FL S1540

Designates the Department of Revenue as the agency responsible for negotiating and executing a motor fuel tax agreement between Florida and the Seminole Tribe of Florida

Authorizes refunds of state motor fuel taxes paid by the Tribe on fuel sales at on-reservation retail operations owned by the Tribe

Requires the Tribe to sell motor fuels at prevailing retail prices and adopt its own tribal tax on motor fuel sales

Mandates that tribal motor fuel tax revenue be used exclusively for construction, reconstruction, and maintenance of roads, streets, parking facilities, and bridges on the reservation

Removes state and local government financial responsibility for road infrastructure activities performed by the Tribe under the agreement