180(6)(a) 181Beginning January 1, 2023, the proceeds of all taxes, interest, and penalties imposed under this section are exempt from the general revenue service charge provided in s. 208215.20, 209and such proceeds shall be paid into the State Treasury as follows:2211. 222To the credit of the State Park Trust Fund, 25.5 percent.
2332. 234To the credit of the General Revenue Fund of the state, 35.7 percent.
2473. 248For payment to counties in proportion to the number of tons of phosphate rock produced from a phosphate rock matrix located within such political boundary, 12.8 percent. The department shall distribute this portion of the proceeds annually based on production information reported by the producers on the annual returns for the taxable year. Any such proceeds received by a county shall be used only for phosphate-related expenses.
3154. 316For payment to counties that have been designated as a rural area of opportunity pursuant to s. 333288.0656 334in proportion to the number of tons of phosphate rock produced from a phosphate rock matrix located within such political boundary, 10.0 percent. The department shall distribute this portion of the proceeds annually based on production information reported by the producers on the annual returns for the taxable year. Payments under this subparagraph shall be made to the counties unless the Legislature by special act creates a local authority to promote and direct the economic development of the county. If such authority exists, payments shall be made to that authority. 4245. 425To the credit of the Nonmandatory Land Reclamation Trust Fund, 6.2 percent.
4376. 438To the credit of the Phosphate Research Trust Fund of the Department of Education, 6.2 percent.
4547. 455To the credit of the Minerals Trust Fund, 3.6 percent.
465(b) 466Notwithstanding paragraph (a), from July 1, 2015, until December 31, 2022, the proceeds of all taxes, interest, and penalties imposed under this section are exempt from the general revenue service charge provided in s. 500215.20, 501and such proceeds shall be paid to the State Treasury as follows:5131. 514To the credit of the State Park Trust Fund, 22.8 percent.
5252. 526To the credit of the General Revenue Fund of the state, 31.9 percent.
5393. 540For payment to counties pursuant to subparagraph (a)3., 11.5 percent.
5504. 551For payment to counties pursuant to subparagraph (a)4., 8.9 percent.
5615. 562To the credit of the Nonmandatory Land Reclamation Trust Fund, 16.1 percent.
5746. 575To the credit of the Phosphate Research Trust Fund of the Department of Education, 5.6 percent.
5917. 592To the credit of the Minerals Trust Fund, 3.2 percent.
602(c) 603For purposes of this section, “phosphate-related expenses” means those expenses that provide for infrastructure or services in support of the phosphate industry, including environmental education, reclamation or restoration of phosphate lands, maintenance and restoration of reclaimed lands and county-owned environmental lands which were formerly phosphate lands, community infrastructure on such reclaimed lands and county-owned environmental lands which were formerly phosphate lands, and similar expenses directly related to support of the industry.
