FL S0560

Creates a comprehensive natural gas fuel tax system effective January 1, 2019, with excise taxes of 4 cents per motor fuel equivalent gallon, plus additional state and local taxes ranging from 1-9.2 cents per gallon depending on type.

Establishes licensing requirements for natural gas fuel retailers, including a $5 annual license fee and monthly reporting requirements, with penalties of $200 per month for unlicensed operation until December 31, 2018, then 25 percent of assessed taxes thereafter.

Defines motor fuel equivalent gallons for compressed natural gas (5.66 pounds), liquefied natural gas (6.06 pounds), and liquefied petroleum gas (1.35 gallons) to standardize taxation across fuel types.

Provides exemptions from natural gas fuel tax for federal and state government use, agricultural purposes, local government vehicles, and residential refueling devices at primary residences.

Creates a natural gas fuel fleet vehicle rebate program within the Department of Agriculture and Consumer Services offering up to $25,000 per vehicle ($250,000 annually) covering up to 50 percent of conversion or incremental purchase costs for qualifying commercial and governmental fleets.