Journal of the House of Representatives of the session of ..

Journals
of the

House of Representatives

Special Session
March 1 through March 3, 1983

of the
Seventy-first House
since Statehood in 1845

MEMBERS OF THE HOUSE OF REPRESENTATIVES
[Democrats in Roman (84); Republicans in Italic (36)]

District District
Part of Escambia Parts of Citrus, Marion
1 Thomas J. "Tom" Tobiassen, Gonzalez 26 Dick Locke, Inverness
Part of Escambia Parts of Lake, Marion, Putnam, Seminole, Volusia
2 Virginia "Ginger" Bass, Pensacola 27 Bobby Brantley, Longwood
Parts of Escambia, Santa Rosa Part of Volusia
3 Grover C. Robinson, III, Pensacola 28 Samuel P. Bell, III, Ormond Beach
Part of Volusia
Parts of Escambia, Okaloosa, Santa Rosa 29 T. K Wetherell Port Orange
4 Bolley L. "Bo" Johnson, Milton etere ort range
Part of Volusia
Parts of Okaloosa, Walton 30 Tom C. Brown Port Orange
5 James G. Ward, Fort Walton Beach om rownort
Part of Bay Part of Brevard
art of Bay 31 Winston W. "Bud" Gardner, Jr., Titusville
6 Ronald Clyde "Ron Johnson, Panama City
"Holmes, Washington and parts ofBay, Jackson, Walton P32 Tothy. "Tim" Deratany, Indialantic
7 Sam Mitchell, Vernon
Calhoun, Gadsden, Gulf and parts of Bay, Franklin, 33 r B Evans-Jones, Melbourne
Jackson
8 James Harold Thompson, Quincy Parts of Brevard, Orange, Seminole
Liberty and parts of Franklin, Leon, Wakulla 34 Carl Selph, Casselberry
9 Alfred J. "Al" Lawson, Jr., Tallahassee Part of Seminole
Part of Leon 35 Arthur E. "Art" Grindle, Altamonte Springs
10 Herbert F. "Herb" Morgan, Tallahassee Parts of Orange, Seminole
Dixie, Gilchrist, Jefferson, Lafayette, Levy, Taylor 36 Thomas B. "Tom" Drage, Jr., Orlando
and parts of Citrus, Marion, Wakulla Part of Orange
11 Gene Hodges, Cedar'Key 37 Richard "Rich" Crotty, Orlando
Columbia, Hamilton, Madison, Suwannee Part of Orange
12 Wayne Hollingsworth, Lake City 38 Bruce McEwan, Orlando
Baker, Nassau, Union and parts of Bradford, Duval Part of Orange
13 George A. Crady, Yulee 39 Fran Carlton, Orlando
Part of Duval Part of Orange
14 Carl Ogden, Jacksonville 40 Alzo J. Reddick, Orlando
Part of Duval Part of Orange
15 Steve Pajcic, Jacksonville 41 Daniel Webster, Orlando
Part of Duval Parts of Osceola, Polk
16 John Thomas, Jacksonville 42 C. Fred Jones, Auburndale
Part of Duval Part of Polk
17 Corrine Brown, Jacksonville 43 Richard E. "Rick" Dantzler, Winter Haven
Part of Duval Part of Polk
18 John W. Lewis, III, Jacksonville 44 Gene Ready, Lakeland
Parts of Duval, St. Johns Part of Polk
19 William G. "Bill" Bankhead, Jacksonville 45 Beverly B. Burnsed, Lakeland
Part of Duval Parts of Lake, Sumter
20 Thomas L. "Tommy" Hazouri, Jacksonville 46 Everett A. Kelly, Astatula
Clay and parts of Bradford, St. Johns Hernando and parts ofPasco, Sumter
21 Frank Williams, Crystal Lake 47 Charles R. "Chuck" Smith, Brooksville
Flagler and parts of Putnam, St. Johns Part of Pasco
22 Hamilton D. Upchurch, St. Augustine 48 Raymond B. "Ray" Stewart, Zephyrhills
Parts of Alacbua, Putnam Part of Pasco
23 SidneyS"Sid" Martin, Hawthorne 49 Ronald R. "Ron" Richmond, Holiday

Part of Alachua Parts of Pasco, Pinellas
24 Jon L. Mills, Gainesville 50 Peter M. "Pete" Dunbar, Crystal Beach
Part of Marion Part of Pinellas
25 Christian "Chris" Meffert, Ocala 51 Byron Combee, Clearwater

District
Part of Pinellas
52 Betty Easley, Largo
Part of Pinellas
53 Dennis L. Jones, Treasure Island
Part of Pinellas
54 Dorothy Eaton Sample, St. Petersburg
Part of Pinellas
55 Douglas L. "Doug" Jamerson, St. Petersburg
Part of Pinellas
56 Peter Rudy Wallace, St. Petersburg
Part of Pinellas
57 Patricia L. Bailey, Pinellas Park
Part of Pinellas
58 T. M. "Tom" Woodruff, St. Petersburg
Part of Hillsborough
59 John A. Grant, Jr., Tampa
Part of Hillsborough
60 Mary Figg, Lutz
Parts of Hillsborough, Pasco
61 Carl Carpenter, Jr., Plant City
Part of Hillsborough
62 S. L. "Spud" Clements, Jr., Brandon
Part of Hillsborough
63 James T. "Jim" Hargrett, Jr., Tampa
Part of Hillsborough
64 Helen Gordon Davis, Tampa
Part of Hillsborough
65 Elvin L. Martinez, Tampa
Part of Hillsborough
66 H. Lee Moffitt, Tampa
Hardee and part of Manatee
67 Lawrence F. "Larry" Shackelford, Palmetto
Part of Manatee
68 Peggy Simone, Bradenton
Parts of Manatee, Sarasota
69 Thomas E. "Tom" Danson, Jr., Sarasota
Part of Sarasota
70 Robert M. "Bob" Johnson, Sarasota
Parts of Charlotte, Sarasota
71 Frederic H. "Fred" Burrall, Port Charlotte
Parts of Charlotte, DeSoto, Lee
72 Vernon Peeples, Punta Gorda
Part of Lee
73 J. Keith Arnold, Fort Myers
Part of Lee
74 Fred R. Dudley, Fort Myers
Parts of Collier, Lee
75 Mary Ellen Hawkins, Naples
Glades, Hendry, Highlands and parts of Collier, De-
Soto, Okeechobee
76 Bert J. Harris, Jr., Lake Placid

Parts of Brevard, Indian River, Okeechobee, Osceola,
St. Lucie
77 Irlo "Bud" Bronson, Jr., Kissimmee

District
Parts of Brevard, Indian River, St. Lucie
78 R. Dale Patchett, Vero Beach
Parts of Martin, St. Lucie
79 Charles L. "Chuck" Nergard, Port St. Lucie
Parts of Martin, Palm Beach
80 James C. "Jim" Hill, Jr., Jupiter
Part of Palm Beach
81 James L. "Jim" Watt, Lake Park
Part of Palm Beach
82 Ray Liberti, West Palm Beach
Part of Palm Beach
83 Eleanor Weinstock, Palm Beach
Part of Palm Beach
84 Edward J. "Ed" Healey, West Palm Beach
Part of Palm Beach
85 Frank S. Messersmith, Lake Worth
Part of Palm Beach
86 Steve Press, Delray Beach
Parts of Broward, Palm Beach
87 Carol G. Hanson, Boca Raton
Part of Broward
88 Jack N. Tobin, Margate
Part of Broward
89 Joe Titone, Coral Springs
Part of Broward
90 Peter R. Deutsch, Sunrise
Part of Broward
91 Bill Clark, Lauderdale Lakes
Part of Broward
92 Robert J. "Bob" Shelley, Pompano Beach
Part of Broward
93 Deborah P. "Debby" Sanderson, Fort Lauderdale
Part of Broward
94 Tom Gustafson, Fort Lauderdale
Part of Broward
95 Anne Mackenzie, Fort Lauderdale
Part of Broward
96 Thomas H. Armstrong, Plantation
Part of Broward
97 Frederick "Fred" Lippman, Hollywood
Part of Broward
98 David J. Lehman, Hollywood
Part of Broward
99 Walter C. "Walt" Young, Pembroke Pines
Parts of Broward, Dade
100 Ronald A. "Ron" Silver, North Miami Beach
Part of Dade
101 Michael I. "Mike" Abrams, Miami
Part of Dade
102 Elaine Gordon, Miami
Part of Dade
103 Michael Friedman, Miami Beach

Part of Dade
104 Barry Kutun, Miami Beach

District
Part of Dade
105 Harold W. "Hal" Spaet, Miami Beach
Part of Dade
106 Jefferson "Jeff" Reaves, Sr., Miami
Part of Dade
107 James C. "Jim" Burke, Miami
Part of Dade
108 Willie Logan, Jr., Opa Locka
Part of Dade
109 Robert R. "Bob" Reynolds, Hialeah
Part of Dade
110 Ileana Ros, Miami
Part of Dade
111 Roberto Casas, Hialeah
Part of Dade
112 John F. Cosgrove, Coral Gables

District
Part of Dade
113 Humberto J. Cortina, Miami
Part of Dade
114 Elizabeth "Betty" Metcalf, Coral Gables
Part of Dade
115 Tim Murphy, Miami
Part of Dade
116 Art Simon, Miami
Part of Dade
117 C. Thomas "Tom" Gallagher, III, Coconut Grove
Part of Dade
118 Dexter W. Lehtinen, Miami
Part of Dade
119 Lawrence R. "Larry" Hawkins, Miami
Monroe and part of Dade
120 Joseph B. "Joe" Allen, Jr., Key West

OFFICERS OF THE HOUSE OF REPRESENTATIVES

Speaker-H. Lee Moffitt
Speaker pro tempore-Steve Pajcic

Clerk-Allen Morris
Sergeant at Arms-Wayne Westmark

Wa IIe Jounjal OF THE

CHouse of Iepreseritatives

FIRST SPECIAL SESSION-"A" of 1982-1984

Tuesday, March 1, 1983

Journal of the House of Representatives for a Special Session of the Seventy-first House since Statehood in 1845,
convened by Proclamation of the Governor and held at the Capitol in the City of Tallahassee in the State of Florida,
on Tuesday, March 1, 1983.

The House was called to order by the Speaker at 12:00 noon. The
following Proclamations were read:
PROCLAMATION
State of Florida
Executive Department
Tallahassee
TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE HOUSE OF REPRESENTATIVES:
WHEREAS, the State of Florida is experiencing an accelerating dete-
rioration of its transportation system: roads, expressways, bridges and
public transit; and
WHEREAS, the cost of rebuilding Florida's roads, expressways and
bridges is approximately six times greater than the cost of adequately
maintaining them; and
WHEREAS, the timely and strategic construction of new transporta-
tion corridors is a primary tool for shaping patterns of orderly popula-
tion growth; and
WHEREAS, the provision of adequate urban public transit facilitates
an orderly growth program for Florida's urban areas and diminishes
the development pressures on agricultural and environmentally sensi-
tive land; and
WHEREAS, the provision of adequate transportation funding and
planning is a paramount factor for businesses as they decide to relocate
or expand in Florida; and
WHEREAS, thousands ofjobs for Floridians and millions of dollars in
Florida payrolls could be lost without adequate financing for Florida's
transportation needs; and
WHEREAS, the improvement of Florida's roads, bridges and high-
ways will require increased funding and related statutory changes;
NOW, THEREFORE, I, BOB GRAHAM, Governor of the State of
Florida, by virtue of the power and authority vested in me by Article
III, Section 3(cX1), Florida Constitution, do hereby proclaim as follows:
Section 1.
That the Legislature of the State of Florida is convened in Special
Session commencing at noon, Tuesday, March 1, and extending through
6:00 p.m., Wednesday, March 2, 1983.
Section 2.
.That the Legislature of the State of Florida is convened for the sole
and exclusive purpose of considering the following matters:
(a) Amendment of Chapter 212, Florida Statutes, to remove the
sales tax exemption on Motor and Special Fuel and amendment
of Chapter 206, Florida Statutes, repealing the first gas tax.
(b) Amendment of Chapter 320, Florida Statutes increasing Motor
Vehicle Tag fees and reallocating Motor Vehicle License Tag
Revenue.
(c) Amendment of Chapter 206, Florida Statutes, to allow a local
option Motor Fuel Tax.
1

(d) Amendment of Chapter 212, Florida Statutes, to repeal the par-
tial exemption for fuel purchases.
(e) Amendment of those sections of Florida Statutes necessary for
the implementation of the foregoing.
(f) A bill requiring a performance audit and management review of
operations of the State Department of Transportation.
(g) A bill providing for repeal of Section 20.23(3), Florida Statutes,
unless reenacted by October 1984 after presentation and consid-
eration of performance audits and management reviews.
(h) Amendment of 1982-83 General Appropriations Act.
E IN TESTIMONY WHEREOF, I have here-
unto set my hand and caused the Great
Seal of the State of Florida to be affixed to
this Proclamation convening the Legisla-
l- ture in Special Session at the Capitol, this
16th day of February 1983.
BOB GRAHAM
Governor

ATTEST:
GEORGE FIRESTONE
Secretary of State
PROCLAMATION
State of Florida
Executive Department
Tallahassee
(Amendment to Proclamation dated February 16, 1983)
TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE HOUSE OF REPRESENTATIVES:
WHEREAS, on the 16th day of February, 1983, a proclamation of the
Governor was issued convening a Special Session of the Florida Legisla-
ture commencing at noon, Tuesday, March 1, and extending through
6:00 p.m., Wednesday, March 2, 1983.
WHEREAS, it is necessary and in the best interest of the citizens of
the State of Florida to amend the Proclamation of February 16, 1983 in
order to expand the call of the Special Session so that the Legislature
may consider the additional legislative business set forth below;
NOW, THEREFORE, I, BOB GRAHAM, Governor of the State of
Florida, by virtue of the power and authority vested in me by Article
I, Section 3(cX1), Florida Constitution, do hereby proclaim as follows:
1. That Section two (2) of the Proclamation of the Governor dated
February 16, 1983 is hereby amended to read:
Section 2.
That the Legislature of the State of Florida is convened for the sole
and exclusive purpose of considering the following matters:
(a) Amendment of Chapter 212, Florida Statutes, to remove the
sales tax exemption on Motor and Special Fuel and amendment
of Chapter 206, Florida Statutes, repealing the first gas tax.

A digest of today's Chamber action appears on last page

Number 1

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(b) Amendment of Chapter 320, Florida Statutes increasing Motor
Vehicle Tag fees and reallocating Motor Vehicle License Tag
Revenue.

(c) Amendment of Chapter 336, Florida Statutes, to allow a local
option Motor Fuel Tax.
(d) Amendment of Chapter 212, Florida Statutes to repeal the par-
tial exemption for fuel purchases.
(e) Amendment of those sections of Florida Statutes necessary for
the implementation of the foregoing.
(f) A bill requiring a performance audit and management review of
operations of the State Department of Transportation.
(g) A bill providing for repeal of Sections 20.23(2) and (3), Florida
Statutes, unless reenacted by October 1984 after presentation
and consideration of performance audits and management reviews.
(h) A bill providing for a one-time transition tax on gas and motor
fuel.
(i) Amendment of the 1982-83 General Appropriations Act.
2. Except as amended by this Proclamation, the Proclamation of the
Governor dated February 16, 1983, is ratified and confirmed.
E IN TESTIMONY WHEREOF, I have here-
unto set my hand and caused the Great
Seal of the State of Florida to be affixed to
this Amended Proclamation at the Capi-
tol, this 1st day of March 1983.
BOB GRAHAM
Governor

ATTEST:
GEORGE FIRESTONE
Secretary of State

Prayer
Prayer was offered by the Reverend Dr. R. J. Robinson, Minister of
East Hill Baptist Church, Tallahassee.

The following Members were recorded present:

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany

Deutsch
Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly

Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds

Richmond
Robinson
Ros
Sample
Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Excused: Representative Gallagher

A quorum was present.

March 1, 1983

Pledge
The Members pledged allegiance to the Flag.

The Journal
The Journal of November 16, 1982 Organization Session was ap-
proved as corrected.

Introduction and Reference

By Representative Thompson-
HR 1-Org.-A resolution amending Rule 6.4 of the House of
Representatives.
Be It Resolved by the House of Representatives of the State of Florida:
Rule 6.4 of the House of Representatives is amended to read:
All standing committees, with the exception of the Committee on
House Administration, shall consist of not less than five nor more than
thirty-three members, except that the Committee on Appropriations may
have a maximum of thirty-five members.
The Speaker pro tempore shall, ex officio, be an additional voting
member of each standing committee. However, for the purpose of quo-
rum, the Speaker pro tempore shall not be included in the membership
of a committee.
-was read the first time in full. On motions by Rep. Thompson, the
rules were waived and the resolution was read the second time by title
and adopted.

By Representatives C. F. Jones, Morgan, Pajcic, Richmond, Kutun,
Gustafson, Carpenter, and Thompson-
HB 1-A-A bill to be entitled An act relating to Department of
Transportation contracts; creating s. 337.164, Florida Statutes; provid-
ing legislative intent; creating s. 337.165, Florida Statutes; providing
definitions; providing for denial, revocation, or suspension of a contrac-
tor's certificate of qualification for specified reasons; providing for cer-
tain hearings; providing for a period of disqualification; providing for
reinstatement of a certificate; providing for a continuation of obliga-
tions under preexisting contracts; providing notification requirements;
providing investigative authority; creating s. 337.166, Florida Statutes;
providing for disposition of certain moneys recovered; creating s. 337.167,
Florida Statutes; providing that qualification to bid on state contracts is
not a license; prohibiting administrative stays of denial, revocation, or
suspension; providing criteria for injunctive relief; providing a finding
of an immediate danger to public safety, health, and welfare; creating s.
337.168, Florida Statutes; providing a definite period of time during
which the Department of Transportation's official project cost estimates
and potential bidders' identities are exempt from the provisions of s.
119.07(1), Florida Statutes; providing that the Department of Transpor-
tation's bid analysis and monitoring system is exempt from the provi-
sions of s. 119.07(1), Florida Statutes; providing for severability; provid-
ing effective dates.

Rep. C. F. Jones moved that HB 1-A be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call.
The vote was:

Yeas-119

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton

Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany
Deutsch
Drage
Dudley
Dunbar

Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill

Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke

2

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard

Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond
Robinson
Ros
Sample

Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone

Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Nays-None
The motion was agreed to by the required Constitutional two-thirds
vote and HB 1-A was read the first time by title and referred to the
Committees on Transportation and Appropriations.

By Representatives Gustafson, Kutun, Morgan, C. F. Jones, Carpen-
ter, Pajcic, Richmond, and Thompson-
HB 2-A-A bill to be entitled An act relating to the Auditor Gener-
al; creating s. 334.235, Florida Statutes; requiring the Auditor General
to perform specified performance audits of certain Department of Trans-
portation functions and processes; requiring that such audits be pro-
vided to the Legislature; providing an appropriation; providing an effec-
tive date.
-was read the first time by title and referred to the Committees on
Transportation and Appropriations.

By Representatives Gustafson, Kutun, Morgan, Carpenter, Pajcic,
Richmond, and Thompson-
HB 3-A-A bill to be entitled An act relating to transportation;
providing a short title; repealing s. 20.23(2) and (3), Florida Statutes,
relating to the Department of Transportation; providing for legislative
review of the department prior to such repeal; providing for the contin-
gent transfer of funds of the department; providing an effective date.
-was read the first time by title and referred to the Committees on
Transportation and Appropriations.

By Representatives Kutun, Morgan, Gustafson, Pajcic, Carpenter,
and Thompson-
HB 4-A-A bill to be entitled An act relating to transportation fi-
nance and administration; adding subsections (21) and (22) to s. 212.02,
Florida Statutes, 1982 Supplement; amending s. 212.05(1), Florida Stat-
utes, 1982 Supplement, and adding subsection (4); amending s. 212.055(1),
Florida Statutes, as amended; amending ss. 125.0165(1) and 212.08(4),
Florida Statutes, 1982 Supplement; creating part II of chapter 212,
Florida Statutes; providing for the imposition of the tax on sales, use,
and other transactions on the sale of motor and special fuels; deleting
provisions which provide for the taxation of fuels used by certain ve-
hicles licensed as common carriers, and vessels, engaged in interstate
or foreign commerce on the basis of the ratio of intrastate to interstate
mileage; providing legislative intent; providing definitions; specifying
that the tax is upon the ultimate retail consumer; providing that the
tax be paid upon the first sale or transfer of title; requiring that the tax
be added to the sale price and stated separately on sales slips and
invoices and prohibiting distributors, dealers, retail dealers, and retail-
ers from claiming that they will absorb the tax; providing penalties;
directing the Department of Revenue to determine the applicable tax
per gallon of fuel annually; requiring retailers to display a notice with
respect to such tax; providing for consolidated reporting of the tax and
taxes due under chapters 206 or 207; providing for the relationship
between parts I and II of chapter 212 and providing for applicability of
specified administrative and penalty provisions of chapter 206 to part II
of chapter 212; exempting dealer to dealer sales of special fuel; provid-
ing for refunds for fuel used for city transit systems, for losses due to
evaporation and shrinkage, for fuel used by a municipality in vehicles
operated by it, and for fuel used for agricultural and commercial fishing
purposes; providing for administration of refunds; requiring a bond
under certain circumstances; requiring permits; providing for records;
providing penalties; providing for transfer of a portion of the revenues
from said tax to the Department of Natural Resources for aquatic weed
control; providing an exemption for gasohol for a specified period; pro-
viding for distribution of the proceeds of the tax to the State Transpor-
tation Trust Fund; requiring that a portion of the proceeds be allocated

3

for public transit and rail capital projects; providing that the discre-
tionary sales tax which certain charter counties are authorized to adopt
shall not apply to motor and special fuels; amending s. 206.41(1), Flor-
ida Statutes, and repealing subsections (3) and (4); repealing the first
gas tax on motor fuel and designating the second gas tax as the "consti-
tutional gas tax"; renaming the additional seventh-cent tax as the
"county tax on motor fuel" and the additional eighth-cent tax as the
"municipal tax on motor fuel"; directing that conforming statutory
changes be made; amending s. 206.87(1), Florida Statutes, and repeal-
ing subsection (3); providing that the excise tax on special fuel shall be 4
cents per gallon; deleting provisions which specify that the excise tax on
motor and special fuel is on the ultimate consumer, shall be added to
the sale price by the distributor or dealer, and stated separately on bills;
amending ss. 207.003, 207.005(2) and (3), and 207.026, Florida Statutes;
providing for inclusion of the sales tax in the calculation of the tax due
under the Florida Special Fuel and Motor Fuel Use Tax Act of 1981;
excluding the sales tax from a credit thereunder; including distribution
of the sales tax in provisions for allocation of said tax; amending ss.
206.05(1) and 206.90(1), Florida Statutes; revising limits of bond re-
quired of licensed distributors and dealers of motor and special fuel;
amending ss. 206.43(1) and 206.91(1), Florida Statutes; revising the
distributor's and dealer's credits for collecting said taxes on motor and
special fuel; repealing ss. 206.29-206.40, Florida Statutes, which autho-
rize a refund of 4 cents of said taxes on fuel used for city transit systems;
repealing s. 206.415, Florida Statutes, which authorizes an exemption
from the first gas tax for gasohol, and ss. 206.602 and 206.603, Florida
Statutes, which provide for certain reimbursement and refunds with
respect to the gasohol exemption; amending s. 206.42, Florida Statutes;
providing that certain aviation motor fuel is not exempt from the sales
tax; amending s. 206.46, Florida Statutes; specifying that moneys in the
State Transportation Trust Fund shall be used for transportation pur-
poses; repealing ss. 206.50-206.55, Florida Statutes, which authorize a
refund to retail dealers for evaporation and shrinkage; repealing ss.
206.57 and 206.58, Florida Statutes, relating to tax on fuel in reserve
motor vehicle reservoirs and penalties for nonpayment; amending s.
206.625(1), Florida Statutes, and repealing subsection (2); amending ss.
206.64 and 206.70(1), Florida Statutes; repealing ss. 206.65-206.76, Flor-
ida Statutes; deleting references to the first gas tax in provisions relat-
ing to return of tax paid by a municipality on fuel used in vehicles
operated by it and provisions relating to refunds on fuel used for agri-
cultural or commercial fishing purposes; deleting certain administra-
tive provisions; repealing s. 213.11, Florida Statutes, which provides for
transfer of a portion of first gas tax revenues to the Department of
Natural Resources for aquatic weed control; amending s. 215.22(1), (2),
and (17), Florida Statutes, and adding subsection (21); authorizing cer-
tain deductions from sales tax revenues on motor and special fuel depos-
ited in the Gas Tax Collection Trust Fund and from the Local Option
Gas Tax Trust Fund; amending s. 339.08, Florida Statutes, 1982 Sup-
plement, and s. 339.081(1Xa), Florida Statutes; providing for use of the
moneys in the State Transportation Trust Fund and for the accounts
therein; amending s. 339.10(2), Florida Statutes; authorizing advances
of proceeds of the sales tax on motor and special fuel; amending s.
339.24(3), Florida Statutes; authorizing expenditure of such proceeds
for roadside parks and similar facilities; amending ss. 18.11(1Xf), 123.04(2),
206.45, 206.47, 206.875(2), 206.97, 215.36, 215.74, 336.41(3), 339.083(2),
339.089(1), 344.17, 348.217(10) and (11), 348.219(3Xg) and (k), 348.22(1),
(3Xa), and (4), 348.221(2Xb), 348.222(4) and (5), 348.81(10), and 348.951(10),
Florida Statutes, and s. 215.47(lXd), Florida Statutes, 1982 Supplement;
revising provisions relating to the excise tax on motor and special fuels,
financial matters, transportation finance, and expressway authorities;
conforming and correcting language; correcting cross references; amend-
ing s. 320.08(3Xd), (4), (5), (6), and (8), Florida Statutes, 1982 Supple-
ment; increasing the license taxes on certain trucks, truck-tractors,
semitrailers, and automobiles and trailers for hire; amending s. 320.20,
Florida Statutes; revising distribution of the proceeds of motor vehicle
license taxes; amending s. 336.021(1) and (2), Florida Statutes, 1982
Supplement; revising provisions which authorize counties to levy an
additional tax on motor and special fuel for transportation purposes
subject to referendum; renaming the trust fund into which proceeds are
transferred; creating s. 336.025, Florida Statutes; authorizing counties
to impose an additional tax on motor and special fuel to be used for
transportation expenditures by ordinance; providing time limitations;
authorizing the county, municipalities, and independent transit author-
ities to participate in the distribution of proceeds thereof; providing
distribution requirements; providing for notification to the Department
of Revenue and for resolution of disputes; providing for collection and
for application of administrative and penalty provisions of chapter 206;
specifying that certain refund provisions shall not apply to the tax;
providing eligibility requirements; assuring eligible municipalities a

certain level of receipts; repealing s. 336.59, Florida Statutes, 1982
Supplement, relating to levy of a tax for road and bridge purposes;
amending s. 129.011(1), Florida Statutes, to conform; amending s.

4 JOURNAL OF THE HOUSE

341.051(2Xa), (3Xb) and (4Xa), Florida Statutes, relating to financing of
public transit projects; providing limitations on planned department
participation; deleting certain limitations on expenditure and appro-
priation of funds; imposing transitional taxes on certain motor and
special fuel held in inventory on April 1, 1983; providing penalties;
providing for distribution of the proceeds; exempting the Department of
Revenue from certain statutory requirements for a specified period;
amending ss. 316.535(6) and 316.545(1), (3), (4) and (5), Florida Statutes,
and repealing s. 316.545(6) and (7), Florida Statutes; authorizing local
police officers to enforce provisions relating to maximum weights; in-
creasing penalties for violation of such provisions; including local gov-
ernments in provisions relating to liens; providing for use of revenues
from penalties imposed by local governments; removing provisions re-
lating to a board of review and review of penalties imposed for violation
of such provisions; providing an appropriation; providing effective dates.
-was read the first time by title and referred to the Committees on
Finance & Taxation and Appropriations.

By Representatives Gardner and Gordon-
HR 5-A-A resolution recognizing the week beginning March 6,
1983, as "Women's History Week."
-was read the first time by title and referred to the Committee on
Rules & Calendar.

E

By Representatives Drage, Webster, Woodruff, Danson, and Crotty-
HB 6-A-A bill to be entitled An act relating to transportation fi-
nance and administration; amending s. 206.41(1) and (4), Florida Stat-
utes; increasing the first gas tax on motor fuel and renaming it as the
"state gas tax"; designating the second gas tax as the "constitutional
gas tax"; renaming the additional seventh-cent tax as the "county tax
on motor fuel" and the additional eighth-cent tax as the "municipal tax
on motor fuel"; directing that conforming statutory changes be made;
amending s. 206.87(1), Florida Statutes; providing that the excise tax
on special fuel shall be 11 cents per gallon; amending ss. 206.05(1) and
206.90(1), Florida Statutes; revising limits of bond required of licensed
distributors and dealers of motor and special fuel; amending s. 206.42,
Florida Statutes; providing that certain aviation motor fuel is not ex-
empt from the partial sales tax on fuels; amending ss. 206.43(1) and
206.91(1), Florida Statutes; revising the distributor's and dealer's cred-
its for collecting said taxes on motor and special fuel; amending ss.
206.45 and 206.875(1), Florida Statutes, relating to transfers of funds
from the Gas Tax Collection Trust Fund and the Special Motor Vehicle
Fuel Tax Clearing Trust Fund; deleting provisions relating to withhold-
ing certain funds; amending s. 206.46, Florida Statutes; specifying that
moneys in the State Transportation Trust Fund shall be used for trans-
portation purposes; repealing ss. 206.50-206.55, Florida Statutes, which
authorize a refund to retail dealers for evaporation and shrinkage;
repealing ss. 206.57 and 206.58, Florida Statutes, relating to tax on fuel
in reserve motor vehicle reservoirs and penalties for nonpayment; amend-
ing s. 215.22(1) and (2), Florida Statutes, and adding subsection (21);
authorizing certain deductions from the Local Option Gas Tax Trust
Fund; amending s. 339.08, Florida Statutes, 1982 Supplement, and s.
339.081(lXa), Florida Statutes; providing for use of the moneys in the
State Transportation Trust Fund and for the accounts therein; amend-
ing ss. 18.11(1Xf), 123.04(2), 206.415, 206.47, 206.625(1), 206.64, 206.70(1),
206.97, 213.11, 215.36, 215.74, 336.41(3), 339.083(2), 339.089(1), 339.10(2),
339.24(3), 344.17, 348.217(10) and (11), 348.219(3Xg) and (k), 348.22(1),
(3Xa), and (4), 348.221(2Xb), 348.222(4) and (5), 348.81(10), and 348.951(10),
Florida Statutes, and ss. 206.31 and 215.47(lXd), Florida Statutes, 1982
Supplement; revising provisions relating to the excise tax on motor and

special fuels, exemptions therefrom, financial matters, transportation
finance, and expressway authorities; conforming and correcting lan-
guage; correcting cross references; amending s. 320.08, Florida Stat-
utes, 1982 Supplement; increasing the license taxes on certain motor
vehicles; amending s. 320.20, Florida Statutes; revising distribution of
the proceeds of motor vehicle license taxes; amending s. 336.021(1) and
(2), Florida Statutes, 1982 Supplement; revising provisions which au-
thorize counties to levy an additional tax on motor and special fuel for
transportation purposes subject to referendum; renaming the trust fund
into which proceeds are transferred; creating s. 336.025, Florida Stat-
utes; authorizing counties to impose an additional tax on motor and
special fuel for transportation purposes by ordinance; requiring that a
distribution formula be established by renegotiable joint agreement
with municipalities representing a majority of the incorporated area
population, unless a specified formula is utilized and expenditure re-
strictions are met; providing for collection and for application of admin-
istrative and penalty provisions of chapter 206; specifying that certain
refund provisions shall not apply to the tax; providing eligibility re-

Yeas-115
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Crady
Crotty
Danson
Dantzler
Davis
Deratany
Deutsch

Nays-2
Meffert

Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly

Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds

Richmond
Robinson
Ros
Sample
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Sanderson

The motion was agreed to by the required Constitutional two-thirds
vote and HB 7-A was read the first time by title and referred to the
Committee on Finance & Taxation.

Committee Meetings
On motion by Rep. Thompson, the rules were waived and committees
were authorized to meet in this Special Session as determined by the
Speaker.

On further motion by Rep. Thompson, the rules were waived and the
Speaker was authorized to reschedule regular interim committee meet-
ings which had been agendaed for periods this week when the House
will now be in session.
The following committee meetings for today in this Special Session
were announced: Appropriations at 3:00 p.m.; Finance & Taxation at
1:30 p.m.; Transportation at 1:00 p.m.

OF REPRESENTATIVES March 1, 1983

quirements; assuring municipalities a certain level of receipts; repeal-
ing s. 336.59, Florida Statutes, 1982 Supplement, relating to levy of a
tax for road and bridge purposes; amending s. 129.011(1), Florida Stat-
utes, to conform; amending s. 341.051(3Xb) and (4Xa), Florida Statutes,
relating to financing of public transit projects; deleting a limitation on
funds that may be appropriated from the State Transportation Trust
Fund; providing effective dates.
-was read the first time by title and referred to the Committees on
Finance & Taxation and Appropriations.
Subsequently, on motion by Rep. Drage, without objection, HB 6-A
was withdrawn from further consideration of the House.

By Representative Kutun-
HB 7-A-A bill to be entitled An act relating to county government;
adding paragraph (z) to s. 125.01(1), Florida Statutes, confirming the
authority of county commissions to approve or disapprove issuance of
industrial development bonds upon a request of an industrial develop-
ment authority; providing an effective date.
Rep. Kutun moved that HB 7-A be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call.
The vote was:

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Recessed
On motion by Rep. Thompson, the House recessed at 12:41 p.m. to
reconvene upon call of the Speaker.

Reconvened
The House was called to order by the Speaker at 5:48 p.m. A quorum
was present.

On motions by Rep. Gardner, the rules were waived and-

HR 5-A-A resolution recognizing the week beginning March 6,
1983, as "Women's History Week."
WHEREAS, American women of every race, class, and ethnic background
helped found the nation in countless recorded and unrecorded ways as
servants, slaves, nurses, nuns, homemakers, industrial workers, teachers,
reformers, soldiers, and pioneers, and
WHEREAS, American women have played and continue to play a
critical economic, cultural, and social role in every sphere of our nation's
life by constituting a significant portion of the labor force working in
and outside of the home, and
WHEREAS, American women have played a unique role throughout
our history by providing the majority of the nation's volunteer labor
force and have been particularly important in the establishment of
early charitable, philanthropic, and cultural institutions in the country,
and
WHEREAS, American women of every race, class, and ethnic background
served as early leaders in the forefront of every major progressive social
change movement, not only to secure their own right of suffrage and
equal opportunity, but also in the abolitionist movement, the emancipation
movement, the industrial labor union movement, and the modern civil
rights movement, and
WHEREAS, despite these contributions, the role of American women
in history has been consistently overlooked and undervalued in the
body of American history, and
WHEREAS, a resolution is pending before Congress to designate the
week of March 6th 12th as "Women's History Week," NOW,
THEREFORE,
Be It Resolved by the House of Representatives of the State of Florida:
That the House of Representatives of the State of Florida hereby
recognizes the week beginning March 6, 1983, as "Women's History
Week," and calls upon the people of the State of Florida to observe such
week with appropriate ceremonies and activities.
-was withdrawn from the Committee on Rules & Calendar, read the
second time in full and adopted.

Messages from the Senate

The Honorable H. Lee Moffitt Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required
Constitutional two-thirds vote and passed as amended SB 7-A and
requests the concurrence of the House.
Joe Brown, Secretary
By Senator Scott (by request)-
SB 7-A-A bill to be entitled An act relating to county commissions;
adding s. 125.01(z), Florida Statutes; authorizing the county commissions
to approve or disapprove issuance of industrial development bonds upon
a request of an industrial development authority; providing an effective
date.
Rep. Kutun moved that SB 7-A be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call.
The motion was agreed to by the required Constitutional two-thirds
vote and the bill was read the first time by title. On motions by Rep.
Kutun, the rules were waived and SB 7-A was read the second time by
title and the third time by title. On passage, the vote was:

Yeas-116

The Chair Allen Arnold
Abrams Armstrong Bailey

Bankhead
Bass

Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany
Deutsch
Drage
Dudley
Dunbar
Easley
Evans-Jones

Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun
Lawson
Lehman

Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond

Robinson
Ros
Sample
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Nays-None

Votes after roll call:
Yeas-Clements, Morgan
Nays-Sanderson
So the bill passed and was immediately certified to the Senate.

The Honorable H. Lee Moffitt Speaker
I am directed to inform the House of Representatives that the Senate
has passed SB 2-A and requests the concurrence of the House.

Joe Brown, Secretary

By Senator Beard-
SB 2-A-A bill to be entitled An act relating to the Department of
Transportation; creating s. 334.235, Florida Statutes; requiring the
Auditor General to perform specified performance audits of certain
department functions and processes; requiring that such audits be provided
to the Legislature; providing an appropriation; providing an effective
date.
-was read the first time by title. On motion by Rep. Gustafson, the
rules were waived and the bill was read the second time by title.

Representative Gustafson offered the following amendment:
Amendment 1-On page 1, line 12, strike everything after the enacting
clause and insert: Section 1. Section 334.235, Florida Statutes, is created
to read:
334.235 Performance audits.-The Auditor General shall conduct periodic
performance audits, as defined in s. 11.45, of the following functions
and processes of the department. The audits shall include, at a minimum,
a review of:
(1) CONSULTANT CONTRACTING.-The audit shall include a review
of the need for consultants, the process used to select consultants and
award contracts, the department's administration of contracts, and the
internal review process used to develop contract terms and conditions.
In evaluating the selection and award process, the Auditor General
shall specifically address the relative merits of alternative processes
used by other governmental agencies when contracting for similar work.
In comparing the contracting methods used by the department with
those of other governmental agencies, the Auditor General shall also
make a detailed review of the determination of fees.
(2) CONSTRUCTION CONTRACTS.-The audit shall include review
of construction contract award processes and the internal process used
to develop contract terms and conditions. The audit shall also include a
review of the justification for supplemental agreements, time extensions,

5

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

March 1, 1983

waivers of liquidated damage provisions, and the adequacy of construction
engineering inspections by the department.

(3) QUALITY OF DESIGN PLANS.-The audit shall include an
analysis of the quality of design plans used by the department. The
Auditor General shall compare the relative merits and costs of perform-
ing design work in-house as opposed to contracting with private consul-
tants. The audit shall include an analysis of the cost effectiveness of
consolidating all or part of the department's design functions in a single
unit.
(4) RIGHT-OF-WAY ACQUISITION PROCESS.-The audit shall in-
clude a review of the entire process used to acquire rights-of-way, and,
at a minimum, shall specifically address the appraisal and condemna-
tion processes.
(5) ENFORCEMENT OF OVERWEIGHT LAWS.-The audit shall
include an analysis of the department's enforcement of overweight pen-
alties. The audit shall also include an analysis of the adequacy of the
state's overweight penalties.
(6) INSPECTOR GENERAL'S FUNCTIONS.-The audit shall include
a review of the effectiveness of the department's inspector general
program, and specifically address internal management reviews of con-
sultant contracts and the department's use of internal audit recommen-
dations in the award of contracts. The Auditor General shall also ana-
lyze the frequency with which such internal reviews are conducted and
the department's efforts to implement recommendations made by its
inspector general.
(7) MINORITY PROGRAMS.-The audit shall include a review and
analysis of at least the last five years' performance of the department in
employing minorities and the use of Minority Business Enterprises in
implementing the expenditure of both Federal and State dollars. The
audit should also include a comparison of the department's programs
with those of other states and recommendations for improvements.
The performance audits required by this section shall first be submitted
to the Legislature on or before February 1, 1984. Thereafter, the Audi-
tor General shall make performance audits of the department's func-
tions or programs identified in this section or of other of its functions or
programs whenever directed to do so by the Legislature or the Joint
Legislative Auditing Committee. The Auditor General shall also report
to the Legislature on the efforts made by the department to rectify
problems noted in prior audits.
Section 2. There is hereby appropriated from the State Transpor-
tation Trust Fund to the Auditor General the sum of $258,267 to im-
plement the provisions of this act.
Section 3. This act shall take effect upon becoming a law.

Rep. Gustafson moved the adoption of the amendment, which was
adopted.
On motion by Rep. Gustafson, the rules were waived and SB 2-A, as
amended, was read the third time by title. On passage, the vote was:

Yeas-116

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Crady

Crotty
Danson
Dantzler
Davis
Deratany
Deutsch
Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, M. E.
Hazouri
Healey

Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert

Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond
Robinson
Ros
Sample
Sanderson
Selph
Shackelford
Shelley

Silver
Simon
Simone
Smith
Spaet

Stewart
Thompson
Titone
Tobiassen
Tobin

Upchurch
Wallace
Ward
Watt
Webster

Weinstock
Wetherell
Williams
Woodruff
Young

Nays-None
Votes after roll call:
Yeas-L. R. Hawkins
So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

On motion by Rep. Gustafson, the rules were waived and-
HB 3-A-A bill to be entitled An act relating to transportation;
providing a short title; repealing s. 20.23(2) and (3), Florida Statutes,
relating to the Department of Transportation; providing for legislative
review of the department prior to such repeal; providing for the contin-
gent transfer of funds of the department; providing an effective date.
-was withdrawn from the Committee on Rules & Calendar and taken
up. On further motion by Rep. Gustafson, the rules were waived and HB
3-A was read the second time by title.

The Committee on Transportation offered the following amendment:
Amendment 1-On page 2, line 1, after the comma insert: and after
consideration of all appropriate Auditor General reports,
Rep. Gustafson moved the adoption of the amendment, which was
adopted.

Representative Webster offered the following amendment:
Amendment 2-Strike everything after the enacting clause and
insert: Section 1. This act may be cited as the "Transportation Code
and Policy Review Act."
Section 2. Section 20.23, Florida Statutes, as amended by Chapter
81-209, Laws of Florida, is repealed on July 1, 1984, and shall be
reviewed by the Legislature pursuant to this act.
Section 3. (1) It is the intent of the Legislature that the Legisla-
ture conduct a systematic review of the Department of Transportation
to determine the need for and the benefits derived from the programs
and functions of the department, including but not limited to:
(a) The organizational structure and management of the department.
(b) The composition and jurisdictional boundaries of transportation
districts.
(c) The location of district headquarters.
(d) The allocation of department revenues.
(e) The development and implementation of the department's funded
five-year construction plan.
(f) The review of career service managers as well as senior executive
service managers.
(2) Pursuant to such review, the Legislature shall terminate, modi-
fy, or reestablish the organizational structure of the department and its
programs and functions.
(3) Any act which, as a result of such review, modifies or reestab-
lishes the department and its organizational structure, programs, or
functions, shall schedule the provisions modifying or reestablishing the
department and its organizational structure, programs, and functions
for subsequent repeal and review in accordance with this act within 5
years after the effective date of the act.
(4) In the event the Legislature terminates any program or function
of the department pursuant to such review, any unencumbered funds
relating thereto shall revert to the fund from which they were appro-
priated, or if such fund is terminated, to the General Revenue Fund.
(5) In the event the department is not reestablished by the Legisla-
ture pursuant to such review, all existing powers, duties, functions,
personnel, records, and property of the department shall be transferred
to the Executive Office of the Governor, except as otherwise provided by
law.

6

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Section 4. This act shall take effect upon becoming a law.

Rep. Webster moved the adoption of the amendment, which failed of
adoption. The vote was:

Yeas-37

Bankhead
Brantley
Burrall
Carlton
Casas
Combee
Cortina
Crotty
Danson
Deratany

Nays-82
The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bass
Bell
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Carpenter
Clark
Clements
Cosgrove
Crady
Dantzler
Davis
Deutsch

Drage
Dudley
Dunbar
Easley
Evans-Jones
Grant
Grindle
Hanson
Hawkins, M. E.
Hill

Figg
Friedman
Gardner
Gordon
Gustafson
Hargrett
Harris
Hawkins, L. R.
Hazouri
Healey
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Kelly
Kutun
Lawson
Lehman
Lehtinen

Johnson, R. M.
Jones, D. L.
McEwan
Messersmith
Nergard
Patchett
Richmond
Ros
Sample
Sanderson

Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
Meffert
Metcalf
Mills
Mitchell
Morgan
Murphy
Ogden
Pajcic
Peeples
Press
Ready
Reaves
Reddick

Selph
Shackelford
Shelley
Simone
Watt
Webster
Woodruff

Reynolds
Robinson
Silver
Simon
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Weinstock
Wetherell
Williams
Young

On motion by Rep. Gustafson, the rules were waived and HB 3-A, as
amended, was read the third time by title. On passage, the vote was:

Yeas-117

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany
Deutsch

Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun

Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond
Robinson

Nays- 1
Burrall

Ros
Sample
Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith-
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

7

So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

On motion by Rep. Kutun, the rules were waived and-
HB 4-A-A bill to be entitled An act relating to transportation fi-
nance and administration; adding subsections (21) and (22) to s. 212.02,
Florida Statutes, 1982 Supplement; amending s. 212.05(1), Florida Stat-
utes, 1982 Supplement, and adding subsection (4); amending s. 212.055(1),
Florida Statutes, as amended; amending ss. 125.0165(1) and 212.08(4),
Florida Statutes, 1982 Supplement; creating part II of chapter 212,
Florida Statutes; providing for the imposition of the tax on sales, use,
and other transactions on the sale of motor and special fuels; deleting
provisions which provide for the taxation of fuels used by certain ve-
hicles licensed as common carriers, and vessels, engaged in interstate
or foreign commerce on the basis of the ratio of intrastate to interstate
mileage; providing legislative intent; providing definitions; specifying
that the tax is upon the ultimate retail consumer; providing that the
tax be paid upon the first sale or transfer of title; requiring that the tax
be added to the sale price and stated separately on sales slips and
invoices and prohibiting distributors, dealers, retail dealers, and retail-
ers from claiming that they will absorb the tax; providing penalties;
directing the Department of Revenue to determine the applicable tax
per gallon of fuel annually; requiring retailers to display a notice with
respect to such tax; providing for consolidated reporting of the tax and
taxes due under chapters 206 or 207; providing for the relationship
between parts I and II of chapter 212 and providing for applicability of
specified administrative and penalty provisions of chapter 206 to part II
of chapter 212; exempting dealer to dealer sales of special fuel; provid-
ing for refunds for fuel used for city transit systems, for losses due to
evaporation and shrinkage, for fuel used by a municipality in vehicles
operated by it, and for fuel used for agricultural and commercial fishing
purposes; providing for administration of refunds; requiring a bond
under certain circumstances; requiring permits; providing for records;
providing penalties; providing for transfer of a portion of the revenues
from said tax to the Department of Natural Resources for aquatic weed
control; providing an exemption for gasohol for a specified period; pro-
viding for distribution of the proceeds of the tax to the State Transpor-
tation Trust Fund; requiring that a portion of the proceeds be allocated
for public transit and rail capital projects; providing that the discre-
tionary sales tax which certain charter counties are authorized to adopt
shall not apply to motor and special fuels; amending s. 206.41(1), Flor-
ida Statutes, and repealing subsections (3) and (4); repealing the first
gas tax on motor fuel and designating the second gas tax as the "consti-
tutional gas tax"; renaming the additional seventh-cent tax as the
"county tax on motor fuel" and the additional eighth-cent tax as the
"municipal tax on motor fuel"; directing that conforming statutory
changes be made; amending s. 206.87(1), Florida Statutes, and repeal-
ing subsection (3); providing that the excise tax on special fuel shall be 4
cents per gallon; deleting provisions which specify that the excise tax on
motor and special fuel is on the ultimate consumer, shall be added to
the sale price by the distributor or dealer, and stated separately on bills;
amending ss. 207.003, 207.005(2) and (3), and 207.026, Florida Statutes;
providing for inclusion of the sales tax in the calculation of the tax due
under the Florida Special Fuel and Motor Fuel Use Tax Act of 1981;
excluding the sales tax from a credit thereunder; including distribution
of the sales tax in provisions for allocation of said tax; amending ss.
206.05(1) and 206.90(1), Florida Statutes; revising limits of bond re-
quired of licensed distributors and dealers of motor and special fuel;
amending ss. 206.43(1) and 206.91(1), Florida Statutes; revising the
distributor's and dealer's credits for collecting said taxes on motor and
special fuel; repealing ss. 206.29-206.40, Florida Statutes, which autho-
rize a refund of 4 cents of said taxes on fuel used for city transit systems;
repealing s. 206.415, Florida Statutes, which authorizes an exemption
from the first gas tax for gasohol, and ss. 206.602 and 206.603, Florida
Statutes, which provide for certain reimbursement and refunds with
respect to the gasohol exemption; amending s. 206.42, Florida Statutes;
providing that certain aviation motor fuel is not exempt from the sales
tax; amending s. 206.46, Florida Statutes; specifying that moneys in the
State Transportation Trust Fund shall be used for transportation pur-
poses; repealing ss. 206.50-206.55, Florida Statutes, which authorize a
refund to retail dealers for evaporation and shrinkage; repealing ss.
206.57 and 206.58, Florida Statutes, relating to tax on fuel in reserve
motor vehicle reservoirs and penalties for nonpayment; amending s.
206.625(1), Florida Statutes, and repealing subsection (2); amending ss.
206.64 and 206.70(1), Florida Statutes; repealing ss. 206.65-206.76, Flor-
ida Statutes; deleting references to the first gas tax in provisions relat-

ing to return of tax paid by a municipality on fuel used in vehicles
operated by it and provisions relating to refunds on fuel used for agri-
cultural or commercial fishing purposes; deleting certain administra-
tive provisions; repealing s. 213.11, Florida Statutes, which provides for
transfer of a portion of first gas tax revenues to the Department of

March 1, 1983

8 JOURNAL OF THE HOUSE

Natural Resources for aquatic weed control; amending s. 215.22(1), (2),
and (17), Florida Statutes, and adding subsection (21); authorizing cer-
tain deductions from sales tax revenues on motor and special fuel depos-
ited in the Gas Tax Collection Trust Fund and from the Local Option
Gas Tax Trust Fund; amending s. 339.08, Florida Statutes, 1982 Sup-
plement, and s. 339.081(1Xa), Florida Statutes; providing for use of the
moneys in the State Transportation Trust Fund and for the accounts
therein; amending s. 339.10(2), Florida Statutes; authorizing advances
of proceeds of the sales tax on motor and special fuel; amending s.
339.24(3), Florida Statutes; authorizing expenditure of such proceeds
for roadside parks and similar facilities; amending ss. 18.11(lXf), 123.04(2),
206.45, 206.47, 206.875(2), 206.97, 215.36, 215.74, 336.41(3), 339.083(2),
339.089(1), 344.17, 348.217(10) and (11), 348.219(3Xg) and (k), 348.22(1),
(3Xa), and (4), 348.221(2Xb), 348.222(4) and (5), 348.81(10), and 348.951(10),
Florida Statutes, and s. 215.47(1Xd), Florida Statutes, 1982 Supplement;
revising provisions relating to the excise tax on motor and special fuels,
financial matters, transportation finance, and expressway authorities;
conforming and correcting language; correcting cross references; amend-
ing s. 320.08(3Xd), (4), (5), (6), and (8), Florida Statutes, 1982 Supple-
ment; increasing the license taxes on certain trucks, truck-tractors,
semitrailers, and automobiles and trailers for hire; amending s. 320.20,
Florida Statutes; revising distribution of the proceeds of motor vehicle
license taxes; amending s. 336.021(1) and (2), Florida Statutes, 1982
Supplement; revising provisions which authorize counties to levy an
additional tax on motor and special fuel for transportation purposes.
subject to referendum; renaming the trust fund into which proceeds are
transferred; creating s. 336.025, Florida Statutes; authorizing counties
to impose an additional tax on motor and special fuel to be used for
transportation expenditures by ordinance; providing time limitations;
authorizing the county, municipalities, and independent transit author-
ities to participate in the distribution of proceeds thereof; providing
distribution requirements; providing for notification to the Department
of Revenue and for resolution of disputes; providing for collection and
for application of administrative and penalty provisions of chapter 206;
specifying that certain refund provisions shall not apply to the tax;
providing eligibility requirements; assuring eligible municipalities a
certain level of receipts; repealing s. 336.59, Florida Statutes, 1982
Supplement, relating to levy of a tax for road and bridge purposes;
amending s. 129.011(1), Florida Statutes, to conform; amending s.
341.051(2Xa), (3Xb) and (4Xa), Florida Statutes, relating to financing of
public transit projects; providing limitations on planned department
participation; deleting certain limitations on expenditure and appro-
priation of funds; imposing transitional taxes on certain motor and
special fuel held in inventory on April 1, 1983; providing penalties;
providing for distribution of the proceeds; exempting the Department of
Revenue from certain statutory requirements for a specified period;
amending ss. 316.535(6) and 316.545(1), (3), (4) and (5), Florida Statutes,
and repealing s. 316.545(6) and (7), Florida Statutes; authorizing local
police officers to enforce provisions relating to maximum weights; in-
creasing penalties for violation of such provisions; including local gov-
ernments in provisions relating to liens; providing for use of revenues
from penalties imposed by local governments; removing provisions re-
lating to a board of review and review of penalties imposed for violation
of such provisions; providing an appropriation; providing effective dates.
-was withdrawn from the Committee on Rules & Calendar and taken
up. On further motion by Rep. Kutun, the rules were waived and HB
4-A was read the second time by title.

The Committee on Finance & Taxation offered the following amendment:
Amendment 1-On page 19, lines 19 to 22, strike all of said lines and
insert: (a) Refunds on fuel used for local transit operations.-Any person
who uses motor fuel on which the taxes imposed by this part have been
paid for any system of mass public transportation authorized to operate
within any city, town, municipality, county, or transit authority region
in this state, as distinguished from any over-the-road or charter system
of public transportation, shall be entitled to a refund of said taxes. A
public transportation system or transit system as defined above may
operate outside its limits when such operation outside its limits is found
necessary to adequately and efficiently provide mass public transporta-
tion services for the city, town, or municipality involved. A transit
system as defined above includes demand service that is an integral
part of a city, town, municipality, county, or transit or transportation
authority system but does not include independent taxicab or limousine
operations. "City" or "cities," "county" or "counties," and "authority"
or "authorities" as used in this paragraph includes collectively or indi-

vidually any city, town, municipality, county or transit or transporta-
tion authority organized in this state by virtue of any general or special
law enacted by the Legislature.
Rep. Kutun moved the adoption of the amendment, which was
adopted.

I

(1) Subject to the provisions of this section and pursuant to the
provisions of s. 212.055, the governing authority in each charter county
which adopted a charter prior to June 1, 1976, is authorized to levy a
discretionary additional 1-percent tax on all 3-percent or 5-percent tax-

E OF REPRESENTATIVES March 1, 1983

The Committee on Finance & Taxation offered the following amend-
ment:
Amendment 2-On page 26, lines 1-3, strike all existing language
and insert: (3), unless otherwise provided in the General Appropriations
Act.
Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Finance & Taxation offered the following amendment:
Amendment 3-On page 76, between lines 26 and 27, insert new
Section 63 and renumber: Except to the extent that the Secretary of the
Department of Transportation determines otherwise, not less than 10 per
centum of the amounts authorized to be appropriated under this Act
shall be expended with small business concerns owned and controlled by
socially and economically disadvantaged individuals as defined by sec-
tion 8(d) of the Small Business Act (15 U.S.C. section 637(d)) and rele-
vant subcontracting regulations promulgated pursuant thereto.
Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Finance & Taxation offered the following title
amendment:
Amendment 4-On page 2, line 10, strike "city" and insert: public.
Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Finance & Taxation offered the following title
amendment:
Amendment 5-On page 2, line 25, strike the semicolon and insert:,
unless otherwise provided in the General Appropriations Act;
Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Finance & Taxation offered the following title
amendment:
Amendment 6-On page 7, line 25, after the semicolon insert: pro-
viding that, unless determined otherwise, 10 percent appropriations
authorized by this act shall be expended with small businesses owned
by socially and economically disadvantaged individuals;
Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Appropriations offered the following amendment:
Amendment 7-On page 74, lines 15 through 24, strike all of said
lines and insert: (a) When the excess weight is 500 pounds or less than
the maximum herein provided the penalty shall be $25.00.
(b) Ten cents per pound for each pound of excess weight greater than
500 pounds, but less than or including 10,000 pounds.
(c) Twenty-five cents per pound for each pound of excess weight
greater than 10,000 pounds, but less than or including 15,000 pounds.
(d) One dollar ($1.00) per pound for each pound of excess weight
greater than 15,000 pounds.

Rep. Kutun moved the adoption of the amendment, which was adopted.

The Committee on Appropriations offered the following amendment:
Amendment 8-On page 20, lines 8, 18, and 26, after the word "fuel"
insert: or special fuel

Rep. Kutun moved the adoption of the amendment, which was adopted.

Representative Williams offered the following amendment:
Amendment 9-Strike everything after the enacting clause and in-
sert: Section 1. Subsection (1) of section 125.0165, Florida Statutes,
1982 Supplement, is amended to read:
125.0165 Discretionary sales tax; adoption; application of revenue.-

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

able transactions under the provisions of chapter 212 for the purposes of
development, construction, equipment, maintenance, operation, support-
ive services, and related costs of a fixed guideway rapid transit system.
U-oweeor, the cadsc amount abov $1,0 1 nof any no transaction chall
Pat Lb taxAbl1.

Section 2. Subsection (19) of section 212.02, Florida Statutes, 1982
Supplement, is hereby repealed, and subsections (3), (4), (12), and (16)
and paragraphs (g) and (h) of subsection (6) of said section are amended
to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter shall have the meaning ascribed to them in this section,
except where the context clearly indicates a different meaning:

(3Xa) "Retail sale" or a "sale at retail" means a sale to a consumer
or to any person for any purpose other than for resale in the form of
tangible personal property and includes all such transactions that may
be made in lieu of retail sales or sales at retail. A resale must be in
strict compliance with the rules and regulation, and any dealer mak-
ing a sale for resale which is not in strict compliance with the rules a&d
regulations shall himself be liable for and pay the tax. A dealer may,
through the informal protest provided for in s. 213.21 and the rules of
the Department of Revenue, provide the department with evidence of
the exempt status of a sale. The department shall adopt rules to imple-
ment this act which shall provide that valid resale certificates and
consumer certificates of exemption executed by those dealers or exempt
entities which were registered with the department at the time of sales
shall be accepted by the department when submitted during the protest
period but shall not be accepted in any proceeding under chapter 120
or any circuit court action instituted under chapter 72.
(b) The terms "retail sales," "sales at retail," "use," "storage," and
"consumption" include the sale, use, storage, or consumption of all
tangible advertising materials imported or caused to be imported into
this state. Tangible advertising material includes displays, display con-
tainers, brochures, catalogs, pricelists, point-of-sale advertising, and
technical manuals or any tangible personal property which does not
accompany the product to the ultimate consumer.

(c) The terms "retail sales," "sale at retail," "use," "storage," and
"consumption" do not include -matrialc- ntainr- O ,labl. .ca kso @.r
bags intondcd to be ueod ene time only for packaging tangible personal
property for eale and do not include the sale, use, storage, or consump-
tion of industrial materials for future processing, manufacture, or con-
version into articles of tangible personal property for resale when such
industrial materials become a component or ingredient of the finished
product. Heoweer, Said terms do include the sale, use, storage, or con-
sumption of tangible personal property, including fuels, used and dis-
sipated in fabricating, converting, or processing tangible personal prop-
erty for sale.
(d) The term "gross sales" means the sum total of all retail sales of
tangible personal property as defined herein, without any deduction
whatsoever of any kind or character, except as provided in this chapter.
(4) "Sales price" means the total amount paid for tangible personal
property, including any services that are a part of the sale, valued in
money, whether paid in money or otherwise, and includes any amount
for which credit is given to the purchaser by the seller, without any
deduction therefrom on account of the cost of the property sold, the cost
of materials used, labor or service cost, interest charged, losses, or any
other expense whatsoever. "Sales price" also includes the consideration
for a transaction which requires both labor and material to alter, re-
model, maintain, adjust, or repair tangible personal property. Trade- in
or discounts allowed and takon iat the tim of eal ahall net be o incalud
within tho pu-view of this soubocticn.

(6) "Lease," "let," or "rental" means leasing or renting of living
quarters or sleeping or housekeeping accommodations in hotels, apart-
ment houses, roominghouses, tourist or trailer camps and real property,
the same being defined as follows:

(g) "Lease," "let," or "rental" also means the leasing or rental of
tangible personal property and the possession or use thereof by the
lessee or rentee for a consideration, without transfer of the title of such
property, except as expressly provided to the contrary herein. Provided
that, where two taxpayers, in connection with the interchange of facili-
ties, rent or lease property, each to the other, for use in providing or
furnishing any of the services mentioned in s. 167.431, the term "lease"
or "rental" means only the net amount of rental involved. The- trm
"lenno "lt,+ or "rental" does not mean hourly, daily, or mileage

"or paid by rcacon of thc pre nc of railroad cars Owncd by another on
tho tracko of thc taxpayer.
(h) "Real property" means any interest in the surface of real prop-
erty unless said property is:
1. Aoossessod as griculturl property under 1 93.46 1.
1.2, Used exclusively as dwelling units.
2.3r Property subject to tax on parking, docking, or storage spaces
under s. 212.03(6).

(12) "Tangible personal property" means and includes personal prop-
erty which may be seen, weighed, measured, or touched or is in any
manner perceptible to the senses, including electric power or energy,
boats, motor vehicles as defined in s. 320.01(1), aircraft as defined in s.
330.01, and all other types of vehicles. The term "tangible personal
property" includes dooe net i ncuda stocks, bonds, notos, insurance, or
other @bigatfin -r securities but does not include ;intangible, o r d
ined b/y tho intangible ta. law of tho state; or. pari-mutuel tickets sold
or issued under the racing laws of the state.

(16) The term "admissions" means and includes the net sum of
money aftcr d,,dution ,, f any fcral taxc for admitting a person or
vehicle or persons to any place of amusement, sport, or recreation or for
the privilege of entering or staying in any place of amusement, sport, or
recreation, including but not limited to theaters, outdoor theaters, shows,
exhibitions, games, races, or any place where charge is made by way of
sale of tickets, gate charges, seat charges, box charges, season pass
charges, cover charges, greens fees, participation fees, entrance fees, or
other fees or receipts of anything of value measured on an admission or
entrance or length of stay or seat box accommodations in any place
where there is any exhibition, amusement, sport, or recreation, and all
dues paid to private clubs providing recreational facilities, including
but not limited to golf, tennis, swimming, yachting, and boating facili-
ties. The torm "admission; doo not moan or inalud any charge mado
for ont oring or trying upon any boat or osseol for th1 praiiloge of
admission by any organic ation described in 17c) of the Internal
......... ... .... ._ .. ....... ._ .. .... -..... ..... .... r.

Supplement, is amended to read: d, t a
darce, or c1aoral porfcrmances, cencorts (intrumental and ecal), plays
(with and without music), operas, and roadings, ocean @cienco centors,
muOumsc of science, histerical museums, botanical and zoological gar
deon, and exhibitions of painting, cculpturc, photography, and graphic

Section 3. Subsection (7) of section 212.03, Florida Statutes, 1982
Supplement, is amended to read:
212.03 Transient rentals tax; rate, procedure, enforcement, exemp-
tions.-

(7Xa)
1 ,

Full timo tudeante nrolld in on institution offering nnotexondarv

.ancantion ana ml.tary. poreonnoi curr

tho facilities -o d1ribd in u
impod by thio -- -ction Th
d by this racto h

-oe, c

o.ntly. n act,. i duty who re.ide in
(1) Shall be cmxmpt from tho tax
,%,n" -oL -n u +r%-- ----i A^ + ,n-L

m Wn..m rna. u4 n..um. acGoptoIeo pro T111 T0ml u rnronrimnn
rTho oxmption o ntained in thi ubs,tion nhall apply irrczp ctivc of
any othor provisionss of tr octin. The tax levied by this section shall
not apply to or be imposed upon or collected on the basis of rentals to
any person who resides in any building or group of buildings intended
primarily for lease or rent to persons as their permanent or principal
place of residence.

(b) It is the intent of the Legislature that this subsection provide tax
relief for persons who rent living accommodations rather than own
their homes, while still providing a tax on the rental of lodging facilities
that primarily serve transient guests.

(c) The rental of facilities, including trailer lots, which are intended
primarily for rental as a principal or permanent place of residence is
exempt from the tax imposed by this chapter. The rental of facilities
that primarily serve transient guests is not exempt by this subsection.
In the application of this law, or in making any determination against
the exemption, the department shall consider and be guided by, among
other things:
1. Whether or not a facility caters primarily to the traveling public.
Wh thar loc than. half of the total rental. unite available aro
ocupiod by tonants who havo a continuous residenco in excesC of 3
.m.-nt; and

2.3, The nature of the advertising of the facility involved.

9

c.haxrg, to the eoxtnt tha. t uch charge.... ar subject to the jurisdicti .en o
the UnTited -Statos--- Intr.tato-, C.omm.rco Commission, whon s..uch charges

dCICEb+mbCi+i+-CWI)ICI+J
___iLL1_ ______L _L _11 L____ _____11______1

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(d) The provisions of this subsection shall become effective March 1,
1972, but shall not be construed to exempt taxes on rentals paid, or for
services received, prior to March 1, 1972.

(o) The rental of living

dationa in m.. igra
grant labor ame"

Slabe. s p i_

cnc or mro building cr oNtru4turc, tcnt s, trailers, or vchiclcs, or any
portion therAof, together with the land appzrtaining thereto, cetablishod,
nper.ated r .used a lir;g quart.ors. for cia on al. temporary, or mrirant

Section 4. Subsection (7) of section 212.031, Florida Statutes, 1982
Supplement, as created by chapter 82-207, Laws of Florida, and subsec-
tions (5) and (6) of said section, are hereby repealed, and paragraphs (a)
and (b) of subsection (1) of said section are amended to read:

212.031 Lease or rental of real property.-

(1Xa) It is declared to be the legislative intent that every person is
exercising a taxable privilege who engages in the business of renting,
leasing, or letting any real property unless such property is:

1. nA nseossc as agnrrlntural property undllr i wUjAi b1.

1.2, Used exclusively as dwelling units.

2.3, Property subject to tax on parking, docking, or storage spaces
under s. 212.03(6).

(b) When a lease involves multiple use of real property wherein a
part of the real property is subject to the commercial rental tax herein,
and a part of the property would be excluded from the tax under sub-
paragraphs 1. or, 2., -e. of paragraph (a), the department shall deter-
mine from the lease and such other information as may be available,
that portion of the total rental charge which is exempt from the tax
imposed by this section.

Section 5. Subsection (2) of section 212.04, Florida Statutes, 1982
Supplement, is amended to read:

212.04 Admissions tax; rate, procedure, enforcement.-It is hereby
declared to be the legislative intent that every person is exercising a
taxable privilege who sells or receives anything of value by way of
admissions. For the exercise of such privilege, a tax is levied as follows:

240.533 Women's intercollegiate athletics.-

(4) FUNDING.-

(b) The level of funding and percentage share of an institution's
support for women's intercollegiate athletics attained by the 1980-1981
appropriation shall be the minimum level and percentage maintained
by each institution. In addition to the above amount, an amount equal
to the sales taxes w--hich would be collected and remitted to the state
from admissions to intercollegiate athletic events if th --o;mption pro
",vidod i;n. o1 n04A(2) did not apply shall be utilized by each institution
to support women's athletics.

Section 7. Subsection (1) of section 212.05, Florida Statutes, 1982
Supplement, is amended to read:

212.05 Sales, storage, use tax.-It is hereby declared to be the legis-
lative intent that every person is exercising a taxable privilege who
engages in the business of selling tangible personal property at retail in
this state, or who rents or furnishes any of the things or services
taxable under this chapter, or who stores for use or consumption in this
state any item or article of tangible personal property as defined herein
and who leases or rents such property within the state.

(1) For the exercise of such privilege, a tax is levied on each taxable
transaction or incident, which tax is due and payable, according to the
applicable brackets set forth in s. 212.12, as follows:

(a).U At the rate of 5 percent of the sales price of each item or article
of tangible personal property when sold at retail in this state, computed
on each taxable sale for the purpose of remitting the amount of tax due
the state, and including each and every retail sale. Each occasional or
isolated sale of an aircraft, boat, or motor vehicle of a class or type
which is required to be registered, licensed, titled, or documented in
this state or by the United States Government shall be subject to tax at
the rate provided in this paragraph.

2. Thiso, pagraph dOcO on notn to th 1a f a boeat, b r throu gh
a--j .r.oi.;.tr dor ud-or.T-*thi.. hap to. a r.c.h.ar-^f wh-o V rm V ouch--.

mo than90 days aftor tho ato
bal,,low, d unl.oo thio, llr.

(2Xa) rTh onl priao or actuarl -alue of
plo a of this chapter, be that prioe rem
fd.ral taies, if any, imposed upon aid adm
aon oa.h admigi n ha.ll b. a or ding" to th

(b. .No tax shall. bo loiod on admission

87a 0l

I!Y--- --
state correctional
talent is utilized.

S 0n11 i, junior ig ..n.i,
r eollegrs, public and private:

4 solaook@7 Hiailki;J
nt f Health and 1
utions when only

2.No tax hall be levied on duos, memb,:
charges imposed by not for profit sponsoring
kity or r-oreational facilities. TCo r. ive -- this c
organization or facility muot qualify as a not i
roviciono of s. 501(0X3) of the United States

1 54, as amcndad.
3.No tax shall be levied o
behalf, to any required plnii
participation in the sport errs
a program or activity sponsoo

ipant and- noMt aoa spectator.
A TT- 4.-- -U-11 U- 1-----A

amlono-O
kR .... ..6
i entityk1
R64AXAMI.

sions shall, for the a Obtains from th1
after reductionn of written + +prof that th
and the rato of tax eat outside theo state;

a pur
)ICF

jalonsr rrrithin r90 dayC from th rdiato of nalI
ricy -- --" v-%_r J.- +U,%-_ J-3 1

b e.qR-uiros the p.urohacor to Sign an affid.avit that ho h0 r ad tho
pro..i.on of this section; and

c. Mil koae the at
.o. and ,i In the v +nt tho
.. p wit-'hin 10 days af
.,. wi -thin 10 day-s -a
o .ate th e b e at WW ...I CC "

of th boat and, in
I alm4ision mont of Re'ovnue o

.eC.adi of

ao rL o. ni. pe-rmanoni r1o ..
fail to r vm-: thle boat from thi s ostat

1p"wrm" r. w. .. ...

Sthi ,,tate Wthin 6

of the penalty imposed by s. 2
be waived by tho dzparmznt.

sa _a
o..r altration or p .e
a tax onG the coSt prico
Pr me t .F --- DOP
a penalty to tho DeopartLo
s ponalt- ashall bo in lieu

(b) At the rate of 5 percent of the cost price of each item or article of
tangible personal property when the same is not sold but is used,
consumed, distributed, or stored for use or consumption in this state.

anMadmission paid by a studenta-or.....is (c) At the rate of 5 percent of the gross proceeds derived from the
Cf sp1rt r" rocroatian if t.he stu-ident'S lease or rental of tangible personal property, as defined herein.,aw
rational activity is required as a Pa of tho rntal of motion piotur film whon an admisin is ohargdto
)d by, and under the juisdiction of the viewing such film and exept the ne o renal of amtor vhicle to
n. . d hi. sd a t t o n d a n o ei, a a.a r t ci c p --- .. . .- -o
S.. .. ... .. ... ... .. ... ^ ^ 1 V .. .. V0^ . _J J 4 1 _^ 1_ 10 A..1. ---_

1uch vehicle by the lessor, whn +Ith
- -- i.i- .l -a L-- "---_ -- P --<

I AG 4" Maii Do i@ Gi a on O nGiISSIMon 60 any iimII r
Leag-O championship game.

(a)() No municipality of the state shall hereafter levy an excise tax
on admissions.

(b)() The taxes imposed by this section shall be collected in addition
to the admission tax collected pursuant to s. 550.09, but the amount
collected under s. 550.09 shall not be subject to taxation under this
chapter.

Section 6. Paragraph (b) of subsection (4) of section 240.533, Florida
Statutes, 1982 Supplement, is amended to read:

binMhdbNWIe ka or c- W0a i a n incidntfal Ar germ~z to such businezo.
(d) At the rate of 5 percent of the lease or rental price paid by lessee
or rentee, or contracted or agreed to be paid by lessee or rentee, to the
owner of the tangible personal property.
(e) At the rate of 5 percent on charges for all telegraph messages and
long distance telephone calls beginning and terminating in this state;
on recurring charges to regular subscribers for local telephone service
and for wired television service; on all charges for the installation of
telephonic, wired television, and telegraphic equipment; and on all
charges for electrical power or energy. Telephone and telegraph ser-
vices or.inatina within th-istateo a ndCOmeited osida.thi.a, +tat ..

not,.

0-60

^ .hi

CWILICn

urn nanv nnnonr n

rCa rrar

-r&

to t+hla.t

L.

"lE

Sand-ad ihall not

DFAN

ONO_.-

! ef
LofL

4"--n

-nspna

-WA

4, WT44---l

U"

~ ... ... YT n~r

10

-d

-2 f% n A ro I

;A Au

1 1 1

J

March 1, 1983

originating outside this state and completed within this state are not
taxable. The provisions of s. 212.17(3), regarding credit for tax paid on
charges subsequently found to be worthless, shall be equally applicable
to any tax paid under the provisions of this section on charges for
telephone and telegraph services and electric power subsequently found
to be uncollectible. The word "charge" in this paragraph shall not
include any excise or similar tax lovied by tho Fedoral CMvernment,
any political subdivision of tho stato, or any municipality upon the
purchase or palo of telophono, wired telovi-ion, or toloraph servioo or
electric power, which tax is colloctod by tho ollor from the purchaser.
(f) At the rate of 5 percent on the sale, rental, use, consumption, or
storage for use in this state of machines and equipment and parts and
accessories therefore used in manufacturing, processing, compounding,
producing, mining, or quarrying personal property for sale or to be used
in furnishing communications, transportation, or public utility services.

Section 8. Section 212.052, Florida Statutes, 1982 Supplement, as
created by chapter 82-219, Laws of Florida, is hereby repealed.

Section 9. Subsection (1) of section 212.055, Florida Statutes, as
amended by chapter 82-154, Laws of Florida, is amended to read:
212.055 Discretionary tax; charter counties; administration and
collection.-
(1) Each charter county which adopted a charter prior to June 1,
1976, may levy, subject to the provisions of s. 125.0165, a discretionary
1-percent tax on all 3 or 5 percent taxable transactions under the
provisions of this chapter, oxoopt that tho oaloo amount abhov $1,000 of
my one...... a -Itii lhal not be, taxable.

Section 10. Paragraph (b) of subsection (1) and subsection (5) of
section 212.06, Florida Statutes, 1982 Supplement, are amended to
read:
212.06 Sales, storage, use tax; collectible from dealers; dealer de-
fined; dealers to collect from purchasers; legislative intent as to scope of
tax.-

(1)
(b) Except as otherwise provided, any person who manufactures,
produces, compounds, processes, or fabricates in any manner tangible
personal property for his own use shall pay a tax upon the cost of the
product manufactured, produced, compounded, processed, or fabricated
without any deduction therefrom on account of the cost of material
used, labor or service costs, or transportation charges, notwithstanding
the provisions of s. 212.02(5) defining "cost price." However, fabrication
laborr haIt is not the intention of t hi s chapter to levy a tax upon taqipmengi-t
bandie own personal rone orhtei, producdn, oas a produce i ubprtdus sa
or export, p roviddo ta tapn or motionapioto propardt shl not be onsi

ecred ans orbeing imporugh ted, producedion, or ithr themanufactured for exporciat unless the
tiing,orter, producer, national pmanufactrpourer deliPerrson the smanufae to a licery bunsedilt
orildingr for ethnir owr to thommon carrier for spmeonta outside the
cstatruction orthe saimprovmentby Unitedal propStates mail pato a destax nation outside
the poste;o ort in t he of aircraft ein eorte under thebuilding

(5ae) It is not the intention of this chapter to levy a tax upon tangi-
ble personal property imported, produced, or manufactured in this state
for export, provided that tangible personal property shall not be consid-
ered as being imported, produced, or manufactured for export unless the
importer, producer, or manufacturer delivers the same to a licensed
exporter fexpor voting, or to a common carrier for shipment outside the
state or mails the same by United States mail to a destination outside
the state; or in the case of aircraft being exported under their own
power to a destination outside the continental limits of the United
States, or in the case of parts and equipment installed on aircraft of
foreign registry, by submission to the been department of duly authenticated
copies of an aircraft manifest and a duly signed and validated United
States customs declaration, each showing the departure of the aircraft
and the export of the parts and equipment from the continental United
States; and further with respect to aircraft, the canceled United States
registry of said aircraft; nor is it the intention of this chapter to levy a
tax on radio and television broadcasting, or any sale which the state is
prohibited from taxing under the Constitution or laws of the United
States. Every retail sale made to a person physically present at the time
of sale shall be presumed to have been delivered in this state.
(b)-It is not the intention of this chapter to levy a tax upon the saloe
use, storage, consumption, or distribution in this state, "hothor by the
importer, exporter, or another person, of any telecommunications satel

11

oQausd to bo imported into thio stato for tho purpooo cf export by moans
of launching into nac. This intention is not affocteod b:

T-no dtarution in wnol. olr in part 0n thn satollit or iaunc

SThe failure of a launch to ocur or bo uccoful.
3.Teabeo o n tasoro itet, rpsssin tto ao

.. Thoe ab.n. of n. r.n........r o .f titl to, or. possession othe.. .h. .at
lit; or launch voeh-icle after launch.
41. Anything in this chapter to the contrary.

Section 11. Subsection (5) of section 212.07, Florida Statutes, is
amended to read:
212.07 Sales, storage, use tax; tax added to purchase price; dealer not
to absorb; liability of purchasers who cannot prove payment of the tax;
penalties; general exemptions.-
(5) The gross proceeds derived from the sale in this state of live-
stock, poultry and other farm products, direct from the farm are ex-
empted from the tax levied by this chapter, provided that such sales are
made directly by the producers. The proaduacors shall be entitled to such
exemptions although said livestock so sold in this state may haveo ben
rogisterod with a brodors or registry association prior to a id salo and
although said sale takes place at a livestock how or raco moti;ng, so
long as said sale is made by the original producer and within this stato.
When sales of livestock, poultry or other farm products are made to
consumers by any person, as defined herein, other than a producer, they
are not exempt from the tax imposed by this chapter. The foregoing
exemption shall not apply to ornamental nursery stock offered for retail
sale by the producer.

Section 12. Section 212.08, Florida Statutes, 1982 Supplement, is
amended to read:
212.08 Sales, rental, storage, use tax; specified exemptions.-The
sale at retail, the rental, the use, the consumption, the distribution, and
the storage to be used or consumed in this state of the following tangi-
ble personal property are hereby specifically exempt from the tax im-
posed by this chapter.

(1) EXEMPTIONS; GENERAL GROCERIES.-There shall be exempt
from the tax imposed by this chapter foods and drinks for human
"consumption and candy, but only when the priae t which aiid candy is
Sold ;i 25 cont onr loei. Unless the exemption provided by subsection
(7)(d) paragraph (7) for school lunichos or tho exemption pr-ovided by
paragraph (7-91) for meals provided by certain nonprofit organizations
pertains, none of such items of food and drink shall mean:
(a) Foods and drinks served, prepared, or sold in or by restaurants,
drugstores, lunch counters, cafeterias, hotels, or other like places of
business or by any business or place required by law to be licensed by
the Division of Hotels and Restaurants of the Department of Business
Regulations;
(b) Foods and drinks sold ready for immediate consumption from
vending machines, pushcarts, motor vehicles, or any other form of vehicle;
(c) Soft drinks; or
(d) Foods cooked and prepared on the seller's premises and sold
ready for immediate consumption either on or off the premises.

(2) EXEMPTIONS, MEDICAL.-
(a) There shall be exempt from the tax imposed by this chapter any
product, supply, or medicine dispensed in a retail establishment by a
pharmacist licensed by the state, according to an individual prescrip-
tion or prescriptions written by a practitioner of the healing arts li-
censed by the state; hypodermic needles; syringes; chemical compounds
and test kits used for the diagnosis or treatment of human disease,
illness, or injury; and common household remedies recommended and
generally sold for the relief of pain, ailments, distress, or disorders of
the human body, according to a list prescribed and approved by the
Department of Health and Rehabilitative Services, which list shall be
certified to the Department of Revenue from time to time and included
in the rules promulgated by the Department of Revenue. There shall
also be exempt from the tax imposed by this chapter artificial eyes and
limbs; eyeglasses; dentures; hearing aids; crutches; prosthetic and or-
thopedic appliances; feminine hygiene products, including, but not
limited to, sanitary panties, sanitary belts, sanitary napkins, and tam-
pons; and funerals. Funeral directors shall pay tax on all tangible
personal property used by them in their business.

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

lite or any assoonatod launch vehicle, including compoe nts. o, and
pOas and motor- for., any such satollito or1 launch ve1hiclo, imported or

rr -

1.

I -- I- - -- P L -

^ V I

JOURNAL OF THE HOUSE OF REPRESENTATIVES

March 1, 1983

(b) For the purposes of this subsection, the term "prosthetic and upon an frmative chewing by the k
orthopedic appliances" means any apparatus, instrument, device, or department that + suc items aro uaod
equipment used to replace or substitute for any missing part of the -of ouh expanded hucino- o by not l o
body, to alleviate the malfunction of any part of the body, or to assist
any disabled person in leading a normal life by facilitating such per- o.ian o m. in p
son's mobility. Such apparatus, instrument, device, or equipment shall paragraph 2, a qualifying bui noo
be exempted according to an individual prescription or prescriptions mont for a ,.temporary taix -xemption r
written by a practitioner of the healing arts who is licensed by the state that a n..ow buonos neemptio n or
or a list prescribed and approved by the Department of Health and being ought Upon a t.n.Ati affair.
Rehabilitative Services, which list shall be certified to the Department partmont pvurcuat to oubpara grOap
of Revenue from time to time and included in the rules promulgated by mnt ohll inouce ouh permit.
the Department of Revenue. This subsection shall be strictly construed b. The applicant 1 anll b requir..
and enforced. naa ..ia -aa a a -- .Ma-n

(3) EXEMPTIONS, PARTIAL; CERTAIN FARM EQUIPMENT.-There
shall be taxable at the rate of 3 percent the sale, use, consumption, or
storage for use in this state of self-propelled or power-drawn farm equip-
ment used exclusively by a farmer on a farm owned, leased, or share-
cropped by him in plowing, planting, cultivating, or harvesting crops.
The rental of self-propelled or power-drawn farm equipment shall be
taxed at the rate of 5 percent.

(4) ALCOHOLIC BEVERAGES NOT EXEMPT EXEPY TONS,
TrTlr(r DTr A kT'KT0" fTTID 'Xr0T;r m A v- rrMe A1__

IfQ. Iin a epubc uont auOd
torminod that tho machinery I

tc the c-oatifaction of the-
aoc tho productive"output

S1. or sub~
tho depart
ia -ha~ll Atatio
siomptions
4 by the de
the depart

"1 to maintain all
Upon complotio]
pursuant to cub

tax permit hall b1o ,
apartmentt by crtifi

hiavo 4 yoarc fr-om tho date of ;
audit of oauc purchacoe, notwit

lit onduotod by the departmon
and ocuipment purchacod aw. oxo

-aee-ofks

gisteedd

- .. 1O...
tand ing

+ A^

water (not e-t.
rby a ublic or"
Am-Atar-~i~

i motor fuAls and epocial fuolo on which
206 or chapterr 207. All ot,+hr fu., ar
ed by ohicleo 'which arOc licnceiod ac ,omm
o Commerc. Commicion or1 by tho Civ"il ,

sod b-y ... p
-orl

^ with tho :
.1 purchae.o

d. In tho ovnt a-

qod to transport per-son

npaid tax +n No refund hall be me

liRh that portion of the total urad and conPumed in intrastate moevmont
and oubjet to tax under t.+o lhaptr+. Alcoholic beverages and malt
beverages are not exempt. The terms "alcoholic beverages" and "malt
beverages" as used in this subsection shall have the same meaning
ascribed to them in ss. 561.01(4) and 563.01, respectively. It is deter-
mined by the Legislature that the classification of alcoholic beverages
made in this subsection for the purpose of extending the tax imposed by
this chapter is reasonable and just; and it is intended that such tax be
separate from, and in addition to, any other tax imposed on alcoholic
beverages.

(5) EXEMPTIONS; ACCOUNT OF USE.-

(a) Items; in agricultural u and certain note. There shall be ex-
empt from the tax imposed by this chapter nets designed and used
exclusively by commercial fisheries; feeds for raising poultry and live-
stock on farms, including ra e horoo and all o1 thor hr ho not uoCaod for
agricultural purpoeco, and for feeding dairy cows; fertilizers, insecti-
cides, herbicides, and fungicides used for application on crops or groves;
portable containers used for processing farm products; field and garden
seeds; nursery stock, seedlings, cuttings, or other propagative material
purchased for growing stock; cloth, plastic, and other similar materials
used for shade, mulch, or protection from frost or insects on a farm; and
liquefied petroleum gas or other fuel used to heat a structure in which
started pullets or broilers are raised; however, such exemption shall not
be allowed unless the purchaser or lessee signs a certificate stating that
the item to be exempted is for the exclusive use designated herein.

(b)t Machinery and equipment oed +to increase productive output.

acod for uco in now
or produce for. cral
one hall be exempt
rmativo how-ing by

minO

tv
ta mo

and qualification for oxen

exemptions pro-a-dod in out
ry or equipment purchacoc

mining, or, roceoci op-
oporution, printing or pul
by the Di-ieion of Hotole a
o Regulation, or any firm
und.. or .roduc. for sale it

Sfor w uch taxye% unleoC tho criteria
IbnaraCraph 2. hayC boon mot and

guidolie..r ac t .o the
I produ.tieo output, c...

ipho 1. and 2. do r

Saor other eolid 4
Soil or. gao explo
firmO, any firm c
\*C'L-.--Pr(--- I^C4-Z1L^ T\^-^

meritt
a,4" r
1, pf1o

iwt 'I

the purpoO ot tnfao enomption pro@idecd in oeubaragraphn 1.

and a.. thoe storm rohall havo the following moaning.

I- "Indu tril m Aachir
- +T -3r" ^-IA ^ ;Vn AQoeVV

S@and equipment" n moanc actionn 38
I A\Io, ... V;I.S UrJ.l Ti. n I D ,-" _-

moaurod lby the output+ for 12 continue
ing the completiron of i+natllation of ou]al
thn output+ r the 12 nt:inuouo monti
intanllation. HooTor, if a different+ 12 n
wo-uld more aoouratcly refloot the increo
chinory and equipment p+ urohacd to
oroase in produotiv output may bo m
conti- nuou priod oftim aifc.uch ,time
by the Dopartment of Reycnuo and th
...m...n..rm.nt fc pr duction.. ,ut in r
begin later than years follow ing th c

ode,

ibUA

vuctiye output hall be
Ehn immediately f;, low
nory or euipmant o.+ao
)diatoly preceding .uch
ntinuoue period of timo
r ;..ducti I+. output of ma
an ,,,panion, the in
during that 12 month
i mutually agreed upon

hil

S. .. Jr -GW ... .. .. ..
..., 1..,. ,," ,1,

12

chaco. mad in thic, I

r

itom i
fie m

0 Tv%,&,v-w;,m i -mak ;

d equipment purhiaood for uM o in ox
oc or plant unite swhi ch manufacture
*or sale items oftangible personal prop

-ti-"tv rhai

(

t

-W

QriCIPri

&EAMlla

iw

;r-O4 rd

taaliftyifg-
r|mit r\ a I

S .. UJ ,,7 . .
tioa- BoardR to
cnmmor-1 gaind

61

R krb tnh

pai-s 0

-4WA

by the

---^ ^-- -.---^-0-.-
)perrty in intor
provided here

ring t vi
Iat tho ,1 o of
L -- 4 --'L..-4L

"aef
WA4"

& or-
la a ap

nmet ef

F .r .. .. if i .
at it tococupi
1 T ,-.. k .4 x,
......I-` 4` ``-,
,a+_ .r,;F ;C--

.......

h (

414

Ir
rrl+lC

ii m

w-"

It.ally pro

4n" or. OW

I equipmi

il2~~~ I

We ORi

------ ------- ---- --------- ---------- ------- ----- --

nhviAA

iH

(^*OAl-

"'S-."

a =aall bo-
-aIHOO M f aS

1 K,
:1_ IJ

A I

6. For

1-1- -

.v I

+Uo% 0%.r

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

c~a! ra
se at

ig a faleo affida.it
f any tax imposed
forth in P. 21 .085

,Di,,ablod Amorican Votoran, D.partmnt of Florida, Inc., and itU
auxiliaries, under s. 501(oX)4) of said codo.

(b)(4 Hospital meals and rooms. -Also exempt from payment of the
tax imposed by this chapter on rentals and meals are patients and
inmates of any hospital or other physical plant or facility designed and
operated primarily for the care of persons who are ill, aged, infirm,
mentally or physically incapacitated, or otherwise dependent on special
care or attention.

(c) ProfoSSional ...rvi-A o

1. Also x. -omptd ar profsi.nal. inurancO .or prsnal oric
-transactions which involve sal as inconsIoquontial olomont for which
Hno SOpratC charges arc mado.

(6) EXEMPTIONS; POLITICAL SUBDIVISIONS, COMMUITCA
TIONS.- There shall also be exempt from the tax imposed by this
chapter sales made to the United States Government and; the state.--o
angry county, municipality, or political subdivision aofthic etatoe provided
this exemption shall not insludo wals of tangible personal prpoprty
made to c ntractors employed ither directly or as agents of angry sch
, government or political u,,bdi viion thr1o whon 1suh tangible pr

aon or before August 1,
not inludo waleo, ron
political subdivision or
mont and parts and a
mi.ijcn. or distributi'

_of mahin nd1quip
R the generation, trans

liti-al saubdiviio;n in this t-ato o xcpt saloe, rental,
Sor storage fo-r which bonds or. revenue cortifimcato

The abov cWxoNmptod po
tho sale of information ..rv
mimccgraphcd, multigraphcl

printed matter in any other
owd Qc-rc a- ofm omploy0o ;S, ag.n
aor fiduciary 'apaity or infer
and radio and tclovieion statieQ
thAo Aorvio, of collecting, ce
W-ndr or.- md Aw-i'\ny- fi.>igTn

(f, MagiK n. Thoro shall likowiso eo 1xmpt fron
by this chapter ubcription to magino ntorod as
sold for an a annual or longer poriod ofatime.
I -'I r ...J_ *--'__ 4 A 1 . L .

1Am4:

departments, dul3
" 1" 1sf~f

-are
i; rn

,,i,' L -,-Jniv-T :.L -'alb, A.r-p f-l ren---- ..h. an.. (c) f Guide dogs for the blind. -Also exempt are the sale or rental
admis;s'ionischargd for .viewmingsuc.h film, andchar:gforervices of guide dogs for the blind, commonly referred to as "seeing-eye dogs,"
d ,b.y-. r a oni and the sale of food or other items for said guide dogs.
fo or licns fe. and chargO ..or f s, vide tapoe, and transc.ption. 1. The department shall issue a consumer's certificate of exemption
uod in producing radio or toloviion broadcast. to any blind person who holds an identification card as provided for in s.

413.091 and who either owns or rents, or contemplates the ownership or
(7) MISCELLANEOUS EXEMPTIONS.- rental of, a guide dog for the blind. The consumer's certificate of exemption
shall be issued without charge and shall be of such size as to be capable
(a) Religious charitable, educational, and "vtoran.-There shall be of being carried in a wallet or billfold.
exempt from the tax imposed by this chapter articles of tangible personal
property sold or leased directly to or by nhurcho or sold ori l aed t 2. The department shall make such rules concerning items exempt
nonprofit relies, n it giudu -t nrcti nnrfit chrr iablo institutions from tax under the provisions of this paragraph as may be necessary to
and state hiadquarrs fAor vtera:s' rrg:aniat ions when used in carrying provide that any person authorized to have a consumer's certificate of
on their customary nonprofit religious, nonprofit educational, nonprofit exemption need only present such a certificate at the time of paying for
hfitahbl. er optcr ra Watin activities, including church cemeteries, exempt goods and shall not be required to pay any tax thereon.

(b) Schol o ksi and schccl
^ ---/ ....... ...I ....A.2 .. ....... II d% V

4ie.es

luncheo srrerd to students, in public, parochial, or
opratd for and attended by pupils @Cf grado 1 tl
bulokg and fadl osld or srverd at cnmmunitry nllegsn an.
of higher learning aro taxable.

ion ohall apply to
, study, and school
nonprofit cho.ole
rough 192. School
A other institutions

9~a e4@Q__ __

ox~mption from tax sNhall be stritly defined, limited, and applied in
each category as follo',s:

"4. "Religious institutions" means churches and established physical
places for worship in this state at which nonprofit religious services and
activities are regularly conducted and carried on.

29 "Educational institution-" moans tate tax -.'pportod or parochial,
-t -l ..... L __ ... .. L -,L ___ __ 4._---L- -^ -- -1- ---11 .. .. ..... :4.: .. ... J___._'_

1of Collogo and T

tire

F any part of the utility or fill i
--1. --l-.1_ -_1 1 1-1-_-1_ -__1 1_ ml

) ncai DC rtnamaien -in1
aoxempt utility or. ful

S) Flago. A1o e mpt arc salo- of the flag of th Unitd;+ Stats + nd
the official state flag of Florida.

af-.'
ofd

the
^kg
+^^ n

(d)( Meals provided by certain nonprofit organizations. -There
shall be exempt from the tax imposed by this chapter the sale of prepared
meals by a nonprofit volunteer organization to handicapped, elderly, or
indigent persons when such meals are delivered as a charitable function
by the organization to such persons at their places of residence.

l3. "C _rwg b l c ;_ti ia RIO

a roacona.bl. percentage

4. "Votorano' organizations" moan nationally 1.hartorod veteran'
1ani ation11 holding a current exemption from federal income taL
an p-k f\-tf\ iii onb:T ^ l ^i ~

c.

ani

(n) Aircr a. Aloo oexmpt is
o-- latd .al, of an aircraft to an

Farri'r

"1 i4,140 11

I- 1iai
qwp~r

Ande
",,i

r .e.iner.e

A, Ian]] v

13

reisCB-B
~4jr e

ighti agand
cor-por. at iaas

~;Ci'44ii-~~~ttt~~~ttt~~
Lw1io

FIi

A 1..

rtiem tho ea
activen Uvlior4

1 t1,11ry n +

A

LSCf);l;CL

luln
W-rqo"w

8410-80-4-

H~rf-
, w_
r iTTI

A

Ifo
NWAMAO

T6
A"~

Sby
-Uar
itOD i

I _.

I Qxi d s

fTr:f-t

a1 and oOR

UL-21I

LI

Q

44~i

4l

Ir H

k~X-*-:

%d% 1 e4 1-1 rNr% e

rT u *.,
ad aou

t pro

tf> tVa

4nblG,

1"

:me+_ er frv

r r.

4

. sloll be,.

rv

{-B~--

aHe
n --

OS
U]

.h is 644got,

wCo-

UI1 F 1T rL IIYLI T rl

( n,)aC,,;i
n4-r%^et on

- .,+Ir han,

n+,3mA

f*l T-T --- 1 ..

lr"I
7-z

UL-.*L A I--

S1__ L_-- -1_

JOURNAL OF THE HOUSE OF REPRESENTATIVES

March 1, 1983

()1 "Boilor." fuol. Pun
wastn oil; solid -wastea ma
reoiduei, or .wood bark Uo
compoundirng or- producti
oxnompt from th+ taxnse im
apply +to th ru of boiler i

gac. rcidual oil, reyolod noil, () It i+ tho intent of -+4o
Sa fel coal, or wood, woodl this eubsaction whthnr ae cm
.1 manufacturing, processing, 73 240, Law of Florida, and i
--- 1 '1- -Q- -I I mrv% -2, ex

i-by

Sursn rorelaor

kal Renglation

)d and

e%i- t- I

that noithor _ubo-ieotion (4) nor
)ffcat or aa amandod by chapter
..woon June,4o 22. 1 q973, and JunoT
he tax provided by this chapter

engaged in interstate or foreign oommoroo, oxcpt to the extent provided
S. . . ------ ...-- .. .. th e

by the pro rata formula provided in sub.ection (4) and in paragraph (a).

(9) DAPrTAT TEXEMTTTIONS, VEHICTTTLES ENGAGED IN TKT TTER
STATE OPR FOREIGN COMMERCE. Vhiclo whih are i od a
common canrrir byrr the Int+ertato Cormmrc Commicssion or by the
Ci vil A4ronautic no Unarrd and ar s th arof ud to transport persons or
S. .. .. .. j ... .. .. . .... ... ..... .... ...., ...

(q), Solar energy systoemC and compor
of the tax imposed by this chapter i.
consumption distribution, or storage
state of a solar energy system or any
Oct 0 r .Iaiqil

yto+m -wor- i

S..e....if.....
30, 1989.

Gaonditioning

which h th n

-rom aon -a-r

to ,ws-or h-oat!

jpo

AOn eO -xempt rom pay
sale at rotail, rental,
uod or conumed i
onont thoroof1 Tho Fl
c ry to th- d opa rtm
idr.d .to ho a .solar. 0
b is ropoalod offoctivo

y officirenit dovioa, systems, and compo
systems of wAhich tho energy officiAoncr y
irgy officincy ratio (SEER) gaxcoadrs 10
orgy efficiency ratio (EER) or the foanona]9
Sodoo 8.2 a-d of whiah tho ooofficioo
i 2.8, w aterLr oatin g systems which r
conditioning yenrrrr which utiliso th
hoat pump, or which derivo heat from a hoa
in-- an ..m. re..r/n ..n. un intetm. .

thi r, -apter only to
mnt harllr bothr ration aof
... traveled by tho -arr

ont a S and p aar thsrerf wh
ry- tho total u ed and cc
ua und.ar thisc haptor..
tho Intorstato Coma

itato miloago to int<
Luring tho previous
id at the close of the
month to tho total]
r. U, eod in Florida
Id i-n intrastate mo

* Tho basis of tho tax
Lato or foreign miloago
ral yoar of tho carr;ir,
rrior's fiscal year. This

itablirh that prtion fr
tont and subjc t to tax
as common caiwioro by

diteiaait

Lont. Contr al air
*atio (EER) onr th
n0rn rrat pump rr
[ energy officioncy
_. _i i* . .

(10) PARTIAL EXEMPTION, M
DENT OF ANOTHER STATE. Tho i
usod motor vohicle in this tato to a r
amount equal to the calrs tax wh.
lundor tho 1aw- of tho tato of which

TTEHICLE SOLD TO RESI
rrtod on the sale of a nrw or
nf another s+tat rohll b.on an
I b impose, d on suach oa,,l
-I- ----- ----12- ._---a

energy efficiency ratir

is limited to those Sys
...LH Fl .....1-- .......
i I;.r,1 +-.1 +- +1. ... ..
any system of hoating
include olootrin reosit
Toxempt from tho tax
sotion apply to .tran
July 1, 1985. Porsons

facilities. Nonprofit org
617 which haeo equal:
f. .l ....... .... "I rr. .
Code of 1954, as ame
Theater Program faci
the tax. imposed by thi

(t) Florida Retired

purchase of offico u A.
Florida Retired Educa

a and- -ar _

d primarily for r. sidntial use, and
and air conditioning HAC) which
s as its primary source of lat is nt
his chapter. Th provision of this
ring botwoon January 1, 1980, and
d tlho tax priorA to July 1, 1980, may
-- -- -1 -1 1- -3 ---- .L --,L 6

tiono doeignatoed as .tato
xatione incorporatd in accord
I under e. 501(aX3) of tho
d, and which havo boen dei

iWgto.--.

I th

1 1

Lhea tax .imposed by this chapter ar-
pmont, and 1pli atone made by th

(8) PDAR'T VEXEFPTIONS, SSEe T
OR FOREIGN COMMERCE.

(a) The pale or use of veseeols and parts
porons or property in intotat or foreign c
tho taxoo impoAod in this chapter nly to t
The barir of.th tax rhall be th1 ratio + +intr
hn hei, -t+aa- +-,--a 1lb e th e n a.aof4 .

TO A PETT T TT Tpppy i

-I

o chapter. At tho time of tho sale, tho pure
)d otatomont of his intent to license the eo
is a resident within 10 days of tho sale a
to the State of Florida of a saleo tax in; ai n
__ "_ 1- -1_ _11--

nl1.,11

.(11) A-- --PT EXEMPTION FYABE A-- CRAFT.-
-11 D 1 AIRT AT A I EXUAK13IRTT I T VA l A A " ARCRAFT.

(6)-Tho tax impoBeL

whro identi ansuh airc
and modifications place

man fao tursnern ;h n

eaimpo d n ouh m alo
t wh o 5purhaor io a ro
for-,--n- eeo-ntr.

(c) Tho maximum
o"'eed S ncrncnt nof th.

ft, which s.ale

_ntj in wvh;inh thn

optionn hall only apply if the
ito ;who will not uos the aircraft i]
ido.nt of another t oat+ and uOC

TV. AII t,.z Y I gLzUTV III
1 be ereditedl ftgftma it
sed n Ot sele of stte

u.o. o transport
s hall bo Esubje+ct
it provided heroin.
iloa1-e to intrortato

or foreign iileage travolod by the carrier during tho previous f cral
.. T e rtio wull be l term, td at the el.se of thie caric 's fi eal
yar. T'hi ratio 1sh all bo applied to th+ total purha s of suoh v lr. ,
and part S throf ach mo-nth +to otablich that portion of th total uoeod
and consumed in intratato maovomont and oubjoct to tho tax at tho
""t ... r..t.. t. r r.t to ar". .. .ut the. .ur. s. f fr which

ports of tho vosool upon
and parts thereof used to
foreign commorco aro ho-
and eparato elassificati
ahaptoGr.

rae C

4 ~QtG-Qri4

(d) The purhaoser shall oxo
not a reidont o .f Florida and P..
If the aircraft is subeequently
timeo cf purchno, in violatilon oft
shall be liable for payment of
and shall ho eubject to the
penalty shall be mandatory.

o awen

s, s

ffidav;+it attonti;ng ft
e airvcaft will bo do
,ate within 6 month
,+ ;-rrC rr 1-

[1 uo tax impoz cd by this chapter
Srimpood by 212.12(2), which

.;,.inS of 3 010 1(1) notwith ta
f granted the partial salos tax
11 1 11 allowed to retain a 10 poi
-_ J __ ... .. 1__ '___ 11_ _

option under this
Sdeduetion of tho
Smranufactured by

(b) The partial ox@mption provided for fin this ubction ohall n ot be
lowod unleoB the purchaoer signs an affidavit stating that the itom or
m- to be partially oxemptd arc for tho exAeluivo uo. designated
roin ad otting foth tho oxtont of +oh paial oxmption. Any
roon furnishing a falso affidavit to -uch effect for the purpose of
ding payment of any tax impoCd under thi chapter is subject to- thSo
iraltio oet forth in, o. 1 .13 rand, a otherwi prrovidad by law.

S proviio; of thir chapter

(8X(2) No transactions shall be exempt from the tax imposed by this
chapter except those expressly exempted herein. Except for s. 423.02,
all special or general laws granting tax exemptions, to the extent they
may be inconsistent or in conflict with this chapter, including but not
limited to the following designated laws, shall yield to and be superseded
by the provisions of this subsection: ss. 153.76, 258.14, 315.11, 323.15(6),

14

in-

S1..yhis-, ,
usedby.
S. ai -, P anal -

/ 0; /%O1"[ al

T

1 ;T "r I

c

r

n9

"6I4

46

nnh

:- -ki:_-:::

+I,,

. fiet

-.ff-
1. .

iu1s t JU

ana annJJL.JL
ar .......
B Je JLJ~

ifje UetlSJL lta"JJL 1

L'r..__ _

PA of

1 a or-@ic

r
i

-7

*T^HTfW

J -its l ------ I ..... s....

W4

1'I/I "%11

QP Fri

W-r

"Maq i'.s

%6

i

,i5
I,.

I1

act"urrc af

--i4#F-

linM
risv

SQAQ 0; -YO140

oAn to the j

r-F

E 7 .1 = =17 "

roqu1eo 11-i
"j1,- --

r t Civil 1

e

*-1- f- rn xi i *

purchaser ie a
i thi taton or+. if

.11-a4UI 4 ... 1 -1- 11 --

XTI-"tA I-IMIr'7T'% lrrkT T-l IM A rr' m

. 1 1,, J L 11---.

ROgailtiOn.

JOURNAL OF THE HOUSE]

340.20, 348.65, 348.762, 349.13,374.132, 616.07,623.09, 637.131,637.151,
637.291, and 637.311 and the following Laws of Florida, acts of the year
indicated: s. 31, ch. 30843, 1955; s. 19, ch. 30845, 1955; s. 12, ch. 30927,
1955; s. 8, ch. 31179, 1955; s. 15, ch. 31263, 1955; s. 13, ch. 31343, 1955;
s. 16, ch. 59-1653; s. 13, ch. 59-1356; s. 12, ch. 61-2261; s. 19, ch. 61-2754;
s. 10, ch. 61-2686; s. 11, ch. 63-1643; s. 11, ch. 65-1274; s. 16, ch. 67-1446;
and s. 10, ch. 67-1681.
Section 13. Sections 212.09 and 403.715, Florida Statutes, are hereby
repealed.
Section 14. This act shall take effect October 1, 1983.

Rep. Williams moved the adoption of the amendment, which failed of
adoption.
Representatives Drage, Webster, Woodruff, Crotty, and Messersmith
offered the following amendment:
Amendment 10-Strike everything after the enacting clause and
insert: Section 1. Paragraph (f) of subsection (1) of section 18.11, Flor-
ida Statutes, is amended to read:
18.11 Security to be given.-
(1) The security to be given by such banks as may be designated
under ss. 18.10 and 18.101 shall consist of:
(f) Bonds, notes, or certificates of any county, board, commission,
authority, agency, or other instrumentality of the state which contain a
pledge of, and are solely payable from the 80-percent surplus 2-cent
constitutional iceeend gasoline tax accruing under s. 16, Art. IX of the
State Constitution of 1885, as adopted by the 1968 revised constitution
and s. 9, Art. XII of said revision, provided that such securities have
been approved by the State Board of Administration as to their legal
and fiscal sufficiency.
Section 2. Subsection (2) of section 123.04, Florida Statutes, is amended
to read:

123.04 Qualifications for retirement.-
(2) A board to consist of the Governor, the State Comptroller, and
the State Treasurer shall be authorized and empowered to invest in
bonds of the United States, in bonds the payment of which is secured by
s. 16 of Art. IX of the Constitution of 1885, as adopted by the 1968
revised constitution or by s. 9, Art. XII of said revision, in bonds the
payment of which is secured by s. 18 of Art. XII of the Constitution of
1885, as adopted by s. 9, Art. XII of the 1968 revised constitution, in
county bonds containing a pledge of the full faith and credit of the
county or district involved, provided that such bonds are approved by
the State Board of Administration as to legal and fiscal sufficiency, in
bonds of the Florida State Improvement Commission or any other state
agency, which have been approved as to legal and fiscal sufficiency by
the State Board of Administration and which contain a sole pledge of
the 80-percent surplus 2-cent constitutional seeend gasoline tax accru-
ing under the provisions of s. 16 of Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, or of s. 9, Art. XII of said
revision, or in such other securities in which domestic life insurance
companies are permitted to invest by Florida law any of the funds of the
Judicial Retirement Trust Fund as they may deem necessary and feasible.

Section 3. Subsection (1) of section 206.05, Florida Statutes, is amended
to read:

206.05 Bond required of licensed distributors.-
(1) Each distributor, except a municipality, county, school board, or
special district which is licensed as a distributor under this part, shall
file with the department a bond in a penal sum of not less than $10,000
$3,000 or more than; $100,000 $35,000, said sum to be approximately 3
times the average monthly gas tax paid by, or due from, such distributor
during the preceding 12 calendar months under the laws of this state.
The bond shall be in such form as may be approved by the department,
executed by some surety company duly licensed to do business under
the laws of the state as surety thereon, and conditioned upon the prompt
filing of true reports and the payment by such distributor to the de-
partment of any and all gas taxes which are now or which hereafter
may be levied or imposed by the state, together with any and all
penalties and interest thereon, and generally upon faithful compliance
with the provisions of the gas tax laws of the state. The distributor shall
be the principal obligor, and the state shall be the obligee.

Section 4. Section 206.31, Florida Statutes, 1982 Supplement, is
amended to read:

March 1, 1983

million taxable gallons, which is hereby allowed to the distributor on
account of services and expenses in complying with the provisions of the
law. However, this allowance shall not be deductible unless payment of
tax is made on or before the 20th day of the month as herein required.
The United States post-office date stamped on the envelope in which the

E OF REPRESENTATIVES 15

206.31 Refunds on fuel used for transit systems.-Any person who
uses any motor fuel for a transit system on which the taxes imposed by
part I or part II of this chapter have been paid shall be entitled to a
refund of the first 7 4 cents of such state taxes. However, no refund shall
be authorized unless sworn application therefore containing such infor-
mation as the department may determine is filed with it no later than
January 31 immediately following the year for which refund is claimed.
Section 5 Subsections (1) and (4) of section 206.41, Florida Statutes,
are amended to read:
206.41 Gasoline taxes imposed.-
(1) An excise or license tax of 9 6 cents per gallon, herein termed
"gas tax," is imposed upon every gallon of motor fuel sold in this state,
or brought into this state for use, upon which such tax has not been paid
or the payment thereof has not been lawfully assumed by some person
handling the same in this state. This levy of tax is upon the consumer
but shall be paid upon the first sale or transfer of title, or use, within
this state whether by a distributor or dealer, except as expressly pro-
vided in subsection (2), who shall act as agent for the state in the
collection of said tax whether he be the ultimate seller or not.
(4) The above gas tax is made up of two separate taxes:
(a) State irst gas tax.-A tax of 7 4 cents per gallon for the use of
the Department of Transportation, except as provided in s. 206.625;
(b) Constitutional Seoond gas tax.-A tax of 2 cents per gallon as
levied by s. 16, Art. IX of the Constitution of 1885, as amended, and
continued by s. 9(c), Art. XII of the 1968 Constitution, as amended,
which is therein referred to as the "second gas tax" and which is hereby
designated the "constitutional gas tax".

Section 6. Section 206.415, Florida Statutes, is amended to read:
206.415 Gasohol; exemption from state first gas tax.- The sale or
distribution for use in this state of motor fuel which contains a mini-
mum of 10 percent blend by volume of ethyl alcohol with a purity of 99
percent, commonly known as gasoholl," shall be exempt from the state
fier gas tax levied pursuant to s. 206.41(4Xa), as follows:
(1) Commencing July 1, 1980, each gallon of such gasohol sold in
this state shall be exempt from the entire 7 4 cents of such tax.
(2) Commencing July 1, 1985, each gallon of such gasohol sold in
this state shall be exempt from the first 5 2 cents of such tax. Thereaf-
ter, as of July 1, 1987, the state first gas tax of 7 4 cents per gallon shall
again become applicable pursuant to s. 206.41(4Xa).

Section 7. Section 206.42, Florida Statutes, is amended to read:
206.42 Aviation motor fuel exempt from excise tax.-Each and every
dealer in aviation motor fuel in the state by whatever name designated
who sells aviation motor fuel testing 78 octane number (A.S.T.M. method
D-357-33T) or higher, of such quality not adapted for use in ordinary
motor vehicles, being designed for and sold and exclusively used for
aircraft motors, is exempted from the payment of any and all excise
taxes levied by the state upon such motor fuel, except the tax levied by s.
212.05(1)(g).

Section 8. Subsection (1) of section 206.43, Florida Statutes, is amended
to read:
206.43 Distributor to report to department monthly; deduction.-
The taxes levied and assessed as provided in part I of this chapter
shall be paid to the department monthly in the following manner:
(1) On or before the 20th day of each month the distributor shall
mail to the department verified reports on forms prescribed by the
department of the number of gallons of such products sold by him
during the preceding month and shall at the time pay to the department
the amount of tax computed to be due. However, if the 20th day falls on
a Saturday, a Sunday, or a federal or state legal holiday, returns shall
be accepted if postmarked on the next succeeding workday. The distrib-
utor shall deduct from the amount of tax shown by the report to be
payable an amount equivalent to 1.45 2 percent of the tax on motor
fuels imposed by this part not exceeding 500,000 taxable gallons, and
less an amount equivalent to 0.73 percent of the tax on motor fuels
imposed by this part in excess of 500,000 gallons but not exceeding 1

JOURNAL OF THE HOUSE OF REPRESENTATIVES

March 1, 1983

report is submitted shall be considered as the date the report is received collections for the following fiscal year beginning July 1 and ending
by the department. June 30.

Section 9. Section 206.45, Florida Statutes, is amended to read:
206.45 Payment of tax into State Treasury.-All moneys derived
from the gas taxes imposed by part 1 of this chapter shall be paid into the
State Treasury by the department, for deposit in the Gas Tax Collection
Trust Fund, which fund is created and from which the following trans-
fers shall be made:
(1) The atere first gas tax shall, after withholding and transferring
such funds as are required under the provisions of s. 213.11, and afteo
withholding $50,000 to, bo ucod as a r.o,,;ing cs ash balance in- tho "Gas
Tax Colloteion Tr'ut Fund," ,and- exept as prrided in 206.625, be
transferred into the "State Transportation Trust Fund," which fund is
created for use as provided by law.
(2) The constitutional seeend gas tax shall be remitted to the State
Board of Administration for distribution as provided in the Constitution.
(3) The county additional Rcvcnth cont gas tax collected pursuant to
s. 206.60, as such may be amended by the 1971 Legislature, shall be
distributed as therein provided.
(4) The municipal addition-al eighth cent gas tax collected pursuant
to s. 206.605 shall be distributed as therein provided.

Section 10. Section 206.46, Florida Statutes, is amended to read:
206.46 State Transportation Trust Fund c n.stru-ction, oto., f road.
-All moneys in the State Transportation Trust Fund shall be used for
transportation purposes tho construction and maintnanc of stat+ roads,
as otherwise provided by law, under the direction of the Department of
Transportation, which department may from time to time make requi-
sition on the Comptroller for such funds to- pay for. tho construction and
maintonano, of Ctatn roads. Money from said fund shall be drawn by the
Comptroller by warrant upon the State Treasury pursuant to vouchers
and shall be paid in like manner as other state warrants are paid out of
the appropriated fund against which same are drawn. All sums of
money necessary to provide for the payment of the warrants by the
Comptroller drawn upon said fund are appropriated annually out of the
fund for the purpose of making such payments from time to time.

Section 11. Section 206.47, Florida Statutes, is amended to read:
206.47 Distribution of constitutional see4nd gas tax pursuant to State
Constitution.-
(1) The constitutional seeend gas tax shall be allocated among the
several counties in accordance with the formula stated in s. 16 of Art.
IX of the State Constitution of 1885, as amended, to the extent neces-
sary to comply with all obligations to or for the benefit of holders of
bonds, revenue certificates, and tax anticipation certificates or any
refundings thereof secured by any portion of the constitutional seeend
gas tax allocated under the provisions of s. 16, Art. IX of the State
Constitution of 1885, as amended.
(2) The Department of Revenue will transmit the constitutional see
end gas tax as collected monthly to the State Board of Administration
allocated and distributed to the credit of the several counties of the
state based on the formula of distribution contained in s. 16, Art. IX of
the Constitution of 1885, as amended.
(3) The State Board of Administration will calculate a distribution
of the constitutional second gas tax received from the Department of
Revenue under subsection (2), based on the formula contained in s.
9(cX4), Art. XII of the revised State Constitution of 1968.
(4) The State Board of Administration shall allocate the constitu-
tional eeeeind gas tax beginning with the tax collected January 1969 on
the formula contained in s. 9(cX4), Art. XII of the revised State Consti-
tution of 1968, subject only to the debt service requirements of bonds
pledging all or part of the constitutional oseend gas tax allocated under
the provisions of s. 16, Art. IX of the State Constitution of 1885, as
amended.
(5) The distribution factor, "the tax collected on retail sales or use in
each county," shall be based upon a certificate of the Department of
Revenue of the sales and use tax collected in each county as of June 30
for each fiscal year. The Department of Revenue shall furnish a certifi-
cate to the State Board of Administration on or before July 31 following
the end of each fiscal year, and said certificate shall be conclusive as to
the sales and use tax collected in each county for the prior fiscal year.
The factor based on said certificate shall be applied to the gas tax

(6) The State Board of Administration will calculate a monthly allo-
cation of the constitutional seeend gas tax received from the Depart-
ment of Revenue based on the formula contained in s. 9(cX4), Art. XII of
the revised State Constitution of 1968, and credit to the account of each
county the amount of the constitutional seeend gas tax to be allocated
under said formula.
(7) The gas tax funds credited to each county will be first distributed
to meet the debt service requirements, if any, of the s. 16, Art. IX debt
assumed or refunded by the State Board of Administration payable
from the constitutional seaend gas tax. The remaining gas tax funds
credited to each county are surplus gas tax funds and shall be divided,
80 percent to the Department of Transportation and 20 percent to the
board of county commissioners of the county for the acquisition and
construction of roads. As provided in s. 339.08(4), the department is
authorized to maintain on deposit with the State Board of Administra-
tion all proceeds of the 80-percent surplus of the constitutional second
gas tax.
(8) The State Board of Administration shall retain a reasonable
percentage of the total surplus gas tax in an amount to be determined
by the board in each fiscal year and shall hold said funds in a reserve
account to make any adjustments required for the distribution of the
gas tax for the fiscal year. Funds in the reserve account may be invested
in direct obligations of the United States maturing not later than June
30 of each fiscal year.
(9) The State Board of Administration will, in each fiscal year, dis-
tribute the 80-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 80-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 80-percent
surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the Department of Transportation for use in the county.
(10) The State Board of Administration will, in each fiscal year,
distribute the 29-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 20-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 20-percent
surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the boards of county commissioners for use in the county.
(11) After receiving the gas tax collections for the 12th month of
each fiscal year, the State Board of Administration shall make a com-
plete and total distribution of all earnings on investments and remain-
ing gas tax collected during the fiscal year, taking into account all the
requirements of s. 16, Art. IX of the State Constitution of 1885, as
amended, of bonds pledging all or any portion of the constitutional
seemedd gas tax accruing thereunder, and s. 9(c), Art. XII of the revised
State Constitution of 1968, as amended.
Section 12. Sections 206.50, 206.51, 206.52, 206.53, 206.54, 206.55,
206.57, and 206.58, Florida Statutes, are hereby repealed.
Section 13. The Statutory Revision Division is directed to change
the catchline of s. 206.60, Florida Statutes, to "County tax on motor
fuel" and the catchline of s. 206.605, Florida Statutes, to "Municipal
tax on motor fuel."
Section 14. Subsection (1) of section 206.625, Florida Statutes, is
amended to read:

206.625 Return of tax to municipalities.-
(1) Those portions of the state frst gas tax, imposed by s. 206.41, and
the county additio-na gas tax, imposed by s. 206.60, which result from
the collection of such taxes paid by a municipality on gasoline for use in
a motor vehicle operated by it shall be returned to the governing body of
each such municipality for the construction, reconstruction, and main-
tenance of roads and streets within the municipality.
Section 15. Section 206.64, Florida Statutes, is amended to read:
206.64 Refunds on fuel used for agricultural or commercial fishing
purposes; limitation; claims.-Any person who uses any motor fuel for
agricultural purposes or commercial fishing purposes on which the tax,
as imposed by this part, has been paid shall be entitled to a refund of
the state tax except the 2 cents per gallon gas tax known as the consti-
tutional seeend gas tax and the county se-enth cent gas tax as provided
by s. 206.60. However, no refund shall be authorized unless sworn
applications therefore containing such information as the department

16

JOURNAL OF THE HOUSE]

may determine are filed with it not later than January 31 immediately
following the year for which refund is claimed. When claim is filed after
January 31 and there is presented to the department a justified excuse
for late filing and the last preceding claim has been filed on time, such
late filing may be accepted through February of the year filed. No
refund shall be authorized for purchases of less than 26 gallons at any
one time, and no refund shall be authorized unless the amount due is
for $5 or more in any 12-month period.
Section 16. Subsection (1) of section 206.70, Florida Statutes, is
amended to read:
206.70 When refund claims allowed; procedure; right of refund non-
assignable, exception; fee.-
(1) When the department is satisfied that a refund is proper, it shall
authorize the amount o f tho stat gas tax paid o optr to 2 co nt. por
gallon gao tax .known ao th "ocond ga s tax" and th o re nth. r cont ga
+tax a provided by e. o 6.6, to be refunded as other refunds are made;
and the amount shall be refunded and deducted by it from current gas
tax receipts in its possession. Such refunds shall be allowed only on
motor fuel purchased in quantities of 26 gallons or more and used in
machines, boats, and equipment listed by the claimant in his applica-
tion for refund.
Section 17. Subsection (1) of section 206.87, Florida Statutes, is
amended to read:
206.87 Levy of tax.-
(1) An excise tax of 11 & cents per gallon is hereby imposed upon
every gallon of special fuel used or sold in this state for use. Unless
expressly provided to the contrary in this part, every sale shall be
deemed to be for use in this state. This levy of tax is upon the consumer
but shall be paid upon the first sale or transfer of title within this state
by a dealer, except as expressly provided in this part, who shall act as
agent for the state in the collection of said tax whether he be the
ultimate seller or not.
Section 18. Subsection (1) of section 206.875, Florida Statutes, is
amended to read:
206.875 Allocation of tax.-
(1) All moneys derived from the taxes imposed by this part shall be
paid into the State Treasury by the department for deposit in the Special
Motor Vehicle Fuel Tax Clearing Trust Fund, which fund is created and
from which thc following tranrforo hall bc mado. Aftcr withholding
$10,00n0 frm tho proaood of A4 conte of oaid tax, to bo u.od a sro.rol
;ing eih balano all thor moneys shall be transferred in the same
manner and for the same purpose as provided by law for allocation of
the taxes levied in part I.

Section 19. Subsection (1) of section 206.90, Florida Statutes, is
amended to read:
206.90 Bond required of licensed dealers.-
(1) Every dealer, except a municipality, county, school board or spe-
cial district which is licensed as a dealer under this part, shall file with
the department a bond or bonds in the penal sum of not less than
$10,000 or wt more than $100,000 $35,099. The sum of said bond shall
be approximately 3 times the average monthly special fuels tax paid or
due by such dealer during the preceding 12 calendar months under this
part, with a surety approved by the department, upon which the dealer
shall be the principal obligor and the state shall be the obligee, condi-
tioned upon the faithful compliance with the provisions of this part. If
the sum of 3 times a dealer's average monthly tax is less than $50, no
bond shall be required.
Section 20. Subsection (1) of section 206.91, Florida Statutes, is
amended to read:
206.91 Tax reports; computation and payment of tax.-
(1) For the purpose of determining the amount of tax imposed by s.
206.87, each dealer shall, not later than the 20th day of each calendar
month, mail to the department, on forms prescribed by the department,
monthly reports which shall show inventories, purchases, nontaxable
disposals, and taxable sales in gallons of each type of special fuel,
including, but not limited to, diesel and heating fuel, kerosene, butane
gas, propane gas, and all other forms of liquefied petroleum gases, for
the preceding calendar month. However, if the 20th day falls on a
Saturday, a Sunday, or a federal or state legal holiday, returns shall be

accepted if postmarked on the next succeeding workday. The reports
shall contain or be verified by a written declaration that such report is

March 1, 1983

Section 25. Paragraph (d) of subsection (1) of section 215.47, Florida
Statutes, 1982 Supplement, is amended to read:
215.47 Investments; authorized securities.-Subject to the limitations
and conditions of the State Constitution or of the trust agreement

E OF REPRESENTATIVES 17

made under the penalties of perjury. The dealer shall deduct from the
amount of tax shown by the report to be payable an amount equivalent
to 1.45 2 percent of the tax on special fuels imposed by this part not
exceeding 500,000 taxable gallons, and less an amount equivalent to
0.73 4- percent of the tax on special fuels imposed by this part in excess of
500,000 taxable gallons but not exceeding 800,000 taxable gallons,
which is hereby allowed to the dealer on account of services and ex-
penses in complying with the provisions of this part. This allowance
shall not be deductible unless payment of tax is made on or before the
20th day of the month as herein required.
Section 21. Section 206.97, Florida Statutes, is amended to read:
206.97 Applicability of specified sections of part I.-The provisions
of ss. 206.04, 206.055, 206.07, 206.075, 206.08, 206.09, 206.10, 206.11,
206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.19,
206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
206.26, 206.28, 206.41(5), 206.49, 206.56, 06C.57, 26.58, 206.59, 206.61,
206.62, of part I of this chapter, shall, as far as lawful or practicable,
be applicable to the tax herein levied and imposed and to the collection
thereof as if fully set out in this part II. However:
"(1) "Distributor" means "dealer."
(2) "Motor fuel" means "special fuel."
(3) No provision of any such section shall apply if it conflicts with
any provision of part II of this chapter.
Section 22. Section 213.11, Florida Statutes, is amended to read:
213.11 Gasoline tax; transfer to Department of Natural Resources.
-The Department of Revenue is directed to pay and transfer to the
Department of Natural Resources, or to such other successor agency as
may be charged with controlling noxious aquatic vegetation in this
state, a sum equal to 2 percent of all revenue collected under the state
fet gasoline tax, imposed by chapter 206. However, such revenue
collected under the state fi-s gas tax shall not exceed $2,800,000. Such
sum shall be transferred by the Department of Revenue at the same
time the remainder of the state ist gasoline tax is transferred into the
State Transportation Trust Fund, as provided for in s. 206.45(1). All
funds so transferred to the Department of Natural Resources or other
agency shall be used for eradication, control, and research of water
hyacinths and noxious aquatic vegetation.
Section 23. Subsections (1) and (2) of section 215.22, Florida Stat-
utes, are amended, and subsection (21) is added to said section, to read:
215.22 Certain moneys and certain trust funds enumerated.-The
following described moneys and trust funds, by whatever name desig-
nated, shall be those from which the deductions authorized by s. 215.20
shall be made:
(1) The state Aist gas tax levied pursuant to the provisions of s.
206.41.
(2) The county eaonth cot a-dditional tax upon gasoline or other
like products of petroleum levied pursuant to the provisions of s. 206.60.
(21) All taxes deposited in the Local Option Gas Tax Trust Fund
created pursuant to s. 336.025.
The enumeration of the above moneys or trust funds shall not prohibit
the applicability thereto of s. 215.24 should the Governor determine
that for the reasons mentioned in s. 215.24 said money or trust fund
should be exempt herefrom, as it is the purpose of this law to exempt all
trust funds from its force and effect where, by the operation of this law,
federal matching funds or contributions to any trust fund would be lost
to the state.
Section 24. Section 215.36, Florida Statutes, is amended to read:
215.36 State funds; laws not repealed.-Nothing in ss. 215.31-215.32,
215.34-215.36 shall be construed as repealing ss. 215.20, 215.22 to
215.25, inclusive, or as affecting the proceeds of 2 cents per gallon of the
total tax levied by state law upon gasoline and other like products of
petroleum now known as the constitutional oeoendl gas tax, and upon
other fuels used to propel motor vehicles, placed in the State Treasury
and divided and distributed as required by s. 16 of Art. IX of the
Constitution of 1885 as adopted by the 1968 revised constitution or by s.
9, Art. XII of said revision.

JOURNAL OF THE HOUSE OF REPRESENTATIVES

March 1, 1983

relating to a trust fund, moneys available for investments under ss. system was reclassified by the road board in June 1956, pursuant to the
215.44-215.53 may be invested as follows: provisions of this code.

(1) Without limitation in:
(d) Bonds issued or administered by the State Board of Administra-
tion secured solely by a pledge of all or part of the 2-cent constitutional
eeoend gas tax accruing under the provisions of s. 16, Art. IX of the
State Constitution of 1885, as amended, or of s. 9, Art. XII of the 1968
revised State Constitution.
Section 26. Section 215.74, Florida Statutes, is amended to read:
215.74 Pledge of constitutional second gas tax; consent by counties
and state agency supervising state road system.-Any portion of the
constitutional seeend gas tax provided for and allocated to the account of
each of the several counties by s. 9(c), Art. XII of the State Constitution
may be pledged and used for the payment of bonds issued by the divi-
sion; provided, however, that such funds shall only be pledged and used
with the consent of the state agency supervising the state road system
and the governing body of the county to the account of which such
portion of the constitutional second gas tax is allocated.
Section 27. Subsection (3) of section 336.41, Florida Statutes, is
amended to read:
336.41 Counties; employing labor and providing road equipment;
definitions.-
(3) All construction and reconstruction of roads and bridges, includ-
ing resurfacing, full scale mineral seal coating, and major bridge and
bridge system repairs, to be performed utilizing the proceeds of the 80
percent portion of the surplus of the constitutional second gas tax shall
be let to contract to the lowest responsible bidder by competitive bid,
except for:
(a) Construction and maintenance in emergency situations; and
(b) In addition to emergency work, construction and reconstruction,
including resurfacing, mineral seal coating, and bridge repairs, having
a total cumulative annual value not to exceed 5 percent of its 80 percent
portion of the constitutional eeend gas tax or $50,000, whichever is
greater,
for which the county may utilize its own forces. However, if, after
proper advertising, no bids are received by a county for a specific proj-
ect, the county may use its own forces to construct the project, notwith-
standing the limitation of this subsection. Nothing in this section shall
prevent the county from performing routine maintenance as authorized
by law.

Section 28. Section 339.08, Florida Statutes, 1982 Supplement, is
amended to read:
339.08 Use of gas tax revenue by department.-
(1) The department shall by regulation provide for the expenditure
of the moneys in the State Transportation Trust Fund pro-ood of th.i
first ga an accruing to the Division of Road Operations, in accordance
with its annual budget.

(3Xa) The department may use available funds for the preparation of
preliminary engineering plans with valid cost estimates, which plans
and estimates shall be completed prior to the issuance of any bonds on
all revenue-producing transportation projects. However, the department
shall be reimbursed for the costs incurred for such preparation from the
proceeds of the bond issue.
(b) The department shall not use or pledge the moneys in the State
Transportation Trust Fund procdce f the firct ga+ ta on any revenue-
producing transportation project without legislative approval. This lim-
itation on pledging said moneys tho procadc o f the first gas tax shall in
no way impair the ability of the department or the counties to enter into
covenants to complete transportation projects from all other legally
available funds.
(c) No state bonds shall be sold for any revenue-producing transpor-
tation project if the proceedings authorizing such bonds include a cove-
nant to complete by the department from the moneys in the State Trans-
portation Trust Fund procoods of tho first gac +a until the department
shall have made cost estimates based on the most current information
available after approval of the final environmental impact statement
for such project and shall have determined based on such estimates that
the projected available funds for any such project, excluding the use of
said moneys any procccn fr- m tho firet gac tax pursuant to a covenant
to complete, are sufficient to pay for such project. No additions shall be
made to any revenue-producing project for which a covenant to com-
plete from said moneys the firoA ga. +ta has been made which would
expand the scope of such project unless such additions are specifically
approved by the Legislature. For the purposes of this subsection, "proj-
ect scope" shall mean the terminal points, the number of interchanges,
and grade separations as approved by the Legislature. No contingency
funds in the construction trust fund for any revenue-producing project
for which a covenant to complete from said moneys the" Ar-c gaso ta has
been made shall be expended for any purpose other than such project
until the completion of such project; however, such funds may be ex-
pended for other purposes if permitted by the proceedings authorizing
such bonds and if the department certifies to the Executive Office of the
Governor that such contingency funds are not required for the comple-
tion of the project and are available and sufficient for such other pur-
poses and the Executive Office of the Governor approves such certifica-
tion in writing to the department.
(d) In any lease-purchase agreement, which includes a covenant to
complete by the department from the moneys in the State Transporta-
tion Trust Fund prcE o ,odc e .oth first gae ta, the department shall
provide for the expeditious repayment of any and all costs incurred by
the department as a result of the covenant to complete the transporta-
tion project. Such agreement shall provide for such repayment from
excess tolls or constitutional seeend gas tax proceeds not required for
payment of principal, interest, reserves, and other required deposits for
the bonds and for the annual reimbursement from tolls or other local
moneys or both, to the extent legally available, of all operating and
maintenance costs of the facilities, as provided by the applicable provi-
sions of the State Constitution and the bond proceedings.

) Such r s s l p e tt t u o s m (e) The provisions of subsections (c) and (d) shall not apply to any
(2) Such regulations shall provide that the use of said moneys e revenue-producing project approved by the Legislature prior to July 1,
fi.t gao tax be restricted to the following purposes: 1978.

(a) To pay administrative expenses of the department, including
administrative expenses, incurred by the several state road districts.
(b) To pay the cost of construction of the State Highway System and
State Park Road System, including amounts necessary to match federal
aid funds for such purposes. The department shall also match federal
aid highway funds allocated to the county road and city street systems.
(c) To pay the cost of maintaining the State Highway System and
State Park Road System.
(d) To make such other lawful expenditures of the department for
the payment of which no other funds may be specified, including the
payment of compensation to employees of the Division of Road Opera-
tions except those employees whose jobs are designated as "J" in the
official Florida merit system pay plan for overtime work in excess of 40
hours per week or other accepted standard work week, in cash or by
way of compensatory time as may be prescribed by regulation of the
department. Any other laws in conflict herewith are hereby repealed.
(e) To pay the cost of maintaining state roads which were classified
or maintained as primary roads on January 1, 1956, and not included
by the road board in the state primary highway system when said

(4Xa) Beginning July 1, 1977, the department shall develop and
implement a phased transfer of the administrative responsibility for
construction programs financed by the 80-percent portion of the consti-
tutional second gas tax to the respective counties. In counties of over
100,000 population, this transfer of responsibility shall be made at the
rate of not less than 20 percent per year and shall be completed by July
1, 1980. In counties having less than 100,000 population, there shall be
an orderly transfer of responsibility, but in no case shall the transfer
extend beyond July 1, 1980.
(b) All projects let to construction contract on or before June 30,
1977, shall be completed by the department. If requested by a county,
the department may undertake or complete all stages of a project if it
can be completed through the construction stage by July 1, 1980. Ade-
quate arrangements shall be agreed to between the counties and the
department to ensure that the department has sufficient funds to com-
plete its projects as previously indicated.
(c) The Department of Transportation shall, until July 1, 1980, lend
its assistance, advice, and counsel to the counties, when requested, in
order to assist in the development of a program for the management of
the county road program. This assistance may include such areas as

18

JOURNAL OF THE HOUSE

consultant procurement, right-of-way acquisition, specifications, and
construction inspection. After July 1, 1980, a county may enter into an
agreement with the department to provide for the department to ac-
quire rights-of-way for the county, provided the highway project is to be
funded by the 80-percent portion of the constitutional seeend gas tax
allocated to that county and requires the acquisition of at least 10
parcels of land, the total cost of which will equal or exceed $100,000.
(5) The department is required to maintain on deposit with the
State Board of Administration all proceeds of the 80-percent surplus of
the constitutional second gas tax. The department shall by regulation
provide for the transfer of the proceeds of the 80-percent surplus of the
constitutional seeeii gas tax in each county's account necessary to meet
the current expenditures of the several counties. No county shall sub-
mit a voucher for transfer of funds unless such funds are to reimburse a
prior expenditure or to maintain sufficient funds to meet anticipated
expenditures for the next 60 days. Such transfers shall be processed by
the department within 3 working days of receipt of the county's vouch-
er. Such regulations shall not provide for department approval or con-
trol over county expenditures, but are to provide for routine processing
of transfer vouchers from the State Board of Administration to the
counties and for the investment of said constitutional seend gas tax
funds so as to maximize investment earnings to the counties. The de-
partment shall not charge any fees or allocate department overhead to
the counties for these services.
(6) The department is authorized to advance constitutional second
gas tax trust funds to the Working Capital Trust Fund in an amount
not to exceed $22,500,000. However, nothing herein contained shall in
any way impair the present county road and bridge district bonds,
revenue certificates, or other valid obligations of the respective coun-
ties. The department shall replace the constitutional seeend gas tax
funds in the Working Capital Trust Fund by July 1, 1983. Effective
July 1, 1983, the State Board of Administration shall assume the re-
sponsibilities for distribution of the counties' 80-percent share of the
constitutional oeenf gas tax in the same manner as the 20-percent
share is currently distributed pursuant to s. 206.47; however, the State
Board of Administration shall assure that county funds are made avail-
able to the Department of Transportation to be held in escrow for any
construction underway on behalf of the county pursuant to resolution of
the county governing body.
Section 29. Paragraph (a) of subsection (1) of section 339.081, Flor-
ida Statutes, is amended to read:
339.081 State Transportation Trust Fund; accounts.-
(1) The State Comptroller shall maintain within the State Trans-
portation Trust Fund the following accounts:
(a) The restricted state roads moneys account to which shall be
credited the proceeds of the gas tax taoes referred to in s. 339.08 (3) and
(4). No moneys shall be paid out or transferred from this account except
pursuant to a duly adopted resolution of the appropriate board of county
commissioners which resolution shall be filed with the Comptroller;
provided, however, nothing herein shall prohibit transfers made pursu-
ant to s. 215.18.
Section 30. Subsection (2) of section 339.083, Florida Statutes, is
amended to read:
339.083 County transportation trust fund; controls and administra-
tive remedies.-
(2) The Auditor General shall conduct an audit of each such special
trust fund at such intervals of time as practicable and in accordance
with s. 11.45, to assure that the surplus of the constitutional scond- gas
tax distributed to each county is being expended in accordance with
law. If, as a result of an audit, the Auditor General determines that a
"county has violated the constitutional or statutory requirements for
expenditure of transportation funds, he shall immediately notify the
county. The county shall have an opportunity to respond to the audi-
tor's report within 30 days after the date of written notification to the
county. If the Auditor General refuses to modify or repeal his findings,
the county may have such findings reviewed pursuant to the provisions
of the Administrative Procedure Act, chapter 120. If the findings of the
Auditor General are upheld after exhaustion of all administrative and
legal remedies of the county, no further surplus constitutional scoond
gas tax funds in excess of funds for committed projects shall be distri-
buted to the violating county until the county corrects the matters cited
by the Auditor General and such corrections have been certified by the
Auditor General as having been completed.

Section 31. Subsection (1) of section 339.089, Florida Statutes, is
amended to read:

March 1, 1983

and 80-percent surplus gasoline tax funds accruing in each year to the
Department of Transportation for use in Brevard County under the
provisions of s. 9(cX2), Art. XII of the State Constitution, after deduction
only of any amounts of said gasoline tax funds heretofore pledged by the
Department of Transportation or the county for outstanding obliga-

OF REPRESENTATIVES 19

339.089 Use by counties of the surplus from the constitutional seeend
gas tax.-
(1) Any county which has agreed prior to July 1, 1977, by resolution,
to use the surplus of the constitutional aeeend gas tax to provide a
connecting road to a planned interchange on the interstate system shall
provide such connecting road.
Section 32. Subsection (2) of section 339.10, Florida Statutes, is
amended to read:
339.10 Confirming advances of first gas tax funds to counties; au-
thorizing advances of state gas tax in the future.-
(2) The department, whenever it deems it advisable and in the best
interest of the state because of the financial inability of a county to
provide the necessary funds or in order to anticipate future surplus
gasoline tax funds accruing to the county, may make advances of state
isit gas tax funds to a county for the acquisition of rights-of-way for
roads of the state primary highway system therein or for the construc-
tion of road projects of the state primary highway system therein to be
repaid out of any future accruals to the county of gasoline tax funds to
be expended therein by the county or by the department.

Section 33. Subsection (3) of section 339.24, Florida Statutes, is
amended to read:
329.24 Beautification of roads by department, counties, and cities;
wayside parks; rules and regulations; enforcement; penalty.-
(3) The department is authorized to expend state re gas tax funds
to acquire, by donation or purchase, and to lay out, develop, improve,
operate, and maintain, appropriate roadside or wayside parks, rest
areas, boat ramps, and similar facilities under its jurisdiction at sites
selected by the department.
Section 34. Section 344.17, Florida Statutes, is amended to read:
344.17 Depositories and investments.-All moneys received by the
treasurer of the State Board of Administration, a body corporate under
s. 9, Art. XII of the State Constitution, shall be deposited by him in a
solvent bank or banks, to be approved and accepted for such purposes by
the said board. In making such deposits he shall follow the method for
the deposit of state funds. Each bank receiving any portion of the said
funds shall be required to deposit with the treasurer of said board
satisfactory bonds or treasury certificates of the united States, bonds of
the several states, special tax school district bonds, bonds of any munic-
ipality eligible to secure state deposits as provided by law, bonds of any
county or special road and bridge district of this state entitled to partic-
ipate under the provisions of s. 16, Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, and of s. 9, Art. XII of said
revision, bonds issued under the provisions of s. 18, Art. XII, of the
Constitution of 1885 as adopted by s. 9, Art. XII of the 1968 revised
constitution, or bonds, notes or certificates issued by the Florida State
Improvement Commission or its successors, the Florida Development
Commission and the Division of Bond Finance of the Department of
General Services, which contain a pledge of the 80-percent surplus
2-cent constitutional seefnd gasoline tax accruing under s. 16, Art. IX of
the Constitution of 1885, as adopted by the 1968 revised constitution,
and under s. 9, Art. XII of said revision, which shall be equal to the
amount deposited with said bank. Such security shall be in the posses-
sion of the treasurer of said board or the treasurer of said board is
hereby authorized to accept in lieu of the actual depositing with him of
such security, trust or safekeeping receipts issued by any Federal Re-
serve Bank, or member bank thereof, or by any bank incorporated
under the laws of the United States; provided, however, that the mem-
ber bank or bank incorporated under the laws of the united States shall
have been previously approved and accepted for such purposes by the
State Board of Administration, and provided, further, that said trust or
safekeeping receipt shall be in substantially the same form as that
which the State Treasurer is authorized to accept in lieu of securities
given to cover deposits of state funds.
Section 35. Subsections (10) and (11) of section 348.217, Florida
Statutes, are amended to read:
348.217 Definitions.-As used in part I of this chapter unless the
context clearly indicates otherwise:
(10) "Constitutional eseond gas tax" means and includes the 20-percent

20 JOURNAL OF THE HOUSE

tions, or all other such funds as may otherwise be provided by the
constitution for use in Brevard County.
(11) "County Sevnith onte gas tax" means all the gasoline tax funds
accruing in each year for use in Brevard County under the provisions of
s. 206.60.
Section 36. Paragraphs (g) and (k) of subsection (3) of section 348.219,
Florida Statutes, are amended to read:
348.219 Purposes and powers.-
(3) The authority is hereby granted, and shall have and may exer-
cise all powers necessary, appurtenant, convenient, or incidental to the
carrying out of the aforesaid purposes, including, but without being
limited to, the following rights and powers:
(g) To borrow money and make and issue negotiable notes, bonds,
refunding bonds, and other evidences of indebtedness or obligations,
either in temporary or definitive form, hereinafter in this part some-
times called "bonds," of the authority for the purpose of financing all or
part of the improvement, extension, or construction of the Brevard
County Expressway System and appurtenant facilities, including all
approaches, streets, roads, bridges, and avenues of access for said Brevard
County Expressway System and for any other purpose authorized by
this part, said bonds to mature in not exceeding 40 years from the date
of issuance thereof, and to secure the payment of such bonds or any part
thereof by a pledge of any or all of its revenues, rates, fees, rentals, or
other charges, including all or any portion of the constitutional seeend
gas tax or the county seoeath cent gas tax, or both, and in general to
provide for the security of said bonds and the rights and remedies of the
holders thereof. The pledge of said constitutional second gas tax or said
county e-o--th cent gas tax, or both, and the amount and conditions of
such pledge shall be first approved by the Board of County Commis-
sioners of Brevard County. However, no portion of said constitutional
sesend gas tax or said county seventh c-t gas tax, or both, shall be
pledged for the construction of any project for which a toll is to be
charged unless the anticipated tolls are reasonably estimated by the
board of county commissioners, at the date of its resolution pledging
said funds, to be sufficient to cover the principal and interest of such
obligations during the period when said pledge of funds shall be in
effect.
1. The authority shall reimburse Brevard County for any sums ex-
pended from said gasoline tax funds used for the payment of such
obligations. Any gasoline tax funds so disbursed shall be repaid when
the authority deems it practicable, together with interest at the highest
rate applicable to any obligations of the authority.
2. In the event the authority determines to fund or refund any bonds
theretofore issued by said authority or by said commission as aforesaid
prior to the maturity thereof, the proceeds of such funding or refunding
bonds shall, pending the prior redemption of the bonds to be funded or
refunded, be invested in direct obligations of the United States, and it is
the express intention of this part that such outstanding bonds may be
funded or refunded by the issuance of bonds pursuant to this part,
notwithstanding that part of such outstanding bonds will not mature or
become redeemable until 10 years after the date of issuance of bonds
pursuant to this part to fund or refund such outstanding bonds.
(k) To pledge, hypothecate, or otherwise encumber all or any part of
the revenues, rates, fees, rentals, or other charges or receipts of the
authority, including all or any portion of the constitutional second gas
tax or the county seent e-4onet gas tax, or both, subject to the prior
approval of the Board of County Commissioners of Brevard County as
provided herein, as security for all or any of the obligations of the
authority.
Section 37. Subsections (1) and (4) and paragraph (a) of subsection
(3) of section 348.22, Florida Statutes, are amended to read:
348.22 Bonds of the authority-
(1) The bonds of the authority issued pursuant to the provisions of
this part, whether on original issuance or on refunding, shall be author-
ized by resolution of the members thereof, may be either term or serial
bonds, and shall bear such date or dates, mature at such time or times,
not exceeding 40 years from their respective dates, bear interest at such
rate or rates, not exceeding 8 percent per annum, payable semiannual-

ly, be in such denominations, be in such form, either coupon or fully
registered, carry such registration or exchangeability privileges, be
payable in such medium of payment and at such place or places, be
subject to such terms of redemption and be entitled to such priorities on
the revenues, rates, fees, rentals or other charges or receipts of the
authority, including the constitutional seeend gas tax or the county

I

348.222 Lease-purchase agreement.-
(4) The Department of Transportation, as lessee under such lease-
purchase agreement, is hereby authorized to pay, as rentals thereunder,

E OF REPRESENTATIVES March 1, 1983

seevntk cent gas tax, or both, subject to the prior approval of the Board
of County Commissioners of Brevard County, as provided herein. The
bonds shall be executed either by manual or facsimile signature by such
officers as the authority shall determine, provided such bonds bear at
least one signature which is manually executed thereon, and the cou-
pons attached to such bonds shall bear the facsimile signature or signa-
tures of such officer or officers as shall be designated by the authority
and shall have the seal of the authority affixed, imprinted, reproduced
or lithographed thereon, all as may be prescribed in such resolution or
resolutions.
(3) Any such resolution or resolutions authorizing any bonds here-
under may contain provisions which shall be part of the contract with
the holders of such bonds, as to:
(a) The pledging of all or any part of the revenues, rates, fees,
rentals, including all or any portion of the constitutional ses4nd gas tax
or the county sc-n -oent gas tax, or both, subject to the prior approval
of the Board of County Commissioners of Brevard County, as provided
herein, or other charges or receipts of the authority derived from the
system.
(4) The authority may employ fiscal agents as provided by this part
or the State Board of Administration may, upon request of the authori-
ty, act as fiscal agent for the authority in the issuance of any bonds
which may be issued pursuant to this part, and the State Board of
Administration may, upon request of the authority, take over the man-
agement, control, administration, custody, and payment of any or all
debt services of funds or assets now or hereafter available for any bonds
issued pursuant to this part. The authority may enter into any deeds of
trust, indentures, or other agreements within or without the state, as
security for such bonds, and may, under such agreements, sign and
pledge all or any of the revenues, rates, fees, rentals or other charges, or
receipts of the authority, including the constitutional send gas tax or
the county seventh c-ent gas tax, or both, subject to the prior approval of
the Board of County Commissioners of Brevard County, as provided
herein. Such deed of trust, indenture, or other agreement may contain
such provisions as are customary in such instruments or as the author-
ity may authorize, including, but without limitation, provisions as to:
(a) The completion, improvement, operation, extension, maintenance,
repair, and lease of, or lease-purchase agreement relating to, the Brevard
County Expressway System and the duties of the authority and other,
including the Department of Transportation, with reference thereto.
(b) The application of funds and the safeguarding of funds on han-
dling or on deposit.
(c) The rights and remedies of the trustee and the holders of the
bonds.
(d) The terms and provisions of the bonds or the resolutions author-
izing the issuance of same.

Section 38. Paragraph (b) of subsection (2) of section 348.221, Flor-
ida Statutes, is amended to read:
348.221 Remedies of the bondholders.-
(2) Such trustee, and any trustee under any deed of trust, indenture,
or other agreement, may, and upon written request of the holders of 25
percent, or such other percentage as may be specified in any deed of
trust, indenture, or other agreement aforesaid, in principal amount of
the bonds then outstanding, shall, in any court of competent jurisdic-
tion, in his or its own name:
(b) By mandamus or other suit, action, or proceeding at law or in
equity, enforce all rights of the bondholders under or pursuant to any
lease-purchase agreement between the authority and the Department
of Transportation, including the right to require the Department of
Transportation to make all rental payments required to be made by it
under the provisions of any such lease-purchase agreement, whether
from the Brevard County constitutional seeend gas tax or county seventh
eent gas tax, or both, or other funds of the department so agreed to be
paid and to require the Department of Transportation to carry out any
other covenants and agreements with, or for the benefit of, the bond-
holders and to perform its and their duties under this part.

Section 39. Subsections (4) and (5) of section 348.222, Florida Stat-
utes, are amended to read:

JOURNAL OF THE HOUSI

any rates, fees, charges, funds, moneys, receipts, or income accruing to
the Department of Transportation from the operation of the Brevard
County Expressway System and the constitutional second gas tax or the
county see-nth sent gas tax, or both, and may also pay, as rentals, any
appropriations received by the Department of Transportation pursuant
to any act of the Legislature heretofore or hereafter enacted. However,
nothing herein or in such lease-purchase agreement is intended to, nor
shall this part or such lease-purchase agreement, require the making or
continuance of such appropriations, nor shall any holder of bonds issued
pursuant to this part ever have any right to compel the making or
continuance of such appropriations.
(5) No pledge of said constitutional second gas tax or said county
AoeAnt.h oent gas tax, or both, as rentals under such lease-purchase
agreement shall be made without the consent of Brevard County, evi-
denced by a resolution duly adopted by the board of county commission-
ers of said county at a public hearing held pursuant to due notice
thereof published at least once a week for 3 consecutive weeks before
the hearing in a newspaper of general circulation in the county. Said
resolution, among other things, shall provide that any excess of said
pledged constitutional seeend gas tax or county seventh cent gas tax, or
both, which are not required for debt service or reserves for such debt
service for any bonds issued by said authority shall be distributed
annually to Brevard County as provided by law. The Department of
Transportation shall have power to covenant in any lease-purchase
agreement that it will pay all or any part of the cost of the operation,
maintenance, repair, renewal, and replacement of said system, and any
part of the cost of completing said system, to the extent that the pro-
ceeds of bonds issued therefore are insufficient, from sources other than
the revenues derived from the operation of said system and said consti-
tutional seeend gas tax or said county ev-wnth -ont gas tax, or both. The
Department of Transportation may also agree to make such other pay-
ments from any moneys available to Brevard County, in connection
with the construction or completion of said system, as shall be deemed
by the Department of Transportation to be fair and proper under any
such covenants heretofore or hereafter entered into.
Section 40. Subsection (1) of section 348.81, Florida Statutes, is
amended to read:
348.81 Definitions.-As used in part IV of this chapter, unless the
context clearly indicates otherwise:
(10) "Pasco County gasoline tax funds"means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Pasco County under the provisions of s. 9, Art.
XII of the State Constitution or all such constitutional secondary gas
funds as may otherwise be provided now or hereafter by the constitu-
tion or by statute for use in Pasco County, after deduction only of any
amounts of said gasoline tax funds heretofore pledged by the Depart-
ment of Transportation or the county for outstanding obligations.
Section 41. subsection (10) of section 348.951, Florida Statutes, is
amended to read:
348.951 Definitions.-As used in this part, unless the context clearly
indicates otherwise:
(10) "Seminole County gasoline tax funds" means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Seminole County under the provisions of s. 9,
Art. XII of the State Constitution, or all such constitutional seeendaly
gas funds as may otherwise be provided now or hereafter by the consti-
tution or by statute for use in Seminole County, after deduction only of
any amounts of said gasoline tax funds heretofore pledged by the De-
partment of Transportation or the county for outstanding obligations.
Section 42. Section 320.08, Florida Statutes, 1982 Supplement, is
amended to read:
320.08 License taxes.-Except as otherwise provided herein, there
are hereby levied and imposed annual license taxes for the operation of
motor vehicles and mobile homes, as defined in s. 320.01, and mopeds,
as defined in s. 315.003(2), which shall be paid to and collected by the
department upon the registration or reregistration of the following:
(1) MOTORCYCLES.-
(a) All motorcycles: $12.50 $14 flat.
(b) All motor-driven cycles which are certified by the manufacturer
not to exceed 5 brake horsepower: $12.50 $4.0 flat.

March 1, 1983

es, or automobile wreckers owned and operated by a garage in connec-
tion with its regular business.

(c) All mopeds as defined in s. 316.003(2): $6.25 $5 flat; however, (d) Motor vehicles operated solely as wreckers, owned and operated
annual reregistration shall not be required. by a garage in connection with its regular business: $30 flat.

E OF REPRESENTATIVES 21

(2) AUTOMOBILES FOR PRIVATE USE.-
(a) Antique automobiles: $10 $750 flat. An "antique automobile" is
defined as any passenger automobile manufactured more than 20 years
prior to the current date and equipped with an engine manufactured
more than 20 years prior to the current date or an engine manufactured
to the specifications of the original engine.
(b) Net weight of less than 2,500 pounds: $15.50 flat.
(c) Net weight of 2,500 pounds or more, but less than 3,500 pounds:
$24.00 flat.
(d) Net weight of 3,500 pounds or more: $34.25 flat.
(3) TRUCKS.-
(a) Net weight of less than 2,000 pounds: $15 $12.50 flat.
(b) Net weight of 2,000 pounds or more, but not more than 3,000
pounds: $23 flat.
(c) Net weight more than 3,000 pounds, but not more than 5,000
pounds: $33 flat.
(d) Net weight more than 5,000 pounds: $12.50 flat plus $1.50 per
cwt
(e) Trucks used in citrus groves, known as "goats," and any other
vehicles when used in the field by farmers or in the woods for the purpose
of harvesting a crop, including naval stores, during such harvesting
operations, and which shall not be operated principally upon the high-
ways of the state- $10 $7.50 flat. A "goat" is defined as being a motor
vehicle designed, constructed, and used principally for the transporta-
tion of citrus fruit within citrus groves.
(f) Antique trucks: $10 $7.50 flat. An "antique truck" is defined as
any truck with a net weight of not more than 3,000 pounds manufac-
tured more than 20 years prior to the current date and equipped with
an engine manufactured more than 20 years prior to the current date or
an engine manufactured to the specifications of the original engine.
(4) TRUCK-TRACTORS, FEES ACCORDING TO GROSS VEHICLE
WEIGHT.-
(a) Gross weight less than 35,000 pounds: $440 $240 flat.
(b) Gross weight of 35,000 pounds or more, but less than 44,000
pounds: $500 $3Q flat.
(c) Gross weight of 44,000 pounds or more, but less than 53,000
pounds: $572 $36 flat.
(d) Gross weight of 53,000 pounds or more, but less than 62,000
pounds: $678 $40Q flat.
(e) Gross weight of 62,000 pounds or more: $979 $46 flat.
However, a truck-tractor used exclusively for hauling forestry products
shall, notwithstanding the GVW declared weights, be eligible for a
license plate and for operation within a 150-mile radius of its home
address upon payment of a fee of $240 flat.
(5) SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE
WEIGHT.-
(a) Semitrailers drawn by GVW truck-tractors by means of a fifty-
wheel arrangement, regardless of weight: $10 flat per registration year
or any part thereof. There shall be no reduction for half-year or quarter-
year licenses for trailers in this special class. The minimum-charge law
for issuing license tags shall be inapplicable to the aforesaid special
class.
(b) Motor vehicles, trailers, and semitrailers equipped with machinery
and designed for an exclusive use in the nature of well drilling, excava-
tion, construction, spraying, and like purposes: $32.50 flat.
(c) School buses used exclusively for the purpose of transporting
pupils to and from school or school or church activities or functions
within their own counties: $30 flat. The operators of any motor vehicle
used exclusively for the transportation of pupils to and from school or
school or church activities or functions shall not be charged any sum
greater than that paid by the operators or owners of ambulances, hears-

22

(e) Hearses or ambulances: $30 flat.
(6) AUTOMOBILES FOR HIRE.-
(a) Under nine passengers: $12.50 flat plus $1 per cwt.
(b) Nine passengers and over: $12.50 flat plus $1.50 per cwt.
(7) TRAILERS FOR PRIVATE USE.-
"(a) All two-wheel semitrailers weighing 500 pounds or less: $5 flat
per year or any part thereof. There shall be no reduction for half-year or
quarter-year licenses for trailers in this special class. The minimum-
charge law for issuing license tags shall be inapplicable to the aforesaid
special class.
(b) Net weight over 500 pounds: $2.50 flat plus 75 cents per cwt.
(8) TRAILERS FOR HIRE.-
(a) Net weight not over 1,999 pounds: $2.50 flat plus $1 per cwt.
(b) Net weight 2,000 pounds or more: $10 flat plus $1 per cwt.
(9) RECREATIONAL VEHICLES.-Recreational vehicle-type units
primarily designed as temporary living quarters for recreational, camp-
ing, or travel use, as defined by s. 320.01()(b), other than mobile home
class.
(a) Travel trailers, as defined by s. 320.01(lXb)1.: $20 flat.
(b) Camping trailers, as defined by s. 320.01()(b)2.: $10 flat.
(c) Motor homes, as defined by s. 320.01()(b)4.:
1. Net weight of less than 4,500 pounds: $20 flat.
2. net weight of 4,500 pounds or more: $35 flat.
(d) Truck campers: Chassis-mount campers, as defined by s. 320.01
(1)(b)3.:
1. Net weight of less than 4,500 pounds: $20 flat.
2. Net weight of 4,500 pounds or more: $35 flat.
(10) MOBILE HOMES.-Mobile homes used for housing accommo-
dations, ad defined by s. 320.01(2), other than recreational vehicle class.
(a) Mobile homes not exceeding 35 feet in length: $30 $20 flat.
(b) Mobile homes over 35 feet in length, but not exceeding 40 feet:
$25 flat.
(c) Mobile homes over 40 feet in length, but not exceeding 45 feet:
$30 flat.
(d) Mobile homes over 45 feet in length, but not exceeding 50 feet:
$35 flat.
(e) Mobile homes over 50 feet in length, but not exceeding 55 feet:
$40 flat.
(f) Mobile homes over 55 feet in length, but not exceeding 60 feet:
$45 flat.
(g) Mobile homes over 60 feet in length, but not exceeding 65 feet:
$50 flat.
(h) All mobile homes over 65 feet in length: $80 flat.
(11) DEALER TAGS.-Franchised and independent motor vehicle
dealer, marine boat trailer dealer, and mobile home dealer tags: $12.50
flat.
(12) EXEMPT OR OFFICIAL.-All exempt or official tags: $3 flat.
(13) LOCAL BUSES.-Buses and passenger cars operated wholly
within cities or within 25 miles thereof: $12.50 flat plus $1.50 per cwt.
(14) License plates issued under subsection (4), paragraph (6)(b), and
subsection (13) may be issued for semiannual periods, and no registra-
tion or license fee shall be required to be paid for a semiannual period
during which a vehicle is not registered and is not used. During the first
3 months of semiannual registration period beginning either June 1 or
December 1, the semiannual fee shall be $2.50 more than one-half of the
respective annual amount set forth in this section. The fee for registra-
tion during the fourth month or thereafter of the semiannual period
shall be at the rate of one-sixth of the semiannual amount for the month

of registration and one-sixth of the semiannual amount for each month
of the semiannual registration period succeeding the month of such

March 1, 1983

registration. The fee for registration during the first month of a semi-
annual registration period beginning either December 1 or June 1 shall
be one-half of the respective annual amount set forth in this section.
The fee for registration during the second month thereafter of the
semiannual period shall be at the rate of one-sixth the semiannual
amount for the month of registration and one-sixth of the semiannual
amount for each succeeding month of registration. However, any such
vehicle not registered in this state during the last semiannual period or
subject to such registration may be registered in any month of the
semiannual registration period beginning June 1 or December 1 at the
rate of one-sixth the semiannual amount for the month of registration
and one-sixth of the semiannual amount for each month of the semian-
nual period succeeding the month of registration. The provisions of s.
320.14 do not apply to such vehicles.
(15) The owner of a truck-tractor and semitrailer combination found
to be loaded with more weight than declared shall be required to pay
the difference between actual tag fees paid and the required tag fee for
the proper GVW plus a civil penalty of $50.
Section 43. Section 320.20, Florida Statutes, is amended to read:
320.20 Disposition of license moneys.-The revenues derived from
the licensing of motor vehicles, excluding those collected and distri-
buted under the provisions of s. 320.081, shall be distributed monthly,
as collected, to the following funds:
(1) The first proceeds, to the extent necessary to comply with the
provisions of s. 18 of Art. XII of the State Constitution of 1885, as
adopted by s. 9(d), Art. XII, 1968 revised constitution, and the addi-
tional provisions of s. 9(d) and s. 236.602, shall be deposited in the
district Capital Outlay and Debt Service School Trust Fund.
(2)(3) $ million The reminder of such revenues shall be deposited
in the Advanced Construction Interstate Revolving Trust Fund to be
expended solely for the completion of the interstate highway system
pursuant to an agreement with the Federal Government providing for
repayment of such funds on the appropriate matching basis.
(3)(2 The remainder Thirty o six and fi tnthr prcnt-+ of such reve-
nues shall be deposited in the State Transportation Trust Fund.
Section 44. Subsections (1) and (2) of section 336.021, Florida Stat-
utes, 1982 Supplement, are amended to read:
336.021 County transportation system; levy of voted gas tax on motor
fuel fuols and special fuel fiiel.-
(1) Any county in the state, in the discretion of its governing body
and subject to a referendum, may impose, in addition to all other taxes
required or allowed by law, a 1-cent voted gas tax upon every gallon of
motor fuel and special fuel sold in such county and taxed under the
provisions of chapter 206, for the purpose of paying the costs and ex-
penses of establishing, operating, and maintaining a transportation
system and related facilities and the cost of acquisition, construction,
reconstruction, and maintenance of roads and streets. The governing
body of the county may provide that the referendum be worded to limit
the number of years such tax will remain in effect. The governing body
of the county may, by joint agreement with one or more of the munici-
palities located therein, provide for these transportation purposes and
the distribution of the proceeds of this tax within both the unincorpo-
rated and incorporated areas of the county. The tax shall be collected in
the same manner as all other gas taxes pursuant to chapter 206 and
shall be returned monthly to the county where collected. The provisions
for refund provided in ss. 206.29, 206.50, 206.625y and 206.64 shall not
be applicable to such tax levied by any county.
(2) The additional tax collected by the department pursuant to sub-
section (1) shall be transferred to a Voted Gas LccaI Tran-portation Tax
Trust Fund, which fund is created for distribution to the county in
which the tax was collected as provided for in subEoction (1). The de-
partment shall have the authority to prescribe and publish all forms
upon which reports shall be made to it and other forms and records
deemed to be necessary for proper administration and collection of the
tax levied by any county and shall promulgate such rules as may be
necessary for the enforcement of this section, which rules shall have the
full force and effect of law. Each distributor of motor fuCo and doaler of
opocial f.ril nhall n .orn +bnf.r th 0th day of mt onth, n i.. a report and
fallo on Saturday, Sunday, or a fcdoral or otato logal holiday, tho report
call bo accoptod if potmarkcd by tho Unit1 d Statoc Poet Offico on ,tho
noxt uoocd, ing :workday. The sections of chapter 206, including, but
not limited to, timely filing of reports and tax collected, suits for collec-

tion of unpaid taxes, department warrants for collection of unpaid taxes,
penalties, interest, retention of records, inspection of records, liens on

JOURNAL OF THE HOUSE OF REPRESENTATIVES

JOURNAL OF THE HOUSE OF REPRESENTATIVES

property, foreclosure, and other sections relating to enforcement and
collection shall also apply to the tax authorized in this section.

Section 45. Section 336.025, Florida Statutes, is created to read:
336.025. County transportation system; levy of local option gas tax
on motor fuel and special fueL-
(1) Any county in the state, at the discretion of its governing body,
may by ordinance impose, in addition to all other taxes required or
allowed by law, a 1 or 2 cent local option gas tax upon every gallon of
motor fuel and special fuel sold in such county and taxed under the
provisions of chapter 206, for the purpose of paying the costs and ex-
penses of establishing, operating, and maintaining a transportation sys-
tem and related facilities and the cost of acquisition, construction, recon-
struction, and maintenance of roads and streets. The governing body of
the county may limit the number of years such tax will remain in effect,
and shall establish, by a renegotiable joint agreement of not more than 5
years with one or more of the municipalities located therein representing
a majority of the incorporated area population within the county, a
distribution formula for dividing the proceeds of the tax among the
county government and all eligible municipalities within the county. The
tax shall be collected in the same manner as all other gas taxes pursuant
to chapter 206 and shall be returned monthly to the county where collect-
ed The provisions for refund provided in ss. 206.625 and 206.64 shall
not be applicable to such tax levied by any county.
(2) The additional tax collected by the department pursuant to sub-
section (1), less the service charge provided in s. 215.20, shall be transfer-
red to a Local Option Gas Tax Trust Fund, which fund is created for
distribution to county and municipal governments within the county in
which the tax was collected. The department shall have the authority to
prescribe and publish all forms upon which reports shall be made to it
and other forms and records deemed to be necessary for proper adminis-
tration and collection of the tax levied by any county and shall promul-
gate such rules as may be necessary for the enforcement of this section,
which rules shall have the full force and effect of law. The sections of
chapter 206, including, but not limited to, timely filing of reports and tax
collected, suits for collection of unpaid taxes, department warrants for
collection of unpaid taxes, penalties, interest, retention of records, inspec-
tion of records, liens on property, foreclosure, and other sections relating
to enforcement and collection shall also apply to the tax authorized in
this section.
(3) Notwithstanding the provision of subsection (1) requiring a joint
agreement the tax authorized herein may be levied absent such agree-
ment if the proceeds are divided among the county government and all
eligible municipalities within the county utilizing the formula provided
in s. 218.62, provided&
(a) The proportion of the local option gas tax received by a county
government based on two-thirds of the incorporated area population
shall be deemed countywide revenues and shall be expended only for
countywide programs. The remaining county government portion shall
be deemed county revenues derived on behalf of the unincorporated area
but may be expended on a countywide basis.
(b) Municipalities shall expend their portions of the local option gas
tax only for municipality-wide programs.
(4) Only those local governments eligible for participation in the dis-
tribution of moneys under parts II and VI of chapter 218 shall be eligible
to receive moneys under this section.
(5) In no event shall an eligible municipality receive less moneys
under this section in any fiscal year than it received in fiscal year 1982-1983
under s. 336.59.

Section 46. Section 336.59, Florida Statutes, as amended by chap-
ters 82-28 and 82-226, Laws of Florida, is hereby repealed.

Section 47. Subsection (1) of section 129.011, Florida Statutes, is
amended to read:
129.011 Consolidation of funds.
(1) In order to simplify and otherwise improve the accounting sys-
tem provided by law and to facilitate a better understanding of the
fiscal operation of the county by the general public, the board of county
commissioners may, by resolution duly adopted, consolidate any of its
separate budgetary funds into a single general fund, except that the
ro.ad and bridge; +tax hall bo Inrreod undor 336 59 oand all revenue and

expenditures of the county transportation trust fund established pursu-
ant to s. 339.083 shall be shown as a separate budgetary fund.

Section 48. Paragraph (b) of subsection (3) and paragraph (a) of
subsection (4) of section 341.051, Florida Statutes, are amended to read:
341.051 Administration and financing of public transit programs
and projects.-
(3) APPROPRIATION REQUESTS.-
(b) Unless otherwise authorized by the Legislature, the department
is prohibited from entering into any agreement or contract for any
public transit project which would result in the ultimate expenditure or
commitment of state funds in excess of $5 million. Any fund in OKxocc
of $5 million call bo appropriated from a ro.Vonuo 4ourco other than tho
State Tranoportation Truct Fund, unloec nther"'To authnriaod by the
Legishaturo.
(4) PROJECT ELIGIBILITY.-Any project necessary to carry out
those duties and responsibilities enumerated in s. 341.41 is eligible for
expenditure of state funds in accordance with fund participation rates
established herein, subject to the following conditions:
(a) Unless otherwise authorized by the Legislature, the department
is prohibited from entering into any agreement or contract for any
public transit project which would result in the ultimate expenditure or
commitment of state funds in excess of $5 million. Any fundc in xncdoC
of $5 million chall bo appropCriatd from a re onuc courCo othor than the
Stato wrOansportation ust Fund, unless othorwiso authoriod by tho

Section 49. (1) This section and sections 1 through 42 of this act
shall take effect June 1, 1983.
(2) Section 43 of this act shall take effect
(3) Sections 44, 45, and 48 of this act shall take effect July 1, 1983,
except that no tax shall be levied under s. 336.025, Florida Statutes, as
created by section 45 of this act, prior to September 1, 1983.
(4) Sections 46 and 47 of this act shall take effect October 1, 1983.

Rep. Drage moved the adoption of the amendment. On motion by Rep.
Bell, the amendment was laid on the table. The vote was:

Yeas-81

Abrams
Armstrong
Arnold
Bailey
Bass
Bell
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Carlton
Carpenter
Clark
Clements
Combee
Dantzler
Davis
Deutsch
Dudley
Dunbar

Nays-37
Allen
Bankhead
Brantley
Burrall
Casas
Cortina
Cosgrove
Crady
Crotty
Danson

Figg
Friedman
Gardner
Gordon
Gustafson
Hargrett
Harris
Hawkins, L. R.
Hazouri
Healey
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Kutun
Lawson
Lehman
Lehtinen
Lewis

Deratany
Drage
Easley
Evans-Jones
Grant
Grindle
Hanson
Hawkins, M. E.
Hill
Johnson, R. M.

Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
Meffert
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Peeples
Press
Ready
Reaves
Reddick

Jones, D. L.
Kelly
McEwan
Messersmith
Patchett
Reynolds
Richmond
Ros
Sample
Sanderson

Robinson
Shackelford
Silver
Simon
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Weinstock
Wetherell
Young

Selph
Shelley
Simone
Watt
Webster
Williams
Woodruff

Representative Friedman offered the following amendment:
Amendment 11-On page 25, lines 30 and 31, and on page 26, line 1,
strike all of said lines and insert: for any public transportation purpose.

23

March 1, 1983

24

JOURNAL OF THE HOUSE OF REPRESENTATIVES

One-half of these moneys shall be deposited to the Local Government
Transportation Trust Fund, which is hereby created for the purpose of
distributing such funds to public transit operators to be used for any
public transportation purpose. For the purposes of this paragraph,
"public transit operators" are local government entities, including cities,
counties, and authorities, which provide ground transit services to the
general public on a regular route and predictable basis. Based on this
definition, the Department of Transportation shall annually certify those
public transit operators which are eligible to receive funds, and the
amount each may receive, under this paragraph.
1. These funds shall be distributed as follows:
a. One-half to public transit operators based on the ratio of the total
resident population of the jurisdiction encompassed in the transit opera-
tor's maximum permissible service area, as compared to the statewide
resident population of all jurisdictions served by public transit operators,
and
b. One-half to public transit operators in proportion to the ratio of
each operator's individual share of U. S. Department of Transportation
Urban Mass Transit Formula Grant Programs, Section 5 and Section
18, or their successor programs, as a percentage of those grants received
by all certified public transit operators in the state. If such federal grants
are terminated, the disbursement shall be distributed in the manner
provided in subparagraph a.
2. The Department of Transportation shall develop reasonable opera-
tional efficiency standards which may include, but not be limited to, such
factors as farebox recovery rates or administrative and labor costs as a
ratio to total budget. However such standards shall take into account
exceptional circumstances or operating environments that an individual
property might have. Each transit property must meet these operational
efficiency standards in order to be declared eligible by the Department of
Transportation to receive funds from the Local Government Transporta-
tion Trust Fund.
3. The Department of Transportation shall require the certified pub-
lic transit operators receiving funds under this paragraph to account for
their expenditures and maintain an annual local contribution of funds to
be used for noncapital expenses. This annual local contribution shall be
at least equal to the average of the transit fares and local funds dedicated
to support public transit operations provided in the previous 2 years,
excluding amounts provided for capital acquisitions, and must at least
be equal to state funds distributed to them under this subparagraph.
4. The Department of Transportation may distribute a portion of
those funds contained in the Local Government Public Transportation
Trust Fund to eligible governmental paratransit operators. Eligibility
requirements shall be adopted by rule by the department; however, a total
of no more than 2 percent of the funds contained within the Local Gov-
ernment Public Transportation Trust Fund may be distributed or used
for paratransit purposes.
5. Funds received from the Local Government Public Transportation
Trust Fund shall be expended by a local governmental entity within 3
years after date of distribution. If the funds are not expended within such
3-year period, the funds shall be returned and redistributed according to
the formula in subparagraph 1.
The distribution of this allocation shall

Rep. Friedman moved the adoption of the amendment, which failed of
adoption.

REP. HODGES IN THE CHAIR

Representatives Gardner and R. M. Johnson offered the following
amendment:
Amendment 12-On page 13, lines 5-20, strike all of said lines and
insert: chapter 2n06 r c.haptr 207. All other fuels are taxable, except
that those used by vehicles which are licensed as common carriers by
the Interstate Commerce Commission or by the Civil Aeronautics Board
to transport persons or property in interstate or foreign commerce and
vessels used to transport persons or property in interstate or foreign
commerce are taxable only to the extent provided herein. The basis of
the tax shall be the ratio of intrastate mileage to interstate or foreign
mileage traveled by the carrier during the previous fiscal year of the
carrier, such ratio to be determined at the close of the carrier's fiscal
year. This ratio shall be applied each month to the total purchases made
in this state of gasoline and other fuels to establish that portion of the

total used and consumed in intrastate movement and subject to tax
under this chapter. Alcoholic beverages and malt beverages

March 1, 1983

Rep. Gardner moved the adoption of the amendment. On motion by
Rep. Ogden, the amendment was laid on the table. The vote was:

Yeas-67

The Chair
Armstrong
Arnold
Bailey
Bass
Bell
Bronson
Brown, T. C.
Burnsed
Carpenter
Clark
Combee
Dantzler
Davis
Dunbar
Figg
Gordon

Nays-48
Abrams
Allen
Bankhead
Brantley
Burke
Burrall
Carlton
Casas
Clements
Cortina
Cosgrove
Crady

Gustafson
Hargrett
Harris
Hawkins, L. R.
Hazouri
Healey
Hill
Hollingsworth
Jamerson
Johnson, B. L.
Jones, C. F.
Kutun
Lehman
Lehtinen
Lewis
Liberti
Lippman

Crotty
Danson
Deratany
Deutsch
Drage
Dudley
Easley
Evans-Jones
Friedman
Gardner
Grant
Grindle

Logan
Mackenzie
Martin
Martinez
Meffert
Mills
Mitchell
Morgan
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Reddick
Robinson
Shackelford

Hanson
Hawkins, M. E.
Johnson, R. C.
Johnson, R. M.
Jones, D. L.
Lawson
Locke
McEwan
Messersmith
Metcalf
Murphy
Ready

Silver
Simon
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Weinstock
Wetherell
Young

Reynolds
Richmond
Ros
Sample
Sanderson
Selph
Shelley
Simone
Watt
Webster
Williams
Woodruff

Votes after roll call:
Yeas-C. Brown
Yeas to Nays-L. R. Hawkins
Nays to Yeas-Clements

THE SPEAKER IN THE CHAIR

Representative Webster offered the following amendment:
Amendment 13-On page 77, line 28, insert: Section 64. This act is
repealed on July 1, 1985, unless the Legislature reviews and reenacts
this law prior to July 1, 1985.

Rep. Webster moved the adoption of the amendment. On motion by
Rep. Kutun, the amendment was laid on the table.

Representatives Kutun, Morgan, Mills, Upchurch, and Lehtinen of-
fered the following amendment:
Amendment 14-On page 67, lines 27-31 and page 68, lines 1-21,
strike all existing language and insert:
(3) The tax shall be imposed using either of the following procedures:
(a) The governing body of the county shall adopt an ordinance pur-
suant to this section in accordance with the requirements imposed under
one of the following circumstances, whichever is applicable:
1. Prior to July 1 the county may establish by inter-local agreement
with one or more of the municipalities located therein representing a
majority of the incorporated area population within the county, a distri-
bution formula for dividing the proceeds of the tax among the county
government and all eligible municipalities and independent transit au-
thorities within the county.
2. If an interlocal agreement has not been executed pursuant to para-
graph (a) 1. prior to July 15, the county may adopt a resolution of intent
to levy the tax allowed herein.
(b) If no ordinance is enacted pursuant to paragraphs (3)(a)1. or 2.,
and, prior to July 30 municipalities representing more than 50 percent of
the county population may adopt uniform resolutions approving the local
option tax, establishing the duration of the levy and the rate authorized
in (1)(a), and setting the date for a countywide referendum on whether to

impose the tax. A referendum shall be held in accordance with the
provisions of said resolution and applicable state law, provided that the
county shall bear the costs thereof. The tax shall be imposed and collected
countywide on September 1 following thirty days after voter approval
(4) If the ordinance is or resolutions are adopted under the circum-
stances of paragraphs (3)(a)2. or (3)(b), proceeds of the tax shall be distri-
buted among the county government and eligible municipalities and
independent transit authorities based on the transportation expenditures
of each for the 5 fiscal years preceding the year in which such ordinance
is or resolutions are
Rep. Morgan moved the adoption of the amendment, which was adopted.

Representatives Kutun, Morgan, Mills, and Upchurch offered the
following amendment:
Amendment 15-On page 66, line 21, strike "the" and on lines
22-29 strike all of said lines and insert: there may be imposed as
provided herein a 1,2,3, or 4 cent local option gas tax upon every gallon of
motor fuel and special fuel sold in a county and taxed under the provi-
sions of chapter 206.
(b) The tax shall be imposed effective September 1 of any year for a
period not to exceed 5 years, and the applicable method of distribution
shall be established pursuant to subsection (3) or (4). Upon expiration, the
tax may be reimposed

Rep. Morgan moved the adoption of the amendment, which was adopted.

Representatives Kutun, Morgan, Mills, and Upchurch offered the fol-
lowing title amendment:
Amendment 16-On page 6, lines 13 thru 16, strike all of said lines
and insert: Statutes; authorizing imposition of a local option tax on
motor and special fuel to be used for transportation expenditures under
certain circumstances; providing time limitations;
Rep. Morgan moved the adoption of the amendment, which was adopted.

Representative Cosgrove offered the following amendment:
Amendment 17-On page 13, lines 5-20, strike all of said lines and
insert: chapter 206 or chapterr 207. All other fuels are taxable, except
that those used by vehicles which are licensed as common carriers by
+th IntorItato CoMnmmorco CmmcriA n or by the Civil Aeronautics Board
to transport persons or property in interstate or foreign commerce and
".nnolc ud to tnrancp.rt. p.ro-on or pr.pz ty in int.r-tato or foreign
OemmrOee are taxable only to the extent provided herein. The basis of
the tax shall be the ratio of intrastate mileage to interstate or foreign
mileage traveled by the carrier during the previous fiscal year of the
carrier, such ratio to be determined at the close of the carrier's fiscal
year. This ratio shall be applied each month to the total purchases made
in this state of gasoline and other fuels to establish that portion of the
total used and consumed in intrastate movement and subject to tax
under this chapter. Alcoholic beverages and malt beverages

Rep. Cosgrove moved the adoption of the amendment, which failed of
adoption.

Representatives Lewis and Watt offered the following amendment:
Amendment 18-On page 31, line 21, add: No monies for new con-
struction or bridge repair shall be disbursed from the Transportation
Trust Fund except pursuant to the July 1, 1982 through June 30, 1987
Five-Year Transportation Construction Plan which is in effect when
this act becomes law or as amended showing expenditures from addi-
tional revenue raised by this act. The legislature may amend or alter
said plan at any time during said five (5) year period.

Rep. Lewis moved the adoption of the amendment. On motion by Rep.
Thompson, the amendment was laid on the table. The vote was:

Yeas-68
The Chair
Abrams
Armstrong
Arnold
Bailey
Bass

Bell
Brown, C.
Brown, T. C.
Burke
Burnsed
Carlton

Carpenter
Clark
Clements
Dantzler
Davis
Deutsch

Figg
Friedman
Gardner
Gordon
Gustafson
Hargrett

Harris
Hazouri
Healey
Hollingsworth
Jamerson
Johnson, B. L.
Jones, C. F.
Kutun
Lawson
Lehman
Lehtinen

Nays-49
Allen
Bankhead
Brantley
Bronson
Burrall
Casas
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Deratany

Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
Meffert
Metcalf
Mills
Morgan

Drage
Dudley
Dunbar
Easley
Evans-Jones
Grant
Grindle
Hanson
Hawkins, M. E.
Hill
Hodges
Johnson, R. C.
Johnson, R. M.

25

Murphy
Ogden
Pajcic
Peeples
Press
Ready
Reddick
Reynolds
Robinson
Silver
Simon

Jones, D. L.
Kelly
Lewis
McEwan
Messersmith
Mitchell
Nergard
Patchett
Reaves
Richmond
Ros
Sample
Sanderson

Smith
Spaet
Thompson
Titone
Tobiassen
Tobin
Wallace
Ward
Weinstock
Wetherell
Young

Selph
Shackelford
Shelley
Simone
Stewart
Upchurch
Watt
Webster
Williams
Woodruff

Rep. Richmond moved the previous question on the bill, which was
agreed to.
On motion by Rep. Kutun, the rules were waived and HB 4-A, as
amended, was read the third time by title.
The absence of a quorum was suggested. A quorum of 116 Members
was present.
The question recurred on the passage of HB 4-A. The vote was:

Yeas-80

The Chair
Abrams
Armstrong
Arnold
Bailey
Bell
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Carpenter
Casas
Clark
Clements
Combee
Cosgrove
Danson
Davis
Deutsch

Nays-39
Allen
Bankhead
Bass
Brantley
Burrall
Carlton
Cortina
Crady
Crotty
Dantzler

Drage
Dunbar
Easley
Figg
Friedman
Gordon
Gustafson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Jamerson
Johnson, B. L.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kutun
Lawson

Deratany
Dudley
Evans-Jones
Gardner
Grant
Grindle
Hanson
Hill
Hodges
Hollingsworth

Lehman
Lehtinen
Lewis
Liberti
Lippman
Logan
Mackenzie
Martin
Martinez
Messersmith
Metcalf
Mills
Morgan
Murphy
Ogden
Pajcic
Peeples
Press
Reaves
Reddick

Johnson, R. C.
Kelly
Locke
McEwan
Meffert
Mitchell
Nergard
Patchett
Ready
Robinson

Reynolds
Richmond
Sample
Shackelford
Silver
Simon
Spaet
Stewart
Thomas
Thompson
Titone
Tobin
Upchurch
Wallace
Ward
Watt
Weinstock
Wetherell
Woodruff
Young

Ros
Sanderson
Selph
Shelley
Simone
Smith
Tobiassen
Webster
Williams

Representative Gallagher was excused from attendance for the day.

So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

Without objection, the House reverted to the order of-

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

26 JOURNAL OF THE HOUSE

Messages from the Senate
The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required Consti-
tutional two-thirds vote and passed as amended SB 4-A and requests
the concurrence of the House.
Joe Brown, Secretary

By Senators Beard and Jenne-
SB 4-A-A bill to be entitled An act relating to state agency con-
tracts; creating s. 286.30, Florida Statutes; providing definitions; pro-
viding a hearing procedure; providing for denial or revocation of a
contractor's certificate of qualification or privilege to provide services or
commodities to any state agency or to bid on work let by any state
agency for specified reasons; providing for a period of disqualification;
providing for reapplication or reinstatement of a certificate of qualifica-
tion or privilege; providing a hearing procedure; providing for a contin-
uation of obligations under preexisting contracts; providing penalties;
providing notification requirements; providing investigative authority;
creating s. 286.31, Florida Statutes; providing for distribution of mon-
eys recovered; creating s. 286.32, Florida Statutes; providing that a
certificate of qualification or other form of authorization to bid on state
contracts is not a license for purposes of the Administrative Procedure
Act; prohibiting administrative stays of denial or revocation of certifi-
cates or other forms of authorization to bid; providing criteria for judi-
cial stays and injunctive relief; providing that certain activities consti-
tute an immediate danger to public safety, health and welfare; creating
s. 286.33, Florida Statutes; providing a definite period of time during
which a state agency's official project cost estimates and potential bid-
ders' identities are exempt from the provisions of s. 119.07(1), Florida
Statutes; exempting the Department of Transportation's bid analysis
and monitoring system from the provisions of s. 119.07(1), Florida Stat-
utes; creating s. 286.34, Florida Statutes; providing for continuation of
certain state agency procedures; creating s. 286.35, Florida Statutes;
providing for compilation and dissemination of contractor ineligibility
information by the Department of General Services; providing an effec-
tive date.

Rep. C. F. Jones moved that SB 4-A be admitted for introduction, the
Speaker having ruled the measure was outside the purview of the Call.
The vote was:

Yeas-109

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis

Deratany
Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly

Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
Messersmith
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reynolds
Richmond
Robinson

Ros
Sample
Sanderson
Selph
Shackelford
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Woodruff
Young

Nays-None
Votes after roll call:
Yeas-McEwan

I

OF REPRESENTATIVES March 1, 1983

The motion was agreed to by the required Constitutional two-thirds
vote and SB 4-A was read the first time by title. On motion by Rep. C. F.
Jones, the rules were waived and SB 4-A was taken up and read the
second time by title.

Representative C. F. Jones offered the following amendment:
Amendment 1-On pages 2-11, strike everything after the enacting
clause and insert: Section 1. Section 337.164, Florida Statutes, is cre-
ated to read:

337.164 Legislative intent.-Recognizing that the preservation of
the integrity of the public contracting process of the Department of
Transportation is vital to the development of a balanced and efficient
transportation system and a matter of interest to all the people of the
state, the Legislature hereby determines and declares that:
(1) The procedures of the department for bidding and qualification of
bidders on department contracts exist to secure the public benefits of
free and open competition and to secure the quality of public works.
(2) The opportunity to bid on department contracts or to supply
goods or services to the department is a privilege not a right.
(3) The privilege of transacting business with the department should
be denied to persons or firms involved in contract crime in order to
preserve the integrity of the public contracting process.
(4) Persons or firms involved in contract crime should be denied
both the privilege of transacting business with the department and the
opportunity of obtaining economic benefit through the transaction of
business by their affiliates with the department.
To this end, it is the intent of the Legislature to provide sufficiently
broad authority to the department to ensure the integrity of its public
contracting process.

Section 2. Section 337.165, Florida Statutes, is created to read:
337.165 Contract crime; denial, revocation, or suspension of a certif-
icate of qualification.-
(1) The following words and phrases when used in this section shall
have the following meanings:
(a) "Contractor" means any person who bids or applies to bid on
work let by the Department of Transportation or any counterpart agency
of any other state or of the Federal Government or who provides profes-
sional services to the department or other such agency. The term con-
tractor shall include a contractor's officers, directors, executives, share-
holders active in management, employees, and agents.
(b) "Contract crime" means any act prohibited by state or federal
criminal law which involves fraud, bribery, collusion, conspiracy, viola-
tion of state or federal antitrust laws, or material misrepresentation,
committed in any federal or state jurisdiction with respect to a public
contract.
(c) "Convicted" or "conviction" means any finding of a contract
crime, within any federal or state jurisdiction, with or without an
adjudication of guilt, resulting from a jury or nonjury trial, or a plea of
guilty or nolo contender.
(d) "Affiliate" means a predecessor or successor of a contractor under
the same, or substantially the same, control or a group of business
entities which are connected or associated so that one entity controls or
has the power to control each of the other business entities. The term
affiliate shall include the affiliate's officers, directors, executives, share-
holders active in management, employees, and agents. One business
entity's ownership of a controlling interest in another business entity or
a pooling of equipment or income among business entities shall be
prima facie evidence that one business entity is an affiliate of another.
(e) "Certificate of qualification" means that certificate required and
granted pursuant to s. 337.14.
(2Xa) No contractor or its affiliate shall be qualified to bid when,
after notice and hearing, it is determined that it:
1. Has, subsequent to January 1, 1978, been convicted of a contract
crime within the jurisdiction of any state or federal court;
2. Has failed to comply with the notification provisions of subsection
(5); or
3. Has been charged in any indictment or information alleging the
commission of a contract crime within the state.

JOURNAL OF THE HOUSI

(b)l. In cases where subparagraphs 1. or 2., of paragraph (a) apply,
the department shall by a final order after notice and hearing deny or
revoke the certificate of qualification of the contractor or its affiliate.
Such revocation or denial of a certificate of qualification shall be for 36
months, unless the contractor or its affiliate is reinstated or qualified
pursuant to paragraph (d). Upon reinstatement or qualification pursu-
ant to paragraph (d), the certificate of qualification of a contractor or its
affiliate shall not thereafter be denied or revoked for conviction of
contract crime committed outside the state prior to the effective date of
such reinstatement or qualification.
2. In cases where subparagraph 3. of paragraph (a) applies, the
department shall by a final order after notice and hearing deny or
suspend the certificate of qualification of the contractor or its affiliate.
Such denial or suspension shall continue until resolution of the crimi-
nal charges or until the contractor or its affiliate is reinstated or quali-
fied in accordance with paragraphs (d) or (e).
3.a. Notwithstanding the provisions of subparagraph 1., any con-
tractor or person who by final order is determined to be an affiliate of a
contractor convicted of the commission of a contract crime may, within
10 days from the date of the final order, request a hearing for the
purpose of demonstrating that the denial or revocation of its certificate
of qualification is not in the public interest. Said hearing shall be held
within 30 days of the date of the request. In determining whether to
deny or revoke the affiliate's certificate of qualification is in the public
interest, all relevant mitigating circumstances, in accordance with para-
graph (d), shall be considered.
b. At the hearing, the affiliate shall present for consideration any
and all evidence that it desires to have considered in determining
whether its certificate of qualification should be denied or revoked. Not
less than 20 days prior to the hearing, the affiliate shall serve upon the
department a prehearing catalog setting forth all exhibits to be proffered,
a concise statement of the law and facts upon which it intends to rely,
and the names, addresses, and phone numbers of all witnesses to be
proffered at the hearing. Any exhibit, law, fact, or witness not disclosed
in the prehearing catalog shall not be admissible at the hearing or
otherwise considered in the determination of the final order.
c. After the affiliate has concluded the presentation of its evidence,
the department shall have the right to continue the hearing and the
presentation of its own evidence until such time as the department may
choose. Upon the filing of a request for a hearing pursuant to this
subparagraph, any final order of denial or revocation of the affiliate's
certificate of qualification shall be stayed pending the entry of a final
order determining whether such action is in the public interest based
upon the evidence presented; provided, however, such final order shall
not be stayed by the department or by the Division of Administrative
Hearings during the pendency of any review proceedings except in
accordance with s. 337.167(4).
d. If it is determined that the certificate of qualification should be
denied or revoked, the affiliate may not petition for a subsequent hear-
ing pursuant to paragraph (d) for a period of 9 months from the date of
the order determining whether the denial or revocation is in the public
interest. Until the entry of a final order determining whether the denial
or revocation is in the public interest, the department may deny an
application for certification of any contractor who is determined to be
an affiliate of a contractor who has requested a hearing pursuant to
this subparagraph.
e. Notwithstanding the foregoing, the provisions of this paragraph
shall not be applicable to an affiliate whose application for qualification
has been denied and who has never before been certified by the department.
(c) A contractor or its affiliate whose certificate of qualification has
been denied or revoked by reason of acts of contract crime for which it is
convicted in this state and for which it is convicted upon a subsequent
indictment or information alleging contract crime committed in this
state within 5 years of such denial or revocation shall not be considered
for reinstatement or qualification pursuant to paragraph (d) until 24
months after the date of the denial or revocation based upon such
subsequent conviction.

(d) A contractor or affiliate whose certificate of qualification has
been denied, revoked, or suspended may be reinstated or qualified upon
such terms and conditions as the department may prescribe upon find-
ing it in the public interest. In determining whether reinstatement is in
the public interest, the department shall consider relevant mitigating
circumstances, including, but not limited to, the following:

1. The degree of culpability;

March 1, 1983

(1) A certificate of qualification to bid on a Department of Transpor-
tation contract, or other form of authorization required to supply goods
or services to the department, is intended to assist the department in

E OF REPRESENTATIVES 27

2. Prompt and voluntary payment of damages to the state as a
result of the contractor's violation of state or federal antitrust laws;
3. Cooperation with any state or federal prosecution or investiga-
tion of contract crime;
4. Disassociation with those involved in a contract crime;
5. Reinstatement in other state or federal jurisdictions; and
6. The needs of the department in completing its construction pro-
grams in a timely, cost-effective manner.
(e) A contractor or its affiliate whose certificate of qualification has
been denied or suspended because the contractor or its affiliate has been
charged in an indictment or information alleging the commission of a
contract crime within the state shall be entitled to the grant of a
certificate of qualification or the reinstatement of a certificate of quali-
fication automatically upon filing a certified copy of an order dismissing
the indictment or information or containing a final adjudication that
the contractor or its affiliate is not guilty of the commission of a con-
tract crime, or conditionally upon the filing of an affidavit by the
contractor or its affiliate denying that it committed or otherwise partic-
ipated in the contract crime or crimes charged in the indictment or
information. Should the contractor or its affiliate, after having been
conditionally granted a certificate of qualification or having obtained a
conditional reinstatement of a suspended certificate of qualification
upon the filing of an affidavit or affidavits, be convicted of the contract
crime or contract crimes charged, this shall be considered as a relevant
factor should the contractor or affiliate subsequently request reinstate-
ment as provided in paragraph (d). The failure of a contractor or its
affiliate to file the affidavit required for reinstatement pursuant to this
paragraph shall not be admissible evidence in any civil or criminal
proceeding in any state or federal court.
(3) A contractor or its affiliate whose certificate of qualification is
revoked or suspended pursuant to this section shall not act as a prime
contractor, a material supplier, a subcontractor, or a consultant on any
department contract or project during the period of such revocation or
suspension.
(4) The denial, revocation, or suspension of a contractor's or affili-
ate's certificate of qualification shall not affect the contractor's or its
affiliate's obligations under any preexisting contract.
(5) A contractor or its affiliate which is qualified or which is seeking
to be qualified by the department shall notify the department within 30
days of a conviction for a contract crime, or the filing of an indictment
or information alleging the commission of a contract crime, applicable
to it or to any of its affiliates, or to any officers, directors, executives,
shareholders active in management, employees, or agents of it or any of
its affiliates.
(6) Whenever the department has reason to believe that a contractor
or its affiliate which is qualified or seeking qualification by the depart-
ment has been convicted or charged in any indictment or information
with the commission of a contract crime, or may be affiliated with a
person or entity so convicted or charged, the department may issue a
written demand upon the contractor or its affiliate, concerning any such
conviction, charge or affiliation, to appear and be examined under oath,
to answer written interrogatories under oath, and to produce documents
or other tangible evidence for inspection and copying.
(7) The provisions of this act are not in derogation of existing reme-
dies available to the department and such remedies remain in full force
and effect.
Section 3. Section 337.166, Florida Statutes, is created to read:
337.166 Moneys recovered for violations of antitrust laws.-In ac-
cordance with the provisions of s. 16.53, 20 percent of all moneys recov-
ered from a contractor or its affiliate on behalf of the state by reason of
any decree or settlement in any state or federal antitrust claim prose-
cuted by the Attorney General shall be deposited in the Legal Affairs
Revolving Trust Fund. The remainder of the moneys recovered shall be
deposited in the State Transportation Trust Fund instead of the Gen-
eral Revenue Fund as generally provided under s. 16.53.
Section 4. Section 337.167, Florida Statutes, is created to read:
337.167 Administrative procedures; stays and injunctions.-

28 JOURNAL OF THE HOUSE

determining in advance the performance capabilities of entities seeking
to supply goods and services to the department and is not a license as
defined in s. 120.52(7). The denial, revocation, or suspension of a certifi-
cate of qualification or other authorization is not subject to the provi-
sions of s. 120.60 or s. 120.68(3). The provisions of s. 120.57 are applica-
ble to the denial, revocation, or suspension of such certificate or other
authorization.
(2) For the purpose of promulgating emergency rules, the continua-
tion of the bidding, contracting, or supplying privileges of a contractor
or its affiliate which is convicted of contract crime, or which is charged
by indictment or information with commission of contract crime in this
state, represents an immediate danger to the public health, safety, and
welfare.
(3) The denial, revocation, or suspension of a certificate of qualifica-
tion for reasons of contract crime shall not be stayed by the department
or by the Division of Administrative Hearings during the pendency of
any review proceedings concerning a final order of denial, revocation, or
suspension.
(4) A court may grant a stay or injunction in an action relating to
the denial, revocation, or suspension of a certificate of qualification only
upon the posting of a bond by the petitioner seeking a stay or injunc-
tion, and provided that the court granting a stay or injunction finds:
(a) The petitioner has a substantial likelihood of success on the
merits;
(b) The threatened harm or injury to the petitioner clearly outweighs
any possible injury to the state occasioned by granting the stay or
injunction; and
(c) It is in the public interest to grant the stay or injunction.
Section 5. Section 337.168, Florida Statutes, is created to read:
337.168 Confidentiality of official estimates, identities of potential
bidders, and bid analysis and monitoring system.--
(1) A document or electronic file revealing the Department of Trans-
portation's official cost estimate of a project is exempt from the provi-
sions of s. 119.07(1) until the contract for the project has been executed
or until the project is no longer under active consideration.
(2) A document revealing the identity of persons who have requested
or obtained bid packages, plans, or specifications pertaining to any
project to be let by the department is exempt from the provisions of s.
119.07(1) for the period of time from 3 working days prior to the dead-
line for receiving bids until the deadline for receiving bids on the project
or until the project is no longer under active consideration.
(3) The Department of Transportation's bid analysis and monitoring
system is exempt from the provisions of s. 119.07(1). This exemption
shall apply to all system documentation, input, computer processes and
programs, electronic data files, and output, but shall not apply to the
actual source documents, unless otherwise exempted under other provi-
sions of law.
Section 6. If any provision of this act or the application thereof to
any person or circumstance is held invalid, the invalidity shall not
affect other provisions or applications of the act which can be given
effect without the invalid provision or application, and to this end the
provisions of this act are declared severable.
Section 7. This act shall take effect July 1, 1983, provided that
subsection (3) of section 337.168, Florida Statutes, as created by section
5 of this act, shall take effect upon becoming a law.

Rep. Jones moved the adoption of the amendment, which was adopted.

Representative C. F. Jones offered the following title amendment:
Amendment 2-On pages 1 & 2 strike the entire title and insert:
A bill to be entitled An act relating to Department of Transportation
contracts; creating s. 337.164, Florida Statutes; providing legislative
intent; creating s. 337.165, Florida Statutes; providing definitions; pro-
viding for denial, revocation, or suspension of a contractor's certificate

of qualification for specified reasons; providing for certain hearings;
providing for a period of disqualification; providing for reinstatement of
a certificate; providing for a continuation of obligations under preexist-
ing contracts; providing notification requirements; providing investiga-
tive authority; creating s. 337.166, Florida Statutes; providing for dis-
position of certain moneys recovered; creating s. 337.167, Florida Statutes;
providing that qualification to bid on state contracts is not a license;

I

E OF REPRESENTATIVES March 1, 1983

prohibiting administrative stays of denial, revocation, or suspension;
providing criteria for injunctive relief; providing a finding of an imme-
diate danger to public safety, health, and welfare; creating s. 337.168,
Florida Statutes; providing a definite period of time during which the
Department of Transportation's official project cost estimates and po-
tential bidders' identities are exempt from the provisions of s. 119.07(1),
Florida Statutes; providing that the Department of Transportation's bid
analysis and monitoring system is exempt from the provisions of s.
119.07(1), Florida Statutes; providing for severability; providing effec-
tive dates.
Rep. Jones moved the adoption of the amendment, which was adopted.
The Committee on Transportation offered the following amendment:
Amendment 3-On page 12, lines 11-14, strike all of lines 11-14
and insert: Section 7. This act shall take effect upon becoming a law.
Rep. Gustafson moved the adoption of the amendment, which was
adopted.

Representative Gustafson offered the following amendment:
Amendment 4-On page 5, line 17, after "considered." insert: An
affiliate whose application for qualification has been denied and who
has never been certified by the department shall not be entitled to the
hearing pursuant to this subsub paragraph.
Rep. Gustafson moved the adoption of the amendment, which was
adopted.

Representative Gustafson offered the following amendment:
Amendment 5-On page 6, lines 23-26, strike all of lines 23 through
26.
Rep. Gustafson moved the adoption of the amendment, which was
adopted.

REP. HODGES IN THE CHAIR

Representative Gustafson offered the following amendment:
Amendment 6-On page 5, line 7, strike "or person"
Rep. Gustafson moved the adoption of the amendment, which was
adopted.
Subsequently, Rep. Easley moved that the House reconsider the vote
by which Amendment 6 was adopted, which was not agreed to.

Representative Gustafson offered the following amendment:
Amendment 7-On page 5, line 5, after the period insert: A final
order of suspension of the certificate of qualification of an affiliate or a
final order denying a certificate of qualification of an affiliate previously
qualified by the department shall be immediately stayed upon the filing
of an affidavit pursuant to paragraph (e).
Rep. Gustafson moved the adoption of the amendment, which was
adopted.
On motion by Rep. Gustafson, the House reconsidered the vote by
which Amendment 7 was adopted. The question recurred on the adop-
tion of the amendment, which was adopted.

THE SPEAKER IN THE CHAIR

Representative Gustafson offered the following amendment:
Amendment 8-On page 11, strike all of lines 25-27 and insert the
following: three working days prior to the deadline for receiving bids
until either the deadline for receiving bids on the project, or until the
project is no longer under active
Rep. Gustafson moved the adoption of the amendment, which was
adopted.
The Committee on Transportation offered the following amendment:

Amendment 9-On page 8, line 10, after "reinstatement" insert: or
stay
Rep. Gustafson moved the adoption of the amendment, which was
adopted.

JOURNAL OF THE HOUSE

Without objection, Amendment 1 by the Committee on Transporta-
tion was withdrawn, having been incorporated into a previous amendment.
On motion by Rep. C. F. Jones, the rules were waived and SB 4-A, as
amended, was read the third time by title. On passage, the vote was:

SOF REPRESENTATIVES 29

The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
has passed with amendments HB 4-A and requests the concurrence of
the House.

Yeas-116 Joe Brown, Secretary
Yeas-116g

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany

Deutsch
Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.

Kelly
Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves

Reynolds
Richmond
Robinson
Ros
Sample
Sanderson
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Nays-None

Votes after roll call:
Yeas-Clark, Selph, Reddick
So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

Recessed
At 8:57 p.m. the House stood in informal recess to reconvene upon the
call of the Speaker.

Reconvened
The House was called to order by the Speaker at 9:44 p.m. A quorum
was present.

Messages from the Senate

The Honorable H. Lee Moffitt Speaker
I am directed to inform the House of Representatives that the Senate
has refused to concur in House Amendments 1 and 2 to SB 4-A and
requests the House to recede and, in the event the House refuses to
recede, requests a Conference Committee. The President has appointed
Senators Beard, Hill, Jenne, and Langley as the Conferees on the part
of the Senate on SB 4-A.
(Amendments attached to original bill)
Joe Brown, Secretary

On motions by Rep. C. F. Jones, the House refused to recede from the
House amendments to SB 4-A and acceded to the request for a Confer-
ence Committee. Thereupon, the Speaker appointed Representatives C.
F. Jones, Thompson, Upchurch, and Webster, with Representative Cos-
grove, alternate, as the Managers on the part of the House.
The action of the House, together with the bill and amendments
thereto, was immediately certified to the Senate.

Senate Amendment 1-On page 7, line 27, strike everything after
enacting clause and insert:
Section 1. Subsections (21) and (22) are added to section 212.02,
Florida Statutes, 1982 Supplement, to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter shall have the meaning ascribed to them in this section,
except where the context clearly indicates a different meaning:
(21) "Motor fuel" means and includes what is commonly known and
sold as gasoline and fuels containing a mixture of gasoline and other
products.
(22) "Special fuel" means any liquid product, gas product, or combi-
nation thereof used in an internal combustion engine or motor to propel
any form of vehicle, machine, or mechanical contrivance. This term shall
include, but not be limited to, all forms of fuel commonly or commercially
known or sold as diesel fuel kerosene, butane gas, or propane gas, and
all other forms of liquefied petroleum gases.
Section 2. Subsection (1) of section 212.05, Florida Statutes, 1982
Supplement, is amended, and subsection (4) is added to said section, to
read:
212.05 Sales, storage, use tax.-It is hereby declared to be the legis-
lative intent that every person is exercising a taxable privilege who
engages in the business of selling tangible personal property at retail in
this state, or who rents or furnishes any of the things or services
taxable under this chapter, or who stores for use or consumption in this
state any item or article of tangible personal property as defined herein
and who leases or rents such property within the state.
(1) For the exercise of such privilege, a tax is levied on each taxable
transaction or incident, which tax is due and payable, accQrdin_-g t thc
opplionasl brakointo ct forth in c. 1 2.1 I as follows:
(a)l. At the rate of 5 percent of the sales price of each item or article
of tangible personal property when sold at retail in this state, computed
on each taxable sale for the purpose of remitting the amount of tax due
the state, and including each and every retail sale. Each occasional or
isolated sale of an aircraft, boat, or motor vehicle of a class or type
which is required to be registered, licensed, titled, or documented in
this state or by the United States Government shall be subject to tax at
the rate provided in this paragraph.
2. This paragraph does not apply to the sale of a boat by or through
a registered dealer under this chapter to a purchaser who removes such
boat from this state within 10 days after the date of purchase or, when
the boat is repaired or altered, within 10 days after completion of such
repairs or alterations. In no event shall the boat remain in this state
more than 90 days after the date of purchase. This exemption shall not
be allowed unless the seller:
a. Obtains from the purchaser within 90 days from the date of sale
written proof that the purchaser licensed, registered, or documented the
boat outside the state;
b. Requires the purchaser to sign an affidavit that he has read the
provisions of this section; and
c. Makes the affidavit a part of his permanent record.

In the event the purchaser fails to remove the boat from this state
within 10 days after purchase or, when the boat is repaired or altered,
within 10 days after completion of such repairs or alterations, or per-
mits the boat to return to this state within 6 months from the date of
departure, the purchaser shall be liable for use tax on the cost price of
the boat and, in addition thereto, payment of a penalty to the Depart-
ment of Revenue equal to the tax payable. This penalty shall be in lieu
of the penalty imposed by s. 212.12(2) and is mandatory and shall not be
waived by the department.
(b) At the rate of 5 percent of the cost price of each item or article of
tangible personal property when the same is not sold but is used,
consumed, distributed, or stored for use or consumption in this state.

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

(c) At the rate of 5 percent of the gross proceeds derived from the
lease or rental of tangible personal property, as defined herein, except
the rental of motion-picture film when an admission is charged for
viewing such film and except the lease or rental of a motor vehicle to
one lessee or rentee for a period of not less than 12 months when tax
was paid on the acquisition of such vehicle by the lessor, when the lease
or rental of such property is an established business or part of an
established business or the same is incidental or germane to such business.
(d) At the rate of 5 percent of the lease or rental price paid by lessee
or rentee, or contracted or agreed to be paid by lessee or rentee, to the
owner of the tangible personal property.
(e) At the rate of 5 percent on charges for all telegraph messages and
long distance telephone calls beginning and terminating in this state;
on recurring charges to regular subscribers for local telephone service
and for wired television service; on all charges for the installation of
telephonic, wired television, and telegraphic equipment; and on all
charges for electrical power or energy. Telephone and telegraph ser-
vices originating within this state and completed outside this state or
originating outside this state and completed within this state are not
taxable. The provisions of s. 212.17(3), regarding credit for tax paid on
charges subsequently found to be worthless, shall be equally applicable
to any tax paid under the provisions of this section on charges for
telephone and telegraph services and electric power subsequently found
to be uncollectible. The word "charges" in this paragraph shall not
include any excise or similar tax levied by the Federal Government,
any political subdivision of the state, or any municipality upon the
purchase or sale of telephone, wired television, or telegraph service or
electric power, which tax is collected by the seller from the purchaser.
(f) At the rate of 5 percent on the sale, rental, use, consumption, or
storage for use in this state of machines and equipment and parts and
accessories therefore used in manufacturing, processing, compounding,
producing, mining, or quarrying personal property for sale or to be used
in furnishing communications, transportation, or public utility services.
(g) At the rate of 5 percent of the price of each gallon of motor fuel or
special fuel taxable pursuant to part II.
(4) The tax imposed pursuant to this part shall be due and payable
according to the brackets set forth in s. 212.12.

Section 3. Subsection (1) of section 212.055, Florida Statutes, as
amended by chapter 82-154, Laws of Florida, is amended to read:
212.055 Discretionary tax; charter counties; administration and
collection.-
(1) Each charter county which adopted a charter prior to June 1,
1976, may levy, subject to the provisions of s. 125.0165, a discretionary
1-percent tax on all 3 or 5 percent taxable transactions under the
provisions of this chapter, except that the sales amount above $1,000 of
any one transaction shall not be taxable, and except that such discre-
tionary tax shall not apply to the sale of motor fuel and special fuel as
defined in s. 212.02(21) and (22).

Section 4. Subsection (1) of section 125.0165, Florida Statutes, 1982
Supplement, is amended to read:
125.0165 Discretionary sales tax; adoption; application of revenue.-
(1) Subject to the provisions of this section and pursuant to the
provisions of s. 212.055, the governing authority in each charter county
which adopted a charter prior to June 1, 1976, is authorized to levy a
discretionary additional 1-percent tax on all 3-percent or 5-percent tax-
able transactions under the provisions of chapter 212 for the purposes of
development, construction, equipment, maintenance, operation, suppor-
tive services, and related costs of a fixed guideway rapid transit system.
However, the sales amount above $1,000 of any one transaction shall
not be taxable, and the discretionary tax shall not apply to the sale of
motor fuel and special fuel as defined in s. 212.02(21) and (22).

Section 5. Subsection (4) of section 212.08, Florida Statutes, 1982
Supplement, is amended to read:
212.08 Sales, rental, storage, use tax; specified exemptions.-The
sale at retail, the rental, the use, the consumption, the distribution, and
the storage to be used or consumed in this state of the following tangi-
ble personal property are hereby specifically exempt from the tax im-
posed by this chapter.
(4) EXEMPTIONS, ITEMS BEARING OTHER EXCISE TAXES,

ETC.-Also exempt are water (not exempting mineral water or carbon-
ated water), and; all fuels used by a public or private utility, including any

municipal corporation or rural electric cooperative association, in the
generation of electric power or energy for sale.; aen Motor fuels and
special fuels on which a tax is imposed by chapter 206 or chapter 207
and fuels used to propel aircraft are taxable as provided in part II. All
other fuels are taxable as provided in this part, except that those used
by vehicles, other than aircraft, which are licensed as common carriers
by the Interstate Commerce Commission or by thi Ci l Aer -n auti
Beard to transport persons or property in interstate or foreign com-
merce and vessels used to transport persons or property in interstate or
foreign commerce are taxable only to the extent provided herein. The
basis of the tax shall be the ratio of intrastate mileage to interstate or
foreign mileage traveled by the carrier during the previous fiscal year
of the carrier, such ratio to be determined at the close of the carrier's
fiscal year. This ratio shall be applied each month to the total purchases
made in this state of gasoline and other fuels to establish that portion of
the total used and consumed in intrastate movement and subject to tax
under this chapter. Alcoholic beverages and malt beverages are not
exempt. The terms "alcoholic beverages" and "malt beverages" as used
in this subsection shall have the same meaning ascribed to them in ss.
561.01(4) and 563.01, respectively. It is determined by the Legislature
that the classification of alcoholic beverages made in this subsection for
the purpose of extending the tax imposed by this chapter is reasonable
and just; and it is intended that such tax be separate from, and in
addition to, any other tax imposed on alcoholic beverages.
Section 6. Part II of chapter 212, Florida Statutes, consisting of
sections 212.60, 212.65, 212.70, 212.75, 212.90, 212.91, 212.92, 212.95,
212.951, 212.952, 212.953, 212.954, 212.955, 212.956, 212.957, 212.958,
212.959, 212.960, 212.961, 212.970, 212.971, 212.972, 212.973, 212.974,
212.975, 212.980, 212.9801, 212.9802, 212.9803, 212.9804, 212.9805,
212.9806, 212.9807, 212.9808, 212.9809, 212.9810, 212.9811, 212.9812,
and 212.9813, is created to read:

PART II
TRANSPORTATION FINANCE AND ADMINISTRATION
212.60 Legislative findings and intent.-
(1) It is the intent of the Legislature that sales of motor fuel and
special fuel shall be subject to the tax imposed by this chapter. Howev-
er, in recognition of the unique business practices which characterize
the sale of such fuel at the retail level, and of the existing public and
private sector administrative structures which exist pursuant to chap-
ter 206 for the collection of the motor fuel and special fuel excise tax,
the Legislature hereby provides a method for imposing and collecting
the sales tax on such fuel in a manner least likely to increase public and
private costs of tax collection and administration.
(2) The Legislature hereby finds and declares that as a matter of
convenience and necessity, the sales tax applicable to motor fuel and
special fuel shall be levied and collected as provided exclusively in this
part. Provisions of part I shall be applicable to the taxation of motor
fuel and special fuel only by express reference to such fuels and this
part.

212.65 Definitions.-As used in this part:
(1) "Distributor" means any person who holds a valid license as a
distributor of motor fuel, issued by the department pursuant to s. 206.03,
and who:
(a) Imports, or causes to be imported, and sells at wholesale, retail,
or otherwise, within this state, any motor fuel;
(b) Imports and withdraws for use within this state by himself or
others any motor fuel from the tank car, truck, or other original con-
tainer or package in which it was imported into this state;
(c) Manufactures, refines, produces, or compounds any motor fuel
within this state and sells the same at wholesale, retail, or otherwise
within this state for use or consumption within this state;
(d) Imports into this state from any other state or foreign country or
receives by any means into this state and keeps in storage in this state
for a period of 24 hours or more after the same loses interstate character
as a shipment in interstate commerce any motor fuel which is intended
to be used for consumption in this state;
(e) Is primarily liable under the gas tax laws of this state for the
payment of motor fuel taxes;
(f) Was holding, on December 30, 1970, an unrevoked license issued

by the department to engage in business as a distributor of motor fuel;
or

30

March 1, 1983

JOURNAL OF THE HOUSE

(g) Purchases or receives in this state for resale to dealers motor fuel
upon which the tax has not been paid.
(2) "Dealer" means any person who holds a valid license as a dealer
of special fuel, issued by the department pursuant to s. 206.89, and who:
(a) Imports and sells at wholesale, retail, or otherwise within this
state any special fuel;
(b) Imports, or causes to be imported, and withdraws for use within
this state by himself or others any special fuel from the tank car, truck,
or other original container or package in which it was imported into
this state;
(c) Exports special fuel from this state to another state or foreign
country;
(d) Manufactures, refines, produces, or compounds any special fuel
within this state and sells the same at wholesale, retail, or otherwise
within this state;
(e) Imports into this state from any other state or foreign country or
receives by any means into this state and keeps in storage in this state
for a period of 24 hours or more after the same loses interstate character
as a shipment in interstate commerce any special fuel which is intended
to be used in this state;
(f) Is primarily liable under the special fuel tax laws of this state for
the payment of special fuel taxes;
(g) Purchases or receives in this state special fuel in bulk quantities
for resale to service stations, to a user or another dealer, or to the
ultimate consumer for nontaxable consumption upon which the tax has
not been paid; or
(h) Has both a taxable use and nontaxable consumption of the same
special fuel in this state. However, this paragraph shall not require a
person to be a dealer when his only purchases of special fuel are deliv-
ered into reservoirs attached to motor vehicles to fuel internal combus-
tion engines attached to said motor vehicles.
(3) "Retail dealer" means any person licensed pursuant to chapter
206 to sell motor fuel or special fuel at retail to the general public at
posted retail prices.
(4) The definitions contained in s. 212.02(1), (2), (3), (4), (7), (8), (9),
(10), (11), (13), (17), (21), and (22) shall apply to the same terms as used
in this part.
212.70 Tax imposed on sale of motor fuel and special fuel; tax upon
ultimate consumer; determination by department; notification.-
(1) A tax shall be imposed for the privilege of the sale at retail in
this state of motor fuel and special fuel.
(2Xa) This levy of tax is upon the ultimate retail consumer. It is
hereby provided as a matter of administrative convenience and neces-
sity that the tax shall be paid upon the first sale or transfer of title
within this state, whether by a distributor, dealer, or retail dealer, who
shall act as agent for the state in the collection of said tax whether such
distributor, dealer, or retail dealer is the ultimate seller or not.
(b) Distributors, dealers, and retail dealers shall add the amounts of
the tax imposed under this part to the sale price and the tax shall be
separately stated as Florida sales tax on charge tickets, sales slips,
invoices, or other tangible evidence of sale to each subsequent purchas-
er. However, the sales tax imposed shall be disclosed to the ultimate
retail consumer as provided in subsection (5).
(c) Distributors, dealers, retail dealers, or retailers shall not adver-
tise or claim to the public by any manner whatsoever that they will
absorb all or any part of the tax, that they will relieve the purchaser or
ultimate consumer of any portion of the tax, or that a portion of such
tax will be refunded.
(d) Any distributor, dealer, retail dealer, or retailer who violates the
provisions of paragraph (b) or paragraph (c) shall be guilty of a misde-
meanor of the second degree, punishable as provided in s. 775.082, s.
775.083, or s. 775.084.
(3) Prior to June 1 and December 1 of each year, the department
shall determine the appropriate sales tax applicable to the retail price
per gallon of motor fuel and special fuel as follows:

(a) The department shall determine the appropriate total motor fuel
and special fuel retail price, including any federal, state, or local excise
taxes on such fuel, for the forthcoming 6-month period beginning each

March 1, 1983

212.951 Refunds to local transit operations; definitions.-
(1) "Transit system" as used in ss. 212.951-212.961 means any sys-
tem of mass public transportation authorized to operate within any city,

E OF REPRESENTATIVES 31

June 1 and December 1, by adjusting the initially established price by
the percentage change in the average monthly gasoline price compo-
nent of the Consumer Price Index, issued by the United States Depart-
ment of Labor, for the most recent 6-month period ending March 31 or
September 30, compared to said average for the 6-month period ending
March 31, 1984. However, the adjustment provided herein shall first be
made for the forthcoming 6-month period beginning December 1, 1984.
(b) The tax per gallon shall be computed as 5 percent of said total
retail price, rounded to the nearest one-tenth of one cent.
(c) The initially established price is $1.128 per gallon.
(4) The department shall notify each distributor, dealer, and retail
dealer of the amount of sales tax to be imposed and collected pursuant
to this part on each gallon of motor fuel and special fuel for the 6-month
period.
(5) Every retailer shall conspicuously display, on the outside hous-
ing of each -pump or other dispensing device, a notice that the price
stated on the pump includes applicable state sales taxes.
212.75 Tax remitted to department.-The taxes levied and assessed
pursuant to this part shall be remitted to the department at the same
time as motor fuel and special fuel taxes are required to be remitted
under the provisions of chapters 206 and 207. The department shall
prescribe forms which provide for consolidated reporting of taxes due
under chapters 206 or 207 and this part.
212.90 Applicability of specified sections of chapter 206.-The pro-
visions of ss. 206.055, 206.06, 206.07, 206.075, 206.08, 206.09, 206.10,
206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
206.19, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.24, 206.28,
206.41(2), 206.44, 206.445, 206.48, 206.49, 206.56, 206.58, 206.59,
206.87(2Xa), (4Xd), and 206.94, shall, as far as lawful or practicable, be
applicable to the levy and collection of taxes imposed pursuant to this
part as if fully set out herein.
212.91 Dealer to dealer sales.-The tax imposed in this part shall
not be paid on special fuels, otherwise taxable herein, when sold by a
licensed dealer to a licensed dealer.
212.92 Partial exemption for aviation jet fuel purchased; economic
development.-
(1) The Legislature hereby recognizes the economic and social bene-
fit the citizens of this state receive from the location and prosperous
operation of businesses in this state. To encourage economic develop-
ment and the creation of jobs in Florida, there is hereby allowed a credit
against the tax imposed by this part on aviation jet fuel purchased by
any new business which establishes, or any existing business which
maintains, its corporate or business home office in this state and main-
tains a workforce within this state of more than 1200 employees, in
Florida.
(2) The credit allowed by this section shall be equal to 50 percent of
the taxes paid pursuant to this part on purchases of aviation jet fuel;
provided however, that the taxes paid under this part shall not exceed
$5,000,000 in any state fiscal year period.
(3) The department shall promulgate any rules necessary to ensure
the orderly implementation and administration of this section.

212.94 Gasohol; exemption from tax imposed by this part.-The sale
or distribution for use in this state of motor fuel which contains a
minimum of 10 percent blend by volume of ethyl alcohol with a purity
of 99 percent, commonly known as gasoholl," shall be exempt from the
tax levied pursuant to this part as follows:
(1) Each gallon of such gasohol sold in this state shall be exempt
from the entire tax imposed by this part from April 1, 1983, through
June 30, 1985.
(2) Each gallon of such gasohol sold in this state shall be exempt
from 50 percent of such tax from July 1, 1985, through June 30, 1987.
212.95 Distribution of proceeds.-Notwithstanding other provisions
of law to the contrary, moneys collected pursuant to this part shall be
deposited in the Gas Tax Collection Trust Fund created by s. 206.45.
Said moneys, exclusive of the service charge imposed by s. 215.20, shall
be distributed monthly to the State Transportation Trust Fund.

JOURNAL OF THE HOUSE OF REPRESENTATIVES

town, municipality, county, or transit transportation authority region
in this state, as distinguished from any over-the-road or charter system
of public transportation operating point to point between one or more
cities, towns, or municipalities. However, a transit system as defined
above may operate outside its limits when such operation outside its
limits is found necessary to adequately and efficiently provide mass
public transportation services for the city, town, or municipality in-
volved. A transit system as defined above includes demand service that
is an integral part of a city, town, municipality, county, or transit or
transportation authority system but does not include independent taxi-
cab or limousine operations.
(2) "City" or "cities," "county" or "counties," and "authority" or
"authorities" as used in ss. 212.951-212.961 includes collectively or
individually any city, town, municipality, county, or transit or trans-
portation authority organized in this state by virtue of any general or
special law enacted by the Legislature.
212.952 Legislative findings.-It is hereby expressly recognized and
declared by the Legislature that mass public transportation is essential
to the continued economic growth and development of the cities and
counties of this state and therefore essential to the general welfare of
the state; that the constant population growth throughout the state has
brought an ever-increasing use of private individual means of transpor-
tation, resulting in the overburdening of traffic arteries within our
cities and counties and thereby causing an increase in police require-
ments, higher cost of traffic regulation and law enforcement, and severe
economic loss to and a blight on the central business districts in the
cities; that relief of present traffic congestion is essential to the contin-
ued economic growth and development of the cities and counties of this
state, and thus essential to the general welfare of this state; that fur-
ther deterioration of the central areas of the cities must be prevented;
that by reason of the heavy population growth and the increase in the
use of private means of transportation, existing transit systems have
had to reduce route mileage and areas served, limit the hours of opera-
tion, and raise rates to compensate for the loss in revenue; that by
reason of the reduced operations of the transit systems as described
herein, income and capital investment have declined while operating
expenses have increased, resulting in the obsolescence of equipment
and a further decline in services; that present excise taxes imposed on
transit systems by this part constitute but a minor source of revenue to
the state but constitute a major item of cost to each transit system; and
that the vehicles used by the transit systems do not operate predomi-
nantly over state-maintained roads but operate primarily over streets
and roads maintained by the cities and counties involved. In view of the
foregoing facts, the Legislature finds that the improvement, revitaliza-
tion, modernization, and expansion of the transit systems of this state
are necessary and proper in the best interest of the state, and in order to
obtain these objectives the Legislature finds it necessary to grant cer-
tain tax advantages to the transit systems as set forth below.
212.953 Refunds on fuel used for transit systems.-Any person who
uses any motor fuel or special fuel for a transit system on which the
taxes imposed by part II of this chapter have been paid shall be entitled
to a refund of such state taxes. However, no refund shall be authorized
unless sworn application therefore containing such information as the
department may determine is filed with it no later than January 31
immediately following the year for which refund is claimed.
212.954 Powers and duties of department.-
(1) The department shall make such rules and regulations as are
necessary to establish the procedure for procuring the refund provided
for in s. 212.953 and to enforce the provisions of ss. 212.951-212.961.
(2) Agents of the department are authorized to go upon the premises
of any person who has applied for or who has received a refund under s.
212.953, or of any licensed dealer or his duly authorized agent to make
inspection to ascertain any matter connected with the operation of ss.
212.951-212.961 or the enforcement thereof. However, no agent shall
enter the dwelling of any person without the occupant's consent or the
authority from a court of competent jurisdiction.
212.955 Permit for refunds required; procedure for issuance; bond.--
(1) No person shall secure a refund of tax under s. 212.953 unless
such person is the holder of an unrevoked refund permit issued by the
department before the purchase of the motor fuel, which permit shall be
numbered and issued annually and entitle such person to make applica-
tion for a refund under ss. 212.951-212.961.
(2) To procure a permit, a person shall file with the department an

application, on forms furnished by the department, stating that he is
engaged in the business of transit systems and that he intends to file an

application for refund for the current calendar year, and shall furnish
the department such other information as the department requests.
(3) No person shall, in any event, be allowed a refund unless he has
filed the application provided for above with the department. The per-
mit shall be effective on the date issued by the department.
(4) If an applicant for a refund permit has violated any provisions of
ss. 212.951-212.961 or regulation pursuant thereto or has been con-
victed of bribery, theft, or false swearing within the period of 5 years
preceding the application or if the department has evidence of the
applicant's financial irresponsibility, the department may require the
applicant to execute a corporate surety bond of $1,000 to be approved by
the department and conditioned upon the payment of all taxes, penal-
ties, and fines for which such applicant may become liable under ss.
212.951-212.961.
212.956 Sales; invoices required.-When motor fuel or special fuel is
sold to a person who claims to be entitled to refund under s. 212.953, the
seller of such motor fuel or special fuel shall make out a motor fuel or
special fuel invoice in accordance with such rules and in such form and
containing such information as the department may require. No person
shall execute a motor fuel or special fuel invoice who is not a distributor
or a duly authorized agent thereof. No refund invoices shall be executed
for purchases from retail service stations.
212.957 When refund claims allowed; procedure; right of refund
nonassignable, exception; fee.-
(1) When the department is satisfied that a refund is proper, it shall4
authorize the refund. Every transit system holding a valid permit as of
January 1, 1982, shall be eligible to file the application due by January
31, 1982. Those who did not timely receive the application forms shall
immediately be mailed new application forms and allowed 30 days to
complete and return those forms to the Department of Revenue. Proper
and timely applications shall be honored by the department.
(2) The right to receive any refund under the provisions of this
section shall not be assignable, except to the executor or administrator
or the receiver, trustee in bankruptcy, or assignee in insolvency pro-
ceedings of such person entitled thereto.
(3) Claims shall be paid annually on a calendar year basis. Claims
shall be filed not later than January 31 immediately following the year
for which refund is claimed.
(4) The department shall deduct a fee of $2 for each claim, which $2
shall be deposited in the General Revenue Fund.
212.958 Appropriation for payment of claims.-The department is
authorized to withhold from revenues collected pursuant to this part
sufficient funds to make the refund provided for in s. 212.953.

212.959 False information in permit or refund application.-No per-
son shall knowingly make a false or fraudulent statement in an appli-
cation for a refund permit or in a motor fuel or special fuel refund
invoice, or in an application for a refund of any taxes under this law; or
fraudulently obtain a refund of such taxes; or knowingly aid or assist in
making any such false or fraudulent statement or claim; or having
bought motor fuel or any part thereof to be used for any person other
than as provided in s. 212.951.
212.960 Revocation, suspension of refund permit.-
(1) The refund permit of any person who violates any provisions of s.
212.959 shall be revoked by the department and may not be reissued
until 2 years have elapsed from the date of such revocation, and such
person, whether or not his permit has been revoked by the department,
shall be guilty of a misdemeanor of the second degree, punishable as
provided in s. 775.082 or s. 775.083.
(2) The refund permit of any person who violates any provision of ss.
212.951-212.961, other than those contained in s. 212.959, may be sus-
pended by the department for any period in its discretion not exceeding
6 months.

212.961 Violations by persons other than refund permitholders.-Any
person other than the holder of a refund permit who shall knowingly
violate any provision of ss. 212.951-212.961 shall be guilty of a misde-
meanor of the second degree, punishable as provided in s. 775.082 or s.
i775.083.

212.970 Retail gasoline dealers, refund allowed.-Every person li-

censed to sell motor fuel at retail to the general public at posted retail
prices, hereinafter referred to as "retail dealers," shall be entitled to a

32

March 1, 1983

refund of 2 percent on taxes collected pursuant to this part, imposed by
the state, on such motor fuel purchased by such retail dealer to cover
losses due to evaporation and shrinkage of such motor fuel, subject to
the conditions set forth in the following sections.
212.971 Requirements for refund.-
(1) No retail dealer shall be entitled to a refund unless he is the
holder of a current certificate of license as prescribed by s. 206.405.
(2) The department shall not approve refund payment to any person
other than a currently licensed retail dealer except the executor or
administrator of the estate of the deceased currently licensed retail
dealer.
212.972 Application for refund.-
(1) Retail dealers holding a current certificate of license may file
application for refunds provided by ss. 212.970-212.974 with the de-
partment. Said application shall be filed quarterly, within 6 months of
date of purchase of motor fuel with respect to which refund is claimed,
on forms prescribed by the department; shall be sworn to; and shall
state total quantity of motor fuel purchased, location where purchased,
period for which refund is claimed, date of purchase, from whom pur-
chased, and any other information reasonably required by the depart-
ment. Original or duplicate original invoice for each purchase of motor
fuel made during the period for which refund is claimed shall be at-
tached to said application.
(2) The department shall deduct a fee of $1 for each claim, which
shall be deposited in the General Revenue Fund.
212.973 Approval of application; payment of refund.-The depart-
ment shall promptly examine each such application for refund and
approve or disapprove it. If the department approves the application, it
shall authorize the amount claimed to be refunded as other refunds are
made, and the amount shall be refunded and deducted by it from cur-
rent tax receipts pursuant to this part. After refund is made, the in-
voices required under s. 212.972 shall be perforated and returned to the
applicant.
212.974 Refund overpayment; adjustment.-In the event of overpay-
ment of any refund provided for in s. 212.973, the department shall
refuse to make further refund until such overpayment is adjusted in a
manner satisfactory to it.
212.975 False statement; penalty.-Any retail dealer who falsely
swears to a refund application, knowing such statement to be false, is
guilty of perjury; and upon conviction, in addition to the penalty pre-
scribed by law, shall not be allowed to make future applications for
refund during the current license year.
212.980 Return of tax to municipalities.-
(1) Those portions of the tax imposed pursuant to this part, which
result from the collection of such tax paid by a municipality on gasoline
for use in a motor vehicle operated by it shall be returned to the
governing body of each such municipality for the construction, recon-
struction, and maintenance of roads and streets within the municipality.
(2) The department shall promulgate such rules and regulations and
shall prescribe such forms as shall be necessary to effectuate the pur-
poses of this section.
212.9801 Definitions.-For the purposes of ss. 212.9802-212.9813,
the following words and terms when used herein shall have the follow-
ing meanings:
(1) "Agricultural purposes" shall be construed to mean motor fuel or
special fuel used in any tractor, vehicle, or other farm equipment which
is used exclusively on a farm or for processing farm products on the
farm and no part of which is used in any vehicle or equipment driven or
operated upon the public highways of this state. This restriction shall
not apply to the movement of farm vehicles or farm equipment between
farms. The transporting of bees by water and the operating of equip-
ment used in the apiary of a beekeeper shall be also deemed an agricul-
tural purpose.
(2) "Commercial fishing purposes" shall be construed to mean motor
fuel or special fuel used in the operation of boats, vessels, and equip-
ment used exclusively for the taking of fish, crayfish, oysters, shrimp,
and sponges from the salt and fresh waters under the jurisdiction of the
state for resale to the public, but shall in no way be construed to include

fuel used for sports or pleasure fishing, no part of which is used in any
vehicle or equipment driven or operated upon the highways of this
state.

33

212.9802 Refunds on fuel used for agricultural or commercial fish-
ing purposes; limitation; claims.-Any person who uses any motor fuel
or special fuel for agricultural purposes or commercial fishing purposes
on which the tax, as imposed by this part, has been paid shall be
entitled to a refund of the tax. However, no refund shall be authorized
unless sworn applications therefore containing such information as the
department may determine are filed with it not later than January 31
immediately following the year for which refund is claimed. When
claim is filed after January 31 and there is presented to the department
a justified excuse for late filing and the last preceding claim has been
filed on time, such late filing may be accepted through February of the
year filed. No refund shall be authorized for purchases of less than 26
gallons at any one time, and no refund shall be authorized unless the
amount due is for $5 or more in any 12-month period.

212.9803 Powers and duties of department.-Agents of the depart-
ment are authorized to go upon the premises of any permitholder or any
distributor or his duly authorized agent as defined in this part to make
inspection to ascertain any matter connected with the operation of ss.
212.9801-212.9813 or the enforcement thereof. However, no agent shall
enter the dwelling of any person without the occupant's consent or the
authority from the court of competent jurisdiction.

212.9804 Permit for refunds required; procedure for issuance; bond.-

(1) No person shall secure a refund of tax under s. 212.9802 unless
such person is the holder of an unrevoked refund permit issued by the
department before the purchase of the motor fuel, which permit shall be
numbered and issued annually and shall entitle such person to make
application for a refund under ss. 212.9801-212.9813.
(2) To procure a permit every person shall file with the department
an application, on forms furnished by the department, stating that he is
engaged in the business of farming or commercial fishing and that he
intends to file an application for refund for the current calendar year,
and shall furnish the department such other information as the de-
partment shall request.
(3) No person shall in any event be allowed a refund unless he has
filed the application provided for above with the department. The per-
mit shall be effective on the date issued by the department and continu-
ous from year to year so long as the permitholder files refund claims
year to year. In the event he fails to file a claim for any year, then he
must apply for a new permit.
(4) The department may, if applicant for a refund permit has violated
any provision of ss. 212.9801-212.9813 or any regulation pursuant thereto,
or been convicted of bribery, theft, or false swearing within the period of
5 years preceding the application or if the department has evidence of
the applicant's financial irresponsibility, require the applicant to exe-
cute a corporate surety bond of $1,000 to be approved by the depart-
ment, conditioned upon the payment of all taxes, penalties, and fines for
which such applicant may become liable under ss. 212.9801-212.9813.

212.9805 Permit numbers; tax refund blanks.-The department shall
annually assign each permitholder a new file number and furnish the
permitholder with blank gas tax refund applications.

212.9806 Sales; quantities limited; invoices required, requirements.-

(1) When motor fuel is sold to a person who claims to be entitled to
refund under s. 212.9802, the seller of such motor fuel shall make out a
sales invoice, which shall contain the following information:
(a) The name and post-office and resident address of the purchaser;
(b) The number of gallons purchased;
(c) The date on which purchase was made;
(d) The price paid for such refund motor fuel; and
(e) The name and place of business of the seller of the refund motor
fuel.

(2) The sales invoice shall be retained by .the purchaser for an at-
tachment to his application for refund as a part thereof. No refund shall
be allowed unless the seller executes such invoices and proof of payment
of such taxes for which refund is claimed is attached. The department

may refuse to grant a refund if the invoice in any particular is incom-
plete and fails to contain the full information required under ss.
212.9801-212.9813. When refund payment is made the department shall
perforate the invoices and return them to the permitholder.

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

34 JOURNAL OF THE HOUSE

(3) Refund motor fuel shall not be sold or delivered in quantities of
less than 26 gallons.
(4) No person shall execute a sales invoice, as described in subsec-
tion (1), except a distributor or a dealer or a duly authorized agent
thereof. No refund invoices shall be executed for purchases from retail
service stations, except that the department shall have authority to
designate certain retail service stations as agents of distributors when
no distributors are available to serve commercial fishermen.
212.9807 Refund claim application forms.-The refund permitholder
shall file with the department an application for refund on forms fur-
nished by the department.
212.9808 When refund claims allowed; procedure; right of refund
nonassignable, exception; fee.-
(1) When the department is satisfied that a refund is proper, it shall
authorize the amount of the tax paid, to be refunded as other refunds
are made; and the amount shall be refunded and deducted by it from
current gas tax receipts in its possession. Such refunds shall be allowed
only on motor fuel purchased in quantities of 26 gallons or more and
used in machines, boats, and equipment listed by the claimant in his
application for refund.
(2) The right to receive any refund under the provisions of this
section shall not be assignable, except to the executor or administrator,
or to the receiver, trustee in bankruptcy, or assignee in insolvency
proceedings, of such person entitled thereto.
(3) Claims shall be paid annually on a calendar-year basis. Claims
shall be filed not later than January 31 immediately following the year
for which refund is claimed.
(4) The department shall deduct a fee of $2 for each claim, which $2
shall be deposited in the General Revenue Fund.
212.9809 Appropriation for payment of claims.-The annual claims
to be refunded shall not exceed $500,000, which amount shall be with-
held from tax revenues available for the purpose of refund. In the event
claims exceed this amount, the department shall reduce such refunds
proportionally so that each claim shall receive the same percentage
reduction.
212.9810 Erroneous refunds.-If any taxes are erroneously refund-
ed, the department shall advise the payee by registered mail of the
erroneous refund. If the payee fails to reimburse the state within 15
days after the receipt of letter, an action may be instituted by the
department against such payee in the circuit court, and the department
shall recover from the payee the amount of the erroneous refund plus a
penalty of 20 percent.
212.9811 Records of sales and purchases of motor fuel under refund
permit.-
(1) Each distributor shall, in accordance with the department's re-
quirements, keep at his principal place of business in this state, or at
the bulk plant where the sale is made, a complete record or duplicate
sales tickets of all such motor fuel sold by him for the refund provided
for in s. 212.9807, which records shall give the date of each such sale,
the number of gallons sold, the name of the person to whom sold, and
the sale price. No distributor or his agent or employee shall acknowl-
edge or assist in the preparation of any claim for tax refund.

this part shall, in accordance with the department's requirements, keep
at his residence or principal place of business in this state a record of
each purchase of motor fuel from a distributor or the distributor's
authorized agent, the number of gallons purchased, the name of the
seller, the date of the purchase, and the sale price.
(3) The records required to be kept under subsections (1) and (2) of
this section shall at all reasonable hours be subject to inspection by the
department or by any person duly authorized by it. Such records shall
be preserved and shall not be destroyed until 3 years after the date the
motor fuel to which they relate was sold or purchased.
212.9812 False information in permit or refund application.--No

person shall knowingly make a false or fraudulent statement in an
application for refund permit or in an application for refund of any
taxes under this part; or fraudulently obtain a refund of such taxes; or
knowingly aid or assist in making any such false or fraudulent state-
ment or claim; or having bought motor fuel or any part thereof to be
used for any purpose other than as provided in s. 212.9812.

I

(1) An excise or license tax of 2 6 cents per gallon, herei- temed
" ga. tax," is imposed upon every gallon of motor fuel sold in this state,

E OF REPRESENTATIVES March 1, 1983

212.9813 Revocation, suspension of refund permit.-The refund permit
of any person who shall violate any provision of s. 212.9812 shall be
revoked by the department and may not be reissued until 2 years have
elapsed from the date of such revocation. The refund permit of any
person who violates any other provision of this part may be suspended
by the department for any period in its discretion not exceeding 6
months.
Section 7. Paragraph (f) of subsection (1) of section 18.11, Florida
Statutes, is amended to read:
18.11 Security to be given.-
(1) The security to be given by such banks as may be designated
under ss. 18.10 and 18.101 shall consist of:
(f) Bonds, notes, or certificates of any county, board, commission,
authority, agency, or other instrumentality of the state which contain a
pledge of, and are solely payable from, the 80-percent surplus 2-cent
constitutional seeend gasoline tax accruing under s. 16, Art. IX of the
State Constitution of 1885, as adopted by the 1968 revised constitution
and s. 9, Art. XII of said revision, provided that such securities have
been approved by the State Board of Administration as to their legal
and fiscal sufficiency.
Section 8. Subsection (2) of section 123.04, Florida Statutes, is amended
to read:
123.04 Qualifications for retirement.-
(2) A board to consist of the Governor, the State Comptroller, and
the State Treasurer shall be authorized and empowered to invest in
bonds of the United States, in bonds the payment of which is secured by
s. 16 of Art. IX of the Constitution of 1885, as adopted by the 1968 re-
vised constitution or by s. 9, Art. XII of said revision, in bonds the
payment of which is secured by s. 18 of Art. XII of the Constitution
of 1885, as adopted by s. 9, Art. XII of the 1968 revised constitution, in
county bonds containing a pledge of the full faith and credit of the
county or district involved, provided that such bonds are approved by
the State Board of Administration as to legal and fiscal sufficiency, in
bonds of the Florida State Improvement Commission or any other state
agency, which have been approved as to legal and fiscal sufficiency by
the State Board of Administration and which contain a sole pledge of
the 80-percent surplus 2-cent constitutional second gasoline tax accru-
ing under the provisions of s. 16 of Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, or of s. 9, Art. XII of said
revision, or in such other securities in which domestic life insurance
companies are permitted to invest by Florida law any of the funds of the
Judicial Retirement Trust Fund as they may deem necessary and feasible.
Section 9. Subsection (1) of section 206.05, Florida Statutes, is amended
to read:
206.05 Bond required of licensed distributors.-
(1) Each distributor, except a municipality, county, school board, or
special district which is licensed as a distributor under this part, shall
file with the department a bond in a penal sum of not less than $10,000
$3,00 or more than $100,000 $35,000, said sum to be approximately 3
times the average monthly gas tax paid by, or due from, such distribu-
tor during the preceding 12 calendar months under the laws of this
state. The bond shall be in such form as may be approved by the
department, executed by some surety company duly licensed to do busi-
ness under the laws of the state as surety thereon, and conditioned upon
the prompt filing of true reports and the payment by such distributor to
the department of any and all gas taxes which are now or which hereaf-
ter may be levied or imposed by the state, together with any and all
penalties and interest thereon, and generally upon faithful compliance
with the provisions of the gas tax laws of the state. The distributor shall
be the principal obligor, and the state shall be the obligee.
Section 10. Sections 206.32, 206.34, 206.36, 206.37, 206.38, and 206.40,
Florida Statutes, and sections 206.29, 206.30, 206.31, 206.33, and 206.35,
Florida Statutes, as amended by chapter 82-139, Laws of Florida, are
hereby repealed.
Section 11. Subsections (3) and (4) of section 206.41, Florida Stat-
utes, are hereby repealed, and subsection (1) of said section is amended
to read:
206.41 Constitutional gas tax Gaseono tae imposed.-

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

or brought into this state for use, upon which such tax has not been paid
or the payment thereof has not been lawfully assumed by some person
handling the same in this state. This tax, which is the tax as levied by s.
16, Art. IX of the Constitution of 1885, as amended, and continued by s.
9(c), Art. XII of the 1968 Constitution, as amended, and which is therein
referred to as the "second gas tax," is hereby designated the "constitu-
tional gas tax This levy of tax iso upo thc hrneumcr but shall be paid
upon the first sale or transfer of title, or use, within this state whether
by a distributor or dealer, except as expressly provided in subsection (2),
who shall act as agent for the state in the collection of said tax whether
he be the ultimate seller or not.
Section 12. Section 206.415, Florida Statutes, as created by chapter
80-77, Laws of Florida, is hereby repealed.
Section 13. Section 206.42, Florida Statutes, is amended to read:
206.42 Aviation motor fuel exempt from excise tax.-Each and every
dealer in aviation motor fuel in the state by whatever name designated
who sells aviation motor fuel testing 78 octane number (A.S.T.M. method
D-357-33T) or higher, of such quality not adapted for use in ordinary
motor vehicles, being designed for and sold and exclusively used for
aircraft motors, is exempted from the payment of any and all excise
taxes levied by the state upon such motor fuel, except the tax levied
under part II of chapter 212.
Section 14. Subsection (1) of section 206.43, Florida Statutes, is
amended to read:
206.43 Distributor to report to department monthly; deduction.-The
taxes levied and assessed as provided in part I of this chapter shall be
paid to the department monthly in the following manner:
(1) On or before the 20th day of each month the distributor shall
mail to the department verified reports on forms prescribed by the
department of the number of gallons of such products sold by him
during the preceding month and shall at the same time pay to the
department the amount of tax computed to be due. However, if the 20th
day falls on a Saturday, a Sunday, or a federal or state legal holiday,
returns shall be accepted if postmarked on the next succeeding work-
day. The distributor shall deduct from the amount of tax shown by the
report to be payable an amount equivalent to 4 9 percent of the tax on
motor fuels imposed by this part not exceeding 500,000 taxable gallons,
and less an amount equivalent to 2 1 percent of the tax on motor fuels
imposed by this part in excess of 500,000 gallons but not exceeding 1
million taxable gallons, which is hereby allowed to the distributor on
account of services and expenses in complying with the provisions of the
law. However, this allowance shall not be deductible unless payment of
tax is made on or before the 20th day of the month as herein required.
The United States post-office date stamped on the envelope in which the
report is submitted shall be considered as the date the report is received
by the department.
Section 15. Section 206.45, Florida Statutes, is amended to read:
206.45 Payment of tax into State Treasury.-All moneys derived
from the gas taxes imposed by part I of this chapter shall be paid into
the State Treasury by the department, for deposit in the Gas Tax
Collection Trust Fund, which fund is created and from which the
following transfers shall be made:
f,,.,_as ... (C m__" __ "_ -_ _-_ ........).. .
(1) Thle cost o tx hall, gasftr withholding be remitted to the State
Afund as aro roquirod undor the provision of& 2132.11, and aftor with
holdi f A50,dn000 tisaion for distriuion as roalaned in the "Gaons ona

(2)( The county additional ozv.onth o.nt gas tax collected pursuant
to s. 206.60, as such may be amended by the 1971 Legislature, shall be
distributed as therein provided.
(3)(4f The municipal .addit.l nl ;ighth .nt. gas tax collected pursuant
to s. 206.605 shall be distributed as therein provided.
Section 16. Section 206.46, Florida Statutes, is amended to read:
206.46 State Transportation Trust Fund; eu.i .tion, c., of.r.. .
All moneys in the State Transportation Trust Fund, which is hereby
created, shall be used for transportation purposes th.e nst- c ti-- and
Sma.inte-nae f atat oL.., as etherwiae provided by law, under the

direction of the Department of Transportation, which department may
from time to time make requisition on the Comptroller for such funds

35

to pay for the onotrnuction and maintenano of otatC ro ad. Money from
said fund shall be drawn by the Comptroller by warrant upon the State
Treasury pursuant to vouchers and shall be paid in like manner as
other state warrants are paid out of the appropriated fund against
which same are drawn. All sums of money necessary to provide for the
payment of the warrants by the Comptroller drawn upon said fund are
appropriated annually out of the fund for the purpose of making such
payments from time to time.
Section 17. Section 206.47, Florida Statutes, is amended to read:
206.47 Distribution of constitutional second gas tax pursuant to State
Constitution.-
(1) The constitutional seeend gas tax shall be allocated among the
several counties in accordance with the formula stated in s. 16 of Art.
IX of the State Constitution of 1885, as amended, to the extent neces-
sary to comply with all obligations to or for the benefit of holders of
bonds, revenue certificates, and tax anticipation certificates or any
refundings thereof secured by any portion of the constitutional second
gas tax allocated under the provisions of s. 16, Art. IX of the State
Constitution of 1885, as amended.
(2) The Department of Revenue will transmit the constitutional second
gas tax as collected monthly to the State Board of Administration
allocated and distributed to the credit of the several counties of the
state based on the formula of distribution contained in s. 16, Art. IX of
the Constitution of 1885, as amended.
(3) The State Board of Administration will calculate a distribution
of the constitutional eeeond gas tax received from the Department of
Revenue under subsection (2), based on the formula contained in s.
9(cX4), Art. XII of the revised State Constitution of 1968.
(4) The State Board of Administration shall allocate the constitu-
tional ceeend gas tax beginning with the tax collected January 1969 on
the formula contained in s. 9(cX4), Art. XII of the revised State Consti-
tution of 1968, subject only to the debt service requirements of bonds
pledging all or part of the constitutional soeend gas tax allocated under
the provisions of s. 16, Art. IX of the State Constitution of 1885, as
amended.
(5) The distribution factor, "the tax collected on retail sales or use in
each county," shall be based upon a certificate of the Department of
Revenue of the sales and use tax collected in each county as of June 30
for each fiscal year. The Department of Revenue shall furnish a certifi-
cate to the State Board of Administration on or before July 31 following
the end of each fiscal year, and said certificate shall be conclusive as to
the sales and use tax collected in each county for the prior fiscal year.
The factor based on said certificate shall be applied to the gas tax
collections for the following fiscal year beginning July 1 and ending
June 30.
(6) The State Board of Administration will calculate a monthly allo-
cation of the constitutional second gas tax received from the Depart-
ment of Revenue based on the formula contained in s. 9(cX4), Art. XII of
the revised State Constitution of 1968, and credit to the account of each
county the amount of the constitutional se.ind gas tax to be allocated
under said formula.
(7) The gas tax funds credited to each county will be first distributed
to meet the debt service requirements, if any, of the s. 16, Art. IX debt
assumed or refunded by the State Board of Administration payable
from the constitutional second gas tax. The remaining gas tax funds
credited to each county are surplus gas tax funds and shall be divided,
80 percent to the Department of Transportation and 20 percent to the
board of county commissioners of the county for the acquisition and
construction of roads. As provided in s. 339.08(4), the department is
authorized to maintain on deposit with the State Board of Administra-
tion all proceeds of the 80-percent surplus of the constitutional seooe.n
gas tax.
(8) The State Board of Administration shall retain a reasonable
percentage of the total surplus gas tax in an amount to be determined
by the board in each fiscal year and shall hold said funds in a reserve
account to make any adjustments required for the distribution of the
gas tax for the fiscal year. Funds in the reserve account may be invested
in direct obligations of the United States maturing not later than June
30 of each fiscal year.
(9) The State Board of Administration will, in each fiscal year, dis-

tribute the 80-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 80-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 80-percent

36 JOURNAL OF THE HOUSE

surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the Department of Transportation for use in the county.
(10) The State Board of Administration will, in each fiscal year,
distribute the 20-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 20-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 20-percent
surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the boards of county commissioners for use in the county.
(11) After receiving the gas tax collections for the 12th month of
each fiscal year, the State Board of Administration shall make a com-
plete and total distribution of all earnings on investments and remain-
ing gas tax collected during the fiscal year, taking into account all the
requirements of s. 16, Art. IX of the State Constitution of 1885, as
amended, of bonds pledging all or any portion of the constitutional
seeooen gas tax accruing thereunder, and s. 9(c), Art. XII of the revised
State Constitution of 1968, as amended.
Section 18. Sections 206.50, 206.51, 206.52, 206.53, 206.54, 206.55,
206.57, 206.602, and 206.603, Florida Statutes, are hereby repealed.
Section 19. The Statutory Revision Division is directed to change
the catchline of s. 206.60, Florida Statutes, to "County tax on motor
fuel" and the catchline of s. 206.605, Florida Statutes, to "Municipal
tax on motor fuel."
Section 20. Subsection (1) of section 206.625, Florida Statutes, is
amended, present subsection (2) of said section is renumbered as subsec-
tion (4) and new subsections (3) and (4) are added to said section to read:
206.625 Return of tax to municipalities and school boards and
counties.-
(1) Those portions of the county firct ga + ta, impo. d by e. 206.41,
and tho additional gas tax, imposed by s. 206.60, which result from
the collection of such tax taxoe paid by a municipality on gasoline
for use in a motor vehicle operated by it shall be returned to the
governing body of each such municipality for the construction, recon-
struction, and maintenance of roads and streets within the municipality.
(2) Those portions of the county gas tax imposed by s. 206.60 which
result from the collection of such tax paid by a school district on gasoline
for use in a motor vehicle operated by it shall be returned to the govern-
ing body of each such school district to be used to fund construction,
reconstruction, and maintenance of roads and streets within the school
district required as a result of new school construction or renovation of
existing school. The school board shall select the projects to be funded,
however, first priority shall be given to projects required as the result of
new school construction, unless a waiver is granted by the affected county
or municipal government.
(3) Those portions of the county gas tax imposed by s. 206.60 which
result from the collection of such tax paid by a county on gasoline for use
in a motor vehicle operated by it shall be returned to the governing body
of each such county. Tax revenue returned to a county under this section
shall be used for the construction, reconstruction, and maintenance of
road and streets within the county.

Section 21. Section 206.64, Florida Statutes, is amended to read:
206.64 Refunds on fuel used for agricultural or commercial fishing
purposes; limitation; claims.-Any person who uses any motor fuel for
agricultural purposes or commercial fishing purposes on which the tax,
as imposed by this part, has been paid shall be entitled to a refund of
the municipal tax imposed by s. 206.605 tatc+ tax .x..pt th 2 ont p+ r .
gallon gas tax known an tho ccoond gao tax and thoz cconth ocnt gao tax
a- pro:'idd by o06.60n However, no refund shall be authorized unless
sworn applications therefore containing such information as the depart-
ment may determine are filed with it not later than January 31 imme-
diately following the year for which refund is claimed. When claim is
filed after January 31 and there is presented to the department a
justified excuse for late filing and the last preceding claim has been
filed on time, such late filing may be accepted through February of the
year filed. No refund shall be authorized for purchases of less than 26
gallons at any one time, and no refund shall be authorized unless the
amount due is for $5 or more in any 12-month period.

Section 22. Subsection (1) of section 206.70, Florida Statutes, is

amended to read:

206.70 When refund claims allowed; procedure; right of refund non-
assignable, exception; fee.-

I;

E OF REPRESENTATIVES March 1, 1983

(1) When the department is satisfied that a refund is proper, it shall
authorize the amount of the municipal tax imposed by s. 206.605 state
gasc ta paid oxopt the2 o ntc por gallon gas tax known a tho "cco.nd
ga, tax" and tho ovonth cant gaO taYx as pro'idJd by 2o06n60, to be
refunded as other refunds are made; and the amount shall be refunded
and deducted by it from current gas tax receipts in its possession. Such
refunds shall be allowed only on motor fuel purchased in quantities of
26 gallons or more and used in machines, boats, and equipment listed
by the claimant in his application for refund.
Section 23. Subsection (3) of section 206.87, Florida Statutes, is
hereby repealed, and subsection (1) of said section is amended to read:
206.87 Levy of tax.-
(1) An excise tax of 4 9 cents per gallon is hereby imposed upon
every gallon of special fuel used or sold in this state for use. Unless
expressly provided to the contrary in this part, every sale shall be
deemed to be for use in this state. This levy of tax is upo-n tho .on..umnr
but shall be paid upon the first sale or transfer of title within this state
by a dealer, except as expressly provided in this part, who shall act as
agent for the state in the collection of said tax whether he be the
ultimate seller or not.
Section 24. Subsection (2) of section 206.875, Florida Statutes, is
amended to read:
206.875 Allocation of tax.-
(2) It is the intent of the Legislature that this section be construed to
provide for the distribution of the appropriate portion of the special
fuels tax imposed by this part, in the same manner as provided by ss.
206.29, 20o6.30, 06 31, 206.3, 206. 33, 06.34, 206.35, 0636n 206.37,
2on 06 on 0639, on A6 206.41, 206.45, 206.60, 206.605, and 206.625.
Section 25. Subsection (1) of section 206.90, Florida Statutes, is
amended to read:
206.90 Bond required of licensed dealers.-
(1) Every dealer, except a municipality, county, school board or spe-
cial district which is licensed as a dealer under this part, shall file with
the department a bond or bonds in the penal sum of not less than
$10,000 or more than $100,000 $35,00. The sum of said bond shall be
approximately 3 times the average monthly special fuels tax paid or
due by such dealer during the preceding 12 calendar months under this
part, with a surety approved by the department, upon which the dealer
shall be the principal obligor and the state shall be the obligee, condi-
tioned upon the faithful compliance with the provisions of this part. If
the sum of 3 times a dealer's average monthly tax is less than $50, no
bond shall be required.
Section 26. Subsection (1) of section 206.91, Florida Statutes, is
amended to read:
206.91 Tax reports; computation and payment of tax.-
(1) For the purpose of determining the amount of tax imposed by s.
206.87, each dealer shall, not later than the 20th day of each calendar
month, mail to the department, on forms prescribed by the department,
monthly reports which shall show inventories, purchases, nontaxable
disposals, and taxable sales in gallons of each type of special fuel,
including, but not limited to, diesel and heating fuel, kerosene, butane
gas, propane gas, and all other forms of liquefied petroleum gases, for
the preceding calendar month. However, if the 20th day falls on a
Saturday, a Sunday, or a federal or state legal holiday, returns shall be
accepted if postmarked on the next succeeding workday. The reports
shall contain or be verified by a written declaration that such report is
made under the penalties of perjury. The dealer shall deduct from the
amount of tax shown by the report to be payable an amount equivalent
to 4 g percent of the tax on special fuels imposed by this part not
exceeding 500,000 taxable gallons, and less an amount equivalent to 2
percent of the tax on special fuels imposed by this part in excess of
500,000 taxable gallons but not exceeding 800,000 taxable gallons,
which is hereby allowed to the dealer on account of services and ex-
penses in complying with the provisions of this part. This allowance
shall not be deductible unless payment of tax is made on or before the
20th day of the month as herein required.
Section 27. Section 206.97, Florida Statutes, is amended to read:

206.97 Applicability of specified sections of part I.-The provisions
of ss. 206.04, 206.055, 206.07, 206.075, 206.08, 206.09, 206.10, 206.11,
206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.19,
206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,

320.2, 206.28, 206.41(4)(), 206.49,206.56,206.57, 206.58,206.59, 206.61,
206.62 of part I of this chapter, shall, as far as lawful or practicable, be
applicable to the tax herein levied and imposed and to the collection
thereof as if fully set out in this part II. However:
(1) "Distributor" means "dealer."
(2) "Motor fuel" means "special fuel."
(3) No provision of any such section shall apply if it conflicts with any
provision of part II of this chapter.
Section 28. Section 207.003, Florida Statutes, is amended to read:
207.003 Privileged tax levied.-A tax for the privilege of operating
any commercial motor vehicle upon the public highways of this state
shall be levied upon every motor carrier at a rate which includes the
rate provided in chapter 206, and including the sales tax which may be
imposed by part II of in tho. futre by .th.e r-opel of th2 c urront oxomp
tion in chapter 212, on each gallon of special fuel or motor fuel used for
the propulsion of a commercial motor vehicle by such motor carrier
within the state.
Section 29. Subsections (2) and (3) of section 207.005, Florida Stat-
utes, are amended to read:
207.005 Returns and payment of tax; delinquencies; calculation of
fuel used during operations in the state; credit; bond.-
(2) The amount of fuel used in the propulsion of any commercial
motor vehicle within this state may be calculated, if the motor carrier
maintains adequate records, by applying total interstate vehicular con-
sumption of all special fuel and motor fuel used as related to total miles
traveled and applying such rate to total miles traveled within this
state. If the metcr Coarrir maintains rOccrde which hw +1 thC actual
amount paid for all cpe.oial fuel and motor fue ,, 1... A_,l ucod i In theiS tate,
rogardlos4 of whoro tho fuol -1'ao purchased, that amount shall bo mul
ti-pli-Ed by4 th tax leid on motor fuel. under chapter 212. In the
absence of adequate documentation by the motor carrier, the depart-
ment is authorized to promulgate rules converting miles driven to gal-
I 1 .L_J 1L- 2 -_'1.. __ __ ___L l __11 .....- L __ .. ....-

ions usea dn- dt estal-in as rtaii Dorwo per -aiicn rccrtoa cr mnruTcia

. .. .. ... r x- . .
ta hiadue.

(3) For the purpose of computing the carrier's liability for the road
privilege tax, the total gallons of fuel used in the propulsion of any
commercial motor vehicle in this state shall be multiplied by the rates
rate provided in chapter 206 and part II of chapter 212. From the sum
determined by this calculation, there shall be allowed a credit equal to
the amount of the tax per gallon under chapter 206 and part II of
chapter 212 for each gallon of fuel purchased in this state during the
reporting period when the special fuel or motor fuel tax was paid at the
time of purchase. If the tax paid under chapter 206 exceeds the total tax
due under this chapter, the excess may be allowed as a credit against
the tax due during the succeeding 12-month reporting period. Under no
circumstances shall a refund be made for this credit.
Section 30. Section 213.11, Florida Statutes, is amended to read:
213.11 Gasoline tax; transfer to Department of Natural Resources.-
The Department of Revenue is directed to pay and transfer to the
Department of Natural Resources, or to such other successor agency as
may be charged with controlling noxious aquatic vegetation in this
state, a sum equal to 2 percent of all revenue, not to exceed a maximum
of $2,800,000 annually, collected under part II of chapter 212 the frt
_. ..1"; j _, ,.-+_ I, ,, ,-,,.._ Of\f T.T .. 1. ... 11,,l ,,- .

unadr th firAt .gao tax ohal not x .ed $2,8,O Q)a00 ann usually. Such sum
shall be transferred by the Department of Revenue at the same time the
remainder of the revenues collected pursuant to Part II of chapter 212 are
firot gao., lin tax is transferred into the State Transportation Trust
Fund, as provided for in s. 206.45(1). All funds so transferred to the
Department of Natural Resources or other agency shall be used for
eradication, control, and research of water hyacinths and noxious aquatic
vegetation.
Section 31. Section 207.026, Florida Statutes, is amended to read:
207.026 Allocation of tax.-All moneys derived from the taxes and
fees imposed by this chapter shall be paid into the State Treasury by
the department for deposit in the Special Fuel and Motor Fuel Use Tax
Clearing Trust Fund, from which the following transfers shall be made:
After withholding $50,000 from the proceeds therefrom, to be used as a
revolving cash balance, the funds for the purpose of conducting the
study as set forth in s. 4 of chapter 80-415, Laws of Florida, and the
amount of funds necessary for the administration and enforcement of
this tax, all other moneys shall be transferred in the same manner and

37

for the same purpose as provided in s. 206.41, s. 206.45, s. 206.60, and s.
206.605, and s. 212.95.
Section 32. Subsections (1), (2), and (17) of section 215.22, Florida
Statutes, are amended to read:
215.22 Certain moneys and certain trust funds enumerated.-The
following described moneys and trust funds, by whatever name desig-
nated, shall be those from which the deductions authorized by s. 215.20
shall be made:
(1) The moneys deposited in the Gas Tax Collection Trust Fund fist
gao tax -o-vio pursuant to the provisions of s. 212.95 206.41.
(2) The county cevonth cent additional tax upon gasoline or other
like products of petroleum levied pursuant to the provisions of s. 206.60.
(17) All income derived from outdoor advertising and overweight
violations which is deposited in the State Transportation Trust Fund
created in s. 206.46 206.45.
The enumeration of the above moneys or trust funds shall not prohibit
the applicability thereto of s. 215.24 should the Governor determine
that for the reasons mentioned in s. 215.24 said money or trust fund
should be exempt herefrom, as it is the purpose of this law to exempt all
trust funds from its force and effect where, by the operation of this law,
federal matching funds or contributions to any trust fund would be lost
to the state.
Section 33. Section 215.36, Florida Statutes, is amended to read:
215.36 State funds; laws not repealed.-Nothing in ss. 215.31-215.32,
215.34-215.36 shall be construed as repealing ss. 215.20, 215.22 to
215.25, inclusive, or as affecting the proceeds of 2 cents per gallon of the
total tax levied by state law upon gasoline and other like products of
petroleum now known as the constitutional second gas tax, and upon
other fuels used to propel motor vehicles, placed in the State Treasury
and divided and distributed as required by s. 16 of Art. IX of the
Constitution of 1885 as adopted by the 1968 revised constitution or by s.
9, Art. XII of said revision.

Section 34. Paragraph (d) of subsection (1) of section 215.47, Florida
Statutes, 1982 Supplement, is amended to read:
215.47 Investments; authorized securities.-Subject to the limitations
and conditions of the State Constitution or of the trust agreement
relating to a trust fund, moneys available for investments under ss.
215.44-215.53 may be invested as follows:
(1) Without limitation in:
(d) Bonds issued or administered by the State Board of Administra-
tion secured solely by a pledge of all or part of the 2-cent constitutional
second gas tax accruing under the provisions of s. 16, Art. IX of the
State Constitution of 1885, as amended, or of s. 9, Art. XII of the 1968
revised State Constitution.

Section 35. Section 215.74, Florida Statutes, is amended to read:
215.74 Pledge of constitutional send gas tax; consent by counties
and state agency supervising state road system.-Any portion of the
constitutional seeend gas tax provided for and allocated to the account of
each of the several counties by s. 9(c), Art. XII of the State Constitution
may be pledged and used for the payment of bonds issued by the divi-
sion; provided, however, that such funds shall only be pledged and used
with the consent of the state agency supervising the state road system
and the governing body of the county to the account of which such
portion of the constitutional second gas tax is allocated.

Section 36. Subsection (3) of section 336.41, Florida Statutes, is
amended to read:
336.41 Counties; employing labor and providing road equipment;
definitions.-
(3) All construction and reconstruction of roads and bridges, includ-
ing resurfacing, full scale mineral seal coating, and major bridge and
bridge system repairs, to be performed utilizing the proceeds of the 80
percent portion of the surplus of the constitutional second gas tax shall
be let to contract to the lowest responsible bidder by competitive bid,
except for:
(a) Construction and maintenance in emergency situations; and

(b) In addition to emergency work, construction and reconstruction,
including resurfacing, mineral seal coating, and bridge repairs, having

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

11 1 .. . .. . .. . . . . .. . . . .. . .
S. . . r". .j t- . .p . . .

j

38 JOURNAL OF THE HOUSE

a total cumulative annual value not to exceed 5 percent of its 80 percent
portion of the constitutional second gas tax or $50,000, whichever is
greater,
for which the county may utilize its own forces. However, if, after
proper advertising, no bids are received by a county for a specific proj-
ect, the county may use its own forces to construct the project, notwith-
standing the limitation of this subsection. Nothing in this section shall
prevent the county from performing routine maintenance as authorized
by law.
Section 37. Section 339.08, Florida Statutes, 1982 Supplement, is
amended to read:
339.08 Use of ga tax revenue by department.-
(1) The department shall by regulation provide for the expenditure
of the moneys in the State Transportation Trust Fund proee ods f the
first gas t- accruing to the Division of Road Operations, in accordance
with its annual budget.
(2) Such regulations shall provide that the use of said moneys the
irstga4 tan be restricted to the following purposes:
(a) To pay administrative expenses of the department, including
administrative expenses incurred by the several state road districts.
(b) To pay the cost of construction of the State Highway System and
State Park Road System, including amounts necessary to match federal
aid funds for such purposes. The department shall also match federal
aid highway funds allocated to the county road and city street systems.
(c) To pay the cost of maintaining the State Highway System and
State Park Road System.
(d) To make such other lawful expenditures of the department for
the payment of which no other funds may be specified, including the
payment of compensation to employees of the Division of Road Opera-
tions except those employees whose jobs are designated as "J" in the
official Florida merit system pay plan for overtime work in excess of 40
hours per week or other accepted standard work week, in cash or by
way of compensatory time as may be prescribed by regulation of the
department. Any other laws in conflict herewith are hereby repealed.
(e) To pay the cost of maintaining state roads which were classified
or maintained as primary roads on January 1, 1956, and not included
by the road board in the state primary highway system when said
system was reclassified by the road board in June 1956, pursuant to the
provisions of this code.
(3Xa) The department may use available funds for the preparation of
preliminary engineering plans with valid cost estimates, which plans
and estimates shall be completed prior to the issuance of any bonds on
all revenue-producing transportation projects. However, the department
shall be reimbursed for the costs incurred for such preparation from the
proceeds of the bond issue.
(b) The department shall not use or pledge the moneys in the State
Transportation Trust Fund pr-ees of t. he fi gas tax on any revenue-
producing transportation project without legislative approval. This lim-
itation on pledging the proceeds of said moneys tho Arsutgas tao shall in
no way impair the ability of the department or the counties to enter into
covenants to complete transportation projects from all other legally
available funds.
(c) No state bonds shall be sold for any revenue-producing transpor-
tation project if the proceedings authorizing such bonds include a cove-
nant to complete by the department from the moneys in the State Trans-
portation Trust Fund pricccdc f thc.. firt gac tax until the department
shall have made cost estimates based on the most current information
available after approval of the final environmental impact statement
for such project and shall have determined based on such estimates that
the projected available funds for any such project, excluding the use of
any proceeds from said moneys tho r.t -ga a,, pursuant to a covenant
to complete, are sufficient to pay for such project. No additions shall be
made to any revenue-producing project for which a covenant to com-
plete from said moneys thc firzt gan tax has been made which would

expand the scope of such project unless such additions are specifically
approved by the Legislature. For the purposes of this subsection, "proj-
ect scope" shall mean the terminal points, the number of interchanges,
and grade separations as approved by the Legislature. No contingency
funds in the construction trust fund for any revenue-producing project
for which a covenant to complete from said moneys tho et g. a ta has
been made shall be expended for any purpose other than such project
until the completion of such project; however, such funds may be ex-
pended for other purposes if permitted by the proceedings authorizing

I

E OF REPRESENTATIVES March 1, 1983

such bonds and if the department certifies to the Executive Office of the
Governor that such contingency funds are not required for the comple-
tion of the project and are available and sufficient for such other pur-
poses and the Executive Office of the Governor approves such certifica-
tion in writing to the department.
(d) In any lease-purchase agreement, which includes a covenant to
complete by the department from the moneys in the State Transporta-
tion Trust Fund proceodg of th firet gac rtax, the department shall
provide for the expeditious repayment of any and all costs incurred by
the department as a result of the covenant to complete the transporta-
tion project. Such agreement shall provide for such repayment from
excess tolls or constitutional seeend gas tax proceeds not required for
payment of principal, interest, reserves, and other required deposits for
the bonds and for the annual reimbursement from tolls or other local
moneys or both, to the extent legally available, of all operating and
maintenance costs of the facilities, as provided by the applicable provi-
sions of the State Constitution and the bond proceedings.
(e) The provisions of subsections (c) and (d) shall not apply to any
revenue-producing project approved by the Legislature prior to July 1,
1978.
(4Xa) Beginning July 1, 1977, the department shall develop and
implement a phased transfer of the administrative responsibility for
construction programs financed by the 80-percent portion of the consti-
tutional eeeond gas tax to the respective counties. In counties of over
100,000 population, this transfer of responsibility shall be made at the
rate of not less than 20 percent per year and shall be completed by July
1, 1980. In counties having less than 100,000 population, there shall be
an orderly transfer of responsibility, but in no case shall the transfer
extend beyond July 1, 1980.
(b) All projects let to construction contract on or before June 30,
1977, shall be completed by the department. If requested by a county,
the department may undertake or complete all stages of a project if it
can be completed through the construction stage by July 1, 1980. Ade-
quate arrangements shall be agreed to between the counties and the
department to ensure that the department has sufficient funds to com-
plete its projects as previously indicated.
(c) The Department of Transportation shall, until July 1, 1980, lend
its assistance, advice, and counsel to the counties, when requested, in
order to assist in the development of a program for the management of
the county road program. This assistance may include such areas as
consultant procurement, right-of-way acquisition, specifications, and
construction inspection. After July 1, 1980, a county may enter into an
agreement with the department to provide for the department to ac-
quire rights-of-way for the county, provided the highway project is to be
funded by the 80-percent portion of the constitutional seeend gas tax
allocated to that county and requires the acquisition of at least 10
parcels of land, the total cost of which will equal or exceed $100,000.
(5) The department is required to maintain on deposit with the
State Board of Administration all proceeds of the 80-percent surplus of
the constitutional second gas tax. The department shall by regulation
provide forthe t transfer of the proceeds of the 80-percent surplus of the
constitutional s oend gas tax in each county's account necessary to meet
the current expenditures of the several counties. No county shall sub-
mit a voucher for transfer of funds unless such funds are to reimburse a
prior expenditure or to maintain sufficient funds to meet anticipated
expenditures for the next 60 days. Such transfers shall be processed by
the department within 3 working days of receipt of the county's vouch-
er. Such regulations shall not provide for department approval or con-
trol over county expenditures, but are to provide for routine processing
of transfer vouchers from the State Board of Administration to the
counties and for the investment of said constitutional seeeondi gas tax
funds so as to maximize investment earnings to the counties. The de-
partment shall not charge any fees or allocate department overhead to
the counties for these services.
(6) The department is authorized to advance constitutional eeeond
gas tax trust funds to the Working Capital Trust Fund in an amount
not to exceed $22,500,000. However, nothing herein contained shall in
any way impair the present county road and bridge district bonds,
revenue certificates, or other valid obligations of the respective coun-
ties. The department shall replace the constitutional second gas tax
funds in the Working Capital Trust Fund by July 1, 1983. Effective
July 1, 1983, the State Board of Administration shall assume the re-

sponsibilities for distribution of the counties' 80-percent share of the
constitutional second gas tax in the same manner as the 20-percent
share is currently distributed pursuant to s. 206.47; however, the State
Board of Administration shall assure that county funds are made avail-
able to the Department of Transportation to be held in escrow for any

construction underway on behalf of the county pursuant to resolution of
the county governing body.
Section 38. Paragraph (a) of subsection (1) of section 339.081, Flor-
ida Statutes, is amended to read:
339.081 State Transportation Trust Fund; accounts.-
(1) The State Comptroller shall maintain within the State Trans-
portation Trust Fund the following accounts:
(a) The restricted state roads moneys account to which shall be
credited the proceeds of the gas tax taxes referred to in s. 339.08 (3) an
(4). No moneys shall be paid out or transferred from this account except
pursuant to a duly adopted resolution of the appropriate board of county
commissioners which resolution shall be filed with the Comptroller;
provided, however, nothing herein shall prohibit transfers made pursu-
ant to s. 215.18.
Section 39. Subsection (2) of section 339.083, Florida Statutes, is
amended to read:
339.083 County transportation trust fund; controls and administra-
tive remedies.-
(2) The Auditor General shall conduct an audit of each such special
trust fund at such intervals of time as practicable and in accordance
with s. 11.45, to assure that the surplus of the constitutional second gas
tax distributed to each county is being expended in accordance with
law. If, as a result of an audit, the Auditor General determines that a
county has violated the constitutional or statutory requirements for
expenditure of transportation funds, he shall immediately notify the
county. The county shall have an opportunity to respond to the audi-
tor's report within 30 days after the date of written notification to the
county. If the Auditor General refuses to modify or repeal his findings,
the county may have such findings reviewed pursuant to the provisions
of the Administrative Procedure Act, chapter 120. If the findings of the
Auditor General are upheld after exhaustion of all administrative and
legal remedies of the county, no further surplus constitutional sonand
gas tax funds in excess of funds for committed projects shall be distri-
buted to the violating county until the county corrects the matters cited
by the Auditor General and such corrections have been certified by the
Auditor General as having been completed.
Section 40. Subsection (1) of section 339.089, Florida Statutes, is
amended to read:
339.089 Use by counties of the surplus from the constitutional seefnd
gas tax.-
(1) Any county which has agreed prior to July 1, 1977, by resolution,
to use the surplus of the constitutional seeend gas tax to provide a
connecting road to a planned interchange on the interstate system shall
provide such connecting road.
Section 41. Subsection (2) of section 339.10, Florida Statutes, is
amended to read:
339.10 Confirming advances of first gas tax funds to counties; au-
thorizing advances of proceeds of part II, chapter 212 tax in the future.-
(2) The department, whenever it deems it advisable and in the best
interest of the state because of the financial inability of a county to
provide the necessary funds or in order to anticipate future surplus
gasoline tax funds accruing to the county, may make advances of the
proceeds of the tax imposed under part II of chapter 212 fir-stgas.tax
funde to a county for the acquisition of rights-of-way for roads of the
state primary highway system therein or for the construction of road
projects of the state primary highway system therein to be repaid out of
any future accruals to the county of gasoline tax funds to be expended
therein by the county or by the department.
Section 42. Subsection (3) of section 339.24, Florida Statutes, is
amended to read:
339.24 Beautification of roads by department, counties, and cities;
wayside parks; rules and regulations; enforcement; penalty.--
(3) The department is authorized to expend proceeds of the tax im-
posed under part II of chapter 212 fire ga tax_ funds to acquire, by
donation or purchase, and to lay out, develop, improve, operate, and
maintain, appropriate roadside or wayside parks, rest areas, boat
ramps, and similar facilities under its jurisdiction at sites selected by
the department.
Section 43. Section 344.17, Florida Statutes, is amended to read:

344.17 Depositories and investments.-All moneys received by the
treasurer of the State Board of Administration, a body corporate under

39

s. 9, Art. XII of the State Constitution, shall be deposited by him in a
solvent bank or banks, to be approved and accepted for such purposes by
the said board. In making such deposits he shall follow themethod for
the deposit of state funds. Each bank receiving any portion of the said
funds shall be required to deposit with the treasurer of said board
satisfactory bonds or treasury certificates of the United States, bonds of
the several states, special tax school district bonds, bonds of any munic-
ipality eligible to secure state deposits as provided by law, bonds of any
county or special road and bridge district of this state entitled to partic-
ipate under the provisions of s. 16, Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, and of s. 9, Art. XII of said
revision, bonds issued under the provisions of s. 18, Art. XII, of the
Constitution of 1885 as adopted by s. 9, Art. XII of the 1968 revised
constitution, or bonds, notes or certificates issued by the Florida State
Improvement Commission or its successors, the Florida Development
Commission and the Division of Bond Finance of the Department of
General Services, which contain a pledge of the 80-percent surplus
2-cent constitutional seeend gasoline tax accruing under s. 16, Art. IX of
the Constitution of 1885, as adopted by the 1968 revised constitution,
and under s. 9, Art. XII of said revision, which shall be equal to the
amount deposited with said bank. Such security shall be in the posses-
sion of the treasurer of said board or the treasurer of said board is
hereby authorized to accept in lieu of the actual depositing with him of
such security, trust or safekeeping receipts issued by any Federal Re-
serve Bank, or member bank thereof, or by any bank incorporated
under the laws of the United States; provided, however, that the mem-
ber bank or bank incorporated under the laws of the United States shall
have been previously approved and accepted for such purposes by the
State Board of Administration, and provided, further, that said trust or
safekeeping receipt shall be in substantially the same form as that
which the State Treasurer is authorized to accept in lieu of securities
given to cover deposits of state funds.

Section 44. Subsections (10) and (11) of section 348.217, Florida
Statutes, are amended to read:
348.217 Definitions.-As used in part I of this chapter unless the
context clearly indicates otherwise:
(10) "Constitutional Seeend gas tax" means and includes the 20-percent
and 80-percent surplus gasoline tax funds accruing in each year to the
Department of Transportation for use in Brevard County under the
provisions of s. 9(cX2), Art. XII of the State Constitution, after deduction
only of any amounts of said gasoline tax funds heretofore pledged by the
Department of Transportation or the county for outstanding obliga-
tions, or all other such funds as may otherwise be provided by the
constitution for use in Brevard County.
(11) "County S-nsh cent gas tax" means all the gasoline tax funds
accruing in each year for use in Brevard County under the provisions of
s. 206.60.

Section 45. Paragraphs (g) and (k) of subsection (3) of section 348.219,
Florida Statutes, are amended to read:
348.219 Purposes and powers.-
(3) The authority is hereby granted, and shall have and may exer-
cise all powers necessary, appurtenant, convenient, or incidental to the
carrying out of the aforesaid purposes, including, but without being
limited to, the following rights and powers:
(g) To borrow money and make and issue negotiable notes, bonds,
refunding bonds, and other evidences of indebtedness or obligations,
either in temporary or definitive form, hereinafter in this part some-
times called "bonds," of the authority for the purpose of financing all or
part of the improvement, extension, or construction of the Brevard
County Expressway System and appurtenant facilities, including all
approaches, streets, roads, bridges, and avenues of access for said Brevard
County Expressway System and for any other purpose authorized by
this part, said bonds to mature in not exceeding 40 years from the date
of issuance thereof, and to secure the payment of such bonds or any part
thereof by a pledge of any or all of its revenues, rates, fees, rentals, or
other charges, including all or any portion of the constitutional ncernd
gas tax or the county sov-nth-ent gas tax, or both, and in general to
provide for the security of said bonds and the rights and remedies of the
holders thereof. The pledge of said constitutional seocn_ gas tax or said
county v-nthi oent gas tax, or both, and the amount and conditions of
such pledge shall be first approved by the Board of County Commis-
sioners of Brevard County. However, no portion of said constitutional

Aoend gas tax or said county evnthu s cont gas tax, or both, shall be
pledged for the construction of any project for which a toll is to be
charged unless the anticipated tolls are reasonably estimated by the
board of county commissioners, at the date of its resolution pledging

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

40 JOURNAL OF THE HOUSE

said funds, to be sufficient to cover the principal and interest of such
obligations during the period when said pledge of funds shall be in
effect.
1. The authority shall reimburse Brevard County for any sums ex-
pended from said gasoline tax funds used for the payment of such
obligations. Any gasoline tax funds so disbursed shall be repaid when
the authority deems it practicable, together with interest at the highest
rate applicable to any obligations of the authority.
2. In the event the authority determines to fund or refund any bonds
theretofore issued by said authority or by said commission as aforesaid
prior to the maturity thereof, the proceeds of such funding or refunding
bonds shall, pending the prior redemption of the bonds to be funded or
refunded, be invested in direct obligations of the United States, and it is
the express intention of this part that such outstanding bonds may be
funded or refunded by the issuance of bonds pursuant to this part,
notwithstanding that part of such outstanding bonds will not mature or
become redeemable until 10 years after the date of issuance of bonds
pursuant to this part to fund or refund such outstanding bonds.
(k) To pledge, hypothecate, or otherwise encumber all or any part of
the revenues, rates, fees, rentals, or other charges or receipts of the
authority, including all or any portion of the constitutional second gas
tax or the county seeonth- c- gas tax, or both, subject to the prior
approval of the Board of County Commissioners of Brevard County as
provided herein, as security for all or any of the obligations of the
authority.
Section 46. Subsections (1) and (4) and paragraph (a) of subsection
(3) of section 348.22, Florida Statutes, are amended to read:
348.22 Bonds of the authority.-
(1) The bonds of the authority issued pursuant to the provisions of
this part, whether on original issuance or on refunding, shall be author-
ized by resolution of the members thereof, may be either term or serial
bonds, and shall bear such date or dates, mature at such time or times,
not exceeding 40 years from their respective dates, bear interest at such
rate or rates, not exceeding 8 percent per annum, payable semiannual-
ly, be in such denominations, be in such form, either coupon or fully
registered, carry such registration or exchangeability privileges, be
payable in such medium of payment and at such place or places, be
subject to such terms of redemption and be entitled to such priorities on
the revenues, rates, fees, rentals or other charges or receipts of the
authority, including the constitutional seeend gas tax or the county
seveth eont gas tax, or both, subject to the prior approval of the Board
of County Commissioners of Brevard County, as provided herein. The
bonds shall be executed either by manual or facsimile signature by such
officers as the authority shall determine, provided such bonds bear at
least one signature which is manually executed thereon, and the cou-
pons attached to such bonds shall bear the facsimile signature or signa-
tures of such officer or officers as shall be designated by the authority
and shall have the seal of the authority affixed, imprinted, reproduced
or lithographed thereon, all as may be prescribed in such resolution or
resolutions.
(3) Any such resolution or resolutions authorizing any bonds here-
under may contain provisions which shall be part of the contract with
the holders of such bonds, as to:
(a) The pledging of all or any part of the revenues, rates, fees,
rentals, including all or any portion of the constitutional esoond gas tax
or the county oeenth oent gas tax, or both, subject to the prior approval
of the Board of County Commissioners of Brevard County, as provided
herein, or other charges or receipts of the authority derived from the
system.
(4) The authority may employ fiscal agents as provided by this part
or the State Board of Administration may, upon request of the authori-
ty, act as fiscal agent for the authority in the issuance of any bonds
which may be issued pursuant to this part, and the State Board of
Administration may, upon request of the authority, take over the man-
agement, control, administration, custody, and payment of any or all
debt services of funds or assets now or hereafter available for any bonds
issued pursuant to this part. The authority may enter into any deeds of
trust, indentures, or other agreements within or without the state, as

security for such bonds, and may, under such agreements, sign and
pledge all or any of the revenues, rates, fees, rentals or other charges, or
receipts of the authority, including the constitutional second gas tax or
the county seventh -ont gas tax, or both, subject to the prior approval of
the Board of County Commissioners of Brevard County, as provided
herein. Such deed of trust, indenture, or other agreement may contain
such provisions as are customary in such instruments or as the author-
ity may authorize, including, but without limitation, provisions as to:

I

by the Department of Transportation to be fair and proper under any
such covenants heretofore or hereafter entered into.

Section 49. Subsection (10) of section 348.81, Florida Statutes, is
amended to read:

E OF REPRESENTATIVES March 1, 1983

(a) The completion, improvement, operation, extension, maintenance,
repair, and lease of, or lease-purchase agreement relating to, the Brevard
County Expressway System and the duties of the authority and others,
including the Department of Transportation, with reference thereto.
(b) The application of funds and the safeguarding of funds on hand
or on deposit.
(c) The rights and remedies of the trustee and the holders of the
bonds.
(d) The terms and provisions of the bonds or the resolutions author-
izing the issuance of same.

Section 47. Paragraph (b) of subsection (2) of section 348.221, Flor-
ida Statutes, is amended to read:
348.221 Remedies of the bondholders.-
(2) Such trustee, and any trustee under any deed of trust, indenture,
or other agreement, may, and upon written request of the holders of 25
percent, or such other percentage as may be specified in any deed of
trust, indenture, or other agreement aforesaid, in principal amount of
the bonds then outstanding, shall, in any court of competent jurisdic-
tion, in his or its own name:
(b) By mandamus or other suit, action, or proceeding at law or in
equity, enforce all rights of the bondholders under or pursuant to any
lease-purchase agreement between the authority and the Department
of Transportation, including the right to require the Department of
Transportation to make all rental payments required to be made by it
under the provisions of any such lease-purchase agreement, whether
from the Brevard County constitutional seeend gas tax or county seventh
oent gas tax, or both, or other funds of the department so agreed to be
paid and to require the Department of Transportation to carry out any
other covenants and agreements with, or for the benefit of, the bond-
holders and to perform its and their duties under this part.

Section 48. Subsections (4) and (5) of section 348.222, Florida Stat-
utes, are amended to read:
348.222 Lease-purchase agreement.-
(4) The Department of Transportation, as lessee under such lease-
purchase agreement, is hereby authorized to pay, as rentals thereunder,
any rates, fees, charges, funds, moneys, receipts, or income accruing to
the Department of Transportation from the operation of the Brevard
County Expressway System and the constitutional second gas tax or the
county seoonth iontl gas tax, or both, and may also pay, as rentals, any
appropriations received by the Department of Transportation pursuant
to any act of the Legislature heretofore or hereafter enacted. However,
nothing herein or in such lease-purchase agreement is intended to, nor
shall this part or such lease-purchase agreement, require the making or
continuance of such appropriations, nor shall any holder of bonds issued
pursuant to this part ever have any right to compel the making or
continuance of such appropriations.
(5) No pledge of said constitutional second gas tax or said county
seventh-cent gas tax, or both, as rentals under such lease-purchase
agreement shall be made without the consent of Brevard County, evi-
denced by a resolution duly adopted by the board of county commission-
ers of said county at a public hearing held pursuant to due notice
thereof published at least once a week for 3 consecutive weeks before
the hearing in a newspaper of general circulation n the county. Said
resolution, among other things, shall provide that any excess of said
pledged constitutional second gas tax or county seventh oent gas tax, or
both, which are not required for debt service or reserves for such debt
service for any bonds issued by said authority shall be distributed
annually to Brevard County as provided by law. The Department of
Transportation shall have power to covenant in any lease-purchase
agreement that it will pay all or any part of the cost of the operation,
maintenance, repair, renewal, and replacement of said system, and any
part of the cost of completing said system, to the extent that the pro-
ceeds of bonds issued therefore are insufficient, from sources other than
the revenues derived from the operation of said system and said consti-
tutional socond gas tax or said county coventh cont gas tax, or both. The
Department of Transportation may also agree to make such other pay-
ments from any moneys available to Brevard County, in connection
with the construction or completion of said system, as shall be deemed

348.81 Definitions.-As used in part IV of this chapter, unless the
context clearly indicates otherwise:
(10) "Pasco County gasoline tax funds" means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Pasco County under the provisions of s. 9, Art.
XII of the State Constitution or all such constitutional aeeendaryg gas
funds as may otherwise be provided now or hereafter by the constitu-
tion or by statute for use in Pasco County, after deduction only of any
amounts of said gasoline tax funds heretofore pledged by the Depart-
ment of Transportation or the county for outstanding obligations.

Section 50. Subsection (10) of section 348.951, Florida Statutes, is
amended to read:
348.951 Definitions.-As used in this part, unless the context clearly
indicates otherwise:
(10) "Seminole County gasoline tax funds" means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Seminole County under the provisions of s. 9,
Art. XII of the State Constitution, or all such constitutional ceeendqry
gas funds as may otherwise be provided now or hereafter by the consti-
tution or by statute for use in Seminole County, after deduction only of
any amounts of said gasoline tax funds heretofore pledged by the De-
partment of Transportation or the county for outstanding obligations.

Section 51. Subsections (2) and (3) of section 320.20, Florida Stat-
utes, are renumbered as subsections (3) and (2) of said section and are
amended to read:
320.20 Disposition of license moneys.-The revenues derived from
the licensing of motor vehicles, excluding those collected and distri-
buted under the provisions of s. 320.081, shall be distributed monthly,
as collected, to the following funds:
(1) The first proceeds, to the extent necessary to comply with the
provisions of s. 18 of Art. XII of the State Constitution of 1885, as
"adopted by s. 9(d), Art. XII, 1968 revised constitution, and the addi-
tional provisions of s. 9(d) and s. 236.602, shall be deposited in the
district Capital Outlay and Debt Service School Trust Fund.
(2)(3) $42.5 million The re.main'dr of such revenues shall be deposited
in the Advanced Construction Interstate Revolving Trust Fund to be
expended solely for the completion of the interstate highway system
pursuant to an agreement with the Federal Government providing for
repayment of such funds on the appropriate matching basis.
(3)(0 The remainder Thity- x an -ed fi.ve,- nth- pere' of such rev-
enues shall be deposited in the State Transportation Trust Fund.

Section 52. Subsection (2) and paragraphs (c), (d), and (e) of subsec-
tion (4) of section 320.08, Florida Statutes, 1982 Supplement, are amended
to read:
320.08 License taxes.-Except as otherwise provided herein, there
are hereby levied and imposed annual license taxes for the operation of
motor vehicles and mobile homes, as defined in s. 320.01, and mopeds,
as defined in s. 316.003(2), which shall be paid to and collected by the
department upon the registration or reregistration of the following:
(2) AUTOMOBILES FOR PRIVATE USE.-
(a) Antique automobiles: $7.50 flat. An "antique automobile" is
defined as any passenger automobile manufactured more than 20 years
prior to the current date and equipped with an engine manufactured
more than 20 years prior to the current date or an engine manufactured
to the specifications of the original engine.
n_\ ~ ~ ~ 1 I

(D) All
$1!.60 flal

other automobiles: $? no a7 ei-+ -ri -, a ss, a
eno m en,, 4,.
t.

(o) Not weight of 9,500 pPound
.5/0 fT,-.- .;,,+ Ff ,
r~ .........

or moro 0but lbee than 3.n500 ounda

(d) Nt we. ht of 3,500 pounds or moro. $30. 50 fat.
(4) TRUCK-TRACTORS, FEES ACCORDING TO GROSS VEHICLE
WEIGHT.-
(c) Gross weight of 44,000 pounds or more, but less than 53,000
pounds: $572 $360 flat.
(d) Gross weight of 53,000 pounds or more, but less than 62,000
pounds: $678 $420 flat.
(e) Gross weight of 62,000 pounds or more: $979 $4Q0 flat.

41

However, a truck-tractor used exclusively for hauling forestry products
shall, notwithstanding the GVW declared weights, be eligible for a
license plate and for operation within a 150-mile radius of its home
address upon payment of a fee of $240 flat.
Section 53. Subsections (1) and (2) of section 336.021, Florida Stat-
utes, 1982 Supplement, are amended to read:
336.021 County transportation system; levy of voted gas tax on motor
fuel fuels and special fuel fial-.-
(1) Any county in the state, in the discretion of its governing body
and subject to a referendum, may impose, in addition to all other taxes
required or allowed by law, a 1-cent voted gas tax upon every gallon of
motor fuel and special fuel sold in such county and taxed under the
provisions of chapter 206, for the purpose of paying the costs and ex-
penses of establishing, operating, and maintaining a transportation
system and related facilities and the cost of acquisition, construction,
reconstruction, and maintenance of roads and streets. The governing
body of the county may provide that the referendum be worded to limit
the number of years such tax will remain in effect. The governing body
of the county may, by joint agreement with one or more of the munici-
palities located therein, provide for these transportation purposes and
the distribution of the proceeds of this tax within both the unincorpo-
rated and incorporated areas of the county. The tax shall be collected in
the same manner as all other gas taxes pursuant to chapter 206 and
shall be returned monthly to the county where collected. The provisions
for refund provided in ss. 206.29, 206.60, 206.6257 and 206.64 shall not
be applicable to such tax levied by any county.
(2) The additional tax collected by the department pursuant to sub-
section (1) shall be transferred to a Voted Gas TL.corl Traneportation Tax
Trust Fund, which fund is created for distribution to the county in
which the tax was collected ao provided for in u beoctionn (1). The de-
partment shall have the authority to prescribe and publish all forms
upon which reports shall be made to it and other forms and records
deemed to be necessary for proper administration and collection of the
tax levied by any county and shall promulgate such rules as may be
necessary for the enforcement of this section, which rules shall have the
full force and effect of law.R Eaoh di+tr;ibutr of motor fuAo and dealer of
opocial fuo1l hall, on or boforo theo 20th day of tho month, fil a report
and rmit thc t.ax.e olleoted to thc department. If tho 20th day of the
month fanlle on. Saurday Sndayr, or. a fodo.rl r tat. e legal holiday, th
reportt hall bo accpted iaf poetrmarkod by tho Unitod Statoc Poet Offio
n thos noxt uooo-ding workday. iThe sections of chapter 206, including,
but not limited to, timely filing of reports and tax collected, suits for
collection of unpaid taxes, department warrants for collection of unpaid
taxes, penalties, interest, retention of records, inspection of records,
liens on property, foreclosure, and other sections relating to enforce-
ment and collection shall also apply to the tax authorized in this section.
Section 54. Section 336.025, Florida Statutes, is created to read:
336.025 County transportation system; levy of local option gas tax
on motor fuel and special fuel.-
(1Xa) In addition to other taxes allowed by law, the governing body
of a county may by ordinance impose a 1 or 2 cent local option gas tax
upon every gallon of motor fuel and special fuel sold in such county and
taxed under the provisions of chapter 206.
(b) The ordinance shall impose the tax effective September 1 of any
year for a period not to exceed 5 years, and shall state the applicable
method of distribution pursuant to subsection (3). Upon expiration, the
tax may be reimposed provided that a redetermination of the method of
distribution shall be made as provided herein.
(c) County and municipal governments, and independent transit au-
thorities, which for purposes of this section shall mean public transit
authorities having the power to levy ad valorem taxes in addition to
those levied by a municipal or county government, shall utilize moneys
received pursuant to this section only for transportation expenditures.
(2) The tax shall be collected in the same manner as all other gas
taxes pursuant to chapter 206 and shall be distributed monthly. The
provisions for refund provided in ss. 206.625 and 206.64 shall not be
applicable to such tax levied by any county. The tax collected by the
Department of Revenue pursuant to this section shall be transferred to
a Local Option Gas Tax Trust Fund, which fund is created for distribu-
tion to county and eligible municipal governments and independent
transit authorities within the county in which the tax was collected.
The department shall have the authority to prescribe and publish all
forms upon which reports shall be made to it and other forms and

records deemed to be necessary for proper administration and collection
of the tax and shall promulgate such rules as may be necessary for the

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

42 JOURNAL OF THE HOUSE

enforcement of this section. The sections of chapter 206, including, but
not limited to, timely filing of reports and tax collected, as determined
by the latest state population estimates, suits for collection of unpaid
taxes, department warrants for collection of unpaid taxes, penalties,
interest, retention of records, inspection of records, liens on property,
foreclosure, and other sections relating to enforcement and collection
shall also apply to the tax authorized in this section.
(3) The governing body of the county shall adopt an ordinance pur-
suant to this section in accordance with the requirements imposed
under one of the following circumstances, whichever is applicable:
(a) Prior to July 1 the county may establish by interlocal agreement
with one or more of the municipalities located therein representing a
majority of the incorporated area population within the county, a dis-
tribution formula for dividing the proceeds of the tax among the county
government, all eligible municipalities, and independent transit au-
thorities within the county.
(b) If an interlocal agreement has not been executed pursuant to
paragraph (a) prior to July 15, the county may adopt a resolution of
intent to levy the tax allowed herein.
(c) If the circumstances of paragraphs (a) and (b) do not apply, prior
to July 30 municipalities representing 50 percent or more of the county
population may adopt uniform resolutions prescribing the terms of the
ordinance to be adopted pursuant to this section.
(4) If the ordinance is adopted under the circumstances of paragraphs
(3Xb) or (3Xc), proceeds of the tax shall be distributed among the county
government, eligible municipalities, and independent transit authori-
ties based on the transportation expenditures of each for the 5 fiscal
years preceding the year in which such ordinance is adopted, as a
proportion of the total of such expenditures for the county, all munici-
palities, and independent transit authorities within the county.
(5Xa) Prior to imposition of the tax under this section, the county
shall provide the Department of Revenue with distribution proportions
established pursuant to subsection (4), if applicable, or by interlocal
agreement.
(b) Disputes as to the county's determination of distribution propor-
tions shall be resolved by administrative hearing pursuant to s. 120.57,
with right of appeal to the Administration Commission. Pending final
disposition of such proceedings, the governing body may collect the tax
pursuant to this section, and such funds, including interest, shall be
held in escrow by the clerk of the circuit court of the county until final
disposition.
(6Xa) Only those local governments eligible for participation in the
distribution of moneys under parts II and VI of chapter 218 and inde-
pendent transit authorities shall be eligible to receive moneys under
this section. Any funds otherwise undistributed because of ineligibility
shall be distributed to eligible governments and independent transit
authorities within the county in proportion to other moneys distributed
pursuant to this section.
(b) In no event shall an eligible municipality receive less moneys
under this section in any fiscal year than it received in fiscal year
1982-1983 under s. 336.59.
(7) For the purposes of this section, "transportation expenditures"
includes expenditures by the local government from local or state shared
revenue sources for the following programs:
(a) Public transportation operations and maintenance.
(b) Roadway and right-of-way maintenance and equipment.
(c) Roadway and right-of-way drainage.
(d) Streetlighting.
(e) Traffic signs, traffic engineering, signalization, and pavement
markings.
(f) Bridge maintenance and operation.
(g) Capital projects including construction or reconstruction of roads.
(h) Debt service and current expenditures for capital projects in the
above program areas, but shall not include bond proceeds.

Section 55. Transition taxes.-
(1) There is hereby levied a tax at the rate of 1.6 cents per gallon on
motor fuel or special fuel upon which the tax imposed pursuant to
chapter 206, Florida Statutes, has been paid, which is held in inventory

I

E OF REPRESENTATIVES March 1, 1983

on April 1, 1983, and upon which the tax imposed pursuant to part II of
chapter 212, Florida Statutes, has not been paid.
(2) There is hereby levied a tax at the rate of 5.6 cents per gallon on
motor fuel or special fuel which is not subject to the tax imposed in
chapter 206, Florida Statutes, which is held in inventory on April 1,
1983, which, if it had been sold on April 1, 1983, by a distributor or
dealer licensed under chapter 206, Florida Statutes, would have been
taxable under part II of chapter 212, Florida Statutes, and upon which
the tax imposed in said part has not been paid. However, a credit shall
be allowed against the tax imposed in this subsection equal to the
amount of sales tax, if any, paid on such fuels under part I of chapter
212, Florida Statutes.
(3) "Motor fuel" and "special fuel" are defined as provided in s.
212.02(21) and (22), Florida Statutes.
(4) The tax levied by subsections (1) and (2) shall be due and payable
on April 1, 1983, and shall be remitted to the Department of Revenue
on or before April 20, 1983, on a form prescribed by the department.
(5) For any unpaid tax, late filing, or failure to file under this
section, a penalty equal to 5 percent of the unpaid amount shall be
imposed for every 30-day increment or fraction thereof until paid, not to
exceed a total of 25 percent. In addition, interest at the rate of 1 percent
per month shall be paid on any delinquent tax due.
(6) The Department of Revenue shall promulgate rules and conduct
audits necessary for the implementation of this section, and shall pro-
vide reasonable notice of the provisions of this section.
(7) Any moneys collected pursuant to this section shall be distri-
buted to the General Revenue Fund.
Section 56. Subsection (6) is added to section 320.03, Florida Stat-
utes, 1982 Supplement, to read:
320.03 License plates; duties of tax collectors.-
(6) In addition to any fee required under s. 320.08, a fee of 50 cents
shall be charged on all license registrations sold. Such fees shall be
deposited in the Air Pollution Control Trust Fund hereby established in
the Department of Environmental Regulation, except that, if any county
has an approved local air pollution control program as provided in s.
403.182, such fees from license registrations sold in the county shall be
deposited in a local air pollution control program trust fund which shall
be established by such county. The department and any such county
shall use the moneys in such trust funds only for purposes of air pollu-
tion control pursuant to chapter 403 or a similar local ordinance.
Section 57. For the purpose of implementing and administering this
act, the Department of Revenue shall be exempt from the provisions of
chapter 283, chapter 287, Part I, and chapter 23, Part II of the Florida
Statutes, for a period of 120 days beginning March 7, 1983.
Section 58. There is hereby appropriated to the Department of Rev-
enue for fiscal year 1982-1983 eight positions and $90,025 from the
General Revenue Fund to implement the provisions of this act.
Section 59. A new subsection (5) is added to section 320.14, Florida
Statutes, to read:
320.14 Fractional registration fee.-
(5) Any truck-tractor which is used exclusively for hauling agricul-
tural products may register for any 3-month or 6-month period and pay
one-fourth or one-half respectively, of the annual registration rate pro-
vided in s. 320.08. The provisions of s. 320.06(1)(d) relating to annual
registration periods and dates shall not apply to registrations made
pursuant to this section.
Section 60. A new paragraph (j) is added to subsection (1) of section
320.10, Florida Statutes, 1982 Supplement, and subsection (2) of said
section is amended to read:
320.10 Exemptions.-
(1) The provisions of ss. 320.08 and 320.09 do not apply to:
(j) Any truck-tractor which travels less than 2,000 miles annually
upon the filing of a notarized affidavit stating that such truck-tractor
will not travel more than 2,000 miles annually.

(2) Any such vehicle or mobile home, except one owned or operated
exclusively by the Federal Government, shall be furnished a license
plate, revalidation sticker, or mobile home sticker upon the proper
application to the department and upon the payment of $3 to cover the
cost of same. For any motor vehicle or mobile home which is exempt

under paragraph (1Xa), there shall be issued a license plate, revalida-
tion sticker, or mobile home sticker prescribed by s. 320.06; and for any
vehicle which is exempt under paragraphs (1Xc)-O)(i), there shall be
issued a license plate under series "X." Vehicles exempt under this
provision must be equipped with proper plates showing such exempt
status.
Section 61. Except to the extent that the Secretary of the Depart-
ment of Transportation determines otherwise, not less than 10 per cent
of the amounts authorized to be appropriated under this act shall be
expended with small business concerns owned and controlled by socially
and economically disadvantaged individuals as defined by section 8(d)
of the Small Business Act (15 U.S.C. section 637 (d)) and relevant
subcontracting regulations promulgated pursuant thereto. The Secre-
tary of the Department of Transportation may fail to contract with an
identified small business as defined by section 8(d) of the Small Busi-
ness Act (15 U.S.C. section 637(d)) when in his determination such
award would be more costly to the State than shown by similar bids for
comparable projects.
Section 62. (1) This section, sections 1 through 6, and sections 55
and 58 of this act shall take effect March 14, 1983, provided that:
(a) The tax imposed pursuant to part II of chapter 212, Florida
Statutes, as created by this act, shall be due and payable commencing
April 1, 1983.
(b) The determination and notification required under s. 212.70(3)
and (4), Florida Statutes, as created by this act, shall be made prior to
April 1, 1983, and shall apply through November 30, 1984.
(c) N notwithstanding the provisions of s. 212.95, Florida Statutes, as
created by this act, 39.2 percent of the taxes remitted prior to July 1,
1983, r ader part II of chapter 212, Florida Statutes, as created by this
act, exc usive of the service charge imposed by s. 215.20, Florida Stat-
utes, shall be distributed to the General Revenue Fund. These moneys
shall be considered repayment to the General Revenue Fund for loans
made by the Department of Transportation from the General Revenue
Fund and due July 1, 1983.
(2) Sections 7 through 52, section 56, section 60, and section 61 of
this act shall take effect April 1, 1983.
(3) Sections 53 and 54 of this act shall take effect July 1, 1983,
except that no tax shall be levied prior to September 1, 1983.
(4) Section 57 of this act shall take effect upon becoming a law.
(5) Section 59 of this act shall take effect January 1, 1984.
Senate Amendment 2-On pages 1-7, strike the title and insert: A
bill to be entitled An act relating to transportation finance and admin-
istration; adding s. 212.02(21), (22), Florida Statutes, 1982 Supplement;
amending s. 212.05(1), Florida Statutes, 1982 Supplement, and adding
subsection (4) to said section; amending s. 212.055(1), Florida Statutes,
as amended; amending ss. 125.0165(1) and 212.08(4), Florida Statutes,
1982 Supplement; creating part II of chapter 212, Florida Statutes;
providing for the imposition of the tax on sales, use, and other transac-
tions on the sale of motor and special fuels; deleting provisions which
provide for the taxation of fuels used by certain vehicles licensed as
common carriers, and vessels, engaged in interstate or foreign com-
merce on the basis of the ratio of intrastate to interstate mileage;
creating ss. 212.60, 212.65, 212.70, 212.75, 212.90, 212.91, 212.92, 212.95,
212.951-212.961, 212.970-212.975, 212.980-212.9813, Florida Stat-
utes; providing legislative intent; providing definitions; specifying that
the tax is upon the ultimate retail consumer; providing that the tax be
paid upon the first sale or transfer of title or use; requiring that the tax
be added to the sale price and stated separately on sales slips and
invoices and prohibiting distributors, dealers, retail dealers, retail dealers, and retail-
ers from claiming that they will absorb the tax; providing penalties;
directing the Department of Revenue to determine the applicable tax
per gallon of fuel annually; requiring retailers to display a notice with
respect to such tax; providing that the tax be remitted at the same time
and in the same manner as taxes under chapters 206 and 207; providing
for the relationship between parts I and II of chapter 212 and providing
for applicability of administrative and penalty provisions of chapter 206
to part II of chapter 212; exempting dealer-to-dealer sales; providing for
distribution of the proceeds of the tax; providing for certain refunds of
the tax; providing that the discretionary sales tax which certain charter
counties are authorized to adopt shall not apply to motor and special
fuels; amending s. 206.05(1), Florida Statutes; increasing the amount of

surety bonds to be posted by distributors; amending s. 206.41(1), Florida
Statutes, and repealing subsections (3) and (4) of said section; repealing
the first gas tax on motor fuel and designating the second gas tax as the
"constitutional gas tax"; renaming the additional seventh-cent tax as

43

the "county tax on motor fuel" and the additional eighth-cent tax as the
"municipal tax on motor fuel"; directing that conforming statutory
changes be made; amending s. 206.87(1), Florida Statutes; providing
that the excise tax on special fuel shall be 4 cents per gallon; repealing
subsection (3) of said section relating to separate statement of price and
tax under certain circumstances; amending ss. 206.43(1) and 206.91(1),
Florida Statutes; revising the distributor's and dealer's credits for col-
lecting said taxes on motor and special fuel; repealing ss. 206.29-206.40,
Florida Statutes, which authorize a refund of 4 cents of said taxes on
fuel used for city transit systems; repealing s. 206.415, Florida Statutes,
which authorizes an exemption from the first gas tax for gasohol; amend-
ing s. 206.42, Florida Statutes; providing that aviation motor fuel is not
exempt from the sales tax; repealing ss. 206.50-206.55, 206.602 and
206.603, Florida Statutes, which authorize a refund to retail dealers for
evaporation and shrinkage, a refund for gasoline used in gasohol, and
certain reimbursements for gasohol exemptions; repealing s. 206.57,
Florida Statutes, relating to tax on fuel in reserve motor vehicle reservoirs;
amending s. 213.11, Florida Statutes, which provides for transfer of a portion
of first gas tax revenues to the Department of Natural Resources for aquatic
weed control; amending s. 215.22(1), (2), (17), Florida Statutes; authorizing
certain deductions from sales tax revenues on motor and special fuel
deposited in the Gas Tax Collection Trust Fund; amending s. 339.08,
Florida Statutes, 1982 Supplement; providing for use of the proceeds of
the sales tax on motor and special fuel; amending s. 339.10(2), Florida
Statutes; authorizing advances of proceeds of said tax; amending s.
339.24(3), Florida Statutes; authorizing expenditure of such proceeds
for roadside parks and similar facilities; amending ss. 18.11(1Xf), 123.04(2),
206.45, 206.46, 206.47, 206.625(1), 206.64, 206.70(1), 206.875(2), 206.97,
207.003, 207.005(2), (3), 207.026, 215.36, 215.74, 336.41(3), 339.081(lXa),
339.083(2), 339.089(1), 344.17, 348.217(10), (11), 348.219(3Xg), (k), 348.22(1),
(3Xa), (4), 348.221(2Xb), 348.222(4), (5), 348.81(10), and 348.951(10), Flor-
ida Statutes, and s. 215.47(lXd), Florida Statutes, 1982 Supplement;
revising provisions relating to the excise tax on motor and special fuels,
financial conforming and correcting language; correcting cross refer-
ences; renumbering s. 206.625(2), Florida Statutes, and adding new
subsections (2) and (3) thereto; prescribing amount of tax revenue to be
returned to each county and prescribing uses for such revenue; prescrib-
ing amount of tax revenue to be returned to each school board and
prescribing uses for such revenue; amending s. 320.20, Florida Statutes,
changing the formula for distributing certain license tax revenues;
amending s. 320.08(2), (4Xc), (d), (e), Florida Statutes, 1982 Supplement;
providing an increase in the annual registration fee for certain vehicles;
amending s. 316.535(6), Florida Statutes; authorizing local law enforce-
ment officers to enforce certain weight limits; amending s. 316.545,
Florida Statutes; providing for inspection of weights and loads by local
law enforcement officers; providing penalties; amending s. 336.021(1)
and (2), Florida Statutes, 1982 Supplement; providing for a voted gas
tax on motor and special fuels; creating the Voted Gas Tax Trust Fund;
creating s. 336.025, Florida Statutes; authorizing the levy of a 1 or 2
cent local option gas tax without referendum; providing for distribution
of the revenues from such tax; providing for levy of transition taxes;
adding s. 320.03(6), Florida Statutes, 1982 Supplement; requiring an
additional 50-cent license registration fee; establishing in the Depart-
ment of Environmental Regulation the Air Pollution Control Trust
Fund; requiring deposit of such additional fee into the trust fund or into
trust funds established by certain counties; limiting the use of moneys
in such funds; requiring a specified amount of funds authorized to be
appropriated to be appropriated to certain small business concerns;
providing for the waiver of certain bid procedures for implementation;
providing an appropriation; amending s. 320.10, Florida Statutes, 1982
Supplement; providing an exemption from registration fees for certain
truck-tractors; amending s. 320.14, Florida Statutes; providing for par-
tial registrations; providing effective dates.

On motions by Rep. Kutun, the House refused to concur in Senate
Amendments 1 and 2 to HB 4-A and requested the Senate to recede
therefrom and, in the event the Senate refuses to recede, asked for a
Conference Committee. The Speaker then appointed Representatives Pajcic,
Gustafson, Kutun, Morgan, and Richmond, with Representative Ogden,
alternate, as the Managers on the part of the House.

The action of the House, together with the bill and amendments
thereto, was immediately certified to the Senate.

Reports of Standing Committees

The Committee on Appropriations recommends the following pass:

HB 1-A (fiscal note attached)
HB 2-A (fiscal note attached)

March 1, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

44

HB 3-A (fiscal note attached)
HB 4-A, with amendments (fiscal note attached)

The Committee on Finance & Taxation recommends the following
pass: HB 7-A
The above bills were placed in the Committee on Rules &
Calendar.

The Committee on Finance & Taxation recommends the following
pass: HB 4-A, with amendments

The Committee on Transportation recommends the following pass:
HB 1-A, with amendments
HB 2-A, with amendments
HB 3-A, with amendment
The above bills were referred to the Committee on Appropri-
priations.

Message from the Senate
The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
refused to recede from Senate Amendments 1 and 2 to HB 4-A and
acceded to the request of the House for a Conference Committee. The
President has appointed Senators Margolis, Neal, Johnston, Maxwell,
McPherson and Grizzle, alternate, as the Conferees on the part of the
Senate on HB 4-A.
Joe Brown, Secretary

March 1, 1983

Recessed
On motion by Rep. Thompson, the House recessed at 9:51 p.m. for the
purpose of holding committee meetings and conducting other House
business, to reconvene at 11:30 a.m. tomorrow.

CHAMBER ACTION ON BILLS

March 1, 1983

HB 1-A-Introduction allowed; Sim. SB 4-A passed, as amended
HB 2-A-Introduced; referred to Transportation, Appropriations
HB 3-A-Passed as amended 117-1
HB 4-A-Passed as amended 80-39; refused to concur in Senate
amendments; Conference Committee appointed
HR 5-A-Adopted
HB 6-A-Withdrawn from further consideration
HB 7-A-Introduction allowed; referred to Finance & Taxation
SB 2-A-Passed as amended 116-0
SB 4-A-Introduction allowed; passed as amended 116-0; Refused
to recede, requested Conference Committee; Conference
Committee appointed
SB 7-A-Introduction allowed; passed, 116-0
[Source: Legislative Information Division]

JOURNAL OF THE HOUSE OF REPRESENTATIVES

wfte Jounal OF THE

SHouse of Reprresestatives

FIRST SPECIAL SESSION-"A" of 1982-1984

The House was called to order by the Speaker at 11:30 a.m.

Prayer
Prayer was offered by Representative C. Fred Jones.
The following Members were recorded present:

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany

Deutsch
Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly

Kutun
Lawson
Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds

Richmond
Robinson
Ros
Sample
Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Excused: Representative Gallagher
A quorum was present.

Pledge
The Members pledged allegiance to the Flag.

The Journal
The Journal of March 1 was approved as corrected.

Progress Reports on Conference Committees
Rep. Kutun reported on the progress of the Conference Committee on
HB 4-A (taxation) and Rep. C. F. Jones reported on the progress of the
Conference Committee on SB 4-A (bid rigging).

Messages from the Senate
The Honorable H. Lee Moffitt Speaker
I am directed to inform the House of Representatives that the Senate
has amended House Amendment 1, concurred in same as amended, and
passed SB 2-A, as amended, and requests the concurrence of the House.
Joe Brown, Secretary

By Senator Beard-
SB 2-A-A bill to be entitled An act relating to the Department of
Transportation; creating s. 334.235, Florida Statutes; requiring the
Auditor General to perform specified performance audits of certain
department functions and processes; requiring that such audits be pro-
vided to the Legislature; providing an appropriation; providing an effec-
tive date.

Senate Amendment 1 to House Amendment 1-On page 2, Section
2 of the amendment, strike the words "State Transportation Trust
Fund" and insert: General Revenue Fund

House Amendment 1-On page 1, line 12, strike everything after
the enacting clause and insert: Section 1. Section 334.235, Florida Stat-
utes, is created to read:
334.235 Performance audits.-The Auditor General shall conduct pe-
riodic performance audits, as defined in s. 11.45, of the following func-
tions and processes of the department. The audits shall include, at a
minimum, a review of:
(1) CONSULTANT CONTRACTING.-The audit shall include a re-
view of the need for consultants, the process used to select consultants
and award contracts, the department's administration of contracts, and
the internal review process used to develop contract terms and condi-
tions. In evaluating the selection and award process, the Auditor Gen-
eral shall specifically address the relative merits of alternative pro-
cesses used by other governmental agencies when contracting for similar
work. In comparing the contracting methods used by the department
with those of other governmental agencies, the Auditor General shall
also make a detailed review of the determination of fees.
(2) CONSTRUCTION CONTRACTS.-The audit shall include review
of construction contract award processes and the internal process used
to develop contract terms and conditions. The audit shall also include a
review of the justification for supplemental agreements, time exten-
sions, waivers of liquidated damage provisions, and the adequacy of
construction engineering inspections by the department.
(3) QUALITY OF DESIGN PLANS.-The audit shall include an
analysis of the quality of design plans used by the department. The
Auditor General shall compare the relative merits and costs of perform-
ing design work in-house as opposed to contracting with private consul-
tants. The audit shall include an analysis of the cost effectiveness of
consolidating all or part of the department's design functions in a single
unit.
(4) RIGHT-OF-WAY ACQUISITION PROCESS.-The audit shall in-
clude a review of the entire process used to acquire rights-of-way, and,
at a minimum, shall specifically address the appraisal and condemna-
tion processes.
(5) ENFORCEMENT OF OVERWEIGHT LAWS.-The audit shall
include an analysis of the department's enforcement of overweight pen-
alties. The audit shall also include an analysis of the adequacy of the
state's overweight penalties.
(6) INSPECTOR GENERAL'S FUNCTIONS.-The audit shall in-
clude a review of the effectiveness of the department's inspector general
program, and specifically address internal management reviews of con-
sultant contracts and the department's use of internal audit recommen-
dations in the award of contracts. The Auditor General shall also ana-
lyze the frequency with which such internal reviews are conducted and
the department's efforts to implement recommendations made by its
inspector general.
5

A digest of today's Chamber action appears on last page

Number 2

Wednesday, March 2, 1983

46 JOURNAL OF THE HOUSE

(7) MINORITY PROGRAMS.-The audit shall include a review and
analysis of at least the last five years' performance of the department in
employing minorities and the use of Minority Business Enterprises in
implementing the expenditure of both Federal and State dollars. The
audit should also include a comparison of the department's programs
with those of other states and recommendations for improvements.
The performance audits required by this section shall first be submitted
to the Legislature on or before February 1, 1984. Thereafter, the Audi-
tor General shall make performance audits of the department's func-
tions or programs identified in this section or of other of its functions or
programs whenever directed to do so by the Legislature or the Joint
Legislative Auditing Committee. The Auditor General shall also report
to the Legislature on the efforts made by the department to rectify
problems noted in prior audits.
Section 2. There is hereby appropriated from the State Transporta-
tion Trust Fund to the Auditor General the sum of $258,267 to imple-
ment the provisions of this act.
Section 3. This act shall take effect upon becoming a law.

On motion by Rep. Gustafson, the House refused to concur in the
Senate amendment to House Amendment 1 and requested the Senate to
recede therefrom. The action of the House, together with SB 2-A and
amendments thereto, was immediately certified to the Senate.

Recessed
On motion by Rep. Thompson, the House recessed at 11:56 a.m., to
reconvene at 5:00 p.m. today or upon call of the Speaker.

Reconvened

The House was called to order by the Speaker at 5:34 p.m. A quorum
was present.

The following amended proclamation was read:
PROCLAMATION
State of Florida
Executive Department
Tallahassee
(Second Amendment to Proclamation dated February 16, 1983)

TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE HOUSE OF REPRESENTATIVES
WHEREAS, on the 16th day of February, 1983, a proclamation of the
Governor was issued convening a Special Session of the Florida Legisla-
ture commencing at 12:00 noon, Tuesday, March 1, 1983 and extending
through 6:00 p.m., Wednesday, March 2, 1983, and
WHEREAS, it is in the best interest of the citizens of the State to
extend the length of the Special Session in order to permit full and
adequate consideration of all items within my proclamation of February
16, 1983, as amended;
NOW, THEREFORE, I, BOB GRAHAM, Governor of the State of
Florida, by virtue of the power and authority vested in me by Article
III, Section 3(cX1), Florida Constitution, do hereby extend the above
mentioned Special Session through 12:00 midnight, Wednesday, March
2, 1983.
Except as amended by this Proclamation, the Proclamation of the
Governor dated February 16, 1983, as amended, is ratified and confirmed.
IN TESTIMONY WHEREOF, I have
hereunto set my hand and caused
the Great Seal of the State of Flor-
ida to be affixed at Tallahassee, The
Wb ICapitol, this 2 day of March 1983.

BOB GRAHAM
Governor

ATTEST:
GEORGE FIRESTONE
Secretary of State

'I

- --- --- -- --I-

Recessed
On motion by Rep. Thompson, the House stood in recess at 6:04 p.m.,
to reconvene at 9:00 p.m. this evening or upon call of the Speaker.

Reconvened

The House was called to order by the Speaker at 9:46 p.m. A quorum
was present.

On motions by Rep. C. F. Jones, the rules were waived and-

HB 1-A-A bill to be entitled An act relating to Department of
Transportation contracts; creating s. 337.164, Florida Statutes; provid-
ing legislative intent; creating s. 337.165, Florida Statutes; providing
definitions; providing for denial, revocation, or suspension of a contrac-
tor's certificate of qualification for specified reasons; providing for cer-
tain hearings; providing for a period of disqualification; providing for
reinstatement of a certificate; providing for a continuation of obliga-
tions under preexisting contracts; providing notification requirements;
providing investigative authority; creating s. 337.166, Florida Statutes;
providing for disposition of certain moneys recovered; creating s. 337.167,
Florida Statutes; providing that qualification to bid on state contracts is
not a license; prohibiting administrative stays of denial, revocation, or
suspension; providing criteria for injunctive relief; providing a finding
of an immediate danger to public safety, health, and welfare; creating s.
337.168, Florida Statutes; providing a definite period of time during
which the Department of Transportation's official project cost estimates
and potential bidders' identities are exempt from the provisions of s.
119.07(1), Florida Statutes; providing that the Department of Transpor-
tation's bid analysis and monitoring system is exempt from the provi-
sions of s. 119.07(1), Florida Statutes; providing for severability; provid-
ing effective dates.
-was withdrawn from the Committee on Rules & Calendar, taken up
and read the second time by title.

Representative C. F. Jones offered the following amendment:
Amendment 1-On page 2, line 7, strike everything after the enact-
ing clause and insert: Section 1. Section 337.164, Florida Statutes, is
created to read:
337.164 Legislative intent.-Recognizing that the preservation of
the integrity of the public contracting process of the Department of
Transportation is vital to the development of a balanced and efficient
transportation system and a matter of interest to all the people of the
state, the Legislature hereby determines and declares that:
(1) The procedures of the department for bidding and qualification of
bidders on department contracts exist to :cure the public benefits of
free and open competition and to secure the quality of public works.
(2) The opportunity to bid on department contracts or to supply
goods or services to the department is a privilege not a right.

OF REPRESENTATIVES March 2, 1983

Progress Reports on Conference Committees
At the request of the Speaker, Rep. C. F. Jones reported on the
agreement reached on SB 4-A (bid rigging), and Rep. Kutun reported on
the agreement on HB 4-A (taxation), and answered questions from the
Members.
Committee Meetings
On motion by Rep. Williams, the rules were waived and the Disaster
Preparedness Subcommittee of the Committee on Community Affairs
was given permission to meet March 15, 9:00 a.m.-4:00 p.m., at the
Emergency Operating Center, Gainesville.
On motion by Rep. Spaet, without objection, the rules were waived
and the Oversight Subcommittee of the Committee on Community Af-
fairs was given permission to meet March 14 in Room 314 HOB.

Message from the Senate

The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
has receded from Senate Amendment 1 to House Amendment 1 and
passed SB 2-A as amended.
Joe Brown, Secretary

JOURNAL OF THE HOUSE

(3) The privilege of transacting business with the department should
be denied to persons or firms involved in contract crime in order to
preserve the integrity of the public contracting process.
(4) Persons or firms involved in contract crime should be denied
both the privilege of transacting business with the department and the
opportunity of obtaining economic benefit through the transaction of
business by their affiliates with the department.
To this end, it is the intent of the Legislature to provide sufficiently
broad authority to the department to ensure the integrity of its public
contracting process.

Section 2. Section 337.165, Florida Statutes, is created to read:
337.165 Contract crime; denial or revocation of a certificate of
qualification.-
(1) The following words and phrases when used in this section shall
have the following meanings:
(a) "Contractor" means any person who bids or applies to bid on
work let by the Department of Transportation or any counterpart agency
of any other state or of the Federal Government or who provides profes-
sional services to the department or other such agency. The term con-
tractor shall include a contractor's officers, directors, executives, share-
holders active in management, employees, and agents.
(b) "Contract crime" means any violation of state or federal anti-
trust laws with respect to a public contract, or any violation of any state
or federal law involving fraud, bribery, collusion, conspiracy, or mate-
rial misrepresentation, with respect to a public contract.
(c) "Convicted" or "conviction" means a finding of guilt or a convic-
tion of a contract crime, with or without an adjudication of guilt, in any
federal or state trial court of record as a result of a jury verdict, nonjury
trial, or entry of a plea of guilty or nolo contender.
(d) "Affiliate" means a predecessor or successor of a contractor under
the same, or substantially the same, control or a group of business
entities which are connected or associated so that one entity controls or
has the power to control each of the other business entities. The term
affiliate shall include the affiliate's officers, directors, executives, share-
holders active in management, employees, and agents. One business
entity's ownership of a controlling interest in another business entity or
a pooling of equipment or income among business entities shall be
prima facie evidence that one business entity is an affiliate of another.
(e) "Pooling" means a combination of persons or corporations en-
gaged in the same business, or for the purpose of engaging in a particu-
lar business or commercial or speculative venture, where all contribute
to a common fund or place their holdings of a given stock or other
security in the hands and control of a managing member or committee.
(f) "Certificate" means the certificate of qualification required and
granted pursuant to s. 337.14 or other form of authorization issued
pursuant to s. 337.33.
(2Xa) No contractor or its affiliate shall be qualified to bid on work
let by the department when it is determined that it has, subsequent to
January 1, 1978, been convicted of a contract crime within the jurisdic-
tion of any state or federal court.
(b)l. Any provision of chapter 120 to the contrary notwithstanding,
when the department receives notice that a contractor has been con-
victed of a contract crime the department shall inform the contractor or
its affiliate in writing of its intent to deny or revoke the certificate of
the contractor or affiliate to bid on work let by the department and of
the contractor's right to a hearing. If a hearing is requested within 10
days of receipt of the notice of intent, the department shall notify the
contractor or its affiliate of the time, date, and place of the hearing
which hearing shall be held within 30 days of receipt of the request for
the hearing. If the department determines that the contractor has been
convicted of a contract crime it shall deny or revoke the certificate of
the contractor or affiliate for a period of 36 months.
2. Any person who is notified by the department of its intent to deny
or revoke his certificate to bid on work let by the department because of
his status as an affiliate of a contractor convicted of a contract crime
may, at the hearing requested under subparagraph 1., offer proof that
he is not an affiliate as defined by this act. Submission of an affidavit
alone shall not constitute competent substantial evidence that the per-
son is not an affiliate. If the department finds that such person is not an
affiliate as defined by this act then his certificate shall not be denied or

revoked.

March 2, 1983

337.166 Moneys recovered for violations of antitrust laws.-In ac-
cordance with the provisions of s. 16.53, 20 percent of all moneys recov-
ered from a contractor or its affiliate on behalf of the state by reason of

E OF REPRESENTATIVES 47

(c) A contractor or its affiliate whose certificate has been denied or
revoked because of a conviction for contract crime, and who is subse-
quently convicted for a contract crime committed within 10 years of
such denial or revocation shall not be considered for eligibility pursuant
to paragraph (d) until 24 months after the date of the denial or revoca-
tion based upon such subsequent conviction.
(d) A contractor or affiliate whose certificate has been denied or
revoked may at any time after denial or revocation, petition for and be
granted a hearing to determine his eligibility for reapplication or rein-
statement upon such terms and conditions as may be prescribed upon
finding it is in the public interest. The petition shall be filed with the
department. Any hearing conducted by the department shall be con-
ducted within 30 days after receipt of the petition, unless otherwise
stipulated by the parties. If the contractor or affiliate requests in his
petition that the hearing be conducted by the Division of Administra-
tive Hearings of the Department of Administration, the department
shall, within 5 days after receipt of the petition, notify the division of
the request. The director of the Division of Administrative Hearings
shall, within 5 days after the notice by the department, assign a hear-
ing officer who shall conduct the hearing within 30 days thereafter,
unless otherwise stipulated by the parties. The department shall be a
party in interest in any hearing conducted by the Division of Adminis-
trative Hearings. In determining whether reapplication or reinstate-
ment would be in the public interest, the department or division hear-
ing officer shall give consideration to any relevant mitigating circumstances,
which may include, but are not limited to, the following:
1. The degree of culpability;
2. Prompt and voluntary payment of damages to the state as a
result of the contractor's violation of state or federal antitrust laws;
3. Cooperation with any state or federal prosecution or investiga-
tion of contract crime;
4. Disassociation with those involved in a contract crime;
5. Reinstatement in other state or federal jurisdictions; and
6. The needs of the department in completing its programs in a
timely cost-effective manner.
The department or division hearing officer shall also consider the fail-
ure of the contractor or its affiliate to comply with the notification
provisions of subsection (5). Any hearing requested under this para-
graph shall be conducted and concluded without undue delay. The hear-
ing officer shall, within 30 days after the hearing, complete and submit
a final order to the department which shall not alter or amend it. If
eligibility for reapplication or reinstatement is denied, the contractor or
its affiliate may not petition for a subsequent hearing for a period of 9
months following the date of the order of denial or revocation. However,
a hearing prior to the expiration of such period may be authorized by
the department if, in its discretion, it determines that a hearing is in
the public interest.
(3) A contractor or its affiliate whose certificate is denied or revoked
pursuant to this section shall not act as a prime contractor, a material
supplier, a subcontractor, or a consultant on any department contract
or project during the period of such denial or revocation.
(4) The denial or revocation of a contractor's or affiliate's certificate
shall not affect the contractor's or its affiliate's obligations under any
preexisting contract.
(5) A contractor or its affiliate who is currently qualified or seeking
to be qualified by the department shall notify the department within 30
days after conviction of a contract crime applicable to it or to any of its
affiliates, or to any officers, directors, executives, shareholders active in
management, employees or agents of it or any of its affiliates.
(6) Whenever the department has reason to believe that a contractor
or its affiliate, who is currently qualified or seeking to be qualified by
the department, has been convicted of a contract crime, or may be
affiliated with a person so convicted, the department may issue a writ-
ten demand upon the contractor or its affiliate, concerning any such
conviction or affiliation, to appear and be examined under oath, to
answer written interrogatories under oath, and to produce documents
or other tangible evidence for inspection and copying.
Section 3. Section 337.166, Florida Statutes, is created to read:

48 JOURNAL OF THE HOUSE

any decree or settlement in any state or federal antitrust claim prose-
cuted by the Attorney General shall be deposited in the Legal Affairs
Revolving Trust Fund. The remainder of the moneys recovered shall be
deposited in the State Transportation Trust Fund instead of the Gen-
eral Revenue Fund as generally provided under s. 16.53.
Section 4. Section 337.167, Florida Statutes, is created to read:
337.167 Administrative procedures; stays and injunctions.-
(1) A certificate to bid on a department contract, or to supply ser-
vices to the department, is intended to assist the department in deter-
mining in advance the performance capabilities of entities seeking to
supply goods and services to the department and is not a license as
defined in s. 120.52(7). The denial or revocation of a certificate is not
subject to the provisions of s. 120.60 or s. 120.68(3). The provisions of s.
120.57 are applicable to the denial or revocation of such certificate.
(2) For the purpose of promulgating emergency rules, the continua-
tion of the bidding, contracting, or supplying privileges of a convicted
contractor or its affiliate represents an immediate danger to the public
health, safety, and welfare.
(3) The denial or revocation of a certificate for reasons of contract
crime shall not be stayed by the department or by the Division of
Administrative Hearings during the pendency of any judicial review
proceedings concerning a final order of denial or revocation.
(4) A court may grant a stay or injunction in an action relating to
the denial or revocation of a certificate only upon the posting of a bond
by the petitioner seeking a stay or injunction, and provided that the
court granting a stay or injunction finds:
(a) The petitioner has a substantial likelihood of success on the
merits;
(b) The threatened harm or injury to the petitioner clearly outweighs
any possible injury to the state occasioned by granting the stay or
injunction; and
(c) It is in the public interest to grant the stay or injunction.
Section 5. Section 337.168, Florida Statutes, is created to read:
337.168 Confidentiality of official estimates, identities of potential
bidders, and bid analysis and monitoring system.-
(1) A document or electronic file revealing the department's official
cost estimate of a project is exempt from the provisions of s. 119.07(1)
until the contract for the project has been executed or until the project
is no longer under active consideration.
(2) A document revealing the identity of persons who have requested
or obtained bid packages, plans, or specifications pertaining to any
project to be let by the department is exempt from the provisions of s.
119.07(1) for three working days prior to the deadline for receiving bids.
(3) The department's bid analysis and monitoring system is exempt
from the provisions of s. 119.07(1). This exemption shall apply to all
system documentation, input, computer processes and programs, elec-
tronic data files, and output, but shall not apply to the actual source
documents, unless otherwise exempted under other provisions of law.
Section 6. If any provision of this act or the application thereof to
any person or circumstance is held invalid, the invalidity shall not
affect other provisions or applications of the act which can be given
effect without the invalid provision or application, and to this end the
provisions of this act are declared severable.
Section 7. The provisions of this act are not in derogation of exist-
ing remedies available to the department and such remedies remain in
full force and effect.
Section 8. This act shall take effect upon becoming a law.

Rep. Jones moved the adoption of the amendment, which was adopted.

Representative C. F. Jones offered the following title amendment:
Amendment 2-On pages 1 & 2, lines 1-31 & 1-3, insert: A bill to be

entitled An act relating to Department of Transportation contracts;
creating s. 337.164, Florida Statutes; providing legislative intent; creat-
ing s. 337.165, Florida Statutes; providing definitions; providing for
denial or revocation of a contractor's certificate of qualification for
specified reasons; providing for a period of disqualification; providing a
hearing procedure; providing for reinstatement of a certificate; provid-

1I

E OF REPRESENTATIVES March 2, 1983

ing for a continuation of obligations under preexisting contracts; pro-
viding notification requirements; providing investigative authority; creat-
ing s. 337.166, Florida Statutes; providing for disposition of certain
moneys recovered; creating s. 337.167, Florida Statutes; providing that
qualification to bid on state contracts is not a license for the purpose of
the Administrative Procedures Act; prohibiting administrative stays of
denial or revocation; providing criteria for injunctive relief; providing a
finding of an immediate danger to public safety, health, and welfare;
creating s. 337.168, Florida Statutes; providing a definite period of time
during which the Department of Transportation's official project cost
estimates and potential bidders' identities are exempt from the provi-
sions of s. 119.07(1), Florida Statutes; providing that the Department of
Transportation's bid analysis and monitoring system is exempt from
the provisions of s. 119.07(1), Florida Statutes; providing for severabili-
ty; providing for the applicability of the act with respect to certain
remedies of the Department of Transportation; providing an effective
date.

Rep. Jones moved the adoption of the amendment, which was adopted.
On motion by Rep. C. F. Jones, the rules were waived and HB 1-A, as
amended, was read the third time by title.

Statement for the Record Regarding HB 1-A
The exemption from the Public Records Law in subsection (3) is
intended to be strictly construed. The Department is developing a com-
puter program designed to recognize recurring items and bids which are
indicative of bidrigging. If bidders were able to obtain the computer
programs, they could defeat its purpose. The exemption is intended to
exempt only the program and the system documentation, input, com-
puter processes, electronic data files, and output necessary to imple-
ment that program.

Representative C. F. Jones

The question recurred on the passage of HB 1-A. The vote was:

Yeas-117

Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deratany
Deutsch
Drage

Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun
Lawson

Lehman
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond
Robinson

Ros
Sample
Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Nays-None
So the bill passed, as amended, and was immediately certified to the
Senate after engrossment.

Recessed
The House stood in informal recess at 9:54 p.m. to reconvene upon
call of the Speaker.

Reconvened
The House was called to order by the Speaker at 10:48 p.m. A quorum
was present.

Conference Committee Report on HB 4-A
On motion by Rep. Kutun, the House took up the following Report of
the Conference Committee on HB 4-A:
March 2, 1983
The Honorable H. Lee Moffitt
Speaker
House of Representatives

The Honorable Curtis Peterson
President of the Senate

Dear Sirs:
Your Conference Committee on the disagreeing votes of the two Houses
on the Senate amendments to House Bill 4-A, same being a bill to be
entitled An act relating to transportation finance and administration,
having met, and after full and free conference, have agreed to recom-
mend and do recommend to their respective Houses, as follows:
1. That the Senate recede from its amendments 1 and 2.
2. That the Senate and the House of Representatives adopt the
Conference Committee amendments attached hereto, and by ref-
erence made a part of this report.

Barry Kutun, Vice Chairman
Tom Gustafson
Herbert F. Morgan
Steve Pajcic
Ronald R. Richmond
Carl Ogden, Alternate
Managers on the part of the
House of Representatives

Gwen Margolis, Chairman
Harry A. Johnston, II
Clark Maxwell, Jr.
Tom McPherson
Patrick K. Neal
Mary R. Grizzle, Alternate
Managers on the part of the Senate

Conference Committee Amendment 1-On page 8, line 1, strike
everything after the enacting clause and insert:
Section 1. Subsections (21) and (22) are added to section 212.02,
Florida Statutes, 1982 Supplement, to read:
212.02 Definitions.-The following terms and phrases when used in
this chapter shall have the meaning ascribed to them in this section,
except where the context clearly indicates a different meaning:
(21) "Motor fuel" means and includes what is commonly known and
sold as gasoline and fuels containing a mixture of gasoline and other
products.
(22) "Special fuel" means any liquid product, gas product or combi-
nation thereof used in an internal combustion engine or motor to propel
any form of vehicle, machine, or mechanical contrivance. This term shall
include, but not be limited to, all forms of fuel commonly or commercially
known or sold as diesel fuel, kerosene, butane gas, or propane gas, and
all other forms of liquefied petroleum gases.
Section 2. Subsection (1) of section 212.05, Florida Statutes, 1982
Supplement, is amended, and subsection (4) is added to said section, to
read:
212.05 Sales, storage, use tax.-It is hereby declared to be the legis-
lative intent that every person is exercising a taxable privilege who
engages in the business of selling tangible personal property at retail in
this state, or who rents or furnishes any of the things or services
taxable under this chapter, or who stores for use or consumption in this
state any item or article of tangible personal property as defined herein
and who leases or rents such property within the state.
(1) For the exercise of such privilege, a tax is levied on each taxable
transaction or incident, which tax is due and payable, according to
tho applicable braokcta oot forth in -. 12 1 2) as follows:
(a)l. At the rate of 5 percent of the sales price of each item or article
of tangible personal property when sold at retail in this state, computed
on each taxable sale for the purpose of remitting the amount of tax due
the state, and including each and every retail sale. Each occasional or

49

isolated sale of an aircraft, boat, or motor vehicle of a class or type
which is required to be registered, licensed, titled, or documented in
this state or by the United States Government shall be subject to tax at
the rate provided in this paragraph.
2. This paragraph does not apply to the sale of a boat by or through
a registered dealer under this chapter to a purchaser who removes such
boat from this state within 10 days after the date of purchase or, when
the boat is repaired or altered, within 10 days after completion of such
repairs or alterations. In no event shall the boat remain in this state
more than 90 days after the date of purchase. This exemption shall not
be allowed unless the seller:
a. Obtains from the purchaser within 90 days from the date of sale
written proof that the purchaser licensed, registered, or documented the
boat outside the state;
b. Requires the purchaser to sign an affidavit that he has read the
provisions of this section; and
c. Makes the affidavit a part of his permanent record.
In the event the purchaser fails to remove the boat from this state
within 10 days after purchase or, when the boat is repaired or altered,
within 10 days after completion of such repairs or alterations, or per-
mits the boat to return to this state within 6 months from the date of
departure, the purchaser shall be liable for use tax on the cost price of
the boat and, in addition thereto, payment of a penalty to the Depart-
ment of Revenue equal to the tax payable. This penalty shall be in lieu
of the penalty imposed by s. 212.12(2) and is mandatory and shall not be
waived by the department.
(b) At the rate of 5 percent of the cost price of each item or article of
tangible personal property when the same is not sold but is used,
consumed, distributed, or stored for use or consumption in this state.
(c) At the rate of 5 percent of the gross proceeds derived from the
lease or rental of tangible personal property, as defined herein, except
the rental of motion-picture film when an admission is charged for
viewing such film and except the lease or rental of a motor vehicle to
one lessee or rentee for a period of not less than 12 months when tax
was paid on the acquisition of such vehicle by the lessor, when the lease
or rental of such property is an established business or part of an
established business or the same is incidental or germane to such business.
(d) At the rate of 5 percent of the lease or rental price paid by lessee
or rentee, or contracted or agreed to be paid by lessee or rentee, to the
owner of the tangible personal property.
(e) At the rate of 5 percent on charges for all telegraph messages and
long distance telephone calls beginning and terminating in this state;
on recurring charges to regular subscribers for local telephone service
and for wired television service; on all charges for the installation of
telephonic, wired television, and telegraphic equipment; and on all
charges for electrical power or energy. Telephone and telegraph ser-
vices originating within this state and completed outside this state or
originating outside this state and completed within this state are not
taxable. The provisions of s. 212.17(3), regarding credit for tax paid on
charges subsequently found to be worthless, shall be equally applicable
to any tax paid under the provisions of this section on charges for
telephone and telegraph services and electric power subsequently found
to be uncollectible. The word "charges" in this paragraph shall not
include any excise or similar tax levied by the Federal Government,
any political subdivision of the state, or any municipality upon the
purchase or sale of telephone, wired television, or telegraph service or
electric power, which tax is collected by the seller from the purchaser.
(f) At the rate of 5 percent on the sale, rental, use, consumption, or
storage for use in this state of machines and equipment and parts and
accessories therefore used in manufacturing, processing, compounding,
producing, mining, or quarrying personal property for sale or to be used
in furnishing communications, transportation, or public utility services.
(g) At the rate of 5 percent of the price, as determined pursuant to part
II, of each gallon of motor fuel or special fuel taxable pursuant to said
part except that motor fuel and special fuel expressly taxable under this
part shall be taxed as provided in paragraphs (a) and (b).
(4) The tax imposed pursuant to this part shall be due and payable
according to the brackets set forth in s. 212.12.
Section 3. Subsection (1) of section 212.055, Florida Statutes, as
amended by chapter 82-154, Laws of Florida, is amended to read:

212.055 Discretionary tax; charter counties; administration and
collection.-

March 2, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

50 JOURNAL OF THE HOUSE

(1) Each charter county which adopted a charter prior to June 1,
1976, may levy, subject to the provisions of s. 125.0165, a discretionary
1-percent tax on all 3 or 5 percent taxable transactions under the
provisions of this chapter, except that the sales amount above $1,000 of
any one transaction shall not be taxable, and except that such discre-
tionary tax shall not apply to the sale of motor fuel and special fuel as
defined in s. 212.02(21) and (22).

Section 4. Subsection (1) of section 125.0165, Florida Statutes, 1982
Supplement, is amended to read:
125.0165 Discretionary sales tax; adoption; application of revenue.-

(1) Subject to the provisions of this section and pursuant to the
provisions of s. 212.055, the governing authority in each charter county
which adopted a charter prior to June 1, 1976, is authorized to levy a
discretionary additional 1-percent tax on all 3-percent or 5-percent tax-
able transactions under the provisions of chapter 212 for the purposes of
development, construction, equipment, maintenance, operation, support-
ive services, and related costs of a fixed guideway rapid transit system.
However, the sales amount above $1,000 of any one transaction shall
not be taxable, and the discretionary tax shall not apply to the sale of
motor fuel and special fuel as defined in s. 212.02(21) and (22).

Section 5. Subsection (4) of section 212.08, Florida Statutes, 1982
Supplement, is amended to read:
212.08 Sales, rental, storage, use tax; specified exemptions.-The
sale at retail, the rental, the use, the consumption, the distribution, and
the storage to be used or consumed in this state of the following tangi-
ble personal property are hereby specifically exempt from the tax im-
posed by this chapter.

(4) EXEMPTIONS, ITEMS BEARING OTHER EXCISE TAXES,
ETC.-Also exempt are water (not exempting mineral water or carbon-
ated water), and? all fuels used by a public or private utility, including
any municipal corporation or rural electric cooperative association, in
the generation of electric power or energy for sale. Fuel other than
motor fuel and special fuel is taxable as provided in this part, except that
fuel expressly exempt herein.rtend Motor fuels and special fuels on which
a taxi ipdoad by chapter 26 e cha pt er 2u are taxable as provided
in part I. All1 othr fucil ar+ taxable, except that those used by vehicles,
other than aircraft, which are licensed as common carriers by the Inter-
state Commerce Commission or .by the- Ci;'il A ronautc Boar to trans-
port persons or property in interstate or foreign commerce and vessels
used to transport persons or property in interstate or foreign commerce
"are taxable under this part only to the extent provided herein. The basis
of the tax shall be the ratio of intrastate mileage to interstate or foreign
"mileage traveled by the carrier during the previous fiscal year of the
carrier, such ratio to be determined at the close of the carrier's fiscal
year. This ratio shall be applied each month to the total purchases made
in this state of gasoline and other fuels to establish that portion of the
total used and consumed in intrastate movement and subject to tax
under this chapter. Alcoholic beverages and malt beverages are not
exempt. The terms "alcoholic beverages" and "malt beverages" as used
in this subsection shall have the same meaning ascribed to them in ss.
561.01(4) and 563.01, respectively. It is determined by the Legislature
that the classification of alcoholic beverages made in this subsection for
the purpose of extending the tax imposed by this chapter is reasonable
and just; and it is intended that such tax be separate from, and in
addition to, any other tax imposed on alcoholic beverages.

Section 6. Part II of chapter 212, Florida Statutes, consisting of
sections 212.60, 212.65, 212.70, 212.80, 212.90, 212.91, 212.92, 212.94,
and 212.95, is created to read:

212.60 Legislative findings and intent.--
(1) It is the intent of the Legislature that sales of motor fuel and
special fuel shall be subject to the tax imposed by this chapter. However,
in recognition of the unique business practices which characterize the
sale of such fuel at the retail level, and of the existing public and private
sector administrative structures which exist pursuant to chapter 206 for
the collection of the motor fuel and special fuel excise tax, the Legisla-
ture hereby provides a method for imposing and collecting the sales tax
on such fuel in a manner least likely to increase public and private costs
of tax collection and administration.

I

(2) The Legislature hereby finds and declares that as a matter of
convenience and necessity, the sales tax applicable to motor fuel and
special fuel shall be levied and collected as provided exclusively in this
part. Provisions of part I shall be applicable to the taxation of motor fuel
and special fuel only by express reference to such fuels and this part.

(2)(a) This levy of tax is upon the ultimate retail consumer. It is
hereby provided as a matter of administrative convenience and necessity
that the tax shall be paid upon the first sale or transfer of title within this
state, whether by a distributor, dealer, or retail dealer, who shall act as

E OF REPRESENTATIVES March 2, 1983

212.65 Definitions.-As used in this part:
(1) "Distributor" means any person who holds a valid license as a
distributor of motor fuel, issued by the department pursuant to s. 206.03,
and who:
(a) Imports, or causes to be imported, and sells at wholesale, retail, or
otherwise, within this state, any motor fuel;
(b) Imports and withdraws for use within this state by himself or
others any motor fuel from the tank car, truck, or other original container
or package in which it was imported into this state;
(c) Manufactures, refines, produces, or compounds any motor fuel
within this state and sells the same at wholesale, retail, or otherwise
within this state for use or consumption within this state;
(d) Imports into this state from any other state or foreign country or
receives by any means into this state and keeps in storage in this state for
a period of24 hours or more after the same loses interstate character as a
shipment in interstate commerce any motor fuel which is intended to be
used for consumption in this state;
(e) Is primarily liable under the gas tax laws of this state for the
payment of motor fuel taxes;
(f) Was holding, on December 30, 1970, an unrevoked license issued
by the department to engage in business as a distributor of motor fuel; or
(g) Purchases or receives in this state for resale to dealers motor fuel
upon which the tax has not been paid.
(2) "Dealer" means any person who holds a valid license as a dealer
of special fuel, issued by the department pursuant to s. 206.89, and who:
(a) Imports and sells at wholesale, retail, or otherwise within this
state any special fuel;
(b) Imports, or causes to be imported, and withdraws for use within
this state by himself or others any special fuel from the tank car, truck, or
other original container or package in which it was imported into this
state,
(c) Exports special fuel from this state to another state or foreign
country;
(d) Manufactures, refines, produces, or compounds any special fuel
within this state and sells the same at wholesale, retail, or otherwise
within this state;
(e) Imports into this state from any other state or foreign country or
receives by any means into this state and keeps in storage in this state for
a period of 24 hours or more after the same loses interstate character as a
shipment in interstate commerce any special fuel which is intended to be
used in this state;
(f) Is primarily liable under the special fuel tax laws of this state for
the payment of special fuel taxes;
(g) Purchases or receives in this state special fuel in bulk quantities
for resale to service stations, to a user or another dealer, or to the ultimate
consumer for nontaxable consumption upon which the tax has not been
paid; or
(h) Has both a taxable use and nontaxable consumption of the same
special fuel in this state. However, this paragraph shall not require a
person to be a dealer when his only purchases of special fuel are delivered
into reservoirs attached to motor vehicles to fuel internal combustion
engines attached to said motor vehicles.
(3) "Retail dealer" means any person licensed pursuant to chapter
206 to sell motor fuel or special fuel at retail to the general public at
posted retail prices.
(4) The definitions contained in s. 212.02(1), (2), (3), (4), (7), (8), (9),
(10), (11), (13), (17), (21), and (22) shall apply to the same terms as used in
this part
212.70 Tax imposed on sale of motor fuel and special fuel; tax upon
ultimate consumer; determination by department; notification.-
(1) A tax shall be imposed for the privilege of the sale at retail in this
state of motor fuel and special fuel.

JOURNAL OF THE HOUSI

agent for the state in the collection of said tax whether such distributor,
dealer, or retail dealer is the ultimate seller or not.
(b) Distributors, dealers, and retail dealers shall add the amounts of
the tax imposed under this part to the sale price and the tax shall be
separately stated as Florida sales tax on charge tickets, sales slips, in-
voices, or other tangible evidence of sale to each subsequent purchaser.
However, the sales tax imposed shall be disclosed to the ultimate retail
consumer as provided in subsection (5).
(c) Distributors, dealers, retail dealers, or retailers shall not advertise
or claim to the public by any manner whatsoever that they will absorb all
or any part of the tax, that they will relieve the purchaser or ultimate
consumer of any portion of the tax, or that a portion of such tax will be
refunded
(d) Any distributor, dealer, retail dealer, or retailer who violates the
provisions of paragraph (b) or paragraph (c) shall be guilty of a misde-
meanor of the second degree, punishable as provided in s. 775.082, s.
775.083, or s. 775.084.
(3) Prior to June 1 of each year, the department shall determine the
appropriate sales tax applicable to the retail price per gallon of motor fuel
and special fuel as follows:
(a) The department shall determine the appropriate total motor fuel
and special fuel retail price, including any federal, state and local excise
taxes on such fuel, for the forthcoming 12-month period beginning June
1, by adjusting the initially established price by the percentage change in
the average monthly gasoline price component of the Consumer Price
Index, issued by the United States Department of Labor, for the most
recent 12-month period ending March 31, compared to said average for
the 12-month period ending March 31, 1984. However, the adjustment
provided herein shall first be made for the forthcoming 12-month period
beginning June 1, 1985.
(b) The tax per gallon shall be computed as 5 percent of said total
retail price, rounded to the nearest one-tenth of one cent.
(c) The initially established price is $1.148 per gallon.
(4) The department shall notify each distributor, dealer, and retail
dealer of the amount of sales tax to be imposed and collected pursuant to
this part on each gallon of motor fuel and special fuel for the 12-month
period beginning June 1.
(5) Every retailer shall conspicuously display, on the outside housing
of each pump or other dispensing device, a notice that the price stated on
the pump includes applicable state sales taxes.
212.80 Tax remitted to department-The taxes levied and assessed
pursuant to this part shall be remitted to the department at the same time
as motor fuel and special fuel taxes are required to be remitted under the
provisions of chapters 206 or 207. The department shall prescribe forms
which provide for consolidated reporting of taxes due under chapters 206
or 207 and this part.
212.90 Applicability of specified sections of chapter 206.-The provi-
sions of ss. 206.055, 206.06, 206.07, 206.075, 206.08, 206.09, 206.10,
206.11, 206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18,
206.19, 206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.24, 206.28,
206.41(2), 206.44, 206.445, 206.48, 206.49, 206.56, 206.59, 206.87(2)(a),
and 206.94 shall, as far as lawful or practicable, be applicable to the levy
and collection of taxes imposed pursuant to this part as if fully set out
herein.
212.91 Dealer to dealer sales.-The tax imposed in this part shall not
be paid on special fuels, otherwise taxable herein, when sold by a licensed
dealer to a licensed dealer.
212.92 Refunds.-
(1) The following refunds shall apply to the tax imposed by this part,
to the extent provided herein."
(a) Refunds on fuel used for local transit operations-Any person
who uses motor fuel on which the taxes imposed by this part have been
paid for any system of mass public transportation authorized to operate
within any city, town, municipality, county, or transit authority region in
this state, as distinguished from any over-the-road or charter system of
public transportation, shall be entitled to a refund of said taxes. A public
transportation system or transit system as defined above may operate

outside its limits when such operation outside its limits is found neces-
sary to adequately and efficiently provide mass public transportation
services for the city, town, or municipality involved. A transit system as
defined above includes demand service that is an integral part of a city,

March 2, 1983

The permit shall be effective on the date issued by the department and
continuous from year to year so long as the permitholder files refund
claims from year to year. In the event he fails to file a claim for any year,
then he must apply for a new permit
(d) The department may, if an applicant for a refund permit has
violated any provision of this section or any regulation pursuant thereto,
or been convicted of bribery, theft, or false swearing within the period of 5

E OF REPRESENTATIVES 51

town, municipality, county, or transit or transportation authority system
but does not include independent taxicab or limousine operations. "City"
or "cities," "county" or "counties," and "authority" or "authorities" as
used in this paragraph includes collectively or individually any city,
town, municipality, county or transit or transportation authority organ-
ized in this state by virtue of any general or special law enacted by the
Legislature.
(b) Retail dealers.-Every retail dealer shall be entitled to a refund of
1.4 percent of the tax imposed by this part on motor fuel purchased by
such retail dealer to cover losses due to evaporation and shrinkage of
motor fueL
(c) Return of tax to municipalities and counties.-Those portions of
the tax imposed by this part which result from the collection of such taxes
paid by a municipality or county on motor fuel for use in a motor vehicle
operated by it shall be returned to the governing body of each such
municipality or county for the construction, reconstruction, and mainte-
nance of roads and streets within the respective municipality or county.
(d) Return of tax to school districts.-Those portions of the tax im-
posed by this part which result from the collection of such tax paid by a
school district on motor fuel for use in a motor vehicle operated by it shall
be returned to the governing body of each such school district to be used
to fund construction, reconstruction, and maintenance of roads and streets
within the school district required as a result of new school construction
or renovation of existing schools. The school board shall select the proj-
ects to be funded; however, first priority shall be given to projects re-
quired as the result of new school construction, unless a waiver is granted
by the affected county or municipal government.
(e) Refund to farmers and fishermen.-
1. For the purposes of this paragraph, "agricultural purposes" means
motor fuel or special fuel used in any tractor, vehicle, or other farm
equipment which is used exclusively on a farm or for processing farm
products on the farm and no part of which is used in any vehicle or
equipment driven or operated upon the public highways of this state.
This restriction shall not apply to the movement of farm vehicles or farm
equipment between farms. The transporting of bees by water and the
operating of equipment used in the apiary of a beekeeper shall be also
deemed an agricultural purpose.
2. For the purposes of this paragraph, "commercial fishing purposes"
shall be construed to mean motor fuel or special fuel used in the opera-
tion of boats, vessels, and equipment used exclusively for the taking of
fish, crayfish, oysters, shrimp, and sponges from the salt and fresh
waters under the jurisdiction of the state for resale to the public, but shall
in no way be construed to include fuel used for sports or pleasure fishing,
no part of which is used in any vehicle or equipment driven or operated
upon the highways of this state.
3. Any person who uses any motor fuel or special fuel for agricultural
purposes or commercial fishing purposes on which the tax imposed by
this part has been paid shall be entitled to a refund of said tax
(2) Agents of the department are authorized to go upon the premises
of any permitholder or distributor, or duly authorized agent thereof, as
defined in this part to make inspection to ascertain any matter connected
with the operation of this section or the enforcement thereof. However, no
agent shall enter the dwelling of any person without the occupant's
consent or the authority from a court of competent jurisdiction.
(3)a) No person shall secure a refund under this section unless such
person is the holder of an unrevoked refund permit issued by the depart-
ment before the purchase of the motor fuel or special fuel, which permit
shall be numbered and issued annually.
(b) To procure a permit, every person shall file with the department
an application, on forms furnished by the department, stating that he is
entitled to a refund according to the provisions of subsection (1) and that
he intends to file an application for refund for the current calendar year,
and shall furnish the department such other information as the depart-
ment shall request
(c) No person shall in any event be allowed a refund unless he has
filed the application provided for in paragraph (b) with the department.

52 JOURNAL OF THE HOUSI

years preceding the application, or if the department has evidence of the
applicant's financial irresponsibility, require the applicant to execute a
corporate surety bond of $1,000 to be approved by the department, condi-
tioned upon the payment of all taxes, penalties, and fines for which such
applicant may become liable under this part.
(4)(a) When motor fuel or special fuel is sold to a person who claims to
be entitled to a refund under this section, the seller of such motor fuel or
special fuel shall, if the amount sold is not less than 26 gallons, make out
a sales invoice, which shall contain the following information:
1. The name and post-office and resident address of the purchaser.
2. The number of gallons purchased.
3. The date on which purchase was made.
4. The price paid for such motor fuel or special fuel.
5. The name and place of business of the seller of the motor fuel or
special fuel
(b) The sales invoice shall be retained by the purchaser for attach-
ment to his application for refund, as a part thereof. No refund shall be
allowed unless the seller executes such invoice and proof of payment of
such taxes for which refund is claimed is attached. The department may
refuse to grant a refund if the invoice is incomplete and fails to contain
the full information required herein.
(c) No person shall execute a sales invoice, as described in paragraph
(a), except a distributor, dealer, or retail dealer, or a duly authorized
agent thereof No refund invoices shall be executed for purchases from
retail service stations.
(d) Notwithstanding provisions of this subsection to the contrary, the
department shall have authority to designate certain retail service sta-
tions as agents of distributors or dealers when no distributors or dealers
are available to serve commercial fishermen.
(5) The right to receive any refund under the provisions of this section
shall not be assignable, except to the executor or administrator, or to the
receiver, trustee in bankruptcy, or assignee in insolvency proceedings, of
such person entitled thereto.
(6)(a) However, no refund shall be authorized unless sworn applica-
tions therefore containing such information as the department may de-
termine are filed with it not later than January 31 immediately following
the year for which refund is claimed When claim is filed after January
31 and there is presented to the department a justified excuse for late
filing and the last preceding claim has been filed on time, such late filing
may be accepted through February of the year filed. No refund shall be
authorized for purchases of less than 26 gallons at any one time, and no
refund shall be authorized unless the amount due is for $5 or more in
any 12-month period and unless application is made upon forms
prescribed by the department.
(b) Claims shall be paid annually on a calendar-year basis. The
department shall deduct a fee of $2 for each claim, which $2 shall be
deposited in the General Revenue Fund.
(7)(a) Each distributor, dealer, or retail dealer shall, in accordance
with the department's requirements, keep at his principal place of busi-
ness in this state, or at the bulk plant where the sale is made, a complete
record, or duplicate sales tickets, of all such motor fuel or special fuel
sold by him for the refund provided in this section, which records shall
give the date of each such sale, the number of gallons sold, the name of
the person to whom sold, and the sale price. No distributor, dealer, or
retail dealer, or his agent or employee, shall acknowledge or assist in the
preparation of any claim for tax refund.
(b) Every person to whom a refund permit has been issued under this
section shall, in accordance with the department's requirements, keep at
his residence or principal place of business in this state a record of each
purchase of motor fuel or special fuel from a distributor, dealer, or retail
dealer, or his authorized agent, the number of gallons purchased, the
name of the seller, the date of the purchase, and the sale price.
(c) The records required to be kept under this subsection shall at all
reasonable hours be subject to audit or inspection by the department or
by any person duly authorized by it. Such records shall be preserved and
shall not be destroyed until 3 years after the date the motor fuel or special

fuel to which they relate was sold or purchased.

(d) The department shall keep a permanent record of the amount of
refund claimed and paid to each claimant. Such records shall be open to
public inspection.

I

E OF REPRESENTATIVES March 2, 1983

(8)(a) If any taxes are erroneously refunded, the department shall
advise the payee by registered mail of the erroneous refund. If the payee
fails to reimburse the state within 15 days after the receipt of letter, an
action may be instituted by the department against such payee in the
circuit court and the department shall recover from the payee the amount of
the erroneous refund plus a penalty of25 percent.
(b) No person shall knowingly make a false or fraudulent statement
in an application for refund permit or in an application for refund of any
taxes under this section; fraudulently obtain a refund of such taxes;
knowingly aid or assist in making any such false or fraudulent statement
or claim; or buy motor fuel or special fuel to be used for any purpose other
than as provided in this section.
(c) The refund permit of any person who violates any provisions of
this section shall be revoked by the department and may not be reissued
until 2 years have elapsed from the date of such revocation. The refund
permit of any person who violates any other provision of this part may be
suspended by the department for any period, in its discretion, not exceed-
ing 6 months.
212.94 Gasohol; exemption from tax imposed by this part.-The sale
or distribution for use in this state of motor fuel which contains a mini-
mum of 10 percent blend by volume of ethyl alcohol with a purity of 99
percent commonly known as gasoholl," shall be exempt from the tax
levied pursuant to this part as follows:
(1) Each gallon of such gasohol sold in this state shall be exempt from
the entire tax imposed by this part from April 1, 1983, through June 30,
1985.
(2) Each gallon of such gasohol sold in this state shall be exempt from
50 percent of such tax from July 1, 1985, through June 30, 1987.
212.95 Distribution of proceeds.-
(1) Notwithstanding other provisions of law to the contrary, moneys
collected pursuant to this part shall be deposited in the Gas Tax Collec-
tion Trust Fund created by s. 206.45. Said moneys, exclusive of the
service charge imposed by s. 215.20, and exclusive of refunds granted
pursuant to s. 212.92, shall be distributed monthly to the State Transporta-
tion Trust Fund, except that $2,800,000 per year in equal monthly amounts
shall be transferred to the Department of Natural Resources.
(2) Not less than 10 percent of the moneys deposited in the State
Transportation Trust Fund pursuant to this section shall be allocated by
the Department of Transportation for public transit and rail capital
projects, including service development projects, as defined in s. 341.031(2)
and (3), unless otherwise provided in the General Appropriations Act.
(3) All funds transferred herein to the Department of Natural Re-
sources shall be used for eradication, control, and research of water
hyacinths and noxious aquatic vegetation.
Section 7. Paragraph (f) of subsection (1) of section 18.11, Florida
Statutes, is amended to read:
18.11 Security to be given.-
(1) The security to be given by such banks as may be designated
under ss. 18.10 and 18.101 shall consist of:
(f) Bonds, notes, or certificates of any county, board, commission,
authority, agency, or other instrumentality of the state which contain a
pledge of, and are solely payable from, the 80-percent surplus 2-cent
constitutional second gasoline tax accruing under s. 16, Art. IX of the
State Constitution of 1885, as adopted by the 1968 revised constitution
and s. 9, Art. XII of said revision, provided that such securities have
been approved by the State Board of Administration as to their legal
and fiscal sufficiency.
Section 8. Subsection (2) of section 123.04, Florida Statutes, is amended
to read:
123.04 Qualifications for retirement.-
(2) A board to consist of the Governor, the State Comptroller, and
the State Treasurer shall be authorized and empowered to invest in
bonds of the United States, in bonds the payment of which is secured by
s. 16 of Art. IX of the Constitution of 1885, as adopted by the 1968
revised constitution or by s. 9, Art. XII of said revision, in bonds the

payment of which is secured by s. 18 of Art. XII of the Constitution of
1885, as adopted by s. 9, Art. XII of the 1968 revised constitution, in
county bonds containing a pledge of the full faith and credit of the
county or district involved, provided that such bonds are approved by
the State Board of Administration as to legal and fiscal sufficiency, in

JOURNAL OF THE HOUSE

bonds of the Florida State Improvement Commission or any other state
agency, which have been approved as to legal and fiscal sufficiency by
the State Board of Administration and which contain a sole pledge of
the 80-percent surplus 2-cent constitutional second gasoline tax accru-
ing under the provisions of s. 16 of Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, or of s. 9, Art. XII of said
revision, or in such other securities in which domestic life insurance
companies are permitted to invest by Florida law any of the funds of the
Judicial Retirement Trust Fund as they may deem necessary and feasible.
Section 9. Subsection (1) of section 206.05, Florida Statutes, is amended
to read:
206.05 Bond required of licensed distributors.-
(1) Each distributor, except a municipality, county, school board, or
special district which is licensed as a distributor under this part, shall
file with the department a bond in a penal sum of not less than $10,000
$8,000 or more than $100,000 $86,000, said sum to be approximately 3
times the average monthly gas tax paid by, or due from, such distru-
tor during the preceding 12 calendar months under the laws of this
state. The bond shall be in such form as may be approved by the
department, executed by some surety company duly licensed to do busi-
ness under the laws of the state as surety thereon, and conditioned upon
the prompt filing of true reports and the payment by such distributor to
the department of any and all gas taxes which are now or which hereaf-
ter may be levied or imposed by the state, together with any and all
penalties and interest thereon, and generally upon faithful compliance
with the provisions of the gas tax laws of the state. The distributor shall
be the principal obligor, and the state shall be the obligee.
Section 10. Sections 206.32, 206.34, 206.36, 206.37, 206.38, and
206.40, Florida Statutes, and sections 206.29, 206.30, 206.31, 206.33,
and 206.35, Florida Statutes, as amended by chapter 82-139, Laws of
Florida, are hereby repealed.
Section 11. Subsections (3) and (4) of section 206.41, Florida Stat-
utes, are hereby repealed, and subsection (1) of said section is amended
to read:
206.41 Constitutional gas tax Gaeolino taxe imposed.-
(1) An excise or license tax of 26 cents per gallon, heroin tormcd "gas
tam," is imposed upon every gallon of motor fuel sold in this state, or
brought into this state for use, upon which such tax has not been paid or
the payment thereof has not been lawfully assumed by some person
handling the same in this state. This tax, which is the tax as levied by s.
16, Art. IX of the Constitution of 1885, as amended, and continued by s.
9(c), Art. XII of the 1968 Constitution, as amended, and which is therein
referred to as the "second gas tax," is hereby designated the "constitu-
tional gas tax." This levy of tax i; upon tha conspumr b.Wut shall be paid
upon the first sale or transfer of title, or use, within this state whether
by a distributor or dealer, except as expressly provided in subsection (2),
who shall act as agent for the state in the collection of said tax whether
he be the ultimate seller or not.

Section 12. Section 206.415, Florida Statutes, as created by chapter
80-77, Laws of Florida, is hereby repealed.

Section 13. Section 206.42, Florida Statutes, is amended to read:
206.42 Aviation motor fuel exempt from excise tax.-Each and every
dealer in aviation motor fuel in the state by whatever name designated
who sells aviation motor fuel testing 78 octane number (A.S.T.M. method
D-357-33T) or higher, of such quality not adapted for use in ordinary
motor vehicles, being designed for and sold and exclusively used for
aircraft motors, is exempted from the payment of any and all excise
taxes levied by the state upon such motor fuel, except the tax levied
under part II of chapter 212.

Section 14. Subsection (1) of section 206.43, Florida Statutes, is
amended to read:
206.43 Distributor to report to department monthly; deduction.-The
taxes levied and assessed as provided in part I of this chapter shall be
paid to the department monthly in the following manner:
(1) On or before the 20th day of each month the distributor shall
mail to the department verified reports on forms prescribed by the
department of the number of gallons of such products sold by him
during the preceding month and shall at the same time pay to the
department the amount of tax computed to be due. However, if the 20th

day falls on a Saturday, a Sunday, or a federal or state legal holiday,
returns shall be accepted if postmarked on the next succeeding work-
day. The distributor shall deduct from the amount of tax shown by the

March 2, 1983

tional seeend gas tax beginning with the tax collected January 1969 on
the formula contained in s. 9(cX4), Art. XII of the revised State Consti-
tution of 1968, subject only to the debt service requirements of bonds
pledging all or part of the constitutional seemed gas tax allocated under
the provisions of s. 16, Art. IX of the State Constitution of 1885, as
amended.

OF REPRESENTATIVES 53

report to be payable an amount equivalent to 4 2 percent of the tax on
motor fuels imposed by this part not exceeding 500,000 taxable gallons,
and less an amount equivalent to 2 & percent of the tax on motor fuels
imposed by this part in excess of 500,000 gallons but not exceeding 1
million taxable gallons, which is hereby allowed to the distributor on
account of services and expenses in complying with the provisions of the
law. However, this allowance shall not be deductible unless payment of
tax is made on or before the 20th day of the month as herein required.
The United States post-office date stamped on the envelope in which the
report is submitted shall be considered as the date the report is received
by the department.
Section 15. Section 206.45, Florida Statutes, is amended to read:
206.45 Payment of tax into State Treasury.-All moneys derived
from the gas taxes imposed by part I of this chapter shall be paid into
the State Treasury by the department, for deposit in the Gas Tax
Collection Trust Fund, which fund is created and from which the follow-
ing transfers shall be made:
(1) The iosti ga s t a x shall e ftrrwithholdin end traf o
funds as arc rzouirzd undar tho pra-isions zfd z.213.11, and aftAr with
holding $50,000 to bo used as a rolv.4ing cash balance in thc "Gap Tax
Cclloatian Trust Fund," and zxczpt as provided in c. 206.625, bc trans
forrcd into tho "Statc Transportation Trust Fund," which fund is cro
atod for uso as provided by law.
(1)(2) The constitutional Aecond gas tax shall be remitted to the State
Board of Administration for distribution as provided in the Constitution.
(2)(3) The county addi-tion;al somnth cont gas tax collected pursuant
to s. 206.60, as such may be amended by the 1971 Legislature, shall be
distributed as therein provided.
(3)(4 The municipal additional eighth nt gas tax collected pursu-
ant to s. 206.605 shall be distributed as therein provided.
Section 16. Section 206.46, Florida Statutes, is amended to read:
206.46 State Transportation Trust Fund; .entruct.ion, e., of rad.-
All moneys in the State Transportation Trust Fund, which is hereby
created, shall be used for transportation purposes the con-structon and
mantonan ,c of *tato radc, as othewiec provided by law, under the
direction of the Department of Transportation, which department may
from time to time make requisition on the Comptroller for such funds to
pay far tho .on trutian and maintonanco of tator roads. Money from
said fund shall be drawn by the Comptroller by warrant upon the State
Treasury pursuant to vouchers and shall be paid in like manner as
other state warrants are paid out of the appropriated fund against
which same are drawn. All sums of money necessary to provide for the
payment of the warrants by the Comptroller drawn upon said fund are
appropriated annually out of the fund for the purpose of making such
payments from time to time.
Section 17. Section 206.47, Florida Statutes, is amended to read:
206.47 Distribution of constitutional see.nd gas tax pursuant to State
Constitution.-
(1) The constitutional second gas tax shall be allocated among the
several counties in accordance with the formula stated in s. 16 of Art.
IX of the State Constitution of 1885, as amended, to the extent neces-
sary to comply with all obligations to or for the benefit of holders of
bonds, revenue certificates, and tax anticipation certificates or any
refundings thereof secured by any portion of the constitutional second
gas tax allocated under the provisions of s. 16, Art. IX of the State
Constitution of 1885, as amended.
(2) The Department of Revenue will transmit the constitutional seeend
gas tax as collected monthly to the State Board of Administration
allocated and distributed to the credit of the several counties of the
state based on the formula of distribution contained in s. 16, Art. IX of
the Constitution of 1885, as amended.
(3) The State Board of Administration will calculate a distribution
of the constitutional seeeond gas tax received from the Department of
Revenue under subsection (2), based on the formula contained in s.
9(cX4), Art. XII of the revised State Constitution of 1968.
(4) The State Board of Administration shall allocate the constitu-

54 JOURNAL OF THE HOUSE

(5) The distribution factor, "the tax collected on retail sales or use in
each county," shall be based upon a certificate of the Department of
Revenue of the sales and use tax collected in each county as of June 30
for each fiscal year. The Department of Revenue shall furnish a certifi-
cate to the State Board of Administration on or before July 31 following
the end of each fiscal year, and said certificate shall be conclusive as to
the sales and use tax collected in each county for the prior fiscal year.
The factor based on said certificate shall be applied to the gas tax
collections for the following fiscal year beginning July 1 and ending
June 30.
(6) The State Board of Administration will calculate a monthly allo-
cation of the constitutional second gas tax received from the Depart-
ment of Revenue based on the formula contained in s. 9(cX4), Art. XII of
the revised State Constitution of 1968, and credit to the account of each
county the amount of the constitutional second gas tax to be allocated
under said formula.
(7) The gas tax funds credited to each county will be first distributed
to meet the debt service requirements, if any, of the s. 16, Art. IX debt
assumed or refunded by the State Board of Administration payable
from the constitutional seemed gas tax. The remaining gas tax funds
credited to each county are surplus gas tax funds and shall be divided,
80 percent to the Department of Transportation and 20 percent to the
board of county commissioners of the county for the acquisition and
construction of roads. As provided in s. 339.08(4), the department is
authorized to maintain on deposit with the State Board of Administra-
tion all proceeds of the 80-percent surplus of the constitutional second
gas tax.
(8) The State Board of Administration shall retain a reasonable
percentage of the total surplus gas tax in an amount to be determined
by the board in each fiscal year and shall hold said funds in a reserve
account to make any adjustments required for the distribution of the
gas tax for the fiscal year. Funds in the reserve account may be invested
in direct obligations of the United States maturing not later than June
30 of each fiscal year.
(9) The State Board of Administration will, in each fiscal year, dis-
tribute the 80-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 80-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 80-percent
surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the Department of Transportation for use in the county.
(10) The State Board of Administration will, in each fiscal year,
distribute the 20-percent surplus gas tax allocated to each county to the
debt service requirements of each bond issue pledging the 20-percent
surplus accruing to that county under the provisions of s. 16, Art. IX of
the State Constitution of 1885, as amended. The remaining 20-percent
surplus gas tax funds will be advanced monthly, to the extent practica-
ble, to the boards of county commissioners for use in the county.
(11) After receiving the gas tax collections for the 12th month of
each fiscal year, the State Board of Administration shall make a com-
plete and total distribution of all earnings on investments and remain-
ing gas tax collected during the fiscal year, taking into account all the
requirements of s. 16, Art. IX of the State Constitution of 1885, as
amended, of bonds pledging all or any portion of the constitutional
sec-nd gas tax accruing thereunder, and s. 9(c), Art. XII of the revised
State Constitution of 1968, as amended.
Section 18. Sections 206.50, 206.51, 206.52, 206.53, 206.54, 206.55,
206.57, and 206.58, Florida Statutes, are hereby repealed.
Section 19. The Statutory Revision Division is directed to change
the catchline of s. 206.60, Florida Statutes, to "County tax on motor
fuel" and the catchline of s. 206.605, Florida Statutes, to "Municipal
tax on motor fuel," and is further directed to entitle part I of chapter
212, Florida Statutes, as "Tax for Privilege of Tangible Personal Prop-
erty Sales or Use, Admissions and Rentals," and part II of chapter 212,
Florida Statutes, as "Tax for Privilege of Motor and Special Fuel Sales."

Section 20. Sections 3 and 4 of chapter 80-77, Laws of Florida,
appearing as sections 206.602 and 206.603, Florida Statutes, and sec-
tions 206.65, 206.66, 206.67, 206.68, 206.69, 206.70, 206.71, 206.72,
206.73, 206.74, 206.75, and 206.76, Florida Statutes, are hereby repealed.
Section 21. Section 206.625, Florida Statutes, is amended to read:

206.625 Return of tax to municipalities counties and school districts.-
(1) Those portions of the county firet ga tax+ imposed byL o. 206.41,
and th additional gas taxy imposed by s. 206.60y which result from the

_ ___ _ ___ __ __ __

late tilng may be accepted through February of tho year toled. ho
refund hall b. authoriaod for pur-hao of lo. tha-n 26 gallono- at arny
one timo, and no refund hall beo authorized unlsoo the amount dueo io
for $5 or mor in any 12 mC onL- pe,- riod.
..... .E.r ... . .. 1.. m u .. ...r. .

Section 23. Subsection (1) of section 206.70, Florida Statutes, is
amended to read:
206.70 When refund claims allowed; procedure; right of refund non-
assignable, exception; fee.-
(1) When the department is satisfied that a refund is proper, it shall
authorize the amount of the municipal tax imposed by s. 206.605 state
ga ta* paid except the 2 Cento por gallon gas tax known ao the "acoond
gas tax" and the e oonth oont gas .tax ao provided by o. n06.60 to be
refunded as other refunds are made; and the amount shall be refunded
and deducted by it from current gas tax receipts in its possession. Such
refunds shall be allowed only on motor fuel purchased in quantities of
26 gallons or more and used in machines, boats, and equipment listed
by the claimant in his application for refund.

Section 24. Subsection (3) of section 206.87, Florida Statutes, is
hereby repealed, and subsection (1) of said section is amended to read:
206.87 Levy of tax.-
(1) An excise tax of 4 8 cents per gallon is hereby imposed upon
every gallon of special fuel used or sold in this state for use. Unless
expressly provided to the contrary in this part, every sale shall be
deemed to be for use in this state. This levy of tax io upon th cen.umer
but shall be paid upon the first sale or transfer of title within this state
by a dealer, except as expressly provided in this part, who shall act as
agent for the state in the collection of said tax whether he be the
ultimate seller or not.

Section 25. Subsection (2) of section 206.875, Florida Statutes, is
amended to read:
206.875 Allocation of tax.-
(2) It is the intent of the Legislature that this section be construed to
provide for the distribution of the appropriate portion of the special
fuels tax imposed by this part, in the same manner as provided by ss.
206.0, 206.30, 06.31, 06.32, o 06. 33, 06.34, 306.35, Q20636, f06 37,
o06n 3 o06 39,o 06.40, 206.41, 206.45, 206.60, 206.605, and 206.625.

Section 26. Subsection (1) of section 206.90, Florida Statutes, is
amended to read:

E

SO F REPRESENTATIVE ES M arch 2, 1983

collection of such tax taxes paid by a municipality or county on motor
fuel gasline for use in a motor vehicle operated by it shall be returned
to the governing body of each such municipality or county according to
the administrative procedures in s. 212.92 for the construction, recon-
struction, and maintenance of roads and streets within the respective
municipality or county.
(2) Those portions of the county gas tax imposed by s. 206.60 which
result from the collection of such tax paid by a school district on motor
fuel for use in a motor vehicle operated by it shall be returned to the
governing body of each such school district according to the administra-
tive procedures in s. 212.92 to be used to fund construction, reconstruc-
tion, and maintenance of roads and streets within the school district
required as a result of new school construction or renovation of existing
schools. The school board shall select the projects to be funded; however,
first priority shall be given to projects required as the result of new school
construction, unless a waiver is granted by the affected county or munic-
ipal government. The department hall promulgate .uch ruloe and regu
lationo and o Chal proocribe oh frmo o n o1ll bi noceooery +to AEfftu
ato tho purpooo of thi c motion.

Section 22. Section 206.64, Florida Statutes, is amended to read:
206.64 Refunds on fuel used for agricultural or commercial fishing
purposes, li;,,ithi; cliet .-Any person who uses any motor fuel for
agricultural purposes or commercial fishing purposes on which the tax,
as imposed by this part, has been paid shall be entitled to a refund of
the municipal tax imposed by s. 206.605 according to the administrative
procedures in s. 212.92 +otato ta oxiCot tho ont o por gallon gas .tax
known .a o tho oocond gae tax and tho oo.enth + cnt gao tax ao provided
by s 20C 60. He4wo@or, no; refund eShall bo authorNiaod unloaSe e@o;rn
applications .thrrer c. on trainingg ch information a. ,the ndopartmon
may dt rmine arc filad with it not later than January 31 immediately
following the yoar..r f whio round ii oalaimod. When claim i filod adft"r
January 31 and tho41cro i proeonted to tho department ia justified xocuo
for late filing and the lact precoding claim hae boon filed on time, such

JOURNAL OF THE HOUSE

206.90 Bond required of licensed dealers.-
(1) Every dealer, except a municipality, county, school board or spe-
cial district which is licensed as a dealer under this part, shall file with
the department a bond or bonds in the penal sum of not less than
$10,000 or oet more than $100,000 $35,000. The sum of said bond shall
be approximately 3 times the average monthly special fuels tax paid or
due by such dealer during the preceding 12 calendar months under this
part, with a surety approved by the department, upon which the dealer
shall be the principal obligor and the state shall be the obligee, condi-
tioned upon the faithful compliance with the provisions of this part. If
the sum of 3 times a dealer's average monthly tax is less than $50, no
bond shall be required.
Section 27. Subsection (1) of section 206.91, Florida Statutes, is
amended to read:
206.91 Tax reports; computation and payment of tax.-
(1) For the purpose of determining the amount of tax imposed by s.
"206.87, each dealer shall, not later than the 20th day of each calendar
month, mail to the department, on forms prescribed by the department,
monthly reports which shall show inventories, purchases, nontaxable
"disposals, and taxable sales in gallons of each type of special fuel,
including, but not limited to, diesel and heating fuel, kerosene, butane
gas, propane gas, and all other forms of liquefied petroleum gases, for
the preceding calendar month. However, if the 20th day falls on a
Saturday, a Sunday, or a federal or state legal holiday, returns shall be
accepted if postmarked on the next succeeding workday. The reports
shall contain or be verified by a written declaration that such report is
made under the penalties of perjury. The dealer shall deduct from the
amount of tax shown by the report to be payable an amount equivalent
to 4 2 percent of the tax on special fuels imposed by this part not
exceeding 500,000 taxable gallons, and less an amount equivalent to 2 J
percent of the tax on special fuels imposed by this part in excess of
500,000 taxable gallons but not exceeding 800,000 taxable gallons,
which is hereby allowed to the dealer on account of services and ex-
penses in complying with the provisions of this part. This allowance
shall not be deductible unless payment of tax is made on or before the
20th day of the month as herein required.
Section 28. Section 206.97, Florida Statutes, is amended to read:
206.97 Applicability of specified sections of part I.-The provisions
of ss. 206.04, 206.055, 206.07, 206.075, 206.08, 206.09, 206.10, 206.11,
206.12, 206.13, 206.14, 206.15, 206.16, 206.17, 206.175, 206.18, 206.19
206.20, 206.204, 206.205, 206.21, 206.215, 206.22, 206.23, 206.24, 206.25,
206.2.6 206.28, 206.41(3)5), 206.49, 206.56, 2e6.57.6.58 206.59, 206.61,
206.62 of part I of this chapter, shall, as far as lawful or practicable, be
applicable to the tax herein levied and imposed and to the collection
thereof as if fully set out in this part II. However:
(1) "Distributor" means "dealer."
(2) "Motor fuel" means "special fuel."
(3) No provision of any such section shall apply if it conflicts with
any provision of part II of this chapter.

Section 29. Section 207.003, Florida Statutes, is amended to read:
207.003 Privilege tax levied.-A tax for the privilege of operating
any commercial motor vehicle upon the public highways of this state
shall be levied upon every motor carrier at a rate which includes the
rate provided in chapter 206, and including the sales tax which may bo
imposed by part II of in th f futur by the r-palc of the urr- nt o.imp
tion in chapter 212, on each gallon of special fuel or motor fuel used for
the propulsion of a commercial motor vehicle by such motor carrier
within the state.
Section 30. Subsections (2) and (3) of section 207.005, Florida Stat-
utes, are amended to read:
207.005 Returns and payment of tax; delinquencies; calculation of
fuel used during operations in the state; credit; bond.-
(2) The amount of fuel used in the propulsion of any commercial
motor vehicle within this state may be calculated, if the motor carrier
maintains adequate records, by applying total interstate vehicular con-
sumption of all special fuel and motor fuel used as related to total miles
traveled and applying such rate to total miles traveled within this
state. If thc mctcr carrier maintained rczrdc which zhzw tho actual

March 2, 1983

215.47 Investments; authorized securities.-Subject to the limitations
and conditions of the State Constitution or of the trust agreement
relating to a trust fund, moneys available for investments under ss.
215.44-215.53 may be invested as follows:
(1) Without limitation in:

amount paid for all p.oial fuol and motor fu. l uoad in thic et.at,
rngardloe ofr whrn thn fuie wan purcihasod that amont hall bo mul
tipliod by tho taw rat e l id oman mtor ful. undor chaaptor 1. 9In the

E OF REPRESENTATIVES 55

absence of adequate documentation by the motor carrier, the depart-
ment is authorized to promulgate rules converting miles driven to gal-
lons used and to cntanlich a retail pric pr gallon roportod ar .comput+d

(3) For the purpose of computing the carrier's liability for the road
privilege tax, the total gallons of fuel used in the propulsion of any
commercial motor vehicle in this state shall be multiplied by the rates
rate provided in chapter 206 and part II of chapter 212. From the sum
determined by this calculation, there shall be allowed a credit equal to
the amount of the tax per gallon under chapter 206 and part II of
chapter 212 for each gallon of fuel purchased in this state during the
reporting period when the special fuel or motor fuel tax was paid at the
time of purchase. If the tax paid under chapter 206 exceeds the total tax
due under this chapter, the excess may be allowed as a credit against
the tax due during the succeeding 12-month reporting period. Under no
circumstances shall a refund be made for this credit.
Section 31. Section 207.026, Florida Statutes, is amended to read:
207.026 Allocation of tax.-All moneys derived from the taxes and
fees imposed by this chapter shall be paid into the State Treasury by
the department for deposit in the Special Fuel and Motor Fuel Use Tax
Clearing Trust Fund, from which the following transfers shall be made:
After withholding $50,000 from the proceeds therefrom, to be used as a
revolving cash balance, the funds for the purpose of conducting the
study as set forth in s. 4 of chapter 80-415, Laws of Florida, and the
amount of funds necessary for the administration and enforcement of
this tax, all other moneys shall be transferred in the same manner and
for the same purpose as provided in s. 206.41, s. 206.45, s. 206.60, and s.
206.605, and s. 212.95.
Section 32. Section 213.11, Florida Statutes, is hereby repealed.

Section 33. Subsections (1), (2), and (17) of section 215.22, Florida
Statutes, are amended, and subsection (21) is added to said section, to
read:
215.22 Certain moneys and certain trust funds enumerated.-The
following described moneys and trust funds, by whatever name desig-
nated, shall be those from which the deductions authorized by s. 215.20
shall be made:
(1) The moneys deposited in the Gas Tax Collection Trust Fund ret
gae tam. .d lid pursuant to the provisions of s. 212.95 206 ..
(2) The county eventn t cn a-dd_ itional tax upon gasoline or other
like products of petroleum levied pursuant to the provisions of s. 206.60.
(17) All income derived from outdoor advertising and overweight
violations which is deposited in the State Transportation Trust Fund
created in s. 206.46 2306.4A5.
(21) All taxes deposited in the Local Option Gas Tax Trust Fund
created pursuant to s. 336.025.
The enumeration of the above moneys or trust funds shall not prohibit
the applicability thereto of s. 215.24 should the Governor determine
that for the reasons mentioned in s. 215.24 said money or trust fund
should be exempt herefrom, as it is the purpose of this law to exempt all
trust funds from its force and effect where, by the operation of this law,
federal matching funds or contributions to any trust fund would be lost
to the state.

Section 34. Section 215.36, Florida Statutes, is amended to read:
215.36 State funds; laws not repealed.-Nothing in ss. 215.31-215.32,
215.34-215.36 shall be construed as repealing ss. 215.20, 215.22 to
215.25, inclusive, or as affecting the proceeds of 2 cents per gallon of the
total tax levied by state law upon gasoline and other like products of
petroleum now known as the constitutional se eind gas tax, and upon
other fuels used to propel motor vehicles, placed in the State Treasury
and divided and distributed as required by s. 16 of Art. IX of the
Constitution of 1885 as adopted by the 1968 revised constitution or by s.
9, Art. XII of said revision.

Section 35. Paragraph (d) of subsection (1) of section 215.47, Florida
Statutes, 1982 Supplement, is amended to read:

56 JOURNAL OF THE HOUSE

(d) Bonds issued or administered by the State Board of Administra-
tion secured solely by a pledge of all or part of the 2-cent constitutional
second gas tax accruing under the provisions of s. 16, Art. IX of the
State Constitution of 1885, as amended, or of s. 9, Art. XII of the 1968
revised State Constitution.
Section 36. Section 215.74, Florida Statutes, is amended to read:
215.74 Pledge of constitutional seeend gas tax; consent by counties
and state agency supervising state road system.-Any portion of the
constitutional second gas tax provided for and allocated to the account of
each of the several counties by s. 9(c), Art. XII of the State Constitution
may be pledged and used for the payment of bonds issued by the divi-
sion; provided, however, that such funds shall only be pledged and used
with the consent of the state agency supervising the state road system
and the governing body of the county to the account of which such
portion of the constitutional send gas tax is allocated.
Section 37. Subsection (3) of section 336.41, Florida Statutes, is
amended to read:
336.41 Counties; employing labor and providing road equipment;
definitions.-
(3) All construction and reconstruction of roads and bridges, includ-
ing resurfacing, full scale mineral seal coating, and major bridge and
bridge system repairs, to be performed utilizing the proceeds of the 80
percent portion of the surplus of the constitutional second gas tax shall
be let to contract to the lowest responsible bidder by competitive bid,
except for:
(a) Construction and maintenance in emergency situations; and
(b) In addition to emergency work, construction and reconstruction,
including resurfacing, mineral seal coating, and bridge repairs, having
a total cumulative annual value not to exceed 5 percent of its 80 percent
portion of the constitutional second gas tax or $50,000, whichever is
greater,
for which the county may utilize its own forces. However, if, after
proper advertising, no bids are received by a county for a specific proj-
ect, the county may use its own forces to construct the project, notwith-
standing the limitation of this subsection. Nothing in this section shall
prevent the county from performing routine maintenance as authorized
by law.

Section 38. Section 339.08, Florida Statutes, 1982 Supplement, is
amended to read:
339.08 Use of ga tax revenue by department.-
(1) The department shall by regulation provide for the expenditure
of the moneys in the State Transportation Trust Fund preeeesof the
firte 4- ta accruing to the Division of Road Operations, in accordance
with its annual budget.
(2) Such regulations shall provide that the use of said moneys the
first gaes ta be restricted to the following purposes:
(a) To pay administrative expenses of the department, including
administrative expenses incurred by the several state road districts.
(b) To pay the cost of construction of the State Highway System and
State Park Road System, including amounts necessary to match federal
aid funds for such purposes. The department shall also match federal
aid highway funds allocated to the county road and city street systems.
(c) To pay the cost of maintaining the State Highway System and
State Park Road System.
(d) To make such other lawful expenditures of the department for
the payment of which no other funds may be specified, including the
payment of compensation to employees of the Division of Road Opera-
tions except those employees whose jobs are designated as "J" in the
official Florida merit system pay plan for overtime work in excess of 40
hours per week or other accepted standard work week, in cash or by
way of compensatory time as may be prescribed by regulation of the
department. Any other laws in conflict herewith are hereby repealed.
(e) To pay the cost of maintaining state roads which were classified
or maintained as primary roads on January 1, 1956, and not included
by the road board in the state primary highway system when said

system was reclassified by the road board in June 1956, pursuant to the
provisions of this code.
(3Xa) The department may use available funds for the preparation of
preliminary engineering plans with valid cost estimates, which plans

I

OF REPRESENTATIVES March 2, 1983

and estimates shall be completed prior to the issuance of any bonds on
all revenue-producing transportation projects. However, the department
shall be reimbursed for the costs incurred for such preparation from the
proceeds of the bond issue.
(b) The department shall not use or pledge the moneys in the State
Transportation Trust Fund procccds of the firct gas tax on any revenue-
producing transportation project without legislative approval. This lim-
itation on pledging said moneys the procoadC of tho first gas ta shall in
no way impair the ability of the department or the counties to enter into
covenants to complete transportation projects from all other legally
available funds.
(c) No state bonds shall be sold for any revenue-producing transpor-
tation project if the proceedings authorizing such bonds include a cove-
nant to complete by the department from the moneys in the State Trans-
portation Trust Fund prc---cc- f the first gas tax until the department
shall have made cost estimates based on the most current information
available after approval of the final environmental impact statement
for such project and shall have determined based on such estimates that
the projected available funds for any such project, excluding the use of
said moneys any proocdc, From tho first g a +nt pursuant to a covenant
to complete, are sufficient to pay for such project. No additions shall be
made to any revenue-producing project for which a covenant to com-
plete from said moneys tho first gas tax has been made which would
expand the scope of such project unless such additions are specifically
approved by the Legislature. For the purposes of this subsection, "proj-
ect scope" shall mean the terminal points, the number of interchanges,
and grade separations as approved by the Legislature. No contingency
funds in the construction trust fund for any revenue-producing project
for which a covenant to complete from said moneys the ft g.as tx has
been made shall be expended for any purpose other than such project
until the completion of such project; however, such funds may be ex-
pended for other purposes if permitted by the proceedings authorizing
such bonds and if the department certifies to the Executive Office of the
Governor that such contingency funds are not required for the comple-
tion of the project and are available and sufficient for such other pur-
poses and the Executive Office of the Governor approves such certifica-
tion in writing to the department.
(d) In any lease-purchase agreement, which includes a covenant to
complete by the department from the moneys in the State Transporta-
tion Trust Fund proooder of tho first gas tax, the department shall
provide for the expeditious repayment of any and all costs incurred by
the department as a result of the covenant to complete the transporta-
tion project. Such agreement shall provide for such repayment from
excess tolls or constitutional second gas tax proceeds not required for
payment of principal, interest, reserves, and other required deposits for
the bonds and for the annual reimbursement from tolls or other local
moneys or both, to the extent legally available, of all operating and
maintenance costs of the facilities, as provided by the applicable provi-
sions of the State Constitution and the bond proceedings.
(e) The provisions of subsections (c) and (d) shall not apply to any
revenue-producing project approved by the Legislature prior to July 1,
1978.
(4Xa) Beginning July 1, 1977, the department shall develop and
implement a phased transfer of the administrative responsibility for
construction programs financed by the 80-percent portion of the consti-
tutional seoond gas tax to the respective counties. In counties of over
100,000 population, this transfer of responsibility shall be made at the
rate of not less than 20 percent per year and shall be completed by July
1, 1980. In counties having less than 100,000 population, there shall be
an orderly transfer of responsibility, but in no case shall the transfer
extend beyond July 1, 1980.
(b) All projects let to construction contract on or before June 30,
1977, shall be completed by the department. If requested by a county,
the department may undertake or complete all stages of a project if it
can be completed through the construction stage by July 1, 1980. Ade-
quate arrangements shall be agreed to between the counties and the
department to ensure that the department has sufficient funds to com-
plete its projects as previously indicated.
(c) The Department of Transportation shall, until July 1, 1980, lend
its assistance, advice, and counsel to the counties, when requested, in
order to assist in the development of a program for the management of
the county road program. This assistance may include such areas as

consultant procurement, right-of-way acquisition, specifications, and
construction inspection. After July 1, 1980, a county may enter into an
agreement with the department to provide for the department to ac-
quire rights-of-way for the county, provided the highway project is to be
funded by the 80-percent portion of the constitutional second gas tax

JOURNAL OF THE HOUSE

allocated to that county and requires the acquisition of at least 10
parcels of land, the total cost of which will equal or exceed $100,000.
(5) The department is required to maintain on deposit with the
State Board of Administration all proceeds of the 80-percent surplus of
the constitutional second gas tax. The department shall by regulation
provide for the transfer of the proceeds of the 80-percent surplus of the
constitutional seeeand gas tax in each county's account necessary to meet
the current expenditures of the several counties. No county shall sub-
mit a voucher for transfer of funds unless such funds are to reimburse a
prior expenditure or to maintain sufficient funds to meet anticipated
expenditures for the next 60 days. Such transfers shall be processed by
the department within 3 working days of receipt of the county's vouch-
er. Such regulations shall not provide for department approval or con-
trol over county expenditures, but are to provide for routine processing
of transfer vouchers from the State Board of Administration to the
counties and for the investment of said constitutional seeend gas tax
funds so as to maximize investment earnings to the counties. The de-
partment shall not charge any fees or allocate department overhead to
the counties for these services.
(6) The department is authorized to advance constitutional socnde
gas tax trust funds to the Working Capital Trust Fund in an amount
not to exceed $22,500,000. However, nothing herein contained shall in
any way impair the present county road and bridge district bonds, revenue
certificates, or other valid obligations of the respective counties. The
department shall replace the constitutional second gas tax funds in the
Working Capital Trust Fund by July 1, 1983. Effective July 1, 1983, the
State Board of Administration shall assume the responsibilities for
distribution of the counties' 80-percent share of the constitutional roseer
gas tax in the same manner as the 20-percent share is currently distri-
buted pursuant to s. 206.47; however, the State Board of Administra-
tion shall assure that county funds are made available to the Depart-
ment of Transportation to be held in escrow for any construction underway
on behalf of the county pursuant to resolution of the county governing
body.

Section 39. Paragraph (a) of subsection (1) of section of io 339.081, Flor-
ida Statutes, is amended to read:
339.081 State Transportation Trust Fund; accounts.-
(1) The State Comptroller shall maintain within the State Trans-
portation Trust Fund the following accounts:
(a) The restricted state road s moneys account to which shall be
credited the proceeds of the gastax tax e referred to in s. 339.08 (3) and
(4). No moneys shall be paid out or transferred from this account except
pursuant to a duly adopted resolution of the appropriate board of county
commissioners which resolution shall be filed with the Comptroller;
provided, however, nothing herein shall prohibit transfers made pursu-
ant to s. 215.18.

Section 40. Subsection (2) of section 339.083, Florida Statutes, is
amended to read:
339.083 County transportation trust fund; controls and administra-
tive remedies.-
(2) The Auditor General shall conduct an audit of each such special
trust fund at such intervals of time as practicable and in accordance
with s. 11.45, to assure that the surplus of the constitutional second gas
tax distributed to each county is being expended in accordance with
law. If, as a result of an audit, the Auditor General determines that a
county has violated the constitutional or statutory requirements for
expenditure of transportation funds, he shall immediately notify the
county. The county shall have an opportunity to respond to the audi-
tor's report within 30 days after the date of written notification to the
county. If the Auditor General refuses to modify or repeal his findings,
the county may have such findings reviewed pursuant to the provisions
of the Administrative Procedure Act, chapter 120. If the findings of the
Auditor General are upheld after exhaustion of all administrative and
legal remedies of the county, no further surplus constitutional ondoa
gas tax funds in excess of funds for committed projects shall be distri-
buted to the violating county until the county corrects the matters cited
by the Auditor General and such corrections have been certified by the
Auditor General as having been completed.
Section 41. Subsection (1) of section 339.089, Florida Statutes, is
amended to read:
339.089 Use by counties of the surplus from the constitutional oseeeon

gas tax.-

March 2, 1983

and 80-percent surplus gasoline tax funds accruing in each year to the
Department of Transportation for use in Brevard County under the
provisions of s. 9(cX2), Art. XII of the State Constitution, after deduction
only of any amounts of said gasoline tax funds heretofore pledged by the
Department of Transportation or the county for outstanding obliga-

E OF REPRESENTATIVES 57

(1) Any county which has agreed prior to July 1, 1977, by resolution,
to use the surplus of the constitutional seeend gas tax to provide a
connecting road to a planned interchange on the interstate system shall
provide such connecting road.
Section 42. Subsection (2) of section 339.10, Florida Statutes, is
amended to read:
339.10 Confirming advances of first gas tax funds to counties; au-
thorizing advances of proceeds of part II, chapter 212 tax in the future.-
(2) The department, whenever it deems it advisable and in the best inter-
est of the state because of the financial inability of a county to provide
the necessary funds or in order to anticipate future surplus gasoline tax
funds accruing to the county, may make advances of the proceeds of the
tax imposed under part II of chapter 212 first gao ta-x fun to a county
for the acquisition of rights-of-way for roads of the state primary high-
way system therein or for the construction of road projects of the state
primary highway system therein to be repaid out of any future accruals
to the county of gasoline tax funds to be expended therein by the county
or by the department.
Section 43. Subsection (3) of section 339.24, Florida Statutes, is
amended to read:
339.24 Beautification of roads by department, counties, and cities;
wayside parks; rules and regulations; enforcement; penalty.-
(3) The department is authorized to expend proceeds of the tax im-
posed under part II of chapter 212 fir, gac tan fundor to acquire, by
donation or purchase, and to lay out, develop, improve, operate, and
maintain, appropriate roadside or wayside parks, rest areas, boat ramps,
and similar facilities under its jurisdiction at sites selected by the
department.
Section 44. Section 344.17, Florida Statutes, is amended to read:
344.17 Depositories and investments.-All moneys received by the
treasurer of the State Board of Administration, a body corporate under
s. 9, Art. XII of the State Constitution, shall be deposited by him in a
solvent bank or banks, to be approved and accepted for such purposes by
the said board. In making such deposits he shall follow the method for
the deposit of state funds. Each bank receiving any portion of the said
funds shall be required to deposit with the treasurer of said board
satisfactory bonds or treasury certificates of the United States, bonds of
the several states, special tax school district bonds, bonds of any munic-
ipality eligible to secure state deposits as provided by law, bonds of any
county or special road and bridge district of this state entitled to partic-
ipate under the provisions of s. 16, Art. IX of the Constitution of 1885,
as adopted by the 1968 revised constitution, and of s. 9, Art. XII of said
revision, bonds issued under the provisions of s. 18, Art. XII, of the
Constitution of 1885 as adopted by s. 9, Art. XII of the 1968 revised
constitution, or bonds, notes or certificates issued by the Florida State
Improvement Commission or its successors, the Florida Development
Commission and the Division of Bond Finance of the Department of
General Services, which contain a pledge of the 80-percent surplus
2-cent constitutional ociind gasoline tax accruing under s. 16, Art. IX of
the Constitution of 1885, as adopted by the 1968 revised constitution,
and under s. 9, Art. XII of said revision, which shall be equal to the
amount deposited with said bank. Such security shall be in the posses-
sion of the treasurer of said board or the treasurer of said board is
hereby authorized to accept in lieu of the actual depositing with him of
such security, trust or safekeeping receipts issued by any Federal Re-
serve Bank, or member bank thereof, or by any bank incopoprated
under the laws of the United States; provided, however, that the mem-
ber bank or bank incorporated under the laws of the United States shall
have been previously approved and accepted for such purposes by the
State Board of Administration, and provided, further, that said trust or
safekeeping receipt shall be in substantially the same form as that
which the State Treasurer is authorized to accept in lieu of securities
given to cover deposits of state funds.
Section 45. Subsections (10) and (11) of section 348.217, Florida Stat-
utes, are amended to read:
348.217 Definitions.-As used in part I of this chapter unless the
context clearly indicates otherwise:
(10) "Constitutional eeeond gas tax" means and includes the 20-percent

58 JOURNAL OF THE HOUSE

tions, or all other such funds as may otherwise be provided by the
constitution for use in Brevard County.
(11) "County Saeith oewt gas tax" means all the gasoline tax funds
accruing in each year for use in Brevard County under the provisions of
s. 206.60.
Section 46. Paragraphs (g) and (k) of subsection (3) of section 348.219,
Florida Statutes, are amended to read:
348.219 Purposes and powers.-
(3) The authority is hereby granted, and shall have and may exer-
cise all powers necessary, appurtenant, convenient, or incidental to the
carrying out of the aforesaid purposes, including, but without being
limited to, the following rights and powers:
(g) To borrow money and make and issue negotiable notes, bonds,
refunding bonds, and other evidences of indebtedness or obligations,
either in temporary or definitive form, hereinafter in this part some-
times called "bonds," of the authority for the purpose of financing all or
part of the improvement, extension, or construction of the Brevard
County Expressway System and appurtenant facilities, including all
approaches, streets, roads, bridges, and avenues of access for said Brevard
County Expressway System and for any other purpose authorized by
this part, said bonds to mature in not exceeding 40 years from the date
of issuance thereof, and to secure the payment of such bonds or any part
thereof by a pledge of any or all of its revenues, rates, fees, rentals, or
other charges, including all or any portion of the constitutional eeond
gas tax or the county Geeath coet gas tax, or both, and in general to
provide for the security of said bonds and the rights and remedies of the
holders thereof. The pledge of said constitutional second gas tax or said
county :e- int -e e gas tax, or both, and the amount and conditions of
such pledge shall be first approved by the Board of County Commis-
sioners of Brevard County. However, no portion of said constitutional
oeeond gas tax or said county coventh eont gas tax, or both, shall be
pledged for the construction of any project for which a toll is to be
charged unless the anticipated tolls are reasonably estimated by the
board of county commissioners, at the date of its resolution pledging
said funds, to be sufficient to cover the principal and interest of such
obligations during the period when said pledge of funds shall be in
effect.
1. The authority shall reimburse Brevard County for any sums ex-
pended from said gasoline tax funds used for the payment of such
obligations. Any gasoline tax funds so disbursed shall be repaid when
the authority deems it practicable, together with interest at the highest
rate applicable to any obligations of the authority.
2. In the event the authority determines to fund or refund any bonds
theretofore issued by said authority or by said commission as aforesaid
prior to the maturity thereof, the proceeds of such funding or refunding
bonds shall, pending the prior redemption of the bonds to be funded or
refunded, be invested in direct obligations of the United States, and it is
the express intention of this part that such outstanding bonds may be
funded or refunded by the issuance of bonds pursuant to this part,
notwithstanding that part of such outstanding bonds will not mature or
become redeemable until 10 years after the date of issuance of bonds
pursuant to this part to fund or refund such outstanding bonds.
(k) To pledge, hypothecate, or otherwise encumber all or any part of
the revenues, rates, fees, rentals, or other charges or receipts of the
authority, including all or any portion of the constitutional seGeod gas
tax or the county e-veth. cont gas tax, or both, subject to the prior
approval of the Board of County Commissioners of Brevard County as
provided herein, as security for all or any of the obligations of the
authority.
Section 47. Subsections (1) and (4) and paragraph (a) of subsection (3)
of section 348.22, Florida Statutes, are amended to read:
348.22 Bonds of the authority.--
(1) The bonds of the authority issued pursuant to the provisions of
this part, whether on original issuance or on refunding, shall be author-
ized by resolution of the members thereof, may be either term or serial
bonds, and shall bear such date or dates, mature at such time or times,
not exceeding 40 years from their respective dates, bear interest at such

rate or rates, not exceeding 8 percent per annum, payable semiannual-
ly, be in such denominations, be in such form, either coupon or fully
registered, carry such registration or exchangeability privileges, be
payable in such medium of payment and at such place or places, be
subject to such terms of redemption and be entitled to such priorities on
the revenues, rates, fees, rentals or other charges or receipts of the
authority, including the constitutional eeendf gas tax or the county

I

OF REPRESENTATIVES March 2,1983

-vantr eent gas tax, or both, subject to the prior approval of the Board
of County Commissioners of Brevard County, as provided herein. The
bonds shall be executed either by manual or facsimile signature by such
officers as the authority shall determine, provided such bonds bear at
least one signature which is manually executed thereon, and the cou-
pons attached to such bonds shall bear the facsimile signature or signa-
tures of such officer or officers as shall be designated by the authority
and shall have the seal of the authority affixed, imprinted, reproduced
or lithographed thereon, all as may be prescribed in such resolution or
resolutions.
(3) Any such resolution or resolutions authorizing any bonds here-
under may contain provisions which shall be part of the contract with
the holders of such bonds, as to:
(a) The pledging of all or any part of the revenues, rates, fees,
rentals, including all or any portion of the constitutional seand gas tax
or the county seoonth eent gas tax, or both, subject to the prior approval
of the Board of County Commissioners of Brevard County, as provided
herein, or other charges or receipts of the authority derived from the
system.
(4) The authority may employ fiscal agents as provided by this part
or the State Board of Administration may, upon request of the authori-
ty, act as fiscal agent for the authority in the issuance of any bonds
which may be issued pursuant to this part, and the State Board of
Administration may, upon request of the authority, take over the man-
agement, control, administration, custody, and payment of any or all debt
services of funds or assets now or hereafter available for any bonds
issued pursuant to this part. The authority may enter into any deeds of
trust, indentures, or other agreements within or without the state, as
security for such bonds, and may, under such agreements, sign and
pledge all or any of the revenues, rates, fees, rentals or other charges, or
receipts of the authority, including the constitutional second gas tax or
the county oseeon-the cent gas tax, or both, subject to the prior approval of
the Board of County Commissioners of Brevard County, as provided
herein. Such deed of trust, indenture, or other agreement may contain
such provisions as are customary in such instruments or as the author-
ity may authorize, including, but without limitation, provisions as to:
(a) The completion, improvement, operation, extension, maintenance,
repair, and lease of, or lease-purchase agreement relating to, the Brevard
County Expressway System and the duties of the authority and others,
including the Department of Transportation, with reference thereto.
(b) The application of funds and the safeguarding of funds on hand
or on deposit.
(c) The rights and remedies of the trustee and the holders of the
bonds.
(d) The terms and provisions of the bonds or the resolutions author-
izing the issuance of same.
Section 48. Paragraph (b) of subsection (2) of section 348.221, Flor-
ida Statutes, is amended to read:
348.221 Remedies of the bondholders.-
(2) Such trustee, and any trustee under any deed of trust, indenture,
or other agreement, may, and upon written request of the holders of 25
percent, or such other percentage as may be specified in any deed of
trust, indenture, or other agreement aforesaid, in principal amount of
the bonds then outstanding, shall, in any court of competent jurisdic-
tion, in his or its own name:
(b) By mandamus or other suit, action, or proceeding at law or in
equity, enforce all rights of the bondholders under or pursuant to any
lease-purchase agreement between the authority and the Department
of Transportation, including the right to require the Department of
Transportation to make all rental payments required to be made by it
under the provisions of any such lease-purchase agreement, whether
from the Brevard County constitutional second gas tax or county seventh
oent gas tax, or both, or other funds of the department so agreed to be
paid and to require the Department of Transportation to carry out any
other covenants and agreements with, or for the benefit of, the bond-
holders and to perform its and their duties under this part.
Section 49. Subsections (4) and (5) of section 348.222, Florida Stat-
utes, are amended to read:

348.222 Lease-purchase agreement.-
(4) The Department of Transportation, as lessee under such lease-
purchase agreement, is hereby authorized to pay, as rentals thereunder,
any rates, fees, charges, funds, moneys, receipts, or income accruing to

JOURNAL OF THE HOUSI

the Department of Transportation from the operation of the Brevard
County Expressway System and the constitutional second gas tax or the
county Reoventh cnt gas tax, or both, and may also pay, as rentals, any
appropriations received by the Department of Transportation pursuant
to any act of the Legislature heretofore or hereafter enacted. However,
nothing herein or in such lease-purchase agreement is intended to, nor
shall this part or such lease-purchase agreement, require the making or
continuance of such appropriations, nor shall any holder of bonds issued
pursuant to this part ever have any right to compel the making or
continuance of such appropriations.
(5) No pledge of said constitutional soeend gas tax or said county
oeovnth eont gas tax, or both, as rentals under such lease-purchase
agreement shall be made without the consent of Brevard County, evi-
denced by a resolution duly adopted by the board of county commission-
ers of said county at a public hearing held pursuant to due notice
thereof published at least once a week for 3 consecutive weeks before
the hearing in a newspaper of general circulation in the county. Said
resolution, among other things, shall provide that any excess of said
pledged constitutional seeond gas tax or county seventh- cnt gas tax, or
both, which are not required for debt service or reserves for such debt
service for any bonds issued by said authority shall be distributed
annually to Brevard County as provided by law. The Department of
Transportation shall have power to covenant in any lease-purchase
agreement that it will pay all or any part of the cost of the operation,
maintenance, repair, renewal, and replacement of said system, and any
part of the cost of completing said system, to the extent that the pro-
ceeds of bonds issued therefore are insufficient, from sources other than
the revenues derived from the operation of said system and said consti-
tutional eseend gas tax or said county cvsonthe ent gas tax, or both. The
Department of Transportation may also agree to make such other pay-
ments from any moneys available to Brevard County, in connection
with the construction or completion of said system, as shall be deemed
by the Department of Transportation to be fair and proper under any
such covenants heretofore or hereafter entered into.
Section 50. Subsection (10) of section 348.81, Florida Statutes, is
amended to read:
348.81 Definitions.-As used in part IV of this chapter, unless the
context clearly indicates otherwise:
(10) "Pasco County gasoline tax funds" means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Pasco County under the provisions of s. 9, Art.
XII of the State Constitution or all such constitutional secondary gas
funds as may otherwise be provided now or hereafter by the constitu-
tion or by statute for use in Pasco County, after deduction only of any
amounts of said gasoline tax funds heretofore pledged by the Depart-
ment of Transportation or the county for outstanding obligations.
Section 51. Subsection (10) of section 348.951, Florida Statutes, is
amended to read:
348.951 Definitions.-As used in this part, unless the context clearly
indicates otherwise:
(10) "Seminole County gasoline tax funds" means all the 80-percent
surplus gasoline tax funds accruing in each year to the Department of
Transportation for use in Seminole County under the provisions of s. 9,
Art. XII of the State Constitution, or all such constitutional eocendary
gas funds as may otherwise be provided now or hereafter by the consti-
tution or by statute for use in Seminole County, after deduction only of
any amounts of said gasoline tax funds heretofore pledged by the De-
partment of Transportation or the county for outstanding obligations.

Section 52. Subsection (2), paragraph (d) of subsection (3) and sub-
sections (4), (5), (6), and (8) of section 320.08, Florida Statutes, 1982
Supplement, are amended to read:
320.08 License taxes.-Except as otherwise provided herein, there
are hereby levied and imposed annual license taxes for the operation of
motor vehicles and mobile homes, as defined in s. 320.01, and mopeds,
as defined in s. 316.003(2), which shall be paid to and collected by the
department upon the registration or reregistration of the following:
(2) AUTOMOBILES FOR PRIVATE USE.-
(a) Antique automobiles: $7.50 flat. An "antique automobile" is
defined as any passenger automobile manufactured more than 20 years
prior to the current date and equipped with an engine manufactured
more than 20 years prior to the current date or an engine manufactured
to the specifications of the original engine.

(b) Net weight of less than 2,500 pounds: $14.50 $12.59 flat.

March 2, 1983

tional provisions of s. 9(d) and s. 236.602, shall be deposited in the
district Capital Outlay and Debt Service School Trust Fund.
(2)3) $25 million per year The rmaaindor of such revenues shall be
deposited in the Advanced Construction Interstate Revolving Trust

E OF REPRESENTATIVES 59

(c) Net weight of 2,500 pounds or more, but less than 3,500 pounds:
$22.50 $290.5 flat.
(d) Net weight of 3,500 pounds or more: $32.50 $30.50 flat.
(3) TRUCKS.-
(d) Net weight more than 5,000 pounds: $17.50 $40 flat plus $1.95
$1.10 per cwt.
(4) TRUCK-TRACTORS, FEES ACCORDING TO GROSS VEHICLE
WEIGHT.-
(a) Gross weight less than 35,000 pounds: $420 $240 flat.
(b) Gross weight of 35,000 pounds or more, but less than 44,000
pounds: $525 $300 flat.
(c) Gross weight of 44,000 pounds or more, but less than 53,000
pounds: $630 $36 flat.
(d) Gross weight of 53,000 pounds or more, but less than 62,000
pounds: $735 $420 flat.
(e) Gross weight of 62,000 pounds or more: $979 $460 flat.
However, a truck-tractor used exclusively for hauling forestry products
shall, notwithstanding the GVW declared weights, be eligible for a
license plate and for operation within a 150-mile radius of its home
address upon payment of a fee of $240 flat.
(5) SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE
WEIGHT.-
(a) Semitrailers drawn by GVW truck-tractors by means of a fifth-
wheel arrangement, regardless of weight: $17.50 $40 flat per registra-
tion year or any part thereof. There shall be no reduction for half-year
or quarter-year licenses for trailers in this special class. The minimum-
charge law for issuing license tags shall be inapplicable to the aforesaid
special class.
(b) Motor vehicles, trailers, and semitrailers equipped with machinery
and designed for an exclusive use in the nature of well drilling, excava-
tion, construction, spraying, and like purposes: $56.75 $32.50 flat.
(c) School buses used exclusively for the purpose of transporting
pupils to and from school or school or church activities or functions
within their own counties: $30 flat. The operators of any motor vehicle
used exclusively for the transportation of pupils to and from school or
school or church activities or functions shall not be charged any sum
greater than that paid by the operators or owners of ambulances, hears-
es, or automobile wreckers owned and operated by a garage in connec-
tion with its regular business.
(d) Motor vehicles operated solely as wreckers, owned and operated
by a garage in connection with its regular business: $52.50 $30 flat.
(e) Hearses or ambulances: $30 flat.
(6) AUTOMOBILES FOR HIRE.-
(a) Under nine passengers: $12.50 flat plus $1 per cwt.
(b) Nine passengers and over: $21.75 $12.50 flat plus $2.50 $1.50
per cwt.
(8) TRAILERS FOR HIRE.-
(a) Net weight not over 1,999 pounds: $4.40 $2.50 flat plus $1.75 $4
per cwt.
(b) Net weight 2,000 pounds or more: $17.50 $10 flat plus $1.75 $1
per cwt.
Section 53. Section 320.20, Florida Statutes, is amended to read:
320.20 Disposition of license moneys.-The revenues derived from
the licensing of motor vehicles, excluding those collected and distri-
buted under the provisions of s. 320.081, shall be distributed monthly,
as collected, to the following funds:
(1) The first proceeds, to the extent necessary to comply with the
provisions of s. 18 of Art. XII of the State Constitution of 1885, as
adopted by s. 9(d), Art. XII, 1968 revised constitution, and the addi-

60 JOURNAL OF THE HOUSE]

Fund to be expended solely for the completion of the interstate highway
system pursuant to an agreement with the Federal Government provid-
ing for repayment of such funds on the appropriate matching basis.
(3)() The remainder Thirty ix a nd- fio tenths po ,- nt of such reve-
nues shall be deposited in the State Transportation Trust Fund.
Section 54. Subsections (1) and (2) of section 336.021, Florida Stat-
utes, 1982 Supplement, are amended to read:
336.021 County transportation system; levy of voted gas tax on motor
fuel hfuls and special fuel fiels.-
(1) Any county in the state, in the discretion of its governing body
and subject to a referendum, may impose, in addition to all other taxes
required or allowed by law, a 1-cent voted gas tax upon every gallon of
motor fuel and special fuel sold in such county and taxed under the
provisions of chapter 206, for the purpose of paying the costs and ex-
penses of establishing, operating, and maintaining a transportation
system and related facilities and the cost of acquisition, construction,
reconstruction, and maintenance of roads and streets. The governing
body of the county may provide that the referendum be worded to limit
the number of years such tax will remain in effect. The governing body
of the county may, by joint agreement with one or more of the munici-
palities located therein, provide for these transportation purposes and
the distribution of the proceeds of this tax within both the unincorpo-
rated and incorporated areas of the county. The tax shall be collected in
the same manner as all other gas taxes pursuant to chapter 206 and
shall be returned monthly to the county where collected. The provisions
for refund provided in ss. 3296.9, 29.50, 206.625, and 206.64 shall not
be applicable to such tax levied by any county.
(2) The additional tax collected by the department pursuant to sub-
section (1) shall be transferred to a Voted Gas Loan Troan-porat'ion Tax
Trust Fund, which fund is created for distribution to the county in
which the tax was collected ao provided for in eubeation (1). The de-
partment shall have the authority to prescribe and publish all forms
upon which reports shall be made to it and other forms and records
deemed to be necessary for proper administration and collection of the
tax levied by any county and shall promulgate such rules as may be
necessary for the enforcement of this section, which rules shall have the
full force and effect of law. Each ditrvibutor of motor fiuo and doalor of
opoianl fu-l hall, on or b.fr- the 20th day of tho month, file a report
and romit thc tax colloctod to tho dopartmont. If tho e0th day of tho
month fallo on Saturdnay, Sday, or a foral or ntat lal holiday, tho
report Chall bh acopt d if pootmarkod by tho T et adStator c, Prost nffin
on tho nxt .uoc ding workday. The sections of chapter 206, including,
but not limited to, timely filing of reports and tax collected, suits for
collection of unpaid taxes, department warrants for collection of unpaid
taxes, penalties, interest, retention of records, inspection of records,
liens on property, foreclosure, and other sections relating to enforce-
ment and collection shall also apply to the tax authorized in this section.
Section 55. Section 336.025, Florida Statutes, is created to read:
336.025 County transportation system; levy of local option gas tax on
motor fuel and special fueL-
(1)(a) In addition to other taxes allowed by law, there may be imposed
as provided herein a 1, 2, 3, or 4 cent local option gas tax upon every
gallon of motor fuel and special fuel sold in a county and taxed under the
provisions of chapter 206.
(b) The tax shall be imposed effective September 1 of any year for a
period not to exceed 5 years, and the applicable method of distribution
shall be established pursuant to subsection (3) or (4). Upon expiration, the
tax may be reimposed provided that a redetermination of the method of
distribution shall be made as provided herein.
(c) County and municipal governments shall utilize moneys received
pursuant to this section only for transportation expenditures.
(2) The tax shall be collected in the same manner as all other gas taxes
pursuant to chapter 206 and shall be distributed monthly. The provi-
sions for refund provided in ss. 206.625 and 206.64 shall not be applica-
ble to such tax levied by any county. The tax collected by the Department
of Revenue pursuant to this section, less the service charge provided in s.
215.20, shall be transferred to a Local Option Gas Tax Trust Fund,
which fund is created for distribution to county and eligible municipal

governments within the county in which the tax was collected. The de-
partment shall have the authority to prescribe and publish all forms
upon which reports shall be made to it and other forms and records
deemed to be necessary for proper administration and collection of the
tax and shall promulgate such rules as may be necessary for the enforce-

E

Section 56. Subsection (6) is added to section 320.03, Florida Stat-
utes, 1982 Supplement, to read:

SOF REPRESENTATIVES March 2, 1983

ment of this section. The sections of chapter 206, including, but not
limited to, timely filing of reports and tax collected, suits for collection of
unpaid taxes, department warrants for collection of unpaid taxes, penal-
ties, interest, retention of records, inspection of records, liens on property,
foreclosure, and other sections relating to enforcement and collection
shall also apply to the tax authorized in this section.
(3) The tax shall be imposed using either of the following procedures:
(a) The governing body of the county shall, by majority vote for the
first 2 cents and a majority-plus-one vote for the second 2 cents, adopt
an ordinance pursuant to this section in accordance with the require-
ments imposed under one of the following circumstances, whichever is
applicable:
1. Prior to July 1 the county may establish by interlocal agreement
with one or more of the municipalities located therein representing a
majority of the incorporated area population within the county, a distri-
bution formula for dividing the proceeds of the tax among the county
government and all eligible municipalities within the county.
2. If an interlocal agreement has not been executed pursuant to para-
graph (a) 1. prior to July 15, the county may adopt a resolution of intent
to levy the tax allowed herein.
(b) If no ordinance is enacted pursuant to paragraphs (3)(a)1. or 2.,
prior to July 30, municipalities representing more than 50 percent of the
county population may adopt uniform resolutions approving the local
option tax, establishing the duration of the levy and the rate authorized
in (1)(a), and setting the date for a countywide referendum on whether to
impose the tax. A referendum shall be held in accordance with the
provisions of said resolution and applicable state law, provided that the
county shall bear the costs thereof The tax shall be imposed and collected
countywide on September 1 following thirty days after voter approval.
(4) If the tax is imposed under the circumstances of paragraphs (3Xa)2.
or (3)(b), proceeds of the tax shall be distributed among the county gov-
ernment and eligible municipalities based on the transportation expendi-
tures of each for the 5 fiscal years preceding the year in which the tax is
authorized, as a proportion of the total of such expenditures for the
county and all municipalities within the county.
(5)(a) Prior to imposition of the tax under this section, the county
shall provide the Department of Revenue with distribution proportions
established pursuant to subsection (4), if applicable, or by interlocal
agreement
(b) Disputes as to the county's determination of distribution propor-
tions shall be resolved by administrative hearing pursuant to s. 120.57,
with right of appeal to the Administration Commission. Pending final
disposition of such proceedings, the governing body may collect the tax
pursuant to this section, and such funds shall be held in escrow by the
clerk of the circuit court of the county until final disposition.
(6) Only those municipalities and counties eligible for participation
in the distribution of moneys under parts II and VI of chapter 218 shall
be eligible to receive moneys under this section. Any funds otherwise
undistributed because of ineligibility shall be distributed to eligible gov-
ernments within the county in proportion to other moneys distributed
pursuant to this section.
(7) For the purposes of this section, "transportation expenditures"
means expenditures by the local government from local or state shared
revenue sources, excluding expenditures of bond proceeds, for the follow-
ing programs:
(a) Public transportation operations and maintenance.
(b) Roadway and right-of-way maintenance and equipment.
(c) Roadway and right-of-way drainage.
(d) Streetlighting.
(e) Traffic signs, traffic engineering, signalization, and pavement
markings.
(f) Bridge maintenance and operation.
(g) Debt service and current expenditures for transportation capital
projects in the above program areas, including construction or recon-
struction of roads.

320.03 License plates; duties of tax collectors.-
(6) In addition to any fee required under s. 320.08, a fee of 50 cents
shall be charged on all license registrations sold. Such fees shall be
deposited in the Air Pollution Control Trust Fund hereby established,
Section 57. Paragraph (a) of subsection (2), paragraph (b) of subsec-
tion (3) and paragraph (a) of subsection (4) of section 341.051, Florida
Statutes, are amended to read:
341.051 Administration and financing of public transit programs
and projects.-
(2) PUBLIC TRANSIT CONSTRUCTION AND IMPLEMENTATION
PLAN.-
(a) The department shall prepare a 5-year public transit construc-
tion and implementation plan which shall be included in the depart-
ment's 5-year construction plan prepared pursuant to s. 334.21(5). Pro-
visions of s. 334.21 shall apply to public transit construction and
implementation projects in the same manner that they apply to road
construction projects, except that s. 334.21(5Xb) shall not apply to public
transit projects. Planned department participation may be up to 50 per-
cent of the nonfederal share of the costs of any eligible public transit
capital project that is local in scope. Planned department participation
shall not exceed 10 percent of the total project costs of federally assisted
projects approved for federal funding prior to January 6, 1983, and 12.5
percent of the total project costs of such projects approved for federal
funding after January 6, 1983, except that department participation in
federally assisted ride-sharing programs may be up to 15 percent of the
total project costs.
(3) APPROPRIATION REQUESTS.-
(b) 1Unlo .thorwico authorized by tho Logiislature the dopartmont
is prohibited from ontoring into any agrczmont or contract for any
public tranoit project which would rocult in tha ultimate oxpnditure or
onmitn.-nt f .tat.. fundo in co- Oe of $5 millionA. Any fund. in "xcoc
of $5 million haill b appropriated from a rcv-nu ...,our .thcr thin tho
Stat Tranprtation Trut Fund, unloc othorwie authrised by the
Loegilatur.
(4) PROJECT ELIGIBILITY.-Any project necessary to carry out
those duties and responsibilities enumerated in s. 341.041 is eligible for
expenditure of state funds in accordance with fund participation rates
established herein, subject to the following conditions:
(a) TTU-nlooc thorwico anuthoriod y tho Logiclaturo, thon dpa*rmont
ie proehibitd from ontoring into any agreement or contract for any
public transit pr-ojet which wauld rocult in the ultimate expandituro or
oommitmrontf tsat, fund i. n e o oof $5 million. Any "fude ,,in xecc
f $ million, hall bon pproprinatod frm a rrrnuo aurca o+thor tnhan, +t
Stat Trancprtatin Trut Fund, .unlo. othrwio authorized by th

Section 58. Transition taxes.-
(1) There is hereby levied a tax at the rate of 1.7 cents per gallon on
motor fuel or special fuel upon which the tax imposed pursuant to
chapter 206, Florida Statutes, has been paid, which is held in inventory
on April 1, 1983, and upon which the tax imposed pursuant to part II of
chapter 212, Florida Statutes, has not been paid.
(2) There is hereby levied a tax at the rate of 5.7 cents per gallon on
motor fuel or special fuel which is not subject to the tax imposed in
chapter 206, Florida Statutes, which is held in inventory on April 1,
1983, which, if it had been sold on April 1, 1983, by a distributor or
dealer licensed under chapter 206, Florida Statutes, would have been
taxable under part II of chapter 212, Florida Statutes, and upon which
the tax imposed in said part has not been paid. However, a credit shall
be allowed against the tax imposed in this subsection equal to the
amount of sales tax, if any, paid on such fuels under part I of chapter
212, Florida Statutes.
(3) "Motor fuel" and "special fuel" are defined as provided in s.
212.02(21) and (22), Florida Statutes.
(4) The tax levied by subsections (1) and (2) shall be due and payable
on April 1, 1983, and shall be remitted to the Department of Revenue
on or before April 20, 1983, on a form prescribed by the department.
(5) For any unpaid tax, late filing, or failure to file under this
section, a penalty equal to 5 percent of the unpaid amount shall be
imposed for every 30-day increment or fraction thereof until paid, not to
exceed a total of 25 percent. In addition, interest at the rate of 1 percent
per month shall be paid on any delinquent tax.

61

(6) The Department of Revenue shall promulgate rules and conduct
audits necessary for the implementation of this section, and shall pro-
vide reasonable notice of the provisions of this section.
(7) Moneys collected pursuant to this section shall be distributed to
the General Revenue Fund.
Section 59. There is hereby appropriated to the Department of Rev-
enue for fiscal year 1982-1983 eight positions and $90,025 from the
General Revenue Fund to implement the provisions of this act.
Section 60. Except to the extent that the Secretary of the Depart-
ment of Transportation determines otherwise, not less than 10 percent
of the amounts expended from the State Transportation Trust Fund
shall be expended with small business concerns owned and controlled
by socially and economically disadvantaged individuals as defined by
section 8(d) of the Small Business Act (15 U.S.C. section 637(d)) and
relevant subcontracting regulations promulgated pursuant thereto.
Section 61. Subsection (9) of section 220.02, Florida Statutes, 1982
Supplement, is amended to read:
220.02 Legislative intent.-
(9) It is the intent of the Legislature that credits against either the
corporate income tax or the franchise tax be applied in the following
order: those enumerated in s. 220.68, those enumerated in s. 631.719(1),
those enumerated in s. 220.18, those enumerated in s. 220.181, those
enumerated in s. 220.183, those enumerated in s. 220.182, those enu-
merated in s. 220.189, and those enumerated in s. 221.02.
Section 62. Paragraph (a) of subsection (1) of section 220.13, Florida
Statutes, 1982 Supplement, is amended to read:
220.13 "Adjusted federal income" defined.-
(1) "Adjusted federal income" means an amount equal to the tax-
payer's taxable income as defined in subsection (2), or such taxable
income of more than one taxpayer as provided in s. 220.131, for the
taxable year, adjusted as follows:
(a) Additions.-There shall be added to such taxable income:
1. The amount of income tax paid or accrued as a liability to this
state under this code which is deductible from gross income in the
computation of taxable income for the taxable year.
2. The amount of interest which is excluded from taxable income
under s. 103(a) of the Internal Revenue Code or any other federal law,
less the associated expenses disallowed in the computation of taxable
income under s. 265(2) of the Internal Revenue Code or any other law.
3. In the case of a regulated investment company or real estate
investment trust, an amount equal to the excess of the net long-term
capital gain for the taxable year over the amount of the capital gain
dividends attributable to the taxable year.
4. That portion of the wages or salaries paid or incurred for the
taxable year which is equal to the amount of the credit allowable for the
taxable year under s. 220.181. The provisions of this subparagraph
shall expire and be void on June 30, 1986.
5. That portion of the ad valorem school taxes paid or incurred for
the taxable year which is equal to the amount of the credit allowable for
the taxable year under s. 220.182. The provisions of this subparagraph
shall expire and be void on December 31, 1986.
6. The amount of emergency excise tax paid or accrued as a liability
to this state under chapter 221 which tax is deductible from gross
income in the computation of taxable income for the taxable year.
7. That portion of assessments to fund a guaranty association in-
curred for the taxable year which is equal to the amount of the credit
allowable for the taxable year.
8. That portion of the taxes paid under part II of chapter 212 which is
equal to the amount of the credit allowable for the taxable year under s.
220.189.
Section 63. Section 220.189, Florida Statutes, is created to read:
220.189 Airline corporate tax credit-
(1) There shall be allowed as a credit against the tax imposed by this
part for the taxable year an amount which shall not exceed whichever of
the following is the lesser:

March 2, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

62 JOURNAL OF THE HOUSE

(a) One-half of the tax imposed upon, and paid by, any qualified
airline carrier pursuant to part II of chapter 212;
(b) Five million dollars.
(2) The credit granted in this section shall be allowed only to an air
common carrier licensed as a common carrier by the Civil Aeronautics
Board to transport persons or property in interstate or foreign commerce
which maintains or establishes its corporate or business home office in
this state and which maintains a work force within this state of more
than 1,200 employees.
(3) The department shall promulgate any rules necessary to ensure
the orderly implementation and administration of this section.
(4) If the credit granted pursuant to this section is not fully used in
any one year, the unused amount may be carried forward for a period not
to exceed 5 years. The carryover credit may be used in a subsequent year
when the tax imposed by this chapter for such year exceeds the credit for
such year under this section after applying the other credits and unused
credit carryovers in the order provided in s. 220.02(9).
Section 64. Paragraphs (c) and (d) of subsection (1) of section 212.92,
Florida Statutes, as created by this act, and section 206.625, Florida
Statutes, as amended by this act, are hereby repealed effective October
1, 1983.
Section 65. (1) This section, sections 1 through 6, and sections 54,
55, 58, and 64 of this act shall take effect March 14, 1983, provided that:
(a) The tax imposed pursuant to part II of chapter 212, Florida
Statutes, as created by this act, shall be due and payable commencing
April 1, 1983.
(b) The determination and notification required under s. 212.70(3)
and (4), Florida Statutes, as created by this act, shall be made prior to
April 1, 1983, and shall apply for the 14-monthe 1- period April 1, 1983,
through May 31, 1984.
(c) Notwithstanding the provisions of s. 212.95, Florida Statutes, as
created by this act, 49.4 percent of the taxes remitted prior to July 1,
1983, under part II of chapter 212, Florida Statutes, as created by this
act, exclusive of the service charge imposed by s. 215.20, Florida Stat-
utes, shall be distributed to the General Revenue Fund.
(d) The Department of Revenue is authorized to make expenditures
necessary for the implementation of this act beginning March 7, 1983,
and in making such expenditures the department shall be exempt from
the requirements of part II of chapter 233, chapter 283, and part I of
chapter 287, Florida Statutes, for a period of 120 days from said date.
(2) Sections 7 through 52, 56, and 61 through 63 of this act shall
take effect April 1, 1983, provided that this act shall not affect moneys
due prior to April 1, 1983, pursuant to the first gas tax imposed by
chapter 206, Florida Statutes.
(3) Sections 53, 57, an o and 60 of this act shall take effect July 1, 1983.
(4) Section 64 of this act shall take effect October 1, 1983.
(5) Section 59 shall take effect upon becoming a law.

Conference Committee Amendment 2-On page 1, line 1, through
page 7, line 31, strike all of said lines and insert: A bill to be entitled An
act relating to transportation finance and administration; adding subsec-
tions (21) and (22) to s. 212.02, Florida Statutes, 1982 Supplement;
amending s. 212.05(1), Florida Statutes, 1982 Supplement, and adding
subsection (4); amending s. 212.055(1), Florida Statutes, as amended;
amending ss. 125.0165(1) and 212.08(4), Florida Statutes, 1982 Supple-
ment; creating part II of chapter 212, Florida Statutes; providing for
the imposition of the tax on sales, use, and other transactions on the
sale of motor and special fuels; providing that provisions which provide
for the taxation of fuels used by certain vehicles licensed as common
carriers, and vessels, engaged in interstate or foreign commerce on the
basis of the ratio of intrastate to interstate mileage do not apply to
aircraft; providing legislative intent; providing definitions; specifying
that the tax is upon the ultimate retail consumer; providing that the
tax be paid upon the first sale or transfer of title; requiring that the tax
be added to the sale price and stated separately on sales slips and
invoices and prohibiting distributors, dealers, retail dealers, and retail-
ers from claiming that they will absorb the tax; providing penalties;

directing the Department of Revenue to determine the applicable tax
per gallon of fuel annually; requiring retailers to display a notice with
respect to such tax; providing for consolidated reporting of the tax and
taxes due under chapters 206 or 207; providing for the relationship

E OF REPRESENTATIVES

March 2, 1983

between parts I and II of chapter 212 and providing for applicability of
specified administrative and penalty provisions of chapter 206 to part II
of chapter 212; exempting dealer to dealer sales of special fuel; provid-
ing for refunds for fuel used for public transit systems, for losses due to
evaporation and shrinkage, for fuel used by a municipality, county, or
school district in vehicles operated by it, and for fuel used for agricul-
tural and commercial fishing purposes; providing for administration of
refunds; requiring a bond under certain circumstances; requiring per-
mits; providing for records; providing penalties; providing for transfer
of a portion of the revenues from said tax to the Department of Natural
Resources for aquatic weed control; providing an exemption for gasohol
for a specified period; providing for distribution of the proceeds of the
tax to the State Transportation Trust Fund; requiring that a portion of
the proceeds be allocated for public transit and rail capital projects,
unless otherwise provided in the General Appropriations Act; providing
that the discretionary sales tax which certain charter counties are
authorized to adopt shall not apply to motor and special fuels; amending
s. 206.41(1), Florida Statutes, and repealing subsections (3) and (4);
repealing the first gas tax on motor fuel and designating the second gas
tax as the "constitutional gas tax"; renaming the additional seventh-
cent tax as the "county tax on motor fuel" and the additional eighth-
cent tax as the "municipal tax on motor fuel"; directing that conform-
ing statutory changes be made; amending s. 206.87(1), Florida Statutes,
and repealing subsection (3); providing that the excise tax on special
fuel shall be 4 cents per gallon; deleting provisions which specify that
the excise tax on motor and special fuel is on the ultimate consumer,
shall be added to the sale price by the distributor or dealer, and stated
separately on bills; amending ss. 207.003, 207.005(2) and (3), and 207.026,
Florida Statutes; providing for inclusion of the sales tax in the calcula-
tion of the tax due under the Florida Special Fuel and Motor Fuel Use
Tax Act of 1981; excluding the sales tax from a credit thereunder;
Including distribution of the sales tax in provisions for allocation of said
tax; amending ss. 206.05(1) and 206.90(1), Florida Statutes; revising
limits of bond required of licensed distributors and dealers of motor and
special fuel; amending ss. 206.43(1) and 206.91(1), Florida Statutes;
revising the distributor's and dealer's credits for collecting said taxes
on motor and special fuel; repealing ss. 206.29-206.40, Florida Statutes,
which authorize a refund of 4 cents of said taxes on fuel used for city
transit systems; repealing s. 206.415, Florida Statutes, which autho-
rizes an exemption from the first gas tax for gasohol, and ss. 206.602
and 206.603, Florida Statutes, which provide for certain reimbursement
and refunds with respect to the gasohol exemption; amending s. 206.42,
Florida Statutes; providing that certain aviation motor fuel is not ex-
empt from the sales tax; amending s. 206.46, Florida Statutes; specify-
ing that moneys in the State Transportation Trust Fund shall be used
for transportation purposes; repealing ss. 206.50-206.55, Florida Stat-
utes, which authorize a refund to retail dealers for evaporation and
shrinkage; repealing ss. 206.57 and 206.58, Florida Statutes, relating to
tax on fuel in reserve motor vehicle reservoirs and penalties for non-
payment; amending s. 206.625, Florida Statutes; amending ss. 206.64
and 206.70(1), Florida Statutes; repealing ss. 206.65-206.76, Florida
Statutes; deleting references to the first gas tax in provisions relating to
return of tax paid by a municipality on motor fuel used in vehicles
operated by it and provisions relating to refunds on fuel used for agri-
cultural or commercial fishing purposes; deleting certain administra-
tive provisions; providing for return of the county gas tax paid by a
county or school district on motor fuel used in vehicles operated by it
and providing for uses of the revenue; repealing s. 213.11, Florida
Statutes, which provides for transfer of a portion of first gas tax reve-
nues to the Department of Natural Resources for aquatic weed control;
amending s. 215.22(1), (2), and (17), Florida Statutes, and adding sub-
section (21); authorizing certain deductions from sales tax revenues on
motor and special fuel deposited in the Gas Tax Collection Trust Fund
and from the Local Option Gas Tax Trust Fund; amending s. 339.08,
Florida Statutes, 1982 Supplement, and s. 339.081(lXa), Florida Stat-
utes; providing for use of the moneys in the State Transportation Trust
Fund and for the accounts therein; amending s. 339.10(2), Florida Stat-
utes; authorizing advances of proceeds of the sales tax on motor and
special fuel; amending s. 339.24(3), Florida Statutes; authorizing ex-
penditure of such proceeds for roadside parks and similar facilities;
amending ss. 18.11(1Xf), 123.04(2), 206.45, 206.47, 206.875(2), 206.97,
215.36, 215.74, 336.41(3), 339.083(2), 339.089(1), 344.17, 348.217(10)
and (11), 348.219(3Xg) and (k), 348.22(1), (3Xa), and (4), 348.221(2Xb),
348.222(4) and (5), 348.81(10), and 348.951(10), Florida Statutes, and s.
215.47(1Xd), Florida Statutes, 1982 Supplement; revising provisions re-
lating to the excise tax on motor and special fuels, financial matters,
transportation finance, and expressway authorities; conforming and
correcting language; correcting cross references; amending s. 320.08(2),
(3Xd), (4), (5), (6), and (8), Florida Statutes, 1982 Supplement; increasing
the license taxes on certain automobiles, trucks, truck-tractors, semi-

trailers, and automobiles and trailers for hire; amending s. 320.20,

Florida Statutes; revising distribution of the proceeds of motor vehicle
license taxes; amending s. 336.021(1) and (2), Florida Statutes, 1982
Supplement; revising provisions which authorize counties to levy an
additional tax on motor and special fuel for transportation purposes
subject to referendum; renaming the trust fund into which proceeds are
transferred; creating s. 336.025, Florida Statutes; authorizing imposi-
tion of a local option tax on motor and special fuel to be used for
transportation expenditures under certain circumstances; providing re-
quirements and time limitations; authorizing the county and munici-
palities to participate in the distribution of proceeds thereof; providing
distribution requirements; providing for notification to the Department
of Revenue and for resolution of disputes; providing for collection and
for application of administrative and penalty provisions of chapter 206;
specifying that certain refund provisions shall not apply to the tax;
providing eligibility requirements; adding subsection (6) to s. 320.03,
Florida Statutes, 1982 Supplement; providing an additional fee for li-
cense registrations for deposit in the Air Pollution Control Trust Fund;
amending s. 341.051(2Xa), (3Xb) and (4Xa), Florida Statutes, relating to
financing of public transit projects; providing limitations on planned
department participation; deleting certain limitations on expenditure
and appropriation of funds; imposing transitional taxes on certain motor
and special fuel held in inventory on April 1, 1983; providing penalties;
providing for distribution of the proceeds; exempting the Department of
Revenue from certain statutory requirements for a specified period;
providing an appropriation; providing that, unless determined other-
wise, 10 percent of the amounts expended from the State Transporta-
tion Trust Fund shall be expended with small businesses owned by
socially and economically disadvantaged individuals; amending ss. 220.02(9)
and 220.13(1Xa), Florida Statutes, 1982 Supplement, and creating s.
220.189, Florida Statutes; providing a credit against the corporate in-
come tax in an amount of one-half the tax paid under part II of chapter
212 or $5 million, whichever is less, for certain airline carriers; repeal-
ing ss. 212.92(1Xc) and (d) and 206.625, Florida Statutes, relating to
return of certain portions of taxes on motor fuel to counties, municipali-
ties, and school districts, effective October 1, 1983; providing effective
dates.

On motion by Rep. Kutun, the report of the Conference Committee
on HB 4-A was accepted in its entirety.
The question recurred on the passage of HB 4-A. The vote was:

Yeas-73

The Chair
Abrams
Armstrong
Arnold
Bailey
Bell
Brown, C.
Brown, T. C.
Burke
Burnsed
Carpenter
Casas
Clark
Clements
Combee
Cosgrove
Danson
Davis
Deutsch

Nays-46
Allen
Bankhead
Bass
Brantley
Bronson
Burrall
Carlton
Cortina
Crady
Crotty
Dantzler
Deratany

Drage
Dunbar
Easley
Figg
Friedman
Gordon
Grindle
Gustafson
Hargrett
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Jamerson
Johnson, R. M.
Jones, D. L.
Kutun
Lehman
Lehtinen

Dudley
Evans-Jones
Gardner
Grant
Hanson
Harris
Hill
Hodges
Hollingsworth
Johnson, B. L.
Johnson, R. C.
Jones, C. F.

Liberti
Lippman
Logan
Mackenzie
Martin
Martinez
Metcalf
Mills
Morgan
Murphy
Ogden
Pajcic
Peeples
Press
Reaves
Reddick
Reynolds
Richmond
Sample

Kelly
Lawson
Lewis
Locke
McEwan
Meffert
Messersmith
Mitchell
Nergard
Patchett
Ready
Robinson

Shackelford
Silver
Simon
Spaet
Thomas
Thompson
Titone
Tobin
Upchurch
Wallace
Ward
Watt
Weinstock
Wetherell
Woodruff
Young

Ros
Sanderson
Selph
Shelley
Simone
Smith
Stewart
Tobiassen
Webster
Williams

Representative Gallagher was excused from attendance for the day.

63

So the bill passed, as amended by the Conference Committee Report.
The action, together with HB 4-A and Conference Committee Report
thereon, was immediately certified to the Senate.
The following amended Proclamation was read:

PROCLAMATION
State of Florida
Executive Department
Tallahassee
(Third Amendment to Proclamation dated February 16, 1983)
TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE HOUSE OF REPRESENTATIVES
WHEREAS, on the 16th day of February, 1983, a proclamation of the
Governor was issued convening a Special Session of the Florida Legisla-
ture commencing at 12:00 Noon, Tuesday, March 1, 1983, and extend-
ing through 6:00 p.m., Wednesday, March 2, 1983; and
WHEREAS, on March 2, 1983, an amendment was issued which
extended this Special Session through Midnight, March 2, 1983; and
WHEREAS, consultation with the leadership of the Florida Legisla-
ture reflects that progress is being made and that this Special Session
should be continued until the matters under consideration are complet-
ed, and
WHEREAS, it is in the best interest of the citizens of the State to
extend the length of the Special Session in order to permit full and
adequate consideration of all items within my proclamation of February
16, 1983, as amended;
NOW, THEREFORE, I, BOB GRAHAM, Governor of the State of
Florida, by virtue of the power and authority vested in me by Article
III, Section 3(cX1), Florida Constitution, do hereby extend the above
mentioned Special Session through 6 p.m. Thursday, March 3, 1983.
Except as amended by this Proclamation, the Proclamation of the
Governor dated February 16, 1983, as amended, is ratified and confirmed.
SEIN TESTIMONY WHEREOF, I have here-
unto set my hand and caused the Great
Seal of the State of Florida to be affixed at
STallahassee, The Capitol, this 2 day of
March, 1983.
BOB GRAHAM
Gobw Governor

ATTEST:
GEORGE FIRESTONE
Secretary of State

Message from the Senate

The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
has admitted for introduction and consideration by the required consti-
tutional two-thirds vote and passed-HB 1-A.
Joe Brown, Secretary
The bill was ordered enrolled.

Presentation of Former Member
The Speaker presented the Honorable S. Curtis Kiser, former Mem-
ber of the House from Pinellas County.

Recorded Votes

Representative Cosgrove:
Yea-On motion for introduction of HB 7-A, SB 2-A

Recessed
On motion by Rep. Thompson, the House recessed at 11:56 p.m. for
the purpose of holding committee meetings and conducting other House
business, to reconvene at 10:00 a.m. tomorrow.

March 2, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

64 JOURNAL OF THE HOUSE OF REPRESENTATIVES March 2, 1983

CHAMBER ACTION ON BILLS
March 2, 1983
HB 1-A-Passed as amended 117-0
HB 4-A-Passed as amended by Conference Committee Report
73-46
ISB 2-A-Refused to concur; requested Senate to recede
I [Source: Legislative Information Division]

e JournalOF THE

VHouse of Represertatives

FIRST SPECIAL SESSION-"A" of 1982-1984

At 10:00 a.m. the Speaker announced that the House would continue

At 10:00 a.m. the Speaker announced that the House would continue
in recess to reconvene upon call of the Speaker.
The House was called to order by the Speaker at 10:55 a.m.

Prayer
Prayer was offered by Representative Betty Easley.
The following Members were recorded present:

The Chair
Abrams
Allen
Armstrong
Arnold
Bailey
Bankhead
Bass
Bell
Brantley
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Burrall
Carlton
Carpenter
Casas
Clark
Clements
Combee
Cortina
Cosgrove
Crady
Crotty
Danson
Dantzler
Davis
Deutsch

Drage
Dudley
Dunbar
Easley
Evans-Jones
Figg
Friedman
Gardner
Gordon
Grant
Grindle
Gustafson
Hanson
Hargrett
Harris
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Hill
Hodges
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Johnson, R. M.
Jones, C. F.
Jones, D. L.
Kelly
Kutun

Lawson
Lehtinen
Lewis
Liberti
Lippman
Locke
Logan
Mackenzie
Martin
Martinez
McEwan
Meffert
Messersmith
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Patchett
Peeples
Press
Ready
Reaves
Reddick
Reynolds
Richmond
Robinson

Ros
Sample
Sanderson
Selph
Shackelford
Shelley
Silver
Simon
Simone
Smith
Spaet
Stewart
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Ward
Watt
Webster
Weinstock
Wetherell
Williams
Woodruff
Young

Excused: Representatives Gallagher, Lehman, and Deratany
A quorum was present.

Pledge

The Members pledged allegiance to the Flag.
The following amended Proclamation was read:
PROCLAMATION
State of Florida
Executive Department
Tallahassee
(Fourth Amendment to Proclamation dated February 16, 1983)
TO THE HONORABLE MEMBERS OF THE FLORIDA SENATE
AND THE HOUSE OF REPRESENTATIVES
WHEREAS, on the 16th day of February, 1983, a proclamation of the
Governor was issued convening a Special Session of the Florida Legisla-
ture commencing at 12:00 noon, Tuesday, March 1, 1983, and extending
through 6:00 p.m., Wednesday, March 2, 1983, and
65

WHEREAS, on March 2, 1983, an amendment was issued which
extended this Special Session through Midnight, March 2, 1983, and
WHEREAS, on March 2, 1983, an amendment was issued which
extended this Special Session through 6 p.m., Thursday, March 3, 1983,
and
WHEREAS, it is necessary and in the best interest of the citizens of
the State of Florida to amend the Proclamation of February 16, 1983 in
order to expand the call of the Special Session so that the Legislature
may consider the additional legislative business set forth below;
NOW, THEREFORE, I, BOB GRAHAM, Governor of the State of
Florida, by virtue of the power and authority vested in me by Article
HI, Section 3(cX1), Florida Constitution, do hereby proclaim as follows:
1. That Section two (2) of the Proclamation of the Governor dated
February 16, 1983, is hereby amended to read:
Section 2.
That the Legislature of the State of Florida is convened for the sole
and exclusive purpose of considering the following matters:
(a) Amendment of Chapter 212, Florida Statutes, to remove the
sales tax exemption on Motor and Special Fuel and amendment
of Chapter 206, Florida Statutes, repealing the first gas tax.
(b) Amendment of Chapter 320, Florida Statutes, increasing Motor
Vehicle Tag fees and reallocating Motor Vehicle License Tag
Revenue.
(c) Amendment of Chapter 336, Florida Statutes, to allow a local
option Motor Fuel Tax.
(d) Amendment of Chapter 212, Florida Statutes, to repeal the par-
tial exemption for fuel purchases.
(e) Amendment of those sections of Florida Statutes necessary for
the implementation of the foregoing.
(f) A bill requiring a performance audit and management review of
operations of the State Department of Transportation.
(g) A bill providing for repeal of Sections 20.23(2) and (3), Florida
Statutes, unless reenacted by October 1984 after presentation
and consideration of performance aud" .s and management reviews.
(h) A bill providing for a one-time transition tax on gas and motor
fuel.
(i) Amendment of the 1982-83 General Ap:.' '.priations Act.

(j) Amendment of Chapter 220, Florida Statutes, to provide for cer-
tain corporate income tax credits.
2. Except as amended by this Proclamation, the Proclamation of the
Governor dated February 16, 1983, is ratified and confirmed.
SIN TESTIMONY WHEREOF, I have here-
unto set my hand and caused the Great
Seal of the State of Florida to be affixed to
this Amended Proclamation at the Capi-
tol, this 3rd day of March 1983.
BOB GRAHAM
obs Governor

ATTEST:
GEORGE FIRESTONE
Secretary of State

A digest of today's Chamber action appears on last page

Number 3

Thursday, March 3, 1983

66

The Journal
The Journal of March 2 was approved as corrected.

Recessed
On motion by Rep. Thompson, the House stood in informal recess at
11:05 a.m. to reconvene at 1:30 p.m. or upon call of the Speaker.

Reconvened
The House was called to order by the Speaker at 3:21 p.m. A quorum
was present.

Messages from the Senate

The Honorable H. Lee Moffitt, Speaker
I am directed to inform the House of Representatives that the Senate
has passed as amended SB 8-A and requests the concurrence of the
House.
Joe Brown, Secretary

By Senators Margolis and Neal-
SB 8-A-A bill to be entitled An act relating to transportation fi-
nance and administration; adding subsections (21) and (22) to s. 212.02,
Florida Statutes, 1982 Supplement; amending s. 212.05(1), Florida Stat-
utes, 1982 Supplement, and adding subsection (4); amending s. 212.055(1),
Florida Statutes, as amended; amending ss. 125.0165(1) and 212.08(4),
Florida Statutes, 1982 Supplement; creating part II of chapter 212,
Florida Statutes; providing for the imposition of the tax on sales, use,
and other transactions on the sale of motor and special fuels; providing
that provisions which provide for the taxation of fuels used by certain
vehicles licensed as common carriers, and vessels, engaged in interstate
or foreign commerce on the basis of the ratio of intrastate to interstate
mileage do not apply to aircraft; providing legislative intent; providing
definitions; specifying that the tax is upon the ultimate retail consum-
er; providing that the tax be paid upon the first sale or transfer of title;
requiring that the tax be added to the sale price and stated separately
on sales slips and invoices and prohibiting distributors, dealers, retail
dealers, and retailers from claiming that they will absorb the tax;
providing penalties; directing the Department of Revenue to determine
the applicable tax per gallon of fuel annually; requiring retailers to
display a notice with respect to such tax; providing for consolidated
reporting of the tax and taxes due under chapters 206 or 207; providing
for the relationship between parts I and II of chapter 212 and providing
for applicability of specified administrative and penalty provisions of
chapter 206 to part II of chapter 212; exempting dealer to dealer sales of
special fuel; providing for refunds for fuel used for public transit sys-
tems, for losses due to evaporation and shrinkage, for fuel used by a
municipality, county, or school district in vehicles operated by it, and
for fuel used for agricultural and commercial fishing purposes; provid-
ing for administration of refunds; requiring a bond under certain cir-
cumstances; requiring permits; providing for records; providing penal-
ties; providing for transfer of a portion of the revenues from said tax to
the Department of Natural Resources for aquatic weed control; provid-
ing an exemption for gasohol for a specified period; providing for distri-
bution of the proceeds of the tax to the State Transportation Trust
Fund; requiring that a portion of the proceeds be allocated for public
transit and rail capital projects, unless otherwise provided in the Gen-
eral Appropriations Act; providing that the discretionary sales tax which
certain charter counties are authorized to adopt shall not apply to motor
and special fuels; amending s. 206.41(1), Florida Statutes, and repealing
subsections (3) and (4); repealing the first gas tax on motor fuel and
designating the second gas tax as the "constitutional gas tax"; renam-
ing the additional seventh-cent tax as the "county tax on motor fuel"
and the additional eighth-cent tax as the "municipal tax on motor fuel";
directing that conforming statutory changes be made; amending s. 206.87(1),
Florida Statutes, and repealing subsection (3); providing that the excise
tax on special fuel shall be 4 cents per gallon; deleting provisions which
specify that the excise tax on motor and special fuel is on the ultimate
consumer, shall be added to the sale price by the distributor or dealer,

and stated separately on bills; amending ss. 207.003, 207.005(2) and (3),
and 207.026, Florida Statutes; providing for inclusion of the sales tax in
the calculation of the tax due under the Florida Special Fuel and Motor
Fuel Use Tax Act of 1981; excluding the sales tax from a credit there-
under; including distribution of the sales tax in provisions for allocation

March 3, 1983

of said tax; amending ss. 206.05(1) and 206.90(1), Florida Statutes;
revising limits of bond required of licensed distributors and dealers of
motor and special fuel; amending ss. 206.43(1) and 206.91(1), Florida
Statutes; revising the distributor's and dealer's credits for collecting
said taxes on motor and special fuel; repealing ss. 206.29-206.40, Flor-
ida Statutes, which authorize a refund of 4 cents of said taxes on fuel
used for city transit systems; repealing s. 206.415, Florida Statutes,
which authorizes an exemption from the first gas tax for gasohol, and
ss. 206.602 and 206.603, Florida Statutes, which provide for certain
reimbursement and refunds with respect to the gasohol exemption;
amending s. 206.42, Florida Statutes; providing that certain aviation
motor fuel is not exempt from the sales tax; amending s. 206.46, Florida
Statutes; specifying that moneys in the State Transportation Trust
Fund shall be used for transportation purposes; repealing ss. 206.50-206.55,
Florida Statutes, which authorize a refund to retail dealers for evapora-
tion and shrinkage; repealing ss. 206.57 and 206.58, Florida Statutes,
relating to tax on fuel in reserve motor vehicle reservoirs and penalties
for nonpayment; amending s. 206.625, Florida Statutes; amending ss.
206.64 and 206.70(1), Florida Statutes; repealing ss. 206.65-206.76, Flor-
ida Statutes; deleting references to the first gas tax in provisions relat-
ing to return of tax paid by a municipality on motor fuel used in
vehicles operated by it and provisions relating to refunds on fuel used
for agricultural or commercial fishing purposes; deleting certain admin-
istrative provisions; providing for return of the county gas tax paid by a
county or school district on motor fuel used in vehicles operated by it
and providing for uses of the revenue; repealing s. 213.11, Florida
Statutes, which provides for transfer of a portion of first gas tax reve-
nues to the Department of Natural Resources for aquatic weed control;
amending s. 215.22(1), (2), and (17), Florida Statutes, and adding sub-
section (21); authorizing certain deductions from sales tax revenues on
motor and special fuel deposited in the Gas Tax Collection Trust Fund
and from the Local Option Gas Tax Trust Fund; amending s. 339.08,
Florida Statutes, 1982 Supplement, and s. 339.081(lXa), Florida Stat-
utes; providing for use of the moneys in the State Transportation Trust
Fund and for the accounts therein; amending s. 339.10(2), Florida Stat-
utes; authorizing advances of proceeds of the sales tax on motor and
special fuel; amending s. 339.24(3), Florida Statutes; authorizing ex-
penditure of such proceeds for roadside parks and similar facilities;
amending ss. 18.11(1Xf), 123.04(2), 206.45, 206.47, 206.875(2), 206.97,
215.36, 215.74, 336.41(3), 339.083(2), 339.089(1), 344.17, 348.217(10)
and (11), 348.219(3Xg) and (k), 348.22(1), (3Xa), and (4), 348.221(2Xb),
348.222(4) and (5), 348.81(10), and 348.951(10), Florida Statutes, and s.
215.47(1Xd), Florida Statutes, 1982 Supplement; revising provisions re-
lating to the excise tax on motor and special fuels, financial matters,
transportation finance, and expressway authorities; conforming and
correcting language; correcting cross references; amending s. 320.08(2),
(3Xa), (b), (c), and (4Xc), (d), and (e), Florida Statutes, 1982 Supplement;
increasing the license taxes on certain automobiles, trucks, truck-tractors,
semitrailers, and automobiles and trailers for hire; amending s. 320.20,
Florida Statutes; revising distribution of the proceeds of motor vehicle
license taxes; amending s. 336.021(1) and (2), Florida Statutes, 1982
Supplement; revising provisions which authorize counties to levy an
additional tax on motor and special fuel for transportation purposes
subject to referendum; renaming the trust fund into which proceeds are
transferred; creating s. 336.025, Florida Statutes; authorizing imposi-
tion of a local option tax on motor and special fuel to be used for
transportation expenditures under certain circumstances; providing re-
quirements and time limitations; authorizing the county and munici-
palities to participate in the distribution of proceeds thereof; providing
distribution requirements; providing for notification to the Department
of Revenue and for resolution of disputes; providing for collection and
for application of administrative and penalty provisions of chapter 206;
specifying that certain refund provisions shall not apply to the tax;
providing eligibility requirements; imposing transitional taxes on cer-
tain motor and special fuel held in inventory on April 1, 1983; providing
penalties; providing for distribution of the proceeds; exempting the
Department of Revenue from certain statutory requirements for a speci-
fied period; providing an appropriation; providing that, unless deter-
mined otherwise, 10 percent of the amounts expended from the State
Transportation Trust Fund shall be expended with small businesses
owned by socially and economically disadvantaged individuals; amend-
ing ss. 220.02(9) and 220.13(1Xa), Florida Statutes, 1982 Supplement,
and creating s. 220.189, Florida Statutes; providing a credit against the
corporate income tax in an amount of one-half the tax paid under part II
of chapter 212 or $5 million, whichever is less, for certain airline carri-
ers; repealing ss. 212.92(1Xc) and (d) and 206.625, Florida Statutes,
relating to return of certain portions of taxes on motor fuel to counties,
municipalities, and school districts, effective October 1, 1983; amending
s. 341.051(2Xa), (3) and (4Xa), Florida Statutes, relating to financing of

public transit projects; providing limitations on planned department
participation; deleting certain limitations on expenditure and appro-
priation of funds; providing effective dates.

JOURNAL OF THE HOUSE OF REPRESENTATIVES

JOURNAL OF THE HOUSE OF REPRESENTATIVES

-was read the first time by title. On motion by Rep. Kutun, the rules 320.14 Fractional registration fee.-
were waived and SB 8-A was read the second time by title.

Consideration of Amendment 1 by Rep. M. E. Hawkins was tempo-
rarily deferred and subsequently withdrawn.

Representatives Webster and Woodruff offered the following amendment:
Amendment 2-On page 78, line 11, after the period insert: Section
6. This act is repealed on July 1, 1985, unless the Legislature reviews
and reenacts this law prior to July 1, 1985. (and renumber subsequent
sections)

(5) Any truck-tractor which is used exclusively for hauling agricul-
tural products may register for any 3-month or 6-month period and pay
one-fourth or one-half respectively, of the annual registration rate pro-
vided in s. 320.08. The provisions of s. 320.06 (1)(d) relating to annual
registration periods and dates shall not apply to registrations made
pursuant to this section. (and renumber the subsequent section)

Rep. Selph moved the adoption of the amendment. On motion by Rep.
Kutun, the amendment was laid on the table.

Rep. Webster moved the adoption of the amendment, which failed of On motion by Rep. Kutun, the rules were waived and SB 8-A was
adoption. read the third time by title. On passage, the vote was:

Representatives Lewis, Watt, Bailey, and Selph offered the following
amendment:
Amendment 3-On page 33, line 10, insert: No monies for new
construction or bridge repair shall be disbursed from the Transporta-
tion Trust Fund except pursuant to the July 1, 1982 through June 30,
1987 Five-Year Transportation Construction Plan which is in effect
when this act becomes law or as amended showing expenditures from
additional revenue raised by this act. The legislature may amend or
alter said plan at any time during said five (5) year period.

Rep. Watt moved the adoption of the amendment.

REP. HODGES IN THE CHAIR

THE SPEAKER IN THE CHAIR

The question recurred on the adoption of the amendment, which
failed of adoption. The vote was:

Yeas-44

Crotty
Danson
Drage
Dudley
Dunbar
Easley
Evans-Jones
Gardner
Grant
Grindle
Hanson

Gordon
Gustafson
Hargrett
Harris
Hawkins, L. R.
Hazouri
Healey
Hollingsworth
Jamerson
Johnson, B. L.
Johnson, R. C.
Jones, C. F.
Kutun
Lawson
Lehtinen
Liberti
Lippman
Locke

Hill
Johnson, R. M.
Jones, D. L.
Kelly
Lewis
McEwan
Messersmith
Patchett
Ready
Richmond
Ros

Logan
Mackenzie
Martin
Martinez
Meffert
Metcalf
Mills
Mitchell
Morgan
Murphy
Nergard
Ogden
Pajcic
Peeples
Press
Reaves
Reddick
Reynolds

Sample
Sanderson
Selph
Shelley
Simone
Smith
Stewart
Watt
Webster
Williams
Woodruff

Robinson
Shackelford
Silver
Simon
Spaet
Thomas
Thompson
Titone
Tobiassen
Tobin
Upchurch
Wallace
Weinstock
Wetherell
Young

Yeas-75
The Chair
Abrams
Armstrong
Arnold
Bailey
Bell
Bronson
Brown, C.
Brown, T. C.
Burke
Burnsed
Carpenter
Casas
Clark
Clements
Combee
Cosgrove
Danson
Davis

Nays-41
Allen
Bankhead
Bass
Brantley
Burrall
Carlton
Cortina
Crady
Crotty
Dantzler
Dudley

Deutsch
Drage
Dunbar
Easley
Figg
Friedman
Gordon
Grindle
Gustafson
Hanson
Hargrett
Hawkins, L. R.
Hawkins, M. E.
Hazouri
Healey
Jamerson
Johnson, B. L.
Johnson, R. M.
Jones, D. L.

Evans-Jones
Gardner
Grant
Harris
Hill
Hodges
Hollingsworth
Johnson, R. C.
Jones, C. F.
Kelly
Lawson

Kutun
Lehtinen
Liberti
Lippman
Logan
Mackenzie
Martin
Martinez
Messersmith
Metcalf
Mills
Murphy
Ogden
Pajcic
Peeples
Press
Reaves
Reddick
Reynolds

Lewis
Locke
McEwan
Meffert
Mitchell
Nergard
Patchett
Ready
Robinson
Ros
Sanderson

Richmond
Sample
Shackelford
Silver
Simon
Spaet
Thomas
Thompson
Titone
Tobin
Upchurch
Wallace
Ward
Watt
Weinstock
Wetherell
Woodruff
Young

Selph
Shelley
Simone
Smith
Stewart
Tobiassen
Webster

Williams

Votes after roll call:
Yeas-Lehman, Morgan
So the bill passed and was immediately certified to the Senate.

Co-sponsors
HB 1-A-Peeples, Wallace

Enrolling Reports

HB 1-A has been enrolled, signed by the required Constitutional
Officers and presented to the Governor on March 3, 1983.
Allen Morris, Clerk

Adjournment

On motion by Rep. Thompson, the House adjourned at 4:31 p.m. sine
Votes after roll call: die.

Yea to Nay-Armstrong

Representative Selph offered the following amendment:
Amendment 4-On page 78, line 11, after the period insert: Section
64. A new subsection (5) is added to section 320.14, Florida Statutes, to
read:

CHAMBER ACTION ON BILLS

SB 8-A-Passed 75-41
[Source: Legislative Information Division]

Armstrong
Arnold
Bailey
Bankhead
Bass
Brantley
Bronson
Burrall
Casas
Combee
Cortina

Nays-69
The Chair
Abrams
Allen
Brown, C.
Brown, T. C.
Burke
Burnsed
Carlton
Carpenter
Clark
Clements
Cosgrove
Crady
Dantzler
Davis
Deutsch
Figg
Friedman

March 3, 1983

67

JOURNAL OF THE HOUSE OF REPRESENTATIVES

CERTIFICATE
THIS IS TO CERTIFY that the foregoing pages numbered
1 through 67, inclusive, are and constitute a complete, true and
correct journal and record of the proceedings of the House of
Representatives of the State of Florida at a Special Session of the
Seventy-first House since Statehood in 1845, convened under the
Constitution, held from March 1 through March 3, 1983.

Clerk of the House
Tallahassee, Florida
March 3, 1983

68

March 3, 1983

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Bill Sponsors in "A" Session

[Source: Information Division, Joint Legislative Management Committee]

BELL, SAMUEL P., III-28th District
Sponsored: 8-A
CARPENTER, CARL, JR.-61st District
Co-sponsored: 1-A, 2-A, 3-A, 4-A
CROTTY, RICHARD-37th District
Co-sponsored: 6-A
DANSON, THOMAS E., JR.-69th District
Co-sponsored: 6-A
DRAGE, THOMAS B., JR.-36th District
Sponsored: 6-A
GARDNER, WINSTON W., JR.-31st District
Sponsored: 5-A
GORDON, ELAINE-102nd District
Sponsored: 5-A
GUSTAFSON, TOM-94th District
Sponsored: 2-A, 3-A
Co-sponsored: 1-A, 4-A
JONES, C. FRED-42nd District
Sponsored: 1-A
Co-sponsored: 2-A

KUTUN, BARRY-104th District
Sponsored: 4-A, 7-A
Co-sponsored: 1-A, 2-A, 3-A
MORGAN, HERBERT F.-lOth District
Co-sponsored: 1-A, 2-A, 3-A, 4-A
PAJCIC, STEVE-15th District
Co-sponsored: 1-A, 2-A, 3-A, 4-A
PEEPLES, VERNON-72nd District
Co-sponsored: 1-A
RICHMOND, RONALD R.-49th District
Co-sponsored: 1-A, 2-A, 3-A
THOMPSON, JAMES HAROLD-8th District
Co-sponsored: 1-A, 2-A, 3-A, 4-A
WALLACE, PETER RUDY-56th District
Co-sponsored: 1-A
WEBSTER, DANIEL-41st District
Sponsored: 6-A
WOODRUFF, T. M.-58th District
Sponsored: 6-A

Miscellaneous Subjects

Subject Pages
ORGANIZATION SESSION, NOVEMBER 16, 1982
Committees, Select
Growth Management
Chairman appointed ........................... 13
Clothed with powers of standing committees ........ 11
Committees, Standing
Chairmen and Vice Chairmen appointed ............. 12-13
Dean of the House designated ........................ 13
Democratic Leadership designated .................... 13
House Resolutions
HR 1-Org. by Thompson
Rules of the House for 1982-1984; amendments ...... 8-11
HR 2-Org. by Thompson
Select Committee on Growth Management clothed with
power of standing committees .................. 11

Members
Certified list ....................................
Hodges, William Ray, former Member; death ..........
Oath of Office ....................... ...........
Officers
Clerk election-remarks by Reps. Burnsed and Easley
Sergeant at Arms designation ......................
Speaker election-remarks by Reps. Bell, Carpenter, Thomp-
son, Easley, and Gallagher ..................... .
Speaker pro tempore election-remarks by Reps. Hazouri,
Gordon, Martin, Evans-Jones, and Danson ..........

1-2
14
2

7-8
8

2-4

4-6

Subject

Pages

Remarks
Minority Leader ............. ..... ... .......... 13
Speaker ....................... ............. 4, 11-13
Speaker pro tempore ............................. 7
Republican Leadership designated .................... 13

SPECIAL SESSION, March 1-3, 1983
Committees
Conference
Transportation finance & administration; taxation
(HB 4-A)
Appointment .............................. 43, 44
Progress report ............................ 45, 46
Report ..................................... 49-63
State agency contracts; bid-rigging (SB 4-A)
Appointment ................................ 29
Progress report ............................ .45, 46
Meetings
Regular Interim .............................. 4, 46
Special Session ................................ 4
Governor
Proclamations ............................1-2, 46, 63, 65

INDEX

70

JOURNAL OF THE HOUSE OF REPRESENTATIVES

Subject Index of House and Senate
Bills and Resolutions
[Source: Information Division, Joint Legislative Management Committee]
This index embraces all measures introduced in both the House and Senate. The house of origin is
identified by the letter preceding each bill: H-House, S-Senate. Senate bills shown in this index include
those never received by the House, and their inclusion here is only for the convenience of the user
interested in all the legislation introduced in the Legislature on a particular subject.

(Boldfaced bill numbers passed both houses.)

-A-
APPROPRIATIONS
Revenue Department; tax administration, Sl-A, S8-A, H4-A
Transportation Department; audit, S2-A, H2-A
AUDITOR GENERAL
Transportation Department audit, S2-A, H2-A
-B-
BONDS
Industrial development bonds; county commission authority for
issuance, S7-A, H7-A

-C-
COMMENDATIONS
Myers, Herman O.; educational contributions, S6-A
Women's History Week, March 6-12, H5-A

-I-
INDUSTRIAL DEVELOPMENT
Bonds; county commission authority for issuance, S7-A, H7-A

-L-
LEGISLATURE
Reports; Auditor General, Transportation Department audit, S2-A,
H2-A
LOCAL GOVERNMENTS
Industrial development bonds; approve or disapprove issuance,
S7-A, H7-A

-M-
MOTOR VEHICLES
License registration; 50-cent additional fee; deposit Air Pollution
Control Trust Fund, S5-A, S8-A, H8-A

POPULAR NAMES
Bid-rigging bills, S4-A, Hi-A
TEFRA (industrial development), S7-A, H7-A
Transportation Code & Policy Review Act, S3-A, H3-A
Transportation finance & administration tax bills, S1-A, S8-A,
H4-A, H6-A
-R-
RESOLUTIONS
Myers, Herman O.; educational contributions, S6-A
Women's History Week, March 6-12, H5-A
REVENUE, DEPARTMENT OF
Transportation finance & administration; tax revision generally,
Sl-A, S8-A, H4-A, H6-A
-S-

SUNSET BILLS
Transportation Department; road districts, S3-A, H3-A
-T-
TAXATION
Transportation finance & administration; revision generally, S1-A,
SS-A, H4-A, H6-A
TRANSPORTATION
Audits of departmental functions; generally, S2-A, H2-A
Contract crime; certificate of qualification; denial, suspension or
revocation, S4-A, Hi-A
Road districts, legislative review; Transportation Code & Policy
Review Act, S3-A, H3-A
Transportation finance & administration; tax revision, Sl-A, S8-A,
H4-A, H6-A
TRUST FUNDS
Air Pollution Control, S5-A, S8-A, H8-A

INDEX

71

JOURNAL OF THE HOUSE OF REPRESENTATIVES

House Bills and Resolutions by
Number, Subject, Sponsor, and Disposition
To obtain the number of a bill, see the subject matter index preceding this index.
Page number in boldfaced print indicates location of roll call vote on disposition.

Abbreviations:
Ch. -Chapter No.
CSP -Companion or similar bill passed
DCH-Died on House Calendar
DCS -Died on Senate Calendar
DSC -Died in Senate Committee

HB
HR
ID
SB
WH

-House Bill
-House Resolution
-Introduction deferred
-Senate Bill
-Withdrawn from House

HR HR
1-Org. Amendment of House Rule 6.4 (Thompson) 2 Adopted 5-A Women's History Week (Gardner) 4, 5 Adopted
HB HB
1-A Bid rigging (C. F. Jones) 2-3, 43, 44, 46-48, 63, 67 Ch. 83-4 6-A Transportation; gas tax (Drage) 4 WH (See SB 8-A)
2-A Transportation Department audits (Gustafson) 3, 43, 44 7-A County government (Kutun) 4, 44, 63 DCH/CSP (SB 7-A)
DCH/CSP (SB 2-A) 8-A License fees (Bell) ID
3-A Transportation (Gustafson) 3, 6-7, 44 DSC
4-A Transportation; gas tax (Kutun) 3-4, 7-25, 29-43, 44, 45,
49-63 DCS/CSP (SB 8-A)

Senate Bills
(Received in House) by Number, Subject,
Sponsor, and Disposition
To obtain the number of a bill, see the subject matter index preceding this index.
Page number in boldfaced print indicates location of roll call vote on disposition.
Abbreviations:
Ch.-Chapter No. HB-House Bill
DCC-Died in Conference Committee SB-Senate Bill
SB SB
2-A Transportation Department audits (Beard) 5-6, 45-46, 63 7-A County commissions (Scott) 5 Ch. 83-1
Ch. 83-2 8-A Transportation; gas tax (Margolis) 66-67 Ch. 83-3
4-A Bid rigging (Beard) 26-29, 45 DCC (See HB 1-A)

72

INDEX

INDEX

to the

JOURNALS OF THE HOUSE OF REPRESENTATIVES

Organization Session

November 16, 1982

and

Special Session "A"

March 1 through March 3, 1983

CONTENTS

Pages
Bill Sponsors in "A" Session .................................................................. 70
Miscellaneous Subjects ................................................................... 70
Subject Index of House and Senate Bills and Resolutions ............................................. 71
House Bills and Resolutions by Number, Subject, Sponsor, and Disposition ............................... 72
Senate Bills by Number, Subject, Sponsor, and Disposition ......................................... 72

69

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