FL H1085

Creates section 285.31, Florida Statutes, authorizing the Department of Revenue to negotiate and execute a motor fuel tax agreement with the Seminole Tribe of Florida, Inc.

Agreement must authorize refund of motor fuel taxes paid by the tribe on motor fuel sales at on-reservation retail operations owned by the tribe.

Requires the tribe to sell motor fuels at prevailing retail prices and adopt a tribal tax on motor fuel sales.

Requires the tribe to use refunded motor fuel tax revenue exclusively for construction, reconstruction, and maintenance of roads, streets, parking facilities, and bridges on the reservation.

Removes financial responsibility of the state and local governments for tribe activities funded by the motor fuel tax refund, and requires legislative ratification of the agreement by July 1, 2016.