September 21, 2020
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HB 0013

A bill to be entitled
2An act relating to taxation; specifying a period each year
3during which the sale of books, clothing, and school
4supplies are exempt from such tax; providing definitions;
5providing exceptions; authorizing the Department of
6Revenue to adopt rules; providing a popular name;
7providing for a reduction in the motor fuel tax for 1
8month each year; providing dealer requirements; providing
9legislative intent; providing for a reduction in certain
10refunds for the same period; authorizing the executive
11director of the Department of Revenue to adopt rules for
12certain purposes; making unlawful certain activities of
13certain entities relating to the tax reduction; providing
14criminal penalties; amending s. 16.56, F.S.; including
15offenses specified in this act under the investigation and
16prosecution authority of the Office of Statewide
17Prosecution; amending s. 206.026, F.S.; including offenses
18specified in this act under provisions prohibiting certain
19persons from holding certain licenses for certain
20violations; amending s. 206.404, F.S.; providing for
21revocation of certain licenses for violations of this act;
22authorizing motor fuel dealers to manage motor fuel
23inventory to maximize tax reduction benefits; providing
24criteria; requiring the Legislature to make certain annual
25appropriations for certain purposes; providing an
26effective date.
28Be It Enacted by the Legislature of the State of Florida:
30     Section 1.  (1)  No tax levied under the provisions of
31chapter 212, Florida Statutes, shall be collected on the sale
33     (a)1.  Books, clothing, wallets, or bags, including
34handbags, backpacks, fanny packs, and diaper bags, but excluding
35briefcases, suitcases, and other garment bags, having a sales
36price of $50 or less per item during the last 9 days of July
37each year.
38     2.  As used in this paragraph, the term:
39     a.  "Book" means a set of printed sheets bound together and
40published in a volume. For purposes of this paragraph, the term
41"book" does not include newspapers, magazines, or other
43     b.  "Clothing" means any article of wearing apparel,
44including all footwear, except skis, swim fins, roller blades,
45and skates, intended to be worn on or about the human body. For
46purposes of this paragraph, the term "clothing" does not include
47watches, watchbands, jewelry, umbrellas, or handkerchiefs.
48     (b)1.  School supplies having a sales price of $10 or less
49per item during the last 9 days of July each year.
50     2.  As used in this paragraph, the term "school supplies"
51means pens, pencils, erasers, crayons, notebooks, notebook
52filler paper, legal pads, composition books, poster paper,
53scissors, cellophane tape, glue or paste, rulers, computer
54disks, protractors, compasses, and calculators.
55     (2)  This section does not apply to sales within a theme
56park or entertainment complex as defined in s. 509.013(9),
57Florida Statutes, within a public lodging establishment as
58defined in s. 509.013(4), Florida Statutes, or within an airport
59as defined in s. 330.27(2), Florida Statutes.
60     (3)  Notwithstanding chapter 120, Florida Statutes, the
61Department of Revenue may adopt rules to carry out this section.
62     Section 2.  Sections 3 through 11 of this act may be
63referred to by the popular name the "Florida Motor Fuel Tax
64Relief Act."
65     Section 3.  During August each year, the tax levied
66pursuant to s. 206.41(1)(g), Florida Statutes, shall be reduced
67by 8 cents per gallon. During this period, licensed terminal
68suppliers, wholesalers, importers, and resellers of motor fuel
69shall charge and collect the reduced rate of tax on sales of
70motor fuel to retail dealers located in this state.
71     Section 4.  It is the intent of the Legislature that the
72tax reduction set forth in this act be passed on to the ultimate
73consumer. The Attorney General may investigate violations of
74this act.
75     Section 5.  Refunds authorized pursuant to s. 206.41(4),
76Florida Statutes, for fuel purchased during the period described
77in section 3 shall be reduced by the amount of the tax reduction
78set forth in that section.
79     Section 6.  The executive director of the Department of
80Revenue is authorized to adopt rules under ss. 120.536(1) and
81120.54(4), Florida Statutes, to implement the provisions of this
83     Section 7.  It is unlawful for a terminal supplier,
84wholesaler, importer, reseller, or retail dealer of motor fuel
85to retain any part of the tax reduction set forth in this act or
86to interfere with providing the full benefit of the tax
87reduction to the retail purchaser of motor fuel. Any person who
88violates any  provision of this act commits a felony of the
89third degree, punishable as provided in s. 775.082, Florida
90Statutes, or s. 775.083, Florida Statutes.
91     Section 8.  Paragraph (a) of subsection (1) of section
9216.56, Florida Statutes, is amended to read:
93     16.56  Office of Statewide Prosecution.--
94     (1)  There is created in the Department of Legal Affairs an
95Office of Statewide Prosecution. The office shall be a separate
96"budget entity" as that term is defined in chapter 216. The
97office may:
98     (a)  Investigate and prosecute the offenses of:
99     1.  Bribery, burglary, criminal usury, extortion, gambling,
100kidnapping, larceny, murder, prostitution, perjury, robbery,
101carjacking, and home-invasion robbery;
102     2.  Any crime involving narcotic or other dangerous drugs;
103     3.  Any violation of the provisions of the Florida RICO
104(Racketeer Influenced and Corrupt Organization) Act, including
105any offense listed in the definition of racketeering activity in
106s. 895.02(1)(a), providing such listed offense is investigated
107in connection with a violation of s. 895.03 and is charged in a
108separate count of an information or indictment containing a
109count charging a violation of s. 895.03, the prosecution of
110which listed offense may continue independently if the
111prosecution of the violation of s. 895.03 is terminated for any
113     4.  Any violation of the provisions of the Florida Anti-
114Fencing Act;
115     5.  Any violation of the provisions of the Florida
116Antitrust Act of 1980, as amended;
117     6.  Any crime involving, or resulting in, fraud or deceit
118upon any person;
119     7.  Any violation of s. 847.0135, relating to computer
120pornography and child exploitation prevention, or any offense
121related to a violation of s. 847.0135;
122     8.  Any violation of the provisions of chapter 815;
123     9.  Any criminal violation of part I of chapter 499;
124     10.  Any violation of the provisions of the Florida Motor
125Fuel Tax Relief Act of 2004 or the Florida Motor Fuel Tax Relief
126Act; or
127     11.  Any criminal violation of s. 409.920 or s. 409.9201;
129or any attempt, solicitation, or conspiracy to commit any of the
130crimes specifically enumerated above. The office shall have such
131power only when any such offense is occurring, or has occurred,
132in two or more judicial circuits as part of a related
133transaction, or when any such offense is connected with an
134organized criminal conspiracy affecting two or more judicial
136     Section 9.  Paragraph (b) of subsection (1) of section
137206.026, Florida Statutes, is amended to read:
138     206.026  Certain persons prohibited from holding a terminal
139supplier, importer, exporter, blender, carrier, terminal
140operator, or wholesaler license; suspension and revocation.--
141     (1)  No corporation, except a publicly held corporation
142regularly traded on a national securities exchange and not over
143the counter, general or limited partnership, sole
144proprietorship, business trust, joint venture or unincorporated
145association, or other business entity shall hold a terminal
146supplier, importer, exporter, blender, carrier, terminal
147operator, or wholesaler license in this state if any one of the
148persons or entities specified in paragraph (a) has been
149determined by the department not to be of good moral character
150or has been convicted of any offense specified in paragraph (b):
151     (b)1.  A felony in this state.
152     2.  Any felony in any other state which would be a felony
153if committed in this state under the laws of Florida.
154     3.  Any felony under the laws of the United States.
155     4.  A felony under the Florida Motor Fuel Tax Relief Act of
1562004 or the Florida Motor Fuel Tax Relief Act.
157     Section 10.  Subsection (3) of section 206.404, Florida
158Statutes, is amended to read:
159     206.404  License requirements for retail dealers and
160resellers; penalty.--
161     (3)  Any retail dealer or reseller in violation of the
162provisions of this chapter or the provisions of the Florida
163Motor Fuel Tax Relief Act of 2004 or the Florida Motor Fuel Tax
164Relief Act shall be subject to revocation of his or her license
165under chapter 212.
166     Section 11.  In order to accomplish the intent of the
167Legislature set forth in section 4 of this act, a retail dealer
168of motor fuel, at the dealer's option, may manage its motor fuel
169inventory in such a way that the benefit of the tax reduction to
170residents of this state is maximized during August each year. A
171retail dealer of motor fuel may sell motor fuel purchased
172without the tax reduction at an amount determined as if the tax
173reduction applied and may sell motor fuel purchased with the tax
174reduction at an amount determined as if the tax reduction did
175not apply; provided the retail dealer can show that the number
176of gallons purchased with the reduced tax equals the number of
177gallons sold at a price reflecting the reduced tax.
178     Section 12.  For the state fiscal year in which the sales
179tax exemption provided by section 1 of this act and the fuel
180sales tax reduction provided by section 3 of this act occur:
181     (1)  The Legislature shall appropriate from the General
182Revenue Fund to the Department of Revenue an amount sufficient
183to enable the department to administer section 1 of this act and
184develop and implement a public awareness campaign for and
185administer sections 2 through 11 of this act.
186     (2)  The Legislature shall appropriate from the General
187Revenue Fund to the State Transportation Trust Fund an amount
188sufficient to hold the trust fund harmless from the effects of
189implementing the fuel sales tax reduction provided by section 3
190of this act.
191     Section 13.  This act shall take effect upon becoming a

CODING: Words stricken are deletions; words underlined are additions.
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