206.608 State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.

FLORIDA STATUTES AND CODES

206.608 State Comprehensive Enhanced Transportation System Tax; deposit of proceeds; distribution.

Moneys received pursuant to ss. 206.41(1)(f) and 206.87(1)(d) shall be deposited in the Fuel Tax Collection Trust Fund, and, after deducting the service charge imposed in chapter 215 and administrative costs incurred by the department in collecting, administering, enforcing, and distributing the tax, which administrative costs may not exceed 2 percent of collections, shall be distributed as follows:

(1) 0.65 percent of the proceeds of the tax levied pursuant to s. 206.41(1)(f) shall be transferred to the Agricultural Emergency Eradication Trust Fund.

(2) The remaining proceeds of the tax levied pursuant to s. 206.41(1)(f) and all of the proceeds from the tax imposed by s. 206.87(1)(d) shall be transferred into the State Transportation Trust Fund, and may be used only for projects in the adopted work program in the district in which the tax proceeds are collected and, to the maximum extent feasible, such moneys shall be programmed for use in the county where collected. However, no revenue from the taxes imposed pursuant to ss. 206.41(1)(f) and 206.87(1)(d) in a county shall be expended unless the projects funded with such revenues have been included in the work program adopted pursuant to s. 339.135.

(3) For the 2010-2011 fiscal year only, and notwithstanding the provisions of subsection (2), the remaining proceeds of the tax levied pursuant to s. 206.41(1)(f) and all of the proceeds from the tax imposed by s. 206.87(1)(d) shall be transferred into the State Transportation Trust Fund and shall be used for the purposes stated in s. 339.08. This 2subsection expires July 1, 2011.

History. s. 84, ch. 85-180; s. 34, ch. 86-152; s. 30, ch. 86-243; s. 72, ch. 87-99; s. 91, ch. 90-136; s. 19, ch. 91-112; s. 10, ch. 92-184; s. 9, ch. 94-146; ss. 961, 962, ch. 95-148; ss. 62, 63, 64, ch. 95-417; s. 28, ch. 96-323; ss. 4, 5, ch. 98-114; ss. 50, 72, ch. 2010-153.

Note. A. Section 50, ch. 2010-153, added subsection (3) “[i]n order to implement Specific Appropriations 2071 through 2083, 2090 through 2094, 2110 through 2117, 2119 through 2129, and 2169 through 2179 and section 129 of the 2010-2011 General Appropriations Act.” A portion of the proviso language in section 129 of the 2010-2011 General Appropriations Act regarding the transfer of an unobligated cash balance amount of $160 million from the State Transportation Trust Fund to the General Revenue Fund was vetoed.

B. Section 72, ch. 2010-153, provides that “[a]ny section of this act that implements a specific appropriation or specifically identified proviso language in the 2010-2011 General Appropriations Act is void if the specific appropriation or specifically identified proviso language is vetoed. A section of this act that implements more than one specific appropriation or more than one portion of specifically identified proviso language in the 2010-2011 General Appropriations Act is void if all the specific appropriations or portions of specifically identified proviso language are vetoed.”

Note. The word “subsection” was substituted for the word “paragraph” by the editors to conform to context.

Note. Former s. 336.026.