Florida Senate - 2023 SB 322 By Senator Gruters 22-00627-23 2023322__ 1 A bill to be entitled 2 An act relating to natural gas fuel taxes; amending s. 3 206.9955, F.S.; delaying the effective date of taxes 4 on natural gas fuel; amending ss. 206.9952 and 5 206.996, F.S.; conforming provisions to changes made 6 by the act; providing an effective date. 7 8 Be It Enacted by the Legislature of the State of Florida: 9 10 Section 1.Subsection (2) of section 206.9955, Florida 11 Statutes, is amended to read: 12 206.9955Levy of natural gas fuel tax. 13 (2)Effective January 1, 2026 2024, the following taxes 14 shall be imposed: 15 (a)An excise tax of 4 cents upon each motor fuel 16 equivalent gallon of natural gas fuel. 17 (b)An additional tax of 1 cent upon each motor fuel 18 equivalent gallon of natural gas fuel, which is designated as 19 the ninth-cent fuel tax. 20 (c)An additional tax of 1 cent on each motor fuel 21 equivalent gallon of natural gas fuel by each county, which is 22 designated as the local option fuel tax. 23 (d)An additional tax on each motor fuel equivalent gallon 24 of natural gas fuel, which is designated as the State 25 Comprehensive Enhanced Transportation System Tax, at a rate 26 determined pursuant to this paragraph. Before January 1, 2026 27 2024, and each year thereafter, the department shall determine 28 the tax rate applicable to the sale of natural gas fuel for the 29 following 12-month period beginning January 1, rounded to the 30 nearest tenth of a cent, by adjusting the tax rate of 5.8 cents 31 per gallon by the percentage change in the average of the 32 Consumer Price Index issued by the United States Department of 33 Labor for the most recent 12-month period ending September 30, 34 compared to the base year average, which is the average for the 35 12-month period ending September 30, 2013. 36 (e)1.An additional tax is imposed on each motor fuel 37 equivalent gallon of natural gas fuel for the privilege of 38 selling natural gas fuel. Before January 1, 2026 2024, and each 39 year thereafter, the department shall determine the tax rate 40 applicable to the sale of natural gas fuel, rounded to the 41 nearest tenth of a cent, for the following 12-month period 42 beginning January 1, by adjusting the tax rate of 9.2 cents per 43 gallon by the percentage change in the average of the Consumer 44 Price Index issued by the United States Department of Labor for 45 the most recent 12-month period ending September 30, compared to 46 the base year average, which is the average for the 12-month 47 period ending September 30, 2013. 48 2.The department is authorized to adopt rules and publish 49 forms to administer this paragraph. 50 Section 2.Subsections (3) and (8) of section 206.9952, 51 Florida Statutes, are amended to read: 52 206.9952Application for license as a natural gas fuel 53 retailer. 54 (3)(a)Any person who acts as a natural gas retailer and 55 does not hold a valid natural gas fuel retailer license shall 56 pay a penalty of $200 for each month of operation without a 57 license. This paragraph expires December 31, 2025 2023. 58 (b)Effective January 1, 2026 2024, any person who acts as 59 a natural gas fuel retailer and does not hold a valid natural 60 gas fuel retailer license shall pay a penalty of 25 percent of 61 the tax assessed on the total purchases made during the 62 unlicensed period. 63 (8)With the exception of a state or federal agency or a 64 political subdivision licensed under this chapter, each person, 65 as defined in this part, who operates as a natural gas fuel 66 retailer shall report monthly to the department and pay a tax on 67 all natural gas fuel purchases beginning January 1, 2026 2024. 68 Section 3.Subsection (1) of section 206.996, Florida 69 Statutes, is amended to read: 70 206.996Monthly reports by natural gas fuel retailers; 71 deductions. 72 (1)For the purpose of determining the amount of taxes 73 imposed by s. 206.9955, each natural gas fuel retailer shall 74 file beginning with February 2026 2024, and each month 75 thereafter, no later than the 20th day of each month, monthly 76 reports electronically with the department showing information 77 on inventory, purchases, nontaxable disposals, taxable uses, and 78 taxable sales in gallons of natural gas fuel for the preceding 79 month. However, if the 20th day of the month falls on a 80 Saturday, Sunday, or federal or state legal holiday, a return 81 must be accepted if it is electronically filed on the next 82 succeeding business day. The reports must include, or be 83 verified by, a written declaration stating that such report is 84 made under the penalties of perjury. The natural gas fuel 85 retailer shall deduct from the amount of taxes shown by the 86 report to be payable an amount equivalent to 0.67 percent of the 87 taxes on natural gas fuel imposed by s. 206.9955(2)(a) and (e), 88 which deduction is allowed to the natural gas fuel retailer to 89 compensate it for services rendered and expenses incurred in 90 complying with the requirements of this part. This allowance is 91 not deductible unless payment of applicable taxes is made on or 92 before the 20th day of the month. This subsection may not be 93 construed as authorizing a deduction from the constitutional 94 fuel tax or the fuel sales tax. 95 Section 4.This act shall take effect July 1, 2023.