FL S0930

Imposes a state excise tax of $0.001 per gallon on water extracted from Florida's waters for commercial or industrial use, with exemptions for public water supply utilities, agricultural producers, and water used in building facilities.

Requires extractors to file monthly tax returns by the 25th of each month with the Department of Revenue, signed under oath, reporting total water extracted, sources, extraction locations, and other required information.

Tax proceeds deposited into the Water Protection and Sustainability Program Trust Fund must be used for geological surveys to monitor water health and for saltwater intrusion prevention and management.

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

Creates criminal penalties for willful violations as first-degree misdemeanors and third-degree felonies for willfully withholding and failing to remit taxes owed, with enforcement authority granted to the Department of Revenue including audit, assessment, lien, and warrant collection powers.