215.20 Certain income and certain trust funds to contribute to the General Revenue Fund.—
(1) A service charge of 8 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, is hereby appropriated from all income of a revenue nature deposited in all trust funds except those enumerated in s. 215.22. Income of a revenue nature shall include all earnings received or credited by such trust funds, including the interest or benefit received from the investment of the principal of such trust funds as may be permitted by law. This provision shall be construed in favor of the General Revenue Fund in each instance. All such appropriations shall be deposited in the General Revenue Fund.
(2) Notwithstanding the provisions of subsection (1), the trust funds of the Department of Citrus and the Department of Agriculture and Consumer Services, including funds collected in the General Inspection Trust Fund for marketing orders and in the Florida Citrus Advertising Trust Fund, shall be subject to a 4 percent service charge, which is hereby appropriated to the General Revenue Fund. This subsection does not apply to the Citrus Inspection Trust Fund, the Florida Forever Program Trust Fund, the Market Improvements Working Capital Trust Fund, the Pest Control Trust Fund, the Plant Industry Trust Fund, or other funds collected in the General Inspection Trust Fund in the Department of Agriculture and Consumer Services.
(3) Subsection (1) does not prohibit the applicability of s. 215.24 should the Governor determine that for the reasons mentioned in s. 215.24 the money or trust funds should be exempt herefrom, as it is the purpose of this law to exempt income from its force and effect when, by the operation of this law, federal matching funds or contributions or private grants to any trust fund would be lost to the state.
(4) There is appropriated from the proper respective trust funds from time to time such sums as may be necessary to pay to the General Revenue Fund the service charges imposed by this section.
Cited 8 times | Published | Florida 2nd District Court of Appeal
...Section 601.15(7)(a) provides: Two per cent of all income of a revenue nature deposited in this fund, including transfers from any subsidiary accounts thereof, shall be deposited in the General Revenue Fund in lieu of the service charge provided for in § 215.20; provided, however, that if any moneys are withdrawn from the trust fund for investment, such 2 per cent shall not again be charged against said moneys when they are redeposited in the trust fund....
...(Emphasis added.) Initially, we note that the attorney general has addressed the issue raised in this appeal. 1979 Op.Att'y Gen.Fla. 079-110 (Dec. 19, 1979). The attorney general's opinion did not consider the effect of section 601.15(7)(a), Florida Statutes (1981), but instead construed sections 215.20 and 215.22 to conclude that interest from investment accounts generally were not subject to the deduction....
...See § 206.47(2); § 206.45(1), Fla.Stat. When effectuating its obligation in this regard, the Board acts as the fiscal agent of the counties. State ex rel. Hester v. State Board of Administration, 158 Fla. 567 , 30 So.2d 356 (1947). The present dispute began when DOR retained the section 215.20(1), Florida Statutes (1983), service charge for the state, and declined to transmit this portion of the constitutional gas tax proceeds to the Board....
Gerald A. Lewis Comptroller Tallahassee QUESTION: Are earnings on investments that are reinvested rather than deposited in the State Treasury subject to a deduction according to s. 215.20 , F....
...S.? SUMMARY: Until legislatively or judicially determined otherwise, earnings on investments or reinvestments made or held by an affected state agency pursuant to ss. 215.44 - 215.53 , F. S., are not subject to the 4-percent deduction for the pro rata share of the cost of general government described in and required by s. 215.20 , F. S., to be made from the moneys and trust funds described and listed in s. 215.22 , F. S., and paid into the General Revenue Fund. Your question is answered in the negative. Section 215.20 , F.S., provides that certain moneys and trust funds enumerated in s....
...from funds not immediately needed for their operational expenses. The Department of Banking and Finance has promulgated Rule 3A-40.101 (1), F.A.C., which provides inter alia that the 4-percent service charge is assessed on net receipts pursuant to ss. 215.20 and 215.22 ....
...o paid are calculated or determined on the basis of the sums of such tax, revenue collections, and deposits made by or for a particular agency or fund. No law has been drawn to my attention that makes any provision for the deduction provided for in ss. 215.20 and 215.22 , F....
...ency or fund for whom the Board of Administration rendered such investment services. Section 215.22 , as amended, in effect, states that only those moneys and trust funds described therein are the moneys or funds from which the deduction required by s. 215.20 is to be made. In sum, no statutory authority exists authorizing or requiring the deduction prescribed in ss. 215.20 and 215.22 to be made from investments or earnings on investments held by the agency or funds referred to in those sections....
...1974). Implied authority cannot exist in the absence of some express grant of authority or the express imposition of a duty. See 67 C.J.S. Officers ss. 190, 192, and AGO's 075-120 and 078-101. The statutes specifically direct the deduction required by s. 215.20 , F....
...rnings on investments or reinvestments made or held by an affected state agency pursuant to ss. 215.44 - 215.53 , F. S., are not subject to the 4-percent deduction for the pro rata share of the cost of general government described in and required by s. 215.20 , F....
...nd maintenance of roads and bridges within the respective counties. Section 16(d) prohibits the use by the legislature of the proceeds for any other purpose. See State v. Florida State Improvement Commission, 160 Fla. 230 , 34 So.2d 443, 449 (1948). Section 215.20(1), Florida Statutes (1983) provides in part: A service charge of 6 percent, representing the estimated pro rata share of the cost of general government paid from the General Revenue Fund, shall be deducted from the moneys and trust funds enumerated in s....
...The funds subject to this service charge are listed in Section 215.22, and Chapter 83-339 amends Section 215.22 to add the Gas Tax Collection Trust Fund to the list. Appellee brought suit for declaratory judgment, asserting that the application of Sections 215.20 and 215.22 to the constitutional gas tax proceeds violates the Florida Constitution....
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