reglab/statecodes huggingface dataset:
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.30 - Tax on tobacco products; exemptions.

210.30 Tax on tobacco products; exemptions.—
(1) A tax is hereby imposed upon all tobacco products in this state and upon any person engaged in business as a distributor thereof at the rate of 25 percent of the wholesale sales price of such tobacco products. Such tax shall be imposed at the time the distributor:
(a) Brings or causes to be brought into this state from without the state tobacco products for sale;
(b) Makes, manufactures, or fabricates tobacco products in this state for sale in this state; or
(c) Ships or transports tobacco products to retailers in this state, to be sold by those retailers.
(2) A tax is hereby imposed upon the use or storage by consumers of tobacco products in this state and upon such consumers at the rate of 25 percent of the cost of such tobacco products. The tax imposed by this subsection shall not apply if the tax imposed by subsection (1) on such tobacco products has been paid. This tax shall not apply to the use or storage of tobacco products in quantities of less than 1 pound in the possession of any one consumer.
(3) Any tobacco product with respect to which a tax has once been imposed under this part shall not again be subject to tax under this part.
(4) No tax shall be imposed by this part upon tobacco products not within the taxing power of the state under the Commerce Clause of the United States Constitution.
(5) The exemptions provided for cigarettes under s. 210.04(4) shall also apply to tobacco products under this part.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.31 - Payment of taxes by electronic funds transfer.

210.31 Payment of taxes by electronic funds transfer.—The Secretary of Business and Professional Regulation may require a distributor who sells tobacco products within the state to remit by electronic funds transfer any tax imposed under s. 210.30 if the taxpayer is subject to the tax and if the total of such taxes the distributor paid in the prior year amounted to $50,000 or more.
History.—s. 3, ch. 89-153; s. 27, ch. 89-356; s. 18, ch. 94-218; s. 7, ch. 99-7.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.35 - Distributor’s license required; application; out-of-state applicant.

210.35 Distributor’s license required; application; out-of-state applicant.—
(1) No person shall engage in the business of selling or dealing in tobacco products as a distributor in any place of business in this state without first having received a license from the division to engage in such business at the place of business. Every application for such license shall be made on a form prescribed by the division and shall state the name and address of the applicant; if the applicant is a firm, partnership, or association, the name and address of each of its members; if the applicant is a corporation, the name and address of each of its officers; the address of its principal place of business; the place where the business to be licensed is to be conducted; and such other information as the division may require for the purpose of the administration of this part.
(2) A person outside this state who ships or transports tobacco products to retailers in this state, to be sold by those retailers, may make application for license as a distributor, be granted such a license by the division, and thereafter be subject to all the provisions of this part and entitled to act as a licensed distributor.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.40 - License fees; surety bond; application for each place of business.

210.40 License fees; surety bond; application for each place of business.—Each application for a distributor’s license shall be accompanied by a fee of $25. The application shall also be accompanied by a corporate surety bond issued by a surety company authorized to do business in this state, conditioned for the payment when due of all taxes, penalties, and accrued interest which may be due the state. The bond shall be in the sum of $1,000 and in a form prescribed by the division. Whenever it is the opinion of the division that the bond given by a licensee is inadequate in amount to fully protect the state, the division shall require an additional bond in such amount as is deemed sufficient. A separate application for a license shall be made for each place of business at which a distributor proposes to engage in business as a distributor under this part, but an applicant may provide one bond in an amount determined by the division for all applications made by the distributor.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.405 - Initial temporary permits for other tobacco products.

210.405 Initial temporary permits for other tobacco products.—When a person has filed a completed application which does not on its face disclose any reason for denying a permit for other tobacco products under s. 210.40, the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation shall issue a temporary initial permit of the same type and series for which the application has been submitted, which is valid for all purposes under this chapter.
(1) A temporary initial permit shall be valid for up to 90 days and may be extended by the division for up to an additional 90 days for good cause. The division may at any time during such period grant or deny the permit applied for, notwithstanding s. 120.60.
(2) A temporary initial permit expires and may not be continued or extended beyond the date the division denies the permit applied for; beyond 14 days after the date the division approves the permit applied for; beyond the date the applicant pays the permit fee and the division issues the permit applied for; or beyond the date the temporary permit otherwise expires by law, whichever date occurs first.
(3) Each applicant seeking a temporary initial permit for other tobacco products shall pay to the division for such permit a fee of $25.
(4) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.
History.—ss. 1, 3, ch. 91-131; s. 19, ch. 94-218; s. 4, ch. 2000-323.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.45 - Issuance, expiration, and display of licenses; license not transferable.

210.45 Issuance, expiration, and display of licenses; license not transferable.—Upon receipt of an application in proper form and payment of the required license fee, the division shall, unless otherwise provided by this part, issue to the applicant a license which shall permit the applicant to engage in business as a distributor at the place of business shown on the license. Each license shall expire on June 30 following its date of issue unless sooner revoked by the division or unless the business for which the license was issued is transferred. In either case, the holder of the license shall immediately surrender it to the division. Each license shall be prominently displayed on the premises covered by the license. No license shall be transferable to any other person.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.50 - Revocation or suspension of license.

210.50 Revocation or suspension of license.—
(1) The division is authorized upon sufficient cause appearing of the violation of any of the provisions of this part by any distributor licensed under this part to revoke the license of the distributor.
(2) The division may suspend for a reasonable period of time, in its discretion, the license of any distributor issued under the provisions of this part for the same causes and under the same limitations as are authorized for license revocation.
(3) No distributor whose license for any place of business has been revoked shall engage in business under this part at such place of business, after the revocation, until a new license is issued. No distributor whose license for any place of business has been revoked shall be permitted to have the license renewed or to obtain an additional license for any other place of business for a period of 6 months after the date such revocation becomes final.
(4) In lieu of the suspension or revocation of licenses, the division may impose civil penalties against holders of licenses for violations of this part or rules relating thereto. No civil penalty so imposed shall exceed $1,000 for each offense, and all amounts collected shall be deposited with the Chief Financial Officer to the credit of the General Revenue Fund. If the holder of the license fails to pay the civil penalty, his or her license shall be suspended for such period of time as the division may specify.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 1103, ch. 95-147; s. 182, ch. 2003-261.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.51 - Renewal of permit.

210.51 Renewal of permit.—
(1) A permit may be renewed after its expiration only by filing with the division a delinquent application for approval and upon payment of a penalty of $20 for each month or part of a month of such delinquency. A permit not renewed within 60 days after its expiration date shall be canceled by the division unless the permit is involved in litigation. However, the division may allow a permittee to renew a permit after the 60-day period for good and sufficient cause.
(2) Any fee or penalty collected under the provisions of this section shall be deposited into the Alcoholic Beverage and Tobacco Trust Fund.
History.—ss. 2, 3, ch. 91-131; s. 5, ch. 2000-323.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.60 - Books, records, and invoices to be kept and preserved; inspection by agents of division.

210.60 Books, records, and invoices to be kept and preserved; inspection by agents of division.—Every distributor shall keep in each licensed place of business complete and accurate records for that place of business, including itemized invoices of tobacco products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of tobacco products made, except sales to an ultimate consumer. Such records shall show the names and addresses of purchasers and other pertinent papers and documents relating to the purchase, sale, or disposition of tobacco products. When a licensed distributor sells tobacco products exclusively to ultimate consumers at the addresses given in the license, no invoice of those sales shall be required, but itemized invoices shall be made of all tobacco products transferred to other retail outlets owned or controlled by that licensed distributor. All books, records and other papers, and other documents required by this section to be kept shall be preserved for a period of at least 3 years after the date of the documents, as aforesaid, or the date of the entries thereof appearing in the records, unless the division, in writing, authorizes their destruction or disposal at an earlier date. At any time during usual business hours, duly authorized agents or employees of the division may enter any place of business of a distributor and inspect the premises, the records required to be kept under this part, and the tobacco products contained therein to determine whether all the provisions of this part are being fully complied with. Refusal to permit such inspection by a duly authorized agent or employee of the division shall be grounds for revocation of the license. Every person who sells tobacco products to persons other than an ultimate consumer shall render with each sale an itemized invoice showing the seller’s name and address, the purchaser’s name and address, the date of sale, and all prices and discounts. The seller shall preserve legible copies of all such invoices for 3 years from the date of sale. Every retailer shall produce itemized invoices of all tobacco products purchased. The invoices shall show the name and address of the seller and the date of purchase. The retailer shall preserve a legible copy of each such invoice for 3 years from the date of purchase. Invoices shall be available for inspection by authorized agents or employees of the division at the retailer’s place of business. Any records required by this section may be kept in an electronic or a paper format.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 52, ch. 87-224; s. 4, ch. 91-429; s. 3, ch. 2021-135.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.65 - Penalties for tax evasion.

210.65 Penalties for tax evasion.—
(1) Any distributor or any other person who fails, neglects, or refuses to comply with, or violates the provisions of, this part or the rules promulgated by the division under this part, is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(2) Any retailer who purchases tobacco products from a distributor not licensed under the provisions of this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(3) Any distributor or any other person who has been convicted of a violation of this part and is thereafter convicted of a further violation of this part shall, upon conviction of said further offense, be guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 53, ch. 87-224; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.67 - Refunds.

210.67 Refunds.—Where tobacco products, on which the tax imposed by this part has been reported and paid, or which have been reported for the purpose of determining and imposing the tax for the privilege of doing business under the provisions of this part and on which the tax has been paid, are sold, shipped, or transported by the distributor to retailers, distributors, or ultimate consumers outside the state, or are returned to the manufacturer by the distributor or destroyed by the distributor, a refund or credit of such tax shall be made to the distributor.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.70 - Disposition of funds.

210.70 Disposition of funds.—As collections from the taxes imposed under this part are received by the division, it shall pay the same into the General Revenue Fund.
History.—s. 1, ch. 85-141; s. 20, ch. 86-269; s. 1, ch. 86-286; s. 4, ch. 91-429.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 210 - Tax on Tobacco Products › Part II - Tax on Tobacco Products Other Than Cigarettes or Cigars (Ss. 210.25-210.75) › 210.75 - Administration.

210.75 Administration.—
(1) The division, under the applicable rules of the Department of Management Services, shall have the power to employ such employees and assistants and to incur such other expenses as may be necessary for the administration of this part within the limits of an appropriation for the operation of the Department of Business and Professional Regulation as may be authorized by the General Appropriations Act.
(2) The division has authority to adopt rules pursuant to ss. 120.536(1) and 120.54 to enforce the provisions of this part.
History.—s. 1, ch. 85-141; s. 1, ch. 86-286; s. 4, ch. 91-429; s. 82, ch. 92-279; s. 55, ch. 92-326; s. 20, ch. 94-218; s. 19, ch. 98-200.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.025 - Gas production tax; basis and rate of tax.

211.025 Gas production tax; basis and rate of tax.—An excise tax is hereby levied upon every person who severs gas in the state for sale, transport, profit, or commercial use. Except as otherwise provided in this part, the tax shall be levied on the basis of the entire production of gas in this state, including any royalty interest. Such tax shall accrue at the time the gas is severed and shall be a lien on production regardless of the place of sale, to whom sold, or by whom used and regardless of the fact that delivery of the gas may be made outside the state.
(1) The amount of tax shall be determined by the volume, in mcf, of gas produced and sold or used by a producer during the month, measured at the point where the gas is identifiable as to kind and quality and is capable of being transported for further use or processing, subject to the gas tax rate established in this section. For each fiscal year, the gas tax rate shall be the gas base rate times the gas base rate adjustment for the fiscal year, as calculated by the department under subsection (3).
(2) The gas base rate shall be $0.171 per mcf.
(3)(a) On or before May 15, 1987, and annually thereafter, the department shall determine the gas base rate adjustment and the resulting gas tax rate for the fiscal year beginning on the following July 1.
(b) The gas base rate adjustment for the fiscal year is a fraction, the numerator of which is the annual average of the gas fuels producer price index, Commodity Code 053, as calculated and published by the United States Department of Labor, Bureau of Labor Statistics, for the previous calendar year, and the denominator of which is 1109.0.
(c) The department shall provide the gas base rate adjustment and the gas tax rate for the fiscal year, as determined under this subsection, to affected producers by written notice mailed on or before June 1.
(d) If the index used to determine the gas base rate adjustment is substantially revised, or if the base year for the index is changed, the department shall make appropriate adjustment to the method used to determine the gas base rate adjustment to ensure a result which is reasonably consistent with the result which would have been obtained had the index not been revised or the base year changed.
(e) If the gas fuels producer price index is discontinued, a comparable index shall be adopted by the department by rule.
(4) Gas production shall be measured or determined by meter readings from meters showing 100 percent of the full volume of gas produced and shall be expressed in mcf.
(5) The tax imposed under this section shall be administered, collected, and enforced by the department.
(6) This section applies only to native gas as defined in s. 377.19.
History.—s. 3, ch. 86-178; s. 21, ch. 2000-158; s. 7, ch. 2000-210; s. 3, ch. 2013-205.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.0251 - Credit for contributions to eligible nonprofit scholarship-funding organizations.

211.0251 Credit for contributions to eligible nonprofit scholarship-funding organizations.—There is allowed a credit of 100 percent of an eligible contribution made to an eligible nonprofit scholarship-funding organization under s. 1002.395 against any tax due under s. 211.02 or s. 211.025. However, a credit allowed under this section may not exceed 50 percent of the tax due on the return the credit is taken. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. The provisions of s. 1002.395 apply to the credit authorized by this section.
History.—s. 2, ch. 2010-24.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.0252 - Credit for contributions to the New Worlds Reading Initiative.

1
211.0252 Credit for contributions to the New Worlds Reading Initiative.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to the New Worlds Reading Initiative under s. 1003.485 against any tax due under s. 211.02 or s. 211.025. However, the combined credit allowed under this section and s. 211.0251 may not exceed 50 percent of the tax due on the return on which the credit is taken. If the combined credit allowed under this section and s. 211.0251 exceeds 50 percent of the tax due on the return, the credit must first be taken under s. 211.0251. Any remaining liability must be taken under this section, but may not exceed 50 percent of the tax due. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 1003.485 applies to the credit authorized by this section.
History.—s. 2, ch. 2021-193.
1
Note.—Section 12, ch. 2021-193, provides that “[t]he Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under s. 120.54(4), Florida Statutes, for the purpose of implementing provisions related to the New Worlds Reading Initiative Tax Credit created by this act. Notwithstanding any other law, emergency rules adopted under this section are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.”
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.0253 - Credit for contributions to eligible charitable organizations.

1
211.0253 Credit for contributions to eligible charitable organizations.—Beginning January 1, 2022, there is allowed a credit of 100 percent of an eligible contribution made to an eligible charitable organization under s. 402.62 against any tax due under s. 211.02 or s. 211.025. However, the combined credit allowed under this section and s. 211.0251 may not exceed 50 percent of the tax due on the return on which the credit is taken. If the combined credit allowed under this section and s. 211.0251 exceeds 50 percent of the tax due on the return, the credit must first be taken under s. 211.0251. Any remaining liability must be taken under this section, but may not exceed 50 percent of the tax due. For purposes of the distributions of tax revenue under s. 211.06, the department shall disregard any tax credits allowed under this section to ensure that any reduction in tax revenue received which is attributable to the tax credits results only in a reduction in distributions to the General Revenue Fund. Section 402.62 applies to the credit authorized by this section.
History.—s. 16, ch. 2021-31.
1
Note.—Section 51, ch. 2021-31, provides that:
“(1) The Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules pursuant to s. 120.54(4), Florida Statutes, for the purpose of implementing:
“(a) The amendment made by this act to s. 212.06, Florida Statutes;
“(b) The provisions related to the Strong Families Tax Credit created by this act; and
“(c) The provisions related to the Florida Internship Tax Credit Program created by this act.
“(2) Notwithstanding any other law, emergency rules adopted pursuant to subsection (1) are effective for 6 months after adoption and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules.
“(3) This section shall take effect upon this act becoming a law and expires January 1, 2025.”
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.026 - Sulfur production tax; basis and rate of tax.

211.026 Sulfur production tax; basis and rate of tax.—An excise tax is hereby levied upon every person who severs sulfur in this state for sale, transport, storage, profit, or commercial use. Except as otherwise provided in this part, such tax shall be levied on the basis of the entire production of sulfur in this state, including any royalty interest. Such tax shall accrue at the time of severance of the gas from which the sulfur is produced and shall be a lien on production regardless of the place of sale, to whom sold, or by whom used and regardless of the fact that delivery may be made outside the state.
(1) The amount of tax shall be determined by the long tons of sulfur produced or recovered by a producer during the month from the hydrogen sulfide gas contained in oil or gas production from a well, measured at the point where the sulfur is in its molten, elemental state, and is capable of being sold, delivered, transported, or stored, subject to the sulfur tax rate established in this section. For each fiscal year, the sulfur tax rate shall be the sulfur base rate times the sulfur base rate adjustment for the fiscal year, as calculated by the department under subsection (3).
(2) The sulfur base rate shall be $2.71 per long ton.
(3)(a) On or before May 15, 1987, and annually thereafter, the department shall determine the sulfur base rate adjustment and the resulting sulfur tax rate for the fiscal year beginning on the following July 1.
(b) The sulfur base rate adjustment is a fraction, the numerator of which is the annual average of the sulfur producer price index, Commodity Code 06130272.99, as calculated and published by the United States Department of Labor, Bureau of Labor Statistics, for the previous calendar year, and the denominator of which is 100.0.
(c) The department shall provide the sulfur base rate adjustment and the sulfur tax rate for the fiscal year, as determined under this subsection, to affected producers by written notice mailed on or before June 1.
(d) If the index used to determine the sulfur base rate adjustment is substantially revised, or if the base year for the index is changed, the department shall make appropriate adjustment to the method used to determine the sulfur base rate adjustment to ensure a result which is reasonably consistent with the result which would have been obtained had the index not been substantially revised or the base year changed.
(e) If the sulfur producer price index is discontinued, a comparable index shall be selected by the department and adopted by rule.
(4) Sulfur production shall be measured and expressed in long tons.
(5) The tax imposed under this section shall be administered, collected, and enforced by the department.
History.—s. 4, ch. 86-178; s. 22, ch. 2000-158; s. 8, ch. 2000-210.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.027 - Exemptions.

211.027 Exemptions.—The following on-shore production is not subject to any tax imposed under this part:
(1) Oil or gas production used for lease operations on the lease or unit where produced.
(2) Gas returned to a horizon or horizons in the field where produced, either through wells on the lease from which produced or wells on other leases.
(3) Gas vented or flared directly into the atmosphere, provided such gas is not otherwise sold.
History.—s. 5, ch. 86-178; s. 71, ch. 96-323; s. 2, ch. 2008-5.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.04 - Assessment upon escaped oil; claims against same.

211.04 Assessment upon escaped oil; claims against same.—
(1) When any regular monthly report required from taxpayers by this chapter does not disclose the actual source of any oil taxable under this chapter, but does show such oil to have escaped from a well or wells and to have been recovered from streams, lakes, ravines, or other natural depression; it shall be the duty of the department to collect, in addition to the excise tax herein imposed, an additional amount equal to 12.5 percent of the gross value of such escaped oil. The department shall hold such additional collection in a special escrow account for a period of 12 months from the date of the collections, during which time any person or persons, who claim to be the rightful owner or owners of any royalty interest in the escaped oil, may present proper and satisfactory proof of such ownership to the department. If the department shall be satisfied as to the ownership of such escaped oil, then it shall pay to such claimant or claimants a proportionate part of such additional collection held in escrow, according to their proper interest or interests. No payment to any claimant shall be made, however, before it is approved by the Department of Legal Affairs or before it is ordered by any court having proper jurisdiction.
(2) After the lapse of 12 months from the date of any additional collection, if no claim or claims have been made to it, or to the balance remaining of it after the payment by the department of any claim or claims, the department shall distribute the additional collection or any balance of it in the same manner as is herein provided for the distribution of the tax imposed by this chapter.
History.—s. 4, ch. 22784, 1945; s. 4, ch. 23883, 1947; ss. 11, 21, 35, ch. 69-106.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.06 - Oil and Gas Tax Trust Fund; distribution of tax proceeds.

211.06 Oil and Gas Tax Trust Fund; distribution of tax proceeds.—All taxes, interest, and penalties imposed under this part shall be collected by the department and placed in a special fund designated the “Oil and Gas Tax Trust Fund.”
(1) There is hereby annually appropriated a sufficient amount from the Oil and Gas Tax Trust Fund for the Chief Financial Officer to refund any overpayments that have been properly approved.
(2) The remaining proceeds in the Oil and Gas Tax Trust Fund shall be distributed monthly by the department and shall be paid into the State Treasury as follows:
(a) To the credit of the General Revenue Fund of the state:
1. Seventy-five percent of the proceeds from the oil production tax imposed under s. 211.02(1)(c).
2. Sixty-three and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).
3. Sixty-seven and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.
4. Sixty-seven and one-half percent of the proceeds of the tax on sulfur imposed under s. 211.026.
(b) To the credit of the general revenue fund of the board of county commissioners of the county where produced, subject to the service charge imposed under chapter 215:
1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).
2. Twenty percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).
3. Twenty percent of the proceeds from the tax on gas imposed under s. 211.025.
4. Twenty percent of the proceeds from the tax on sulfur imposed under s. 211.026.
(c) To the credit of the Minerals Trust Fund:
1. Twelve and one-half percent of the proceeds from the tax on oil imposed under s. 211.02(1)(c).
2. Sixteen and one-half percent of the proceeds from the tax on small well oil, tertiary oil, and mature field recovery oil imposed under s. 211.02(1)(a) and (b).
3. Twelve and one-half percent of the proceeds from the tax on gas imposed under s. 211.025.
4. Twelve and one-half percent of the proceeds from the tax on sulfur imposed under s. 211.026.
History.—s. 6, ch. 22784, 1945; s. 6, ch. 23883, 1947; s. 2, ch. 61-119; s. 1, ch. 65-146; ss. 21, 35, ch. 69-106; s. 13, ch. 83-137; s. 6, ch. 86-178; s. 8, ch. 87-96; s. 1, ch. 94-197; s. 183, ch. 2003-261; s. 17, ch. 2005-2; s. 32, ch. 2010-5; s. 7, ch. 2012-32.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.075 - Payment of tax; returns; filing requirements; estimated tax declarations.

211.075 Payment of tax; returns; filing requirements; estimated tax declarations.—
(1) The tax on oil production shall be due and payable on or before the 25th day of the month following the month production occurred. The tax on gas production and the tax on sulfur production shall be due and payable on or before the 25th day of the second month following the end of each calendar quarter.
(2) Each producer shall file a return prescribed by the department listing the kind and quality of taxable products, the source and county of production, and the location of all oil or gas wells from which taxable products were produced. The return shall be filed on or before the last day prescribed for payment of the tax and shall be signed and verified under oath by the producer or the producer’s authorized representative.
(a) The return shall include a statement of the tax due under this part and such other information as the department may reasonably require.
(b) A return shall be filed even though no tax is due. Any tax, penalty, or interest due shall be remitted with the return.
(3)(a) Each person subject to the tax under s. 211.025 or s. 211.026 shall file, on a form prescribed by the department, a declaration of estimated tax on or before the 25th day of the month following the month production occurred and shall remit to the department an amount equal to 90 percent of the estimated tax.
(b) The declaration may be amended under rules prescribed by the department, and the installment due shall be increased or decreased to reflect the change in estimated tax occasioned by the amendment.
(c) The department may provide for credit of any overpayment of amounts due under this part which the department determines to have been made against the installment required under this subsection.
(d) Any estimated tax paid for a month shall be deemed assessed upon the last date for payment of the tax under subsection (1).
(4) If any due date prescribed by this section falls on a Saturday, Sunday, or state or federal holiday, the last date prescribed for filing or payment shall be the next day which is not a Saturday, Sunday, or holiday. The date of receipt by the department, or the postmark date if mailed, shall determine the timeliness of payment or filing.
(5) The department may grant an extension of time for payment, or filing of a return, upon written request submitted on or before the due date.
History.—s. 7, ch. 86-178.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.09 - Collection of tax; duties of producer, operator, and purchaser.

211.09 Collection of tax; duties of producer, operator, and purchaser.—
(1)(a) The tax levied under this part is imposed upon the producer of the taxable product in proportion to the producer’s ownership of the taxable product at the time of severance. The tax shall constitute a first lien on production until paid, whether or not the taxable product is in possession of the producer or any purchaser.
(b) Except as otherwise provided by law, the operator shall collect the tax by deducting the proportionate amount of tax due from amounts due each producer and withholding the tax so deducted from any payments made to producers. Any operator who sells taxable products on the open market, or who uses or disposes of them in any manner, except in lease operations on the lease where produced, shall deduct the amount of tax imposed under this part from any amounts due interest owners and withhold the tax so deducted from any payments made to the interest owners.
(c) When taxable products are sold under contracts requiring the purchaser to pay the owners of the taxable products directly, the operator shall not be required to deduct the tax. In this event, the purchaser shall collect the tax by deducting it from the amount due the owners and withholding it from payments made to each of the owners. Nothing in this paragraph shall release the operator from any recordkeeping or reporting requirements imposed under this part.
(2)(a) The person required by this section to deduct and withhold the tax imposed under this part shall make remittance of the tax to the department, as provided in this part.
(b) Any person who fails to deduct, withhold, or remit the tax as required by this part is liable for payment of the full amount of tax, and the department shall proceed to collect the tax, together with any interest or penalties, from such person as if such person were the producer.
(c) When the title to any taxable product is in dispute or whenever any payments are being withheld on account of litigation or other reason, the amount of tax imposed by this part shall be deducted, withheld, and remitted to the department, as required by this section.
History.—s. 9, ch. 22784, 1945; s. 9, ch. 23883, 1947; ss. 21, 35, ch. 69-106; s. 9, ch. 86-178.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.13 - Tax exclusive.

211.13 Tax exclusive.—No other excise or license tax, in addition to the tax provided in this part, may be imposed by the state or by a county, municipality, drainage district, or road, school, or other taxing district within this state upon any person who produces in any manner any taxable product by taking it from the earth or water of this state. The value of land for ad valorem tax purposes shall not be increased by reason of the location thereon of any producing oil or gas equipment or machinery used in and around any oil or gas well which is actually used in the operation thereof or because there may be taxable products under the surface of the land.
History.—s. 13, ch. 22784, 1945; s. 13, ch. 23883, 1947; s. 19, ch. 72-360; s. 1, ch. 77-102; s. 11, ch. 86-178.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.18 - Records.

211.18 Records.—It shall be the duty of the clerk of the circuit court to keep a record book to be provided by the board of county commissioners of the county for the purpose of accepting for record any subsurface owner’s interest in real estate of said county and any owner of subsurface interest in the lands of said county may register with the clerk the name of such owner, his or her address, the description of the land in which the owner has subsurface interest and such recording shall entitle such subsurface owner to notice by registered mail with return receipt requested of nonpayment of taxes by the surface owner, sale of tax certificates affecting the surface of said lands, application for tax deed of the surface interest and any foreclosure proceedings against said lands for unpaid taxes thereon, and no tax deed nor foreclosure proceedings shall affect such subsurface owner’s interest if the notice hereby provided for is not given. For the clerk’s services in registering such subsurface owner’s interest as herein provided, the clerk shall receive a fee of $1, plus the fee per page for recording now provided by law. Where an owner of a subsurface interest or interests has registered with the clerk of the circuit court of the county in which said subsurface interest is located, the name of such owner, his or her address, and the description of the land in which the owner has subsurface interests pursuant to the provisions of chapter 22784, Acts of 1945, such registration shall be and operate as a registration of his or her subsurface interests and shall entitle the owner thereof to the notices and immunities hereinabove provided the same as if such owner had registered with said clerk his or her subsurface interests under and pursuant to this chapter.
History.—s. 14, ch. 22784, 1945; s. 14, ch. 23883, 1947; s. 1106, ch. 95-147.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part I - Tax on Production of Oil and Gas (Ss. 211.01-211.25) › 211.25 - Tax crimes; punishment for violation of this part.

211.25 Tax crimes; punishment for violation of this part.—
(1) Any person who willfully fails to file a return or keep books or records on production of taxable products, or who files a fraudulent return, or who willfully fails or refuses to produce books or records, or who willfully violates any provision of this part or any rule adopted by the department under this part is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083.
(2) Any person who withholds tax due under this part and willfully fails to make remittance as required by this part, or who purports to make payments due under this part but willfully fails to do so because the remittance fails to clear the bank or depository institution against which it is drawn, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 12, ch. 86-178; s. 81, ch. 87-6; s. 50, ch. 87-101; s. 18, ch. 91-224.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part II - Tax on Severance of Solid Minerals (Ss. 211.30-211.34) › 211.3108 - Exemptions.

211.3108 Exemptions.—The following solid minerals shall not be subject to the tax imposed by this part:
(1) Solid minerals which are sold to governmental agencies in this state, including cities and counties.
(2) Solid minerals, except phosphate rock and heavy minerals, upon which the sales tax is ultimately paid to the state under chapter 212.
(3) Solid minerals which are extracted by the owner of the site of severance for the purpose of improving the site of severance, provided the site of severance is subject to a restoration or reclamation program which has been approved by the appropriate state or local governmental entity.
(4) Solid minerals, except phosphate rock, which are severed solely for direct application in agricultural uses.
History.—s. 3, ch. 81-35.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part II - Tax on Severance of Solid Minerals (Ss. 211.30-211.34) › 211.335 - Tax crimes; punishment for violation of this part.

211.335 Tax crimes; punishment for violation of this part.—
(1) Any person who willfully fails to file a return or keep books and records on production of taxable products, or who files a grossly false or fraudulent return, or who willfully fails or refuses to produce books and records, or who willfully violates any provision of this part, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
(2) Any person who fails to make remittance of the tax as required by this part, or who purports to make payments due under this part but willfully fails to do so because the remittance fails to clear the bank or depository institution against which it is drawn, is guilty of a felony of the third degree, punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
History.—s. 98, ch. 87-6.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 211 - Tax on Production of Oil and Gas and Severance of Solid Minerals › Part II - Tax on Severance of Solid Minerals (Ss. 211.30-211.34) › 211.34 - Local ordinances not preempted.

211.34 Local ordinances not preempted.—Nothing in this act shall be deemed to preempt local ordinances that impose stricter land reclamation standards.
History.—s. 5, ch. 75-40.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 212 - Tax on Sales, Use, and Other Transactions › 212.01 - Short Title.

212.01 Short title.—This chapter shall be known as the “Florida Revenue Act of 1949” and the taxes imposed herein shall be in addition to all other taxes imposed by law.
History.—s. 1, ch. 26319, 1949.
2023 Florida Statutes › Title XIV - Taxation and Finance › Chapter 212 - Tax on Sales, Use, and Other Transactions › 212.03055 - Super Majority Vote Required for Levy at Rate in Excess of 2 Percent Under Ch. 95-290.

212.03055 Super majority vote required for levy at rate in excess of 2 percent under ch. 95-290.—A special taxing district may not levy a tax under chapter 95-290, Laws of Florida, at a rate in excess of 2 percent unless the levy of such tax is approved by a super majority (a majority plus one) vote of the members of the governing body of the county in which the special taxing district is located.
History.—s. 2, ch. 95-290.