HB 529 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0529-00
Page 1 of 5
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
A bill to be entitled 1
An act relating to natural gas fuel taxes; amending s. 2
206.9952, F.S.; extending the expiration date for 3
levying penalties on natural gas retailers that do not 4
have licenses; conforming provisions to changes made 5
by the act; amending s. 206.9955, F.S.; delaying the 6
effective date of certain taxes on natural gas fuel; 7
amending s. 206.996, F.S.; conforming a provision to 8
changes made by the act; providing an effect ive date. 9
10
Be It Enacted by the Legislature of the State of Florida: 11
12
Section 1. Subsections (3) and (8) of section 206.9952, 13
Florida Statutes, are amended to read: 14
206.9952 Application for license as a natural gas fuel 15
retailer.— 16
(3)(a) Any person who acts as a natural gas retailer and 17
does not hold a valid natural gas fuel retailer license shall 18
pay a penalty of $200 for each month of operation without a 19
license. This paragraph expires December 31, 2025 2023. 20
(b) Effective January 1, 2026 2024, any person who acts as 21
a natural gas fuel retailer and does not hold a valid natural 22
gas fuel retailer license shall pay a penalty of 25 percent of 23
the tax assessed on the total purchases made during the 24
unlicensed period. 25
HB 529 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0529-00
Page 2 of 5
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
(8) With the exception of a state or federal agency or a 26
political subdivision licensed under this chapter, each person, 27
as defined in this part, who operates as a natural gas fuel 28
retailer shall report monthly to the department and pay a tax on 29
all natural gas fuel purchases beginn ing January 1, 2026 2024. 30
Section 2. Section 206.9955, Florida Statutes, is amended 31
to read: 32
206.9955 Levy of natural gas fuel tax. — 33
(1) The motor fuel equivalent gallon means the following 34
for: 35
(a) Compressed natural gas gallon: 5.66 pounds, or per 36
each 126.67 cubic feet. 37
(b) Liquefied natural gas gallon: 6.06 pounds. 38
(c) Liquefied petroleum gas gallon: 1.35 gallons. 39
(2) Effective January 1, 2026 2024, the following taxes 40
shall be imposed: 41
(a) An excise tax of 4 cents upon each motor fuel 42
equivalent gallon of natural gas fuel. 43
(b) An additional tax of 1 cent upon each motor fuel 44
equivalent gallon of natural gas fuel, which is designated as 45
the "ninth-cent fuel tax." 46
(c) An additional tax of 1 cent on each motor fuel 47
equivalent gallon of natural gas fuel by each county, which is 48
designated as the "local option fuel tax." 49
(d) An additional tax on each motor fuel equivalent gallon 50
HB 529 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0529-00
Page 3 of 5
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
of natural gas fuel, which is designated as the "State 51
Comprehensive Enhanced Transportation System Tax," at a rate 52
determined pursuant to this paragraph. Before January 1, 2026 53
2024, and each year thereafter, the department shall determine 54
the tax rate applicable to the sale of natural gas fuel for the 55
following 12-month period beginning January 1, rounded to t he 56
nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 57
per gallon by the percentage change in the average of the 58
Consumer Price Index issued by the United States Department of 59
Labor for the most recent 12 -month period ending September 30, 60
compared to the base year average, which is the average for the 61
12-month period ending September 30, 2013. 62
(e)1. An additional tax is imposed on each motor fuel 63
equivalent gallon of natural gas fuel for the privilege of 64
selling natural gas fuel. Before Januar y 1, 2026 2024, and each 65
year thereafter, the department shall determine the tax rate 66
applicable to the sale of natural gas fuel, rounded to the 67
nearest tenth of a cent, for the following 12 -month period 68
beginning January 1, by adjusting the tax rate of 9. 2 cents per 69
gallon by the percentage change in the average of the Consumer 70
Price Index issued by the United States Department of Labor for 71
the most recent 12-month period ending September 30, compared to 72
the base year average, which is the average for the 12-month 73
period ending September 30, 2013. 74
2. The department is authorized to adopt rules and publish 75
HB 529 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0529-00
Page 4 of 5
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
forms to administer this paragraph. 76
(3) Unless otherwise provided by this chapter, the taxes 77
specified in subsection (2) are imposed on natural gas fu el when 78
it is placed into the fuel supply tank of a motor vehicle as 79
defined in s. 206.01(23). The person liable for payment of the 80
taxes imposed by this section is the person selling or supplying 81
the natural gas fuel to the end user, for use in the fuel s upply 82
tank of a motor vehicle as defined in s. 206.01(23). 83
Section 3. Subsection (1) of section 206.996, Florida 84
Statutes, is amended to read: 85
206.996 Monthly reports by natural gas fuel retailers; 86
deductions.— 87
(1) For the purpose of determining th e amount of taxes 88
imposed by s. 206.9955, each natural gas fuel retailer shall 89
file beginning with February 2026 2024, and each month 90
thereafter, no later than the 20th day of each month, monthly 91
reports electronically with the department showing informati on 92
on inventory, purchases, nontaxable disposals, taxable uses, and 93
taxable sales in gallons of natural gas fuel for the preceding 94
month. However, if the 20th day of the month falls on a 95
Saturday, Sunday, or federal or state legal holiday, a return 96
must be accepted if it is electronically filed on the next 97
succeeding business day. The reports must include, or be 98
verified by, a written declaration stating that such report is 99
made under the penalties of perjury. The natural gas fuel 100
HB 529 2023
CODING: Words stricken are deletions; words underlined are additions.
hb0529-00
Page 5 of 5
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
retailer shall deduct from the amount of taxes shown by the 101
report to be payable an amount equivalent to 0.67 percent of the 102
taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 103
which deduction is allowed to the natural gas fuel retailer to 104
compensate it for services ren dered and expenses incurred in 105
complying with the requirements of this part. This allowance is 106
not deductible unless payment of applicable taxes is made on or 107
before the 20th day of the month. This subsection may not be 108
construed as authorizing a deduction from the constitutional 109
fuel tax or the fuel sales tax. 110
Section 4. This act shall take effect July 1, 2023. 111