2009 Legislature CS for SB 1806, 1st Engrossed
2 An act relating to the service charge on income of
3 trust funds; amending s. 215.20, F.S.; increasing the
4 service charge on income of a revenue nature deposited
5 into certain trust funds; deleting provisions
6 providing a reduced service charge on the income of
7 certain trust funds; amending s. 527.23, F.S.;
8 increasing surcharge on income of a trust fund for
9 income relating to marketing orders; amending s.
10 570.20, F.S.; increasing the service charge on income
11 to the General Inspection Trust Fund of the Department
12 of Agriculture and Consumer Services; amending s.
13 601.15, F.S.; increasing the service charge on income
14 to the Florida Citrus Advertising Trust Fund;
15 providing for application of the act; providing an
16 effective date.
18 Be It Enacted by the Legislature of the State of Florida:
20 Section 1. Section 215.20, Florida Statutes, is amended to
22 215.20 Certain income and certain trust funds to contribute
23 to the General Revenue Fund.—
24 (1) A service charge of 8
7 percent, representing the
25 estimated pro rata share of the cost of general government paid
26 from the General Revenue Fund, is hereby appropriated from all
27 income of a revenue nature deposited in all trust funds except
28 those enumerated in s. 215.22. Income of a revenue nature shall
29 include all earnings received or credited by such trust funds,
30 including the interest or benefit received from the investment
31 of the principal of such trust funds as may be permitted by law.
32 This provision shall be construed in favor of the General
33 Revenue Fund in each instance. All such appropriations shall be
34 deposited in the General Revenue Fund.
35 (2) Notwithstanding the provisions of subsection (1), :
36 (a) the trust funds of the Department of Citrus and the
37 Department of Agriculture and Consumer Services, including funds
38 collected in the General Inspection Trust Fund for marketing
39 orders and in the Florida Citrus Advertising Trust Fund, shall
40 be subject to a 4 percent 3-percent service charge, which is
41 hereby appropriated to the General Revenue Fund. This paragraph
42 does not apply to the Conservation and Recreation Lands Program
43 Trust Fund, the Citrus Inspection Trust Fund, the Florida
44 Forever Program Trust Fund, the Market Improvements Working
45 Capital Trust Fund, the Pest Control Trust Fund, the Plant
46 Industry Trust Fund, or other funds collected in the General
47 Inspection Trust Fund in the Department of Agriculture and
48 Consumer Services.
49 (b) The Save the Manatee Trust Fund in the Fish and
50 Wildlife Conservation Commission shall be subject to a 3-percent
51 service charge, which is hereby appropriated to the General
52 Revenue Fund.
53 (3) A service charge of 0.3 percent is hereby appropriated
54 from income of a revenue nature deposited in the trust funds
55 enumerated in subsection (4). Income of a revenue nature shall
56 include all earnings received or credited by such trust funds,
57 including the interest or benefit received from the investment
58 of the principal of such trust funds as may be permitted by law.
59 This provision shall be construed in favor of the General
60 Revenue Fund in each instance. All such appropriations shall be
61 deposited in the General Revenue Fund.
62 (4) The income of a revenue nature deposited in the
63 following described trust funds, by whatever name designated, is
64 that from which the appropriations authorized by subsection (3)
65 shall be made:
66 (a) Within the Agency for Health Care Administration, the
67 Health Care Trust Fund.
68 (b) Within the Agency for Workforce Innovation:
69 1. The Employment Security Administration Trust Fund.
70 2. The Special Employment Security Administration Trust
72 (c) Within the Department of Agriculture and Consumer
74 1. The Conservation and Recreation Lands Program Trust
76 2. The General Inspection Trust Fund and subsidiary
77 accounts thereof, unless a different percentage is authorized by
78 s. 570.20 .
79 3. The Division of Licensing Trust Fund.
80 (d) Within the Department of Business and Professional
82 1. The Administrative Trust Fund.
83 2. The Alcoholic Beverage and Tobacco Trust Fund.
84 3. The Cigarette Tax Collection Trust Fund.
85 4. The Division of Florida Condominiums, Timeshares, and
86 Mobile Homes Trust Fund.
87 5. The Hotel and Restaurant Trust Fund, with the exception
88 of those fees collected for the purpose of funding of the
89 hospitality education program as stated in s. 509.302 .
90 6. The Professional Regulation Trust Fund.
91 7. The trust funds administered by the Division of Pari
92 mutuel Wagering.
93 (e) Within the Department of Children and Family Services:
94 1. The Administrative Trust Fund.
95 2. The Child Welfare Training Trust Fund.
96 3. The Domestic Violence Trust Fund.
97 4. The Grants and Donations Trust Fund.
98 5. The Operations and Maintenance Trust Fund.
99 (f) Within the Department of Citrus, the Florida Citrus
100 Advertising Trust Fund, including transfers from any subsidiary
101 accounts thereof, unless a different percentage is authorized in
102 s. 601.15 (7).
103 (g) Within the Department of Community Affairs, the
104 Operating Trust Fund.
105 (h) Within the Department of Education:
106 1. The Educational Certification and Service Trust Fund.
107 2. The Phosphate Research Trust Fund.
108 (i) Within the Department of Elderly Affairs:
109 1. The Administrative Trust Fund.
110 2. The Federal Grants Trust Fund.
111 3. The Grants and Donations Trust Fund.
112 4. The Operations and Maintenance Trust Fund.
113 (j) Within the Department of Environmental Protection:
114 1. The Administrative Trust Fund.
115 2. The Air Pollution Control Trust Fund.
116 3. The Conservation and Recreation Lands Trust Fund.
117 4. The Ecosystem Management and Restoration Trust Fund.
118 5. The Environmental Laboratory Trust Fund.
119 6. The Florida Coastal Protection Trust Fund.
120 7. The Florida Permit Fee Trust Fund.
121 8. The Grants and Donations Trust Fund.
122 9. The Inland Protection Trust Fund.
123 10. The Internal Improvement Trust Fund.
124 11. The Land Acquisition Trust Fund.
125 12. The Minerals Trust Fund.
126 13. The Nonmandatory Land Reclamation Trust Fund.
127 14. The State Park Trust Fund.
128 15. The Water Quality Assurance Trust Fund.
129 16. The Working Capital Trust Fund.
130 (k) Within the Department of Financial Services:
131 1. The Agents County Tax Trust Fund.
132 2. The Insurance Regulatory Trust Fund.
133 3. The Special Disability Trust Fund.
134 4. The Workers’ Compensation Administration Trust Fund.
135 (l) Within the Department of Health:
136 1. The Administrative Trust Fund.
137 2. The Brain and Spinal Cord Injury Program Trust Fund.
138 3. The Donations Trust Fund.
139 4. The Emergency Medical Services Trust Fund.
140 5. The Epilepsy Services Trust Fund.
141 6. The Florida Drug, Device, and Cosmetic Trust Fund.
142 7. The Grants and Donations Trust Fund.
143 8. The Medical Quality Assurance Trust Fund.
144 9. The Nursing Student Loan Forgiveness Trust Fund.
145 10. The Planning and Evaluation Trust Fund.
146 11. The Radiation Protection Trust Fund.
147 (m) Within the Department of Highway Safety and Motor
148 Vehicles, the DUI Programs Coordination Trust Fund.
149 (n) Within the Department of Legal Affairs, the Crimes
150 Compensation Trust Fund.
151 (o) Within the Department of Management Services:
152 1. The Administrative Trust Fund.
153 2. The Architects Incidental Trust Fund.
154 3. The Bureau of Aircraft Trust Fund.
155 4. The Florida Facilities Pool Working Capital Trust Fund.
156 5. The Grants and Donations Trust Fund.
157 6. The Police and Firefighters’ Premium Tax Trust Fund.
158 7. The Public Employees Relations Commission Trust Fund.
159 8. The State Personnel System Trust Fund.
160 9. The Supervision Trust Fund.
161 10. The Working Capital Trust Fund.
162 (p) Within the Department of Revenue:
163 1. The Additional Court Cost Clearing Trust Fund.
164 2. The Administrative Trust Fund.
165 3. The Certification Program Trust Fund.
166 4. The Fuel Tax Collection Trust Fund.
167 5. The Local Alternative Fuel User Fee Clearing Trust Fund.
168 6. The Local Option Fuel Tax Trust Fund.
169 7. The Motor Vehicle Rental Surcharge Clearing Trust Fund.
170 8. The Motor Vehicle Warranty Trust Fund.
171 9. The Oil and Gas Tax Trust Fund.
172 10. The Operations Trust Fund.
173 11. The Severance Tax Solid Mineral Trust Fund.
174 12. The State Alternative Fuel User Fee Clearing Trust
176 13. All taxes levied on motor fuels other than gasoline
177 levied pursuant to the provisions of s. 206.87 (1)(a).
178 (q) Within the Department of State:
179 1. The Records Management Trust Fund.
180 2. The trust funds administered by the Division of
181 Historical Resources.
182 (r) Within the Department of Transportation, all income
183 derived from outdoor advertising and overweight violations which
184 is deposited in the State Transportation Trust Fund.
185 (s) Within the Department of Veterans’ Affairs:
186 1. The Grants and Donations Trust Fund.
187 2. The Operations and Maintenance Trust Fund.
188 3. The State Homes for Veterans Trust Fund.
189 (t) Within the Division of Administrative Hearings, the
190 Administrative Trust Fund.
191 (u) Within the Fish and Wildlife Conservation Commission:
192 1. The Conservation and Recreation Lands Program Trust
194 2. The Florida Panther Research and Management Trust Fund.
195 3. The Land Acquisition Trust Fund.
196 4. The Marine Resources Conservation Trust Fund, with the
197 exception of those fees collected for recreational saltwater
198 fishing licenses as provided in s. 379.354 .
199 (v) Within the Florida Public Service Commission, the
200 Florida Public Service Regulatory Trust Fund.
201 (w) Within the Justice Administrative Commission, the
202 Indigent Criminal Defense Trust Fund.
203 (x) Within the Office of Financial Regulation of the
204 Financial Services Commission:
205 1. The Administrative Trust Fund.
206 2. The Anti-Fraud Trust Fund.
207 3. The Financial Institutions’ Regulatory Trust Fund.
208 4. The Regulatory Trust Fund.
209 (3) Subsection (1) does The enumeration of the foregoing
210 moneys or trust funds shall not prohibit the applicability of s.
211 215.24 should the Governor determine that for the reasons
212 mentioned in s. 215.24 the money or trust funds should be exempt
213 herefrom, as it is the purpose of this law to exempt income from
214 its force and effect when, by the operation of this law, federal
215 matching funds or contributions or private grants to any trust
216 fund would be lost to the state.
217 (4) (5) There is appropriated from the proper respective
218 trust funds from time to time such sums as may be necessary to
219 pay to the General Revenue Fund the service charges imposed by
220 this section.
221 Section 2. Paragraph (b) of subsection (9) of section
222 527.23, Florida Statutes, is amended to read:
223 527.23 Marketing orders; referendum requirements;
226 (b) The collected assessments shall be deposited into the
227 General Inspection Trust Fund and shall be used for the sole
228 purpose of implementing the marketing order for which the
229 assessment was collected. Four Three percent of all income of a
230 revenue nature deposited in this fund, including transfers from
231 any subsidiary accounts thereof and any interest income, shall
232 be deposited in the General Revenue Fund pursuant to chapter
233 215. The department is not subject to the procedures found in s.
234 287.057 in the expenditure of these funds. However, the director
235 of the Division of Marketing and Development shall file with the
236 internal auditor of the department a certification of conditions
237 and circumstances justifying each contract or agreement entered
238 into without competitive bidding.
239 Section 3. Subsection (1) of section 570.20, Florida
240 Statutes, is amended to read:
241 570.20 General Inspection Trust Fund.—
242 (1) All donations and all inspection fees and other funds
243 authorized and received from whatever source in the enforcement
244 of the inspection laws administered by the department shall be
245 paid into the General Inspection Trust Fund of Florida, which is
246 created in the office of the Chief Financial Officer. All
247 expenses incurred in carrying out the provisions of the
248 inspection laws shall be paid from this fund as other funds are
249 paid from the State Treasury. A percentage of all revenue
250 deposited in this fund, including transfers from any subsidiary
251 accounts, shall be deposited in the General Revenue Fund
252 pursuant to chapter 215, except that funds collected for
253 marketing orders shall pay at the rate of 4 3 percent.
254 Section 4. Paragraph (a) of subsection (7) of section
255 601.15, Florida Statutes, is amended to read:
256 601.15 Advertising campaign; methods of conducting; excise
257 tax; emergency reserve fund; citrus research.—
258 (7) All excise taxes levied and collected under the
259 provisions of this chapter shall be paid into the State Treasury
260 on or before the 15th day of each month; such moneys shall be
261 accounted for in a special fund to be designated as the Florida
262 Citrus Advertising Trust Fund, and all moneys in such fund are
263 hereby appropriated to the Department of Citrus for the
264 following purposes:
265 (a) Four Three percent of all income of a revenue nature
266 deposited in this fund, including transfers from any subsidiary
267 accounts thereof and any interest income, shall be deposited in
268 the General Revenue Fund pursuant to chapter 215.
269 Section 5. The amendments to sections 215.20, 527.23,
270 570.20, and 601.15, Florida Statutes, made by this act apply to
271 all service charges deposited into the General Revenue Fund on
272 or after July 1, 2009.
273 Section 6. This act shall take effect July 1, 2009.