December 09, 2019
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The Florida Statutes

The 2001 Florida Statutes

Title XIV
Taxation And Finance
Chapter 215
Financial Matters: General Provisions
View Entire Chapter
Section 215.20, Florida Statutes 2001

215.20  Certain income and certain trust funds to contribute to the General Revenue Fund.--

(1)  A service charge of 7 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, shall be deducted from all income of a revenue nature deposited in all trust funds except those enumerated in s. 215.22. Income of a revenue nature shall include all earnings received or credited by such trust funds, including the interest or benefit received from the investment of the principal of such trust funds as may be permitted by law. This provision shall be construed in favor of the General Revenue Fund in each instance. All such deductions shall be deposited in the General Revenue Fund.

(2)  Notwithstanding the provisions of subsection (1), funds collected for peanut, soybean, or tobacco marketing orders pursuant to 1chapter 570 and the Florida Citrus Advertising Trust Fund shall be subject to a 3-percent service charge, to be deposited in the General Revenue Fund.

(3)  A service charge of 0.3 percent shall be deducted from income of a revenue nature deposited in the trust funds enumerated in subsection (4). Income of a revenue nature shall include all earnings received or credited by such trust funds, including the interest or benefit received from the investment of the principal of such trust funds as may be permitted by law. This provision shall be construed in favor of the General Revenue Fund in each instance. All such deductions shall be deposited in the General Revenue Fund.

(4)  The income of a revenue nature deposited in the following described trust funds, by whatever name designated, is that from which the deductions authorized by subsection (3) shall be made:

(a)  The Fuel Tax Collection Trust Fund created by s. 206.875.

(b)  All income derived from outdoor advertising and overweight violations which is deposited in the State Transportation Trust Fund created by s. 206.46.

(c)  All taxes levied on motor fuels other than gasoline levied pursuant to the provisions of s. 206.87(1)(a).

(d)  The State Alternative Fuel User Fee Clearing Trust Fund established pursuant to s. 206.879(1).

(e)  The Local Alternative Fuel User Fee Clearing Trust Fund established pursuant to s. 206.879(2).

(f)  The Cigarette Tax Collection Trust Fund created by s. 210.20.

(g)  The Nonmandatory Land Reclamation Trust Fund established pursuant to s. 211.3103.

(h)  The Phosphate Research Trust Fund established pursuant to s. 211.3103.

(i)  The Land Reclamation Trust Fund established pursuant to s. 211.32(1)(f).

(j)  The Educational Certification and Service Trust Fund created by s. 231.30.

(k)  The trust funds administered by the Division of Historical Resources of the Department of State.

(l)  The Marine Resources Conservation Trust Fund created by s. 370.0608, with the exception of those fees collected for recreational saltwater fishing licenses as provided in s. 370.0605.

(m)  The Local Option Fuel Tax Trust Fund created pursuant to s. 336.025.

(n)  The Florida Public Service Regulatory Trust Fund established pursuant to s. 350.113.

(o)  The State Game Trust Fund established by s. 372.09.

(p)  The Special Disability Trust Fund created by s. 440.49.

(q)  The Workers' Compensation Administration Trust Fund created by s. 440.50(1)(a).

(r)  The Employment Security Administration Trust Fund created by s. 443.211(1).

(s)  The Special Employment Security Administration Trust Fund created by s. 443.211(2).

(t)  The Professional Regulation Trust Fund established pursuant to s. 455.219.

(u)  The Speech-Language Pathology and Audiology Trust Fund.

(v)  The Division of Licensing Trust Fund established pursuant to s. 493.6117.

(w)  The Division of Florida Land Sales, Condominiums, and Mobile Homes Trust Fund established pursuant to s. 498.019.

(x)  The trust fund of the Division of Hotels and Restaurants, as defined in s. 509.072, with the exception of those fees collected for the purpose of funding of the hospitality education program as stated in s. 509.302.

(y)  The trust funds administered by the Division of Pari-mutuel Wagering and the Florida Quarter Horse Racing Promotion Trust Fund.

(z)  The General Inspection Trust Fund and subsidiary accounts thereof, unless a different percentage is authorized by s. 570.20.

(aa)  The Florida Citrus Advertising Trust Fund created by s. 601.15(7), including transfers from any subsidiary accounts thereof, unless a different percentage is authorized in that section.

(bb)  The Agents and Solicitors County Tax Trust Fund created by s. 624.506.

(cc)  The Insurance Commissioner's Regulatory Trust Fund created by s. 624.523.

(dd)  The Financial Institutions' Regulatory Trust Fund established pursuant to s. 655.049.

(ee)  The Crimes Compensation Trust Fund established pursuant to s. 960.21.

(ff)  The Records Management Trust Fund established pursuant to s. 257.375.

(gg)  The Alcoholic Beverage and Tobacco Trust Fund established pursuant to s. 561.025.

(hh)  The Health Care Trust Fund established pursuant to s. 408.16.

(ii)  The Police and Firefighters' Premium Tax Trust Fund established within the Department of Management Services.

The enumeration of the foregoing 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 the money or trust funds should be exempt herefrom, as it is the purpose of this law to exempt income from its force and effect when, by the operation of this law, federal matching funds or contributions or private grants to any trust fund would be lost to the state.

(5)  There is appropriated from the proper respective trust funds from time to time such sums as may be necessary to pay to the General Revenue Fund the service charges imposed by this section.

History.--s. 2, ch. 20890, 1941; s. 1, ch. 61-493; s. 1, ch. 63-567; s. 1, ch. 83-339; s. 10, ch. 90-110; s. 75, ch. 90-132; s. 103, ch. 91-112; s. 86, ch. 92-33; ss. 24, 59, ch. 93-120; s. 1, ch. 94-167; s. 9, ch. 95-250; s. 61, ch. 95-280; s. 128, ch. 95-417; s. 11, ch. 96-321; s. 35, ch. 96-418; s. 170, ch. 98-166; s. 70, ch. 99-255; s. 21, ch. 2001-56; s. 4, ch. 2001-225.

1Note.--Chapter 570 contains no references to marketing orders for peanuts, soybeans, or tobacco. Provisions formerly contained in ch. 573 relating to marketing orders for peanuts, soybeans, and flue-cured tobacco were repealed by s. 6, ch. 92-4, and s. 41, ch. 92-151.

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