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THE BILL ITSELF

SB 2506

Fuel Taxes

VERSION S 2506 Filed · BACK TO THE SUMMARY · OFFICIAL RECORD

underlined language is being added; struck language is being deleted. Line numbers are the Legislature's own — the same ones amendments cite.

Florida Senate - 2026 SB 2506 By the Committee on Appropriations 576-02997-26 20262506__
1 A bill to be entitled
2 An act relating to fuel taxes; amending s. 206.606,
3 F.S.; revising the distribution of the proceeds of the
4 fuel sales tax; amending s. 206.9945, F.S.; revising
5 the transfer of funds received and collected into the
6 Fuel Tax Collection Trust Fund; providing an effective
7 date.
9 Be It Enacted by the Legislature of the State of Florida:
11 Section 1. Subsection (1) of section 206.606, Florida
12 Statutes, is amended to read:
13 206.606 Distribution of certain proceeds.—
14 (1) Moneys collected pursuant to ss. 206.41(1)(g) and
15 206.87(1)(e) shall be deposited in the Fuel Tax Collection Trust
16 Fund. Such moneys, after deducting the refunds granted pursuant
17 to s. 206.41 and the administrative costs incurred by the
18 department in collecting, administering, enforcing, and
19 distributing the tax, which administrative costs may not exceed
20 2 percent of collections, shall be distributed monthly to the
21 State Transportation Trust Fund, except that:
22 (a) A sum equal to 0.5 percent of moneys collected $6.30
23 million shall be transferred to the Fish and Wildlife
24 Conservation Commission in each fiscal year and deposited in the
25 Invasive Plant Control Trust Fund to be used for aquatic plant
26 management, including nonchemical control of aquatic weeds,
27 research into nonchemical controls, and enforcement activities.
28 The commission shall allocate at least $1 million of such funds
29 to the eradication of melaleuca.
30 (b) A sum equal to 0.2 percent of moneys collected
31 Annually, $2.5 million shall be transferred to the State Game
32 Trust Fund in the Fish and Wildlife Conservation Commission and
33 used for recreational boating activities and freshwater
34 fisheries management and research. The transfers must be made in
35 equal monthly amounts beginning on July 1 of each fiscal year.
36 The commission shall annually determine where unmet needs exist
37 for boating-related activities, and may fund such activities in
38 counties where, due to the number of vessel registrations,
39 sufficient financial resources are unavailable.
40 1. A minimum of $1.25 million shall be used to fund local
41 projects to provide recreational channel marking and other
42 uniform waterway markers, public boat ramps, lifts, and hoists,
43 marine railways, and other public launching facilities, derelict
44 vessel removal, and other local boating-related activities. In
45 funding the projects, the commission shall give priority
46 consideration to:
47 a. Unmet needs in counties having populations of 100,000 or
48 less.
49 b. Unmet needs in coastal counties having a high level of
50 boating-related activities from individuals residing in other
51 counties.
52 2. The remaining sum $1.25 million may be used for
53 recreational boating activities and freshwater fisheries
54 management and research.
55 3. The commission may adopt rules to administer a Florida
56 Boating Improvement Program.
58 The commission shall prepare and make available on its Internet
59 website an annual report outlining the status of its Florida
60 Boating Improvement Program, including the projects funded, and
61 a list of counties whose needs are unmet due to insufficient
62 financial resources from vessel registration fees.
63 (c) A sum equal to 1.15 0.65 percent of moneys collected
64 pursuant to s. 206.41(1)(g) shall be transferred to the
65 Agricultural Emergency Eradication Trust Fund.
66 (d) A sum equal to 1.15 percent of moneys collected $13.4
67 million in fiscal year 2007-2008 and each fiscal year thereafter
68 of the moneys attributable to the sale of motor and diesel fuel
69 at marinas shall be transferred from the Fuel Tax Collection
70 Trust Fund to the Marine Resources Conservation Trust Fund in
71 the Fish and Wildlife Conservation Commission.
72 Section 2. Subsection (1) of section 206.9945, Florida
73 Statutes, is amended to read:
74 206.9945 Funds collected; disposition; department
75 authority.—
76 (1) The department shall deposit all funds received and
77 collected by it under this part into the Fuel Tax Collection
78 Trust Fund to be transferred, less the costs of administration
79 and less the service charges to be deducted pursuant to s.
80 215.20, as follows:
81 (a) Moneys collected pursuant to s. 206.9935(1) and tax
82 revenues collected pursuant to s. 207.003 at the rates specified
83 in s. 206.9935(3) shall be transferred to the Florida Coastal
84 Protection Trust Fund as provided in s. 376.11;
85 (b) Moneys collected pursuant to s. 206.9935(2) shall be
86 transferred to the Water Quality Assurance Trust Fund as
87 provided in s. 376.307; and
88 (c) The first $150 million of moneys collected pursuant to
89 s. 206.9935(3), less any refunds granted under s. 206.9942,
90 shall be transferred to the Inland Protection Trust Fund as
91 provided in s. 376.3071. All remaining moneys collected pursuant
92 to s. 206.9935(3) shall be deposited into the General Revenue
93 Fund. This paragraph does not apply to moneys collected pursuant
94 to s. 207.003 and transferred pursuant to paragraph (a).
95 Section 3. This act shall take effect July 1, 2026.