excise tax and fund shall be controlled in
159	accordance with subparagraph 1., unless otherwise provided.
160	4.  The fund has had appropriated to it by the Legislature,
161	but has not yet repaid, state funds from the General Revenue
162	Fund. In such event, the excise tax shall continue to be in
163	effect until all such funds are repaid to the General Revenue
164	Fund.
165	(c)1.  Excluding natural gas drilling activities, if
166	offshore oil drilling activity is approved by the United States
167	Department of the Interior for the waters off the coast of this
168	state in the Atlantic Ocean, Gulf of Mexico, or Straits of
169	Florida, paragraph (b) shall not apply. Instead, the excise tax
170	shall be 2 cents per barrel of pollutant, or equivalent measure
171	as established by the department, produced in or imported into
172	this state, and the proceeds shall be deposited into the Coastal
173	Protection Trust Fund with a cap of $100 million.
174	2.  If a discharge of catastrophic proportions occurs, the
175	results of which could significantly reduce the balance in the
176	fund, the Secretary of Environmental Protection may, by rule,
177	increase the levy of the excise tax to an amount not to exceed
178	10 cents per barrel for a period of time sufficient to pay any
179	proven claim against the fund and restore the balance in the
180	fund until it again equals or exceeds $50 million; except that
181	for any fiscal year immediately following the year in which the
182	fund is equal to or exceeds $50 million, the excise tax and fund
183	shall be governed by the provisions of subparagraph 1.
184	(2)  TAX FOR WATER QUALITY.-
185	(a)1.  There is hereby levied an excise tax for the
186	privilege of producing in, importing into, or causing to be
187	imported into this state pollutants for sale, use, or otherwise.
188	2.  The tax shall be imposed only once on each barrel or
189	other unit of pollutant, other than petroleum products, when
190	first produced in or imported into this state. The tax on
191	pollutants first imported into or produced in this state shall
192	be imposed when the product is first sold or first removed from
193	storage. The tax shall be paid and remitted by any person who is
194	licensed by the department to engage in the production or
195	importation of motor fuel, diesel fuel, aviation fuel, or other
196	pollutants.
197	2.3.  The tax shall be imposed on pollutants petroleum
198	products and remitted to the department in the same manner as
199	the motor fuel tax imposed pursuant to s. 206.41.
200	(b)  The excise tax shall be the applicable rate as
201	specified in subparagraph 1. per barrel or per unit of
202	pollutant, or equivalent measure as established by the
203	department, produced in or imported into the state. If the
204	unobligated balance of the Water Quality Assurance Trust Fund is
205	or falls below $3 million, the tax shall be increased to the
206	applicable rates specified in subparagraph 2. and shall remain
207	at said rates until the unobligated balance in the fund exceeds
208	$5 million, at which time the tax shall be imposed at the rates
209	specified in subparagraph 1. If the unobligated balance of the
210	fund exceeds $12 million, the levy of the tax shall be
211	discontinued until the unobligated balance of the fund falls
212	below $5 million, at which time the tax shall be imposed at the
213	rates specified in subparagraph 1. Changes in the tax rates
214	pursuant to this paragraph shall take effect on the first day of
215	the month after 30 days' notification to the Department of
216	Revenue when the unobligated balance of the fund falls below or
217	exceeds a limit set pursuant to this paragraph. The unobligated
218	balance of the Water Quality Assurance Trust Fund as it relates
219	to determination of the applicable excise tax rate shall exclude
220	the unobligated balances of funds of the Dry Cleaning, Operator
221	Certification, and nonagricultural nonpoint source programs, and
222	other required reservations of fund balance. The unobligated
223	balance in the Water Quality Assurance Trust Fund is based upon
224	the current unreserved fund balance, projected revenues,
225	authorized legislative appropriations, and funding for the
226	department's base budget for the subsequent fiscal year.
227	Determination of the unobligated balance of the Water Quality
228	Assurance Trust Fund shall be performed annually subsequent to
229	the annual legislative appropriations becoming law.
230	1.  As provided in this paragraph, the tax shall be 2.36
231	cents per gallon of solvents, 1 cent per gallon of motor oil or
232	other lubricants, and 2 cents per barrel of pollutant petroleum
233	products, or equivalent measure as established by the
234	department, produced in or imported into this state pesticides,
235	ammonia, and chlorine.
236	2.  As provided in this paragraph, the tax shall be 5.9
237	cents per gallon of solvents, 2.5 cents per gallon of motor oil
238	or other lubricants, 2 cents per barrel of ammonia, and 5 cents
239	per barrel of petroleum products, pesticides, and chlorine.
240	(c)  Any person producing in or importing into the state a
241	liquid mixture and claiming that the mixture is not subject to
242	taxation as a pollutant shall bear the burden of demonstrating
243	to the Department of Revenue that the mixture is not a pollutant
244	or is intended for application to the human body or for use in
245	human personal hygiene or for human ingestion.
246	(3)  TAX FOR INLAND PROTECTION.-
247	(a)1.  There is hereby levied an excise tax for the
248	privilege of producing in, importing into, or causing to be
249	imported into this state pollutants for sale, use, or otherwise.
250	2.  The tax shall be imposed only once on each barrel of
251	pollutant produced in or imported into this state in the same
252	manner as the motor fuel tax imposed pursuant to s. 206.41. The
253	tax shall be paid or remitted by any person who is licensed by
254	the department to engage in the production or importation of
255	motor fuel, diesel fuel, aviation fuel, or other pollutants.
256	(b)1.  The excise tax per barrel of pollutant, or
257	equivalent measure as established by the department, produced in
258	or imported into this state shall be 80 cents.:
259	a.  Thirty cents if the unobligated balance of the fund is
260	between $100 million and $150 million.
261	b.  Sixty cents if the unobligated balance of the fund is
262	above $50 million, but below $100 million.
263	c.  Eighty cents if the unobligated balance of the fund is
264	$50 million or less.
265	2.  Any change in the tax rate shall be effective for a
266	minimum of 6 months, unless the unobligated balance of the fund
267	requires that a higher rate be levied.
268	3.  If the unobligated balance of the fund exceeds $150
269	million, the tax shall be discontinued until such time as the
270	unobligated balance of the fund reaches $100 million.
271	4.  The Secretary of Environmental Protection shall
272	immediately notify the Department of Revenue when the
273	unobligated balance of the fund falls below or exceeds an amount
274	set herein. Changes in the tax rates pursuant to this subsection
275	shall take effect on the first day of the month after 30 days'
276	notification to the Department of Revenue by the Secretary of
277	Environmental Protection when the unobligated balance of the
278	fund falls below or exceeds a limit set pursuant to this
279	subsection. The unobligated balance of the Inland Protection
280	Trust Fund as it relates to determination of the applicable
281	excise tax rate shall exclude any required reservations of fund
282	balance. The unobligated balance of the Inland Protection Trust
283	Fund is based upon the current unreserved fund balance,
284	projected revenues, authorized legislative appropriations, and
285	funding for the department's base budget for the subsequent
286	fiscal year. Determination of the unobligated balance of the
287	Inland Protection Trust Fund shall be performed annually
288	subsequent to the annual legislative appropriations becoming
289	law.
290	(4)  For purposes of this section, the term "first sale"
291	does not include exchanges or loans, gallon-for-gallon, of
292	pollutants petroleum products between licensed terminal
293	suppliers before the pollutants petroleum products have been
294	sold or removed through the loading rack or transfers between
295	terminal facilities owned by the same taxpayer. The tax on
296	pollutants petroleum products first imported into this state by
297	a licensed terminal supplier storing such pollutants petroleum
298	products in a terminal facility shall be imposed when the
299	product is first removed through the loading rack. The tax shall
300	be remitted by the licensed terminal supplier who owned the
301	pollutants petroleum products immediately prior to removal of
302	such pollutants petroleum products from storage.
303	(5)  The sum of $8 million or 2.5 percent, whichever is
304	greater, of the amount credited to the Inland Protection Trust
305	Fund pursuant to subsection (3) shall be transferred to the
306	Florida Coastal Protection Trust Fund and used for the purposes
307	authorized in s. 376.11.
308	Section 3.  Subsections (4) through (7) of section
309	206.9941, Florida Statutes, are amended to read:
310	206.9941  Exemptions.-
311	(4)  Solvents consumed in the manufacture or production of
312	a material that is not itself a pollutant, as defined in s.
313	206.9925, are exempt from the tax imposed by s. 206.9935(2).
314	(4)(5)  Solvents, Motor oil, and lubricants are exempt from
315	the taxes imposed by s. 206.9935(1) and (3).
316	(5)(6)  Crude oil produced at a well site subject to
317	regulation under s. 377.22 and exported from that site by the
318	producer exclusively by pipeline, truck, or rail to beyond the
319	jurisdiction of this state without intermediate storage or
320	stoppage shall be exempt from the tax imposed under s.
321	206.9935(1).
322	(6)(7)  Pollutants Petroleum products bunkered into marine
323	vessels engaged in interstate or foreign commerce from the first
324	storage facility at which they are held in this state by a
325	licensed terminal supplier, importer, exporter, wholesaler, or
326	producer are exempt from the taxes imposed under s. 206.9935(2)
327	and (3).
328	Section 4.  Section 206.9942, Florida Statutes, is amended
329	to read:
330	206.9942  Refunds and credits.-
331	(1)  Any licensed terminal supplier, importer, exporter,
332	producer, wholesaler, or dealer who has purchased pollutants
333	petroleum products, who has paid the tax pursuant to s.
334	206.9935(2) or (3) to his or her supplier, and who subsequently
335	exports said products from the state or bunkers pollutants
336	petroleum products into marine vessels engaged in interstate or
337	foreign commerce may deduct the amount of tax paid thereon
338	pursuant to s. 206.9935(2) or (3) from the amount owed to the
339	state and remitted pursuant to s. 206.9931(2) or may apply for a
340	refund of the amount of tax paid thereon pursuant to s.
341	206.9935(2) or (3).
342	(2)  Any person licensed pursuant to this chapter who has
343	produced, imported, or purchased pollutants on which the tax has
344	been paid pursuant to s. 206.9935(2) to the state or to his or
345	her supplier and who subsequently exports from the state said
346	pollutants or products containing said pollutants may deduct the
347	amount of tax paid thereon pursuant to s. 206.9935(2) from the
348	amount owed to the state and remitted pursuant to s. 206.9931(2)
349	or may apply for a refund of the amount of tax paid thereon
350	pursuant to s. 206.9935(2).
351	(3)  Any person licensed pursuant to this chapter who has
352	produced, imported, or purchased solvents on which the tax has
353	been paid pursuant to s. 206.9935(2) to the state or to his or
354	her supplier and which solvents are subsequently consumed in the
355	manufacture or production of a product which is not itself a
356	pollutant as defined in s. 206.9925(5) may deduct the amount of
357	tax paid thereon pursuant to s. 206.9935(2) from the amount owed
358	to the state and remitted pursuant to s. 206.9931(2) or may
359	apply for a refund of the amount of tax paid thereon pursuant to
360	s. 206.9935(2).
361	(4)  Any person licensed pursuant to this chapter who has
362	produced, imported, or purchased solvents on which the tax has
363	been paid pursuant to s. 206.9935(2) to the state or to his or
364	her supplier and which solvents were subsequently consumed,
365	blended, or mixed to produce a pollutant that is subject to tax
366	pursuant to s. 206.9935(2) may deduct the amount of tax paid on
367	the solvent pursuant to s. 206.9935(2) from the amount owed to
368	the state for the pollutant and remitted pursuant to s.
369	206.9931(2) or may apply for a refund of the amount of tax paid
370	on the solvent pursuant to s. 206.9935(2). In no event shall any
371	deduction or credit under this subsection exceed the tax owed to
372	the state for the pollutant.
373	(5)  Any person licensed pursuant to this chapter who has
374	produced, imported, or purchased lead-acid batteries on which
375	the tax has been paid pursuant to s. 206.9935(2) to the state or
376	to his or her supplier and who subsequently exports from the
377	state said lead-acid batteries may deduct the amount of tax paid
378	thereon pursuant to s. 206.9935(2) from the amount owed to the
379	state and remitted pursuant to s. 206.9931(2) or may apply for a
380	refund of the amount of tax paid thereon pursuant to s.
381	206.9935(2).
382	(3)(6)  Administrative procedures governing refunds under
383	this section shall be those specified in s. 206.41, except for
384	the provisions requiring refund permits.
385	(4)(7)  It is the responsibility of the applicant to
386	affirmatively demonstrate to the satisfaction of the department
387	that he or she is eligible for any deduction or refund claimed
388	hereunder. Without such demonstration, no refund or deduction
389	shall be allowed.
390	Section 5.  Subsection (1) of section 206.9945, Florida
391	Statutes, is amended to read:
392	206.9945  Funds collected; disposition; department
393	authority.-
394	(1)  The department shall deposit all funds received and
395	collected by it under this part into the Fuel Tax Collection
396	Trust Fund to be transferred, less the costs of administration
397	and less the service charges to be deducted pursuant to s.
398	215.20, as follows:
399	(a)  Moneys collected pursuant to s. 206.9935(1) and tax
400	revenues collected pursuant to s. 207.003 at the rates specified
401	in s. 206.9935(3) shall be transferred to the General Revenue
402	Florida Coastal Protection Trust Fund. as provided in s. 376.11;
403	(b)  Moneys collected pursuant to s. 206.9935(2) shall be
404	transferred to the General Revenue Water Quality Assurance Trust
405	Fund. as provided in s. 376.307; and
406	(c)  Moneys collected pursuant to s. 206.9935(3), less any
407	refunds granted under s. 206.9942, shall be transferred to the
408	Inland Protection Trust Fund as provided in s. 376.3071. This
409	paragraph does not apply to moneys collected pursuant to s.
410	207.003 and transferred pursuant to paragraph (a). After payment
411	of amounts necessary to pay debt service on, or to fund debt
412	service reserve funds, rebate obligations, or other amounts
413	payable with respect to outstanding Florida Inland Protection
414	Financing Corporation revenue bonds, all remaining funds shall
415	be transferred to the General Revenue Fund.
416	Section 6.  Sections 376.70, 376.71, 376.75, 403.718,
417	403.7185, and 681.117, Florida Statutes, are repealed.
418	Section 7.  Paragraph (a) of subsection (1) of section
419	72.011, Florida Statutes, is amended to read:
420	72.011  Jurisdiction of circuit courts in specific tax
421	matters; administrative hearings and appeals; time for
422	commencing action; parties; deposits.-
423	(1)(a)  A taxpayer may contest the legality of any
424	assessment or denial of refund of tax, fee, surcharge, permit,
425	interest, or penalty provided for under s. 125.0104, s.
426	125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
427	chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
428	chapter 212, chapter 213, chapter 220, chapter 221, s.
429	379.362(3), chapter 376, s. 403.717, s. 403.718, s. 403.7185, s.
430	538.09, s. 538.25, chapter 550, chapter 561, chapter 562,
431	chapter 563, chapter 564, chapter 565, or chapter 624, or s.
432	681.117 by filing an action in circuit court; or, alternatively,
433	the taxpayer may file a petition under the applicable provisions
434	of chapter 120. However, once an action has been initiated under
435	s. 120.56, s. 120.565, s. 120.569, s. 120.57, or s.
436	120.80(14)(b), no action relating to the same subject matter may
437	be filed by the taxpayer in circuit court, and judicial review
438	shall be exclusively limited to appellate review pursuant to s.
439	120.68; and once an action has been initiated in circuit court,
440	no action may be brought under chapter 120.
441	Section 8.  Section 213.05, Florida Statutes, is amended to
442	read:
443	213.05  Department of Revenue; control and administration
444	of revenue laws.-The Department of Revenue shall have only those
445	responsibilities for ad valorem taxation specified to the
446	department in chapter 192, taxation, general provisions; chapter
447	193, assessments; chapter 194, administrative and judicial
448	review of property taxes; chapter 195, property assessment
449	administration and finance; chapter 196, exemption; chapter 197,
450	tax collections, sales, and liens; chapter 199, intangible
451	personal property taxes; and chapter 200, determination of
452	millage. The Department of Revenue shall have the responsibility
453	of regulating, controlling, and administering all revenue laws
454	and performing all duties as provided in s. 125.0104, the Local
455	Option Tourist Development Act; s. 125.0108, tourist impact tax;
456	chapter 198, estate taxes; chapter 201, excise tax on documents;
457	chapter 202, communications services tax; chapter 203, gross
458	receipts taxes; chapter 206, motor and other fuel taxes; chapter
459	211, tax on production of oil and gas and severance of solid
460	minerals; chapter 212, tax on sales, use, and other
461	transactions; chapter 220, income tax code; chapter 221,
462	emergency excise tax; ss. 336.021 and 336.025, taxes on motor
463	fuel and special fuel; s. 376.11, pollutant spill prevention and
464	control; s. 403.718, waste tire fees; s. 403.7185, lead-acid
465	battery fees; s. 538.09, registration of secondhand dealers; s.
466	538.25, registration of secondary metals recyclers; s. 624.4621,
467	group self-insurer's fund premium tax; s. 624.5091, retaliatory
468	tax; s. 624.475, commercial self-insurance fund premium tax; ss.
469	624.509-624.511, insurance code: administration and general
470	provisions; s. 624.515, State Fire Marshal regulatory
471	assessment; s. 627.357, medical malpractice self-insurance
472	premium tax; and s. 629.5011, reciprocal insurers premium tax;
473	and s. 681.117, motor vehicle warranty enforcement.
474	Section 9.  Paragraphs (q) through (w) of subsection (1)
475	and paragraph (o) of subsection (8) of section 213.053, Florida
476	Statutes, are amended to read:
477	213.053  Confidentiality and information sharing.-
478	(1)  This section applies to:
479	(q)  Section 403.718, waste tire fees;
480	(r)  Section 403.7185, lead-acid battery fees;
481	(q)(s)  Section 538.09, registration of secondhand dealers;
482	(r)(t)  Section 538.25, registration of secondary metals
483	recyclers;
484	(s)(u)  Sections 624.501 and 624.509-624.515, insurance
485	code;
486	(v)  Section 681.117, motor vehicle warranty enforcement;
487	and
488	(t)(w)  Section 896.102, reports of financial transactions
489	in trade or business.
490	(8)  Notwithstanding any other provision of this section,
491	the department may provide:
492	(o)  Information relative to ss. 376.70 and 376.75 to the
493	Department of Environmental Protection in the conduct of its
494	official business and to the facility owner, facility operator,
495	and real property owners as defined in s. 376.301.
496
497	Disclosure of information under this subsection shall be
498	pursuant to a written agreement between the executive director
499	and the agency. Such agencies, governmental or nongovernmental,
500	shall be bound by the same requirements of confidentiality as
501	the Department of Revenue. Breach of confidentiality is a
502	misdemeanor of the first degree, punishable as provided by s.
503	775.082 or s. 775.083.
504	Section 10.  Subsection (2) of section 376.11, Florida
505	Statutes, is amended to read:
506	376.11  Florida Coastal Protection Trust Fund.-
507	(2)  The Florida Coastal Protection Trust Fund is
508	established, to be used by the department and the Fish and
509	Wildlife Conservation Commission as a nonlapsing revolving fund
510	for carrying out the purposes of ss. 376.011-376.21. To this
511	fund shall be credited all registration fees, penalties,
512	judgments, damages recovered pursuant to s. 376.121, and other
513	fees and charges related to ss. 376.011-376.21, and the excise
514	tax revenues levied, collected, and credited pursuant to ss.
515	206.9935(1) and 206.9945(1)(a). Charges against the fund shall
516	be in accordance with this section.
517	Section 11.  Section 376.301, Florida Statutes, is amended
518	to read:
519	376.301  Definitions of terms used in ss. 376.30-376.317,
520	376.70, and 376.75.-When used in ss. 376.30-376.317, 376.70, and
521	376.75, unless the context clearly requires otherwise, the term:
522	(1)  "Aboveground hazardous substance tank" means any
523	stationary aboveground storage tank and onsite integral piping
524	that contains hazardous substances which are liquid at standard
525	temperature and pressure and has an individual storage capacity
526	greater than 110 gallons.
527	(2)  "Additive effects" means a scientific principle that
528	the toxicity that occurs as a result of exposure is the sum of
529	the toxicities of the individual chemicals to which the
530	individual is exposed.
531	(3)  "Antagonistic effects" means a scientific principle
532	that the toxicity that occurs as a result of exposure is less
533	than the sum of the toxicities of the individual chemicals to
534	which the individual is exposed.
535	(4)  "Backlog" means reimbursement obligations incurred
536	pursuant to s. 376.3071(12), prior to March 29, 1995, or
537	authorized for reimbursement under the provisions of s.
538	376.3071(12), pursuant to chapter 95-2, Laws of Florida. Claims
539	within the backlog are subject to adjustment, where appropriate.
540	(5)  "Barrel" means 42 U.S. gallons at 60 degrees
541	Fahrenheit.
542	(6)  "Bulk product facility" means a waterfront location
543	with at least one aboveground tank with a capacity greater than
544	30,000 gallons which is used for the storage of pollutants.
545	(7)  "Cattle-dipping vat" means any structure, excavation,
546	or other facility constructed by any person, or the site where
547	such structure, excavation, or other facility once existed, for
548	the purpose of treating cattle or other livestock with a
549	chemical solution pursuant to or in compliance with any local,
550	state, or federal governmental program for the prevention,
551	suppression, control, or eradication of any dangerous,
552	contagious, or infectious diseases.
553	(8)  "Cleanup target level" means the concentration for
554	each contaminant identified by an applicable analytical test
555	method, in the medium of concern, at which a site rehabilitation
556	program is deemed complete.
557	(9)  "Compression vessel" means any stationary container,
558	tank, or onsite integral piping system, or combination thereof,
559	which has a capacity of greater than 110 gallons, that is
560	primarily used to store pollutants or hazardous substances above
561	atmospheric pressure or at a reduced temperature in order to
562	lower the vapor pressure of the contents. Manifold compression
563	vessels that function as a single vessel shall be considered as
564	one vessel.
565	(10)  "Contaminant" means any physical, chemical,
566	biological, or radiological substance present in any medium
567	which may result in adverse effects to human health or the
568	environment or which creates an adverse nuisance, organoleptic,
569	or aesthetic condition in groundwater.
570	(11)  "Contaminated site" means any contiguous land,
571	sediment, surface water, or groundwater areas that contain
572	contaminants that may be harmful to human health or the
573	environment.
574	(12)  "Department" means the Department of Environmental
575	Protection.
576	(13)  "Discharge" includes, but is not limited to, any
577	spilling, leaking, seeping, pouring, misapplying, emitting,
578	emptying, releasing, or dumping of any pollutant or hazardous
579	substance which occurs and which affects lands and the surface
580	and ground waters of the state not regulated by ss. 376.011-
581	376.21.
582	(14)  "Drycleaning facility" means a commercial
583	establishment that operates or has at some time in the past
584	operated for the primary purpose of drycleaning clothing and
585	other fabrics utilizing a process that involves any use of
586	drycleaning solvents. The term "drycleaning facility" includes
587	laundry facilities that use drycleaning solvents as part of
588	their cleaning process. The term does not include a facility
589	that operates or has at some time in the past operated as a
590	uniform rental company or a linen supply company regardless of
591	whether the facility operates as or was previously operated as a
592	drycleaning facility.
593	(15)  "Drycleaning solvents" means any and all nonaqueous
594	solvents used in the cleaning of clothing and other fabrics and
595	includes perchloroethylene (also known as tetrachloroethylene)
596	and petroleum-based solvents, and their breakdown products. For
597	purposes of this definition, "drycleaning solvents" only
598	includes those drycleaning solvents originating from use at a
599	drycleaning facility or by a wholesale supply facility.
600	(16)  "Dry drop-off facility" means any commercial retail
601	store that receives from customers clothing and other fabrics
602	for drycleaning or laundering at an offsite drycleaning facility
603	and that does not clean the clothing or fabrics at the store
604	utilizing drycleaning solvents.
605	(17)  "Engineering controls" means modifications to a site
606	to reduce or eliminate the potential for exposure to petroleum
607	products' chemicals of concern, drycleaning solvents, or other
608	contaminants. Such modifications may include, but are not
609	limited to, physical or hydraulic control measures, capping,
610	point of use treatments, or slurry walls.
611	(18)  "Wholesale supply facility" means a commercial
612	establishment that supplies drycleaning solvents to drycleaning
613	facilities.
614	(19)  "Facility" means a nonresidential location
615	containing, or which contained, any underground stationary tank
616	or tanks which contain hazardous substances or pollutants and
617	have individual storage capacities greater than 110 gallons, or
618	any aboveground stationary tank or tanks which contain
619	pollutants which are liquids at standard ambient temperature and
620	pressure and have individual storage capacities greater than 550
621	gallons. This subsection shall not apply to facilities covered
622	by chapter 377, or containers storing solid or gaseous
623	pollutants, and agricultural tanks having storage capacities of
624	less than 550 gallons.
625	(20)  "Flow-through process tank" means an aboveground tank
626	that contains hazardous substances or specified mineral acids as
627	defined in s. 376.321 and that forms an integral part of a
628	production process through which there is a steady, variable,
629	recurring, or intermittent flow of materials during the
630	operation of the process. Flow-through process tanks include,
631	but are not limited to, seal tanks, vapor recovery units, surge
632	tanks, blend tanks, feed tanks, check and delay tanks, batch
633	tanks, oil-water separators, or tanks in which mechanical,
634	physical, or chemical change of a material is accomplished.
635	(21)  "Hazardous substances" means those substances defined
636	as hazardous substances in the Comprehensive Environmental
637	Response, Compensation and Liability Act of 1980, Pub. L. No.
638	96-510, 94 Stat. 2767, as amended by the Superfund Amendments
639	and Reauthorization Act of 1986.
640	(22)  "Institutional controls" means the restriction on use
641	or access to a site to eliminate or minimize exposure to
642	petroleum products' chemicals of concern, drycleaning solvents,
643	or other contaminants. Such restrictions may include, but are
644	not limited to, deed restrictions, restrictive covenants, or
645	conservation easements.
646	(23)  "Laundering on a wash, dry, and fold basis" means the
647	service provided by the owner or operator of a coin-operated
648	laundry to its customers whereby an employee of the laundry
649	washes, dries, and folds laundry for its customers.
650	(24)  "Marine fueling facility" means a commercial or
651	recreational coastal facility, excluding a bulk product
652	facility, providing fuel to vessels.
653	(25)  "Natural attenuation" means a verifiable approach to
654	site rehabilitation that allows natural processes to contain the
655	spread of contamination and reduce the concentrations of
656	contaminants in contaminated groundwater and soil. Natural
657	attenuation processes may include the following: sorption,
658	biodegradation, chemical reactions with subsurface materials,
659	diffusion, dispersion, and volatilization.
660	(26)  "Operator" means any person operating a facility,
661	whether by lease, contract, or other form of agreement.
662	(27)  "Owner" means any person owning a facility.
663	(28)  "Person" means any individual, partner, joint
664	venture, or corporation; any group of the foregoing, organized
665	or united for a business purpose; or any governmental entity.
666	(29)  "Person in charge" means the person on the scene who
667	is in direct, responsible charge of a facility from which
668	pollutants are discharged, when the discharge occurs.
669	(30)  "Person responsible for conducting site
670	rehabilitation" means the site owner, operator, or the person
671	designated by the site owner or operator on the reimbursement
672	application. Mortgage holders and trust holders may be eligible
673	to participate in the reimbursement program pursuant to s.
674	376.3071(12).
675	(31)  "Person responsible for site rehabilitation" means
676	the person performing site rehabilitation pursuant to s.
677	376.3071(5), s. 376.3078(4), s. 376.81, or s. 376.30701. Such
678	person may include, but is not limited to, any person who has
679	legal responsibility for site rehabilitation pursuant to this
680	chapter or chapter 403, the department when it conducts site
681	rehabilitation, a real property owner, a facility owner or
682	operator, any person responsible for brownfield site
683	rehabilitation, or any person who voluntarily rehabilitates a
684	site and seeks acknowledgment from the department for approval
685	of site rehabilitation program tasks.
686	(32)  "Petroleum" includes:
687	(a)  Oil, including crude petroleum oil and other
688	hydrocarbons, regardless of gravity, which are produced at the
689	well in liquid form by ordinary methods and which are not the
690	result of condensation of gas after it leaves the reservoir; and
691	(b)  All natural gas, including casinghead gas, and all
692	other hydrocarbons not defined as oil in paragraph (a).
693	(33)  "Petroleum product" means any liquid fuel commodity
694	made from petroleum, including, but not limited to, all forms of
695	fuel known or sold as diesel fuel, kerosene, all forms of fuel
696	known or sold as gasoline, and fuels containing a mixture of
697	gasoline and other products, excluding liquefied petroleum gas
698	and American Society for Testing and Materials (ASTM) grades no.
699	5 and no. 6 residual oils, bunker C residual oils, intermediate
700	fuel oils (IFO) used for marine bunkering with a viscosity of 30
701	and higher, asphalt oils, and petrochemical feedstocks.
702	(34)  "Petroleum products' chemicals of concern" means the
703	constituents of petroleum products, including, but not limited
704	to, xylene, benzene, toluene, ethylbenzene, naphthalene, and
705	similar chemicals, and constituents in petroleum products,
706	including, but not limited to, methyl tert-butyl ether (MTBE),
707	lead, and similar chemicals found in additives, provided the
708	chemicals of concern are present as a result of a discharge of
709	petroleum products.
710	(35)  "Petroleum storage system" means a stationary tank
711	not covered under the provisions of chapter 377, together with
712	any onsite integral piping or dispensing system associated
713	therewith, which is used, or intended to be used, for the
714	storage or supply of any petroleum product. Petroleum storage
715	systems may also include oil/water separators, and other
716	pollution control devices installed at petroleum product
717	terminals as defined in this chapter and bulk product facilities
718	pursuant to, or required by, permits or best management
719	practices in an effort to control surface discharge of
720	pollutants. Nothing herein shall be construed to allow a
721	continuing discharge in violation of department rules.
722	(36)  "Pollutants" includes any "product" as defined in s.
723	377.19(11), pesticides, ammonia, chlorine, and derivatives
724	thereof, excluding liquefied petroleum gas.
725	(37)  "Pollution" means the presence on the land or in the
726	waters of the state of pollutants in quantities which are or may
727	be potentially harmful or injurious to human health or welfare,
728	animal or plant life, or property or which may unreasonably
729	interfere with the enjoyment of life or property, including
730	outdoor recreation.
731	(38)  "Real property owner" means the individual or entity
732	that is vested with ownership, dominion, or legal or rightful
733	title to the real property, or which has a ground lease interest
734	in the real property, on which a drycleaning facility or
735	wholesale supply facility is or has ever been located.
736	(39)  "Response action" means any activity, including
737	evaluation, planning, design, engineering, construction, and
738	ancillary services, which is carried out in response to any
739	discharge, release, or threatened release of a hazardous
740	substance, pollutant, or other contaminant from a facility or
741	site identified by the department under the provisions of ss.
742	376.30-376.317.
743	(40)  "Response action contractor" means a person who is
744	carrying out any response action, including a person retained or
745	hired by such person to provide services relating to a response
746	action.
747	(41)  "Risk reduction" means the lowering or elimination of
748	the level of risk posed to human health or the environment
749	through interim remedial actions, remedial action, or
750	institutional and, if appropriate, engineering controls.
751	(42)  "Secretary" means the Secretary of Environmental
752	Protection.
753	(43)  "Site rehabilitation" means the assessment of site
754	contamination and the remediation activities that reduce the
755	levels of contaminants at a site through accepted treatment
756	methods to meet the cleanup target levels established for that
757	site. For purposes of sites subject to the Resource Conservation
758	and Recovery Act, as amended, the term includes removal,
759	decontamination, and corrective action of releases of hazardous
760	substances.
761	(44)  "Source removal" means the removal of free product,
762	or the removal of contaminants from soil or sediment that has
763	been contaminated to the extent that leaching to groundwater or
764	surface water has occurred or is occurring.
765	(45)  "Storage system" means a stationary tank not covered
766	under the provisions of chapter 377, together with any onsite
767	integral piping or dispensing system associated therewith, which
768	is or has been used for the storage or supply of any petroleum
769	product, pollutant, or hazardous substance as defined herein,
770	and which is registered with the Department of Environmental
771	Protection under this chapter or any rule adopted pursuant
772	hereto.
773	(46)  "Synergistic effects" means a scientific principle
774	that the toxicity that occurs as a result of exposure is more
775	than the sum of the toxicities of the individual chemicals to
776	which the individual is exposed.
777	(47)  "Temporary point of compliance" means the boundary
778	represented by one or more designated monitoring wells at which
779	groundwater cleanup target levels may not be exceeded while site
780	rehabilitation is proceeding.
781	(48)  "Terminal facility" means any structure, group of
782	structures, motor vehicle, rolling stock, pipeline, equipment,
783	or related appurtenances which are used or capable of being used
784	for one or more of the following purposes: pumping, refining,
785	drilling for, producing, storing, handling, transferring, or
786	processing pollutants, provided such pollutants are transferred
787	over, under, or across any water, estuaries, tidal flats,
788	beaches, or waterfront lands, including, but not limited to, any
789	such facility and related appurtenances owned or operated by a
790	public utility or a governmental or quasi-governmental body. In
791	the event of a ship-to-ship transfer of pollutants, the vessel
792	going to or coming from the place of transfer and a terminal
793	facility shall also be considered a terminal facility. For the
794	purposes of ss. 376.30-376.317, the term "terminal facility"
795	shall not be construed to include spill response vessels engaged
796	in response activities related to removal of pollutants, or
797	temporary storage facilities created to temporarily store
798	recovered pollutants and matter, or waterfront facilities owned
799	and operated by governmental entities acting as agents of public
800	convenience for persons engaged in the drilling for or pumping,
801	storing, handling, transferring, processing, or refining of
802	pollutants. However, each person engaged in the drilling for or
803	pumping, storing, handling, transferring, processing, or
804	refining of pollutants through a waterfront facility owned and
805	operated by such a governmental entity shall be construed as a
806	terminal facility.
807	(49)  "Transfer" or "transferred" includes onloading,
808	offloading, fueling, bunkering, lightering, removal of waste
809	pollutants, or other similar transfers, between terminal
810	facility and vessel or vessel and vessel.
811	(50)  "Nearby real property owner" means the individual or
812	entity that is vested with ownership, dominion, or legal or
813	rightful title to real property, or that has a ground lease in
814	real property, onto which drycleaning solvent has migrated
815	through soil or groundwater from a drycleaning facility or
816	wholesale supply facility eligible for site rehabilitation under
817	s. 376.3078(3) or from a drycleaning facility or wholesale
818	supply facility that is approved by the department for voluntary
819	cleanup under s. 376.3078(11).
820	Section 12.  Subsection (4) of section 376.307, Florida
821	Statutes, is amended to read:
822	376.307  Water Quality Assurance Trust Fund.-
823	(4)  The trust fund shall be funded as follows:
824	(a)  An annual transfer of interest funds from the Florida
825	Coastal Protection Trust Fund pursuant to s. 376.11(4)(f).
826	(b)  All excise taxes levied, collected, and credited to
827	the Water Quality Assurance Trust Fund in accordance with the
828	provisions of ss. 206.9935(2) and 206.9945(1)(b).
829	(b)(c)  All penalties, judgments, recoveries,
830	reimbursements, and other fees and charges related to the
831	enforcement of ss. 376.30-376.317, other than penalties,
832	judgments, and other fees and charges related to the enforcement
833	of ss. 376.3071 and 376.3073.
834	(d)  The fee on the retail sale of lead-acid batteries
835	credited to the Water Quality Assurance Trust Fund under s.
836	403.7185.
837	(c)(e)  All penalties, judgments, recoveries,
838	reimbursements, loans, and other fees and charges collected
839	under s. 376.3078; tax revenues levied, collected, and credited
840	under ss. 376.70 and 376.75; and registration fees collected
841	under s. 376.303(1)(d).
842	Section 13.  Subsection (4) of section 376.3071, Florida
843	Statutes, is amended to read:
844	376.3071  Inland Protection Trust Fund; creation; purposes;
845	funding.-
846	(4)  USES.-Whenever, in its determination, incidents of
847	inland contamination related to the storage of petroleum or
848	petroleum products may pose a threat to the environment or the
849	public health, safety, or welfare, the department shall obligate
850	moneys available in the fund to provide for:
851	(a)  Prompt investigation and assessment of contamination
852	sites.
853	(b)  Expeditious restoration or replacement of potable
854	water supplies as provided in s. 376.30(3)(c)1.
855	(c)  Rehabilitation of contamination sites, which shall
856	consist of cleanup of affected soil, groundwater, and inland
857	surface waters, using the most cost-effective alternative that
858	is technologically feasible and reliable and that provides
859	adequate protection of the public health, safety, and welfare
860	and minimizes environmental damage, in accordance with the site
861	selection and cleanup criteria established by the department
862	under subsection (5), except that nothing herein shall be
863	construed to authorize the department to obligate funds for
864	payment of costs which may be associated with, but are not
865	integral to, site rehabilitation, such as the cost for
866	retrofitting or replacing petroleum storage systems.
867	(d)  Maintenance and monitoring of contamination sites.
868	(e)  Inspection and supervision of activities described in
869	this subsection.
870	(f)  Payment of expenses incurred by the department in its
871	efforts to obtain from responsible parties the payment or
872	recovery of reasonable costs resulting from the activities
873	described in this subsection.
874	(g)  Payment of any other reasonable costs of
875	administration, including those administrative costs incurred by
876	the Department of Health in providing field and laboratory
877	services, toxicological risk assessment, and other assistance to
878	the department in the investigation of drinking water
879	contamination complaints and costs associated with public
880	information and education activities.
881	(h)  Establishment and implementation of the compliance
882	verification program as authorized in s. 376.303(1)(a),
883	including contracting with local governments or state agencies
884	to provide for the administration of such program through
885	locally administered programs, to minimize the potential for
886	further contamination sites.
887	(i)  Funding of the provisions of ss. 376.305(6) and
888	376.3072.
889	(j)  Activities related to removal and replacement of
890	petroleum storage systems, exclusive of costs of any tank,
891	piping, dispensing unit, or related hardware, if soil removal is
892	preapproved as a component of site rehabilitation and requires
893	removal of the tank where remediation is conducted under s.
894	376.30711 or if such activities were justified in an approved
895	remedial action plan performed pursuant to subsection (12).
896	(k)  Activities related to reimbursement application
897	preparation and activities related to reimbursement application
898	examination by a certified public accountant pursuant to
899	subsection (12).
900	(l)  Reasonable costs of restoring property as nearly as
901	practicable to the conditions which existed prior to activities
902	associated with contamination assessment or remedial action
903	taken under s. 376.303(4).
904	(m)  Repayment of loans to the fund.
905	(n)  Expenditure of sums from the fund to cover ineligible
906	sites or costs as set forth in subsection (13), if the
907	department in its discretion deems it necessary to do so. In
908	such cases, the department may seek recovery and reimbursement
909	of costs in the same manner and in accordance with the same
910	procedures as are established for recovery and reimbursement of
911	sums otherwise owed to or expended from the fund.
912	(o)  Payment of amounts payable under any service contract
913	entered into by the department pursuant to s. 376.3075, subject
914	to annual appropriation by the Legislature.
915	(p)  Petroleum remediation pursuant to s. 376.30711
916	throughout a state fiscal year. The department shall establish a
917	process to uniformly encumber appropriated funds throughout a
918	state fiscal year and shall allow for emergencies and imminent
919	threats to human health and the environment as provided in
920	paragraph (5)(a). This paragraph does not apply to
921	appropriations associated with the free product recovery
922	initiative of paragraph (5)(c) or the preapproved advanced
923	cleanup program of s. 376.30713.
924
925	The Inland Protection Trust Fund may only be used to fund the
926	activities in ss. 376.30-376.317 except ss. 376.3078 and
927	376.3079. Amounts on deposit in the Inland Protection Trust Fund
928	in each fiscal year shall first be applied or allocated for the
929	payment of amounts payable by the department pursuant to
930	paragraph (o) under a service contract entered into by the
931	department pursuant to s. 376.3075 and appropriated in each year
932	by the Legislature prior to making or providing for other
933	disbursements from the fund. Nothing in this subsection shall
934	authorize the use of the Inland Protection Trust Fund for
935	cleanup of contamination caused primarily by a discharge of
936	solvents as defined in s. 206.9925(6), or polychlorinated
937	biphenyls when their presence causes them to be hazardous
938	wastes, except solvent contamination which is the result of
939	chemical or physical breakdown of petroleum products and is
940	otherwise eligible. Facilities used primarily for the storage of
941	motor or diesel fuels as defined in ss. 206.01 and 206.86 shall
942	be presumed not to be excluded from eligibility pursuant to this
943	section.
944	Section 14.  Paragraph (a) of subsection (2) and paragraph
945	(b) of subsection (3) of section 376.3078, Florida Statutes, are
946	amended to read:
947	376.3078  Drycleaning facility restoration; funds; uses;
948	liability; recovery of expenditures.-
949	(2)  FUNDS; USES.-
950	(a)  All penalties, judgments, recoveries, reimbursements,
951	loans, and other fees and charges related to the implementation
952	of this section and the tax revenues levied, collected, and
953	credited pursuant to ss. 376.70 and 376.75, and fees collected
954	pursuant to s. 376.303(1)(d), and deductibles collected pursuant
955	to paragraph (3)(d), shall be deposited into the Water Quality
956	Assurance Trust Fund, to be used upon appropriation as provided
957	in this section. Charges against the funds for drycleaning
958	facility or wholesale supply site rehabilitation shall be made
959	in accordance with the provisions of this section.
960	(3)  REHABILITATION LIABILITY.-
961	(b)  With regard to drycleaning facilities or wholesale
962	supply facilities that have operated as drycleaning facilities
963	or wholesale supply facilities on or after October 1, 1994, any
964	such drycleaning facility or wholesale supply facility at which
965	there exists contamination by drycleaning solvents shall be
966	eligible under this subsection regardless of when the
967	drycleaning contamination was discovered, provided that the
968	drycleaning facility or the wholesale supply facility:
969	1.  Has been registered with the department;
970	2.  Is determined by the department to be in compliance
971	with the department's rules regulating drycleaning solvents,
972	drycleaning facilities, or wholesale supply facilities on or
973	after November 19, 1980;
974	3.  Has not been operated in a grossly negligent manner at
975	any time on or after November 19, 1980;
976	4.  Has not been identified to qualify for listing, nor is
977	listed, on the National Priority List pursuant to the
978	Comprehensive Environmental Response, Compensation, and
979	Liability Act of 1980 as amended by the Superfund Amendments and
980	Reauthorization Act of 1986, and as subsequently amended;
981	5.  Is not under an order from the United States
982	Environmental Protection Agency pursuant to s. 3008(h) of the
983	Resource Conservation and Recovery Act as amended (42 U.S.C.A.
984	s. 6928(h)), or has not obtained and is not required to obtain a
985	permit for the operation of a hazardous waste treatment,
986	storage, or disposal facility, a postclosure permit, or a permit
987	pursuant to the federal Hazardous and Solid Waste Amendments of
988	1984;
989
990	and provided that the real property owner or the owner or
991	operator of the drycleaning facility or the wholesale supply
992	facility has not willfully concealed the discharge of
993	drycleaning solvents and has remitted all taxes due pursuant to
994	ss. 376.70 and 376.75, has provided documented evidence of
995	contamination by drycleaning solvents as required by the rules
996	developed pursuant to this section, has reported the
997	contamination prior to December 31, 1998, and has not denied the
998	department access to the site.
999	Section 15.  Subsections (1) and (4) of section 403.717,
1000	Florida Statutes, are amended to read:
1001	403.717  Waste tire and lead-acid battery requirements.-
1002	(1)  For purposes of this section and ss. 403.718 and
1003	403.7185:
1004	(a)  "Department" means the Department of Environmental
1005	Protection.
1006	(b)  "Motor vehicle" means an automobile, motorcycle,
1007	truck, trailer, semitrailer, truck tractor and semitrailer
1008	combination, or any other vehicle operated in this state, used
1009	to transport persons or property and propelled by power other
1010	than muscular power. The term does not include traction engines,
1011	road rollers, vehicles that run only upon a track, bicycles,
1012	mopeds, or farm tractors and trailers.
1013	(c)  "Tire" means a continuous solid or pneumatic rubber
1014	covering encircling the wheel of a motor vehicle.
1015	(d)  "Waste tire" means a tire that has been removed from a
1016	motor vehicle and has not been retreaded or regrooved. The term
1017	includes, but is not limited to, used tires and processed tires.
1018	The term does not include solid rubber tires and tires that are
1019	inseparable from the rim.
1020	(e)  "Waste tire collection center" means a site where
1021	waste tires are collected from the public prior to being offered
1022	for recycling and where fewer than 1,500 tires are kept on the
1023	site on any given day.
1024	(f)  "Waste tire processing facility" means a site where
1025	equipment is used to treat waste tires mechanically, chemically,
1026	or thermally so that the resulting material is a marketable
1027	product or is suitable for proper disposal. The term includes
1028	mobile waste tire processing equipment.
1029	(g)  "Waste tire site" means a site at which 1,500 or more
1030	waste tires are accumulated.
1031	(h)  "Lead-acid battery" means a lead-acid battery designed
1032	for use in motor vehicles, vessels, and aircraft, and includes
1033	such batteries when sold new as a component part of a motor
1034	vehicle, vessel, or aircraft, but not when sold to recycle
1035	components.
1036	(i)  "Indoor" means within a structure that excludes rain
1037	and public access and would control air flows in the event of a
1038	fire.
1039	(j)  "Processed tire" means a tire that has been treated
1040	mechanically, chemically, or thermally so that the resulting
1041	material is a marketable product or is suitable for proper
1042	disposal.
1043	(k)  "Used tire" means a waste tire which has a minimum
1044	tread depth of  3/32 inch or greater and is suitable for use on
1045	a motor vehicle.
1046	(4)  The department shall adopt rules to administer this
1047	section and s. 403.718. Such rules:
1048	(a)  Must provide for the administration or revocation of
1049	waste tire processing facility permits, including mobile
1050	processor permits;
1051	(b)  Must provide for the administration or revocation of
1052	waste tire collector registrations, the fee for which may not
1053	exceed $50 per vehicle registered annually;
1054	(c)  Must provide for the administration or revocation of
1055	waste tire collection center permits, the fee for which may not
1056	exceed $250 annually;
1057	(d)  Must set standards, including financial assurance
1058	standards, for waste tire processing facilities and associated
1059	waste tire sites, waste tire collection centers, waste tire
1060	collectors, and for the storage of waste tires and processed
1061	tires, including storage indoors;
1062	(e)  May exempt not-for-hire waste tire collectors and
1063	processing facilities from financial assurance requirements;
1064	(f)  Must authorize the final disposal of waste tires at a
1065	permitted solid waste disposal facility provided the tires have
1066	been cut into sufficiently small parts to assure their proper
1067	disposal; and
1068	(g)  Must allow waste tire material that has been cut into
1069	sufficiently small parts to be used as daily cover material for
1070	a landfill.
1071	Section 16.  This act shall take effect July 1, 2011.

CODING: Words stricken are deletions; words underlined are additions.