FL S0798

Imposes an excise tax of 12.5 cents per gallon on bottled water operators who extract water from Florida's waters and bottle or package it for sale, excluding water from public water systems.

Tax proceeds are deposited into the Wastewater Treatment and Stormwater Management Revolving Loan Trust Fund and must be used for grants and loans to local governments for sewerage projects, with priority for connecting septic systems to central sewerage.

Bottled water operators must file monthly returns by the 25th of each month reporting total water extracted, extraction sources, counties, facility locations, and other required information.

Establishes penalties including 12 percent annual interest on unpaid taxes, delinquency penalties of 10 percent per month (capped at 50 percent) if tax is due, and a 30 percent penalty for substantial underpayments exceeding 35 percent of monthly tax due.

Authorizes the Department of Revenue to audit records, assess deficiencies, issue tax warrants, and levy tax executions; establishes criminal penalties including first-degree misdemeanor for willful violations and third-degree felony for willfully failing to remit withheld taxes.