Loading chat...
FL S0652
Bill
AI Summary
- Imposes an excise tax of 12.5 cents per gallon on every bottled water operator that extracts water from Florida's state waters for bottling and sale, excluding those using public water systems
- Tax proceeds must be deposited in the Wastewater Treatment and Stormwater Management Revolving Loan Trust Fund, with priority given to projects connecting onsite sewage systems to central sewerage systems
- Bottled water operators must file monthly returns with the Department of Revenue by the 25th of each month, detailing total water extracted, source, county, and facility locations
- Unpaid taxes accrue interest at 12% per year, with delinquency penalties of 10% per month (up to 50%) on unpaid tax and an additional 30% penalty for substantial underpayments exceeding 35% of total tax due
- Criminal penalties include a first-degree misdemeanor for willful failure to file returns or keep records, and a third-degree felony for willfully withholding tax payments or submitting bad remittances
Legislative Description
Bottled Water Excise Tax
Last Action
Died in Environment and Natural Resources
4/30/2021
Committee Referrals
Environment and Natural Resources1/28/2021
Full Bill Text
No bill text available