October 22, 2020
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Bill No. 0444
Amendment No. 850939
Senate House

1Representative(s) Greenstein offered the following:
3     Amendment (with title amendment)
4     On page 82, between lines 7 and 8,
8     Section 18.  Section 403.1839, Florida Statutes, is created
9to read:
10     403.1839  Toilet paper use fee.--
11     (1)  As used in this section, the term:
12     (a)  "Consumer" means a person who purchases toilet tissue
13for use with no intent to resell.
14     (b)  "Dealer" means a person who sells toilet tissue to a
16     (c)  "Department" means the Department of Environmental
18     (2)  Beginning October 1, 2005, a fee of 2 cents per roll
19shall be imposed on toilet tissue sold in this state.  The fee
20shall be collected by dealers and remitted monthly to the
21Department of Revenue.
22     (3)  All fees collected shall be state funds at the moment
23of collection. A person who, with intent to unlawfully deprive
24or defraud the state of its moneys or the use or benefit
25thereof, fails to remit fees collected pursuant to this section
26commits theft of state funds, punishable to the same extent
27provided in s. 212.15(2).
28     (4)  The proceeds of the fee shall be distributed in
29accordance with this section. For the purpose of this section,
30the proceeds of the fee include all funds received by the
31Department of Revenue under this section, including interest and
32penalties on delinquent fees. The Department of Revenue shall
33determine the amount that must be reserved for its
34administrative costs.
35     (5)  The Department of Revenue shall administer, collect,
36enforce, and audit the fee authorized under this section and,
37for such purpose, has the same authority that is provided for
38the administration, collection, enforcement, and auditing of the
39general state sales tax imposed under chapter 212 except as
40otherwise provided in this section. The provisions of chapter
41212 regarding the authority to audit and make assessments, the
42keeping of books and records, and interest and penalties on
43delinquent fees are applicable.  The fee may not be included in
44computing estimated taxes under s. 212.11.  The limitations on
45determining and assessing taxes provided in s. 95.091 apply to
46the determination and assessment of the fee imposed by this
48     (6)  In addition to expenditures authorized for
49administrative costs under subsection (4), the Department of
50Revenue and the department may employ persons and incur other
51expenses for which funds are appropriated by the Legislature.
52The Department of Revenue and the department may adopt rules and
53prescribe forms as necessary to administer this section.  The
54Department of Revenue may establish audit procedures, recover
55administrative costs, and assess delinquent fees, penalties, and
57     (7)  The proceeds of the fee shall be deposited in the
58Wastewater Treatment and Stormwater Management Revolving Loan
59Trust Fund created by s. 403.1835.  In any year in which a
60federal capitalization grant is received by the department for
61the Wastewater Treatment and Stormwater Management Revolving
62Loan Trust Fund, the proceeds of the fee shall first be used to
63provide the state's matching share of the federal grant for use
64as provided by s. 403.1835.  All remaining proceeds of the fee
65shall be used as provided by s. 403.1838.
68================= T I T L E  A M E N D M E N T =================
69     On page 8, line 16,
70remove:  all of said line
72and insert:  
74providing for legislative review; creating s. 403.1839,
75F.S.; providing definitions; imposing a fee on toilet
76paper sold in this state; requiring dealers to collect the
77fee; providing a criminal penalty for failure by a dealer
78to remit the fee; providing for administration and
79enforcement by the Department of Revenue; authorizing
80rulemaking by the Department of Revenue and the Department
81of Environmental Protection; providing for use of the
82proceeds of the fee for administrative costs of the
83Department of Revenue; providing for deposit of the
84proceeds of the fee in the Wastewater Treatment and
85Stormwater Management Revolving Loan Trust Fund
86administered by the Department of Environmental
87Protection; providing for use of proceeds of the fee
88deposited into the trust fund; providing an

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