FL S1746

Replaces the term "petroleum products" with "pollutant" throughout Florida's excise tax code and simplifies the definition to exclude products for human application or ingestion.

Reduces excise tax rates on pollutants: sets coastal protection tax at 2 cents per barrel, water quality tax at 2 cents per barrel, and inland protection tax at 80 cents per barrel (eliminating previous variable rates based on fund balances).

Eliminates automatic fund deposits to the Coastal Protection Trust Fund and Water Quality Assurance Trust Fund, redirecting most excise tax revenues to the General Revenue Fund instead.

Repeals six separate taxes and fees: gross receipts tax on drycleaning facilities (s. 376.70), tax on perchloroethylene production (s. 376.75), waste tire fees (s. 403.718), lead-acid battery fees (s. 403.7185), and motor vehicle warranty enforcement fees (s. 681.117).

Removes exemptions and special provisions for solvents, lead-acid batteries, and motor oil from the excise tax structure, and deletes service charge deductions from the Fuel Tax Collection Trust Fund.