Florida 2023 Regular Session

Florida House Bill H0529 Compare Versions

Only one version of the bill is available at this time.

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10	10	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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14	14	A bill to be entitled 1
15	15	An act relating to natural gas fuel taxes; amending s. 2
16	16	206.9952, F.S.; extending the expiration date for 3
17	17	levying penalties on natural gas retailers that do not 4
18	18	have licenses; conforming provisions to changes made 5
19	19	by the act; amending s. 206.9955, F.S.; delaying the 6
20	20	effective date of certain taxes on natural gas fuel; 7
21	21	amending s. 206.996, F.S.; conforming a provision to 8
22	22	changes made by the act; providing an effect ive date. 9
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24	24	Be It Enacted by the Legislature of the State of Florida: 11
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26	26	Section 1. Subsections (3) and (8) of section 206.9952, 13
27	27	Florida Statutes, are amended to read: 14
28	28	206.9952 Application for license as a natural gas fuel 15
29	29	retailer.— 16
30	30	(3)(a) Any person who acts as a natural gas retailer and 17
31	31	does not hold a valid natural gas fuel retailer license shall 18
32	32	pay a penalty of $200 for each month of operation without a 19
33	33	license. This paragraph expires December 31, 2025 2023. 20
34	34	(b) Effective January 1, 2026 2024, any person who acts as 21
35	35	a natural gas fuel retailer and does not hold a valid natural 22
36	36	gas fuel retailer license shall pay a penalty of 25 percent of 23
37	37	the tax assessed on the total purchases made during the 24
38	38	unlicensed period. 25
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47	47	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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51	51	(8) With the exception of a state or federal agency or a 26
52	52	political subdivision licensed under this chapter, each person, 27
53	53	as defined in this part, who operates as a natural gas fuel 28
54	54	retailer shall report monthly to the department and pay a tax on 29
55	55	all natural gas fuel purchases beginn ing January 1, 2026 2024. 30
56	56	Section 2. Section 206.9955, Florida Statutes, is amended 31
57	57	to read: 32
58	58	206.9955 Levy of natural gas fuel tax. — 33
59	59	(1) The motor fuel equivalent gallon means the following 34
60	60	for: 35
61	61	(a) Compressed natural gas gallon: 5.66 pounds, or per 36
62	62	each 126.67 cubic feet. 37
63	63	(b) Liquefied natural gas gallon: 6.06 pounds. 38
64	64	(c) Liquefied petroleum gas gallon: 1.35 gallons. 39
65	65	(2) Effective January 1, 2026 2024, the following taxes 40
66	66	shall be imposed: 41
67	67	(a) An excise tax of 4 cents upon each motor fuel 42
68	68	equivalent gallon of natural gas fuel. 43
69	69	(b) An additional tax of 1 cent upon each motor fuel 44
70	70	equivalent gallon of natural gas fuel, which is designated as 45
71	71	the "ninth-cent fuel tax." 46
72	72	(c) An additional tax of 1 cent on each motor fuel 47
73	73	equivalent gallon of natural gas fuel by each county, which is 48
74	74	designated as the "local option fuel tax." 49
75	75	(d) An additional tax on each motor fuel equivalent gallon 50
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84	84	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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88	88	of natural gas fuel, which is designated as the "State 51
89	89	Comprehensive Enhanced Transportation System Tax," at a rate 52
90	90	determined pursuant to this paragraph. Before January 1, 2026 53
91	91	2024, and each year thereafter, the department shall determine 54
92	92	the tax rate applicable to the sale of natural gas fuel for the 55
93	93	following 12-month period beginning January 1, rounded to t he 56
94	94	nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 57
95	95	per gallon by the percentage change in the average of the 58
96	96	Consumer Price Index issued by the United States Department of 59
97	97	Labor for the most recent 12 -month period ending September 30, 60
98	98	compared to the base year average, which is the average for the 61
99	99	12-month period ending September 30, 2013. 62
100	100	(e)1. An additional tax is imposed on each motor fuel 63
101	101	equivalent gallon of natural gas fuel for the privilege of 64
102	102	selling natural gas fuel. Before Januar y 1, 2026 2024, and each 65
103	103	year thereafter, the department shall determine the tax rate 66
104	104	applicable to the sale of natural gas fuel, rounded to the 67
105	105	nearest tenth of a cent, for the following 12 -month period 68
106	106	beginning January 1, by adjusting the tax rate of 9. 2 cents per 69
107	107	gallon by the percentage change in the average of the Consumer 70
108	108	Price Index issued by the United States Department of Labor for 71
109	109	the most recent 12-month period ending September 30, compared to 72
110	110	the base year average, which is the average for the 12-month 73
111	111	period ending September 30, 2013. 74
112	112	2. The department is authorized to adopt rules and publish 75
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121	121	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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125	125	forms to administer this paragraph. 76
126	126	(3) Unless otherwise provided by this chapter, the taxes 77
127	127	specified in subsection (2) are imposed on natural gas fu el when 78
128	128	it is placed into the fuel supply tank of a motor vehicle as 79
129	129	defined in s. 206.01(23). The person liable for payment of the 80
130	130	taxes imposed by this section is the person selling or supplying 81
131	131	the natural gas fuel to the end user, for use in the fuel s upply 82
132	132	tank of a motor vehicle as defined in s. 206.01(23). 83
133	133	Section 3. Subsection (1) of section 206.996, Florida 84
134	134	Statutes, is amended to read: 85
135	135	206.996 Monthly reports by natural gas fuel retailers; 86
136	136	deductions.— 87
137	137	(1) For the purpose of determining th e amount of taxes 88
138	138	imposed by s. 206.9955, each natural gas fuel retailer shall 89
139	139	file beginning with February 2026 2024, and each month 90
140	140	thereafter, no later than the 20th day of each month, monthly 91
141	141	reports electronically with the department showing informati on 92
142	142	on inventory, purchases, nontaxable disposals, taxable uses, and 93
143	143	taxable sales in gallons of natural gas fuel for the preceding 94
144	144	month. However, if the 20th day of the month falls on a 95
145	145	Saturday, Sunday, or federal or state legal holiday, a return 96
146	146	must be accepted if it is electronically filed on the next 97
147	147	succeeding business day. The reports must include, or be 98
148	148	verified by, a written declaration stating that such report is 99
149	149	made under the penalties of perjury. The natural gas fuel 100
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158	158	F L O R I D A H O U S E O F R E P R E S E N T A T I V E S
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162	162	retailer shall deduct from the amount of taxes shown by the 101
163	163	report to be payable an amount equivalent to 0.67 percent of the 102
164	164	taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 103
165	165	which deduction is allowed to the natural gas fuel retailer to 104
166	166	compensate it for services ren dered and expenses incurred in 105
167	167	complying with the requirements of this part. This allowance is 106
168	168	not deductible unless payment of applicable taxes is made on or 107
169	169	before the 20th day of the month. This subsection may not be 108
170	170	construed as authorizing a deduction from the constitutional 109
171	171	fuel tax or the fuel sales tax. 110
172	172	Section 4. This act shall take effect July 1, 2023. 111