SPECIAL PUBLICATION NO. 27


result in discharge to the surface water of the U.S. (this includes "waters
of the state"). The NPDES permit is required even for intermittent dis-
charges (Mark Latch, DER, personal communication, 1984).


 PEAT REVENUE AND TAXATION


 by
 Kenneth M. Campbell

 The volume of peat sales in the state of Florida generally increased
from 1972 to 1978 (Figure 23). During the same period the value of peat
also increased. The value and tonnage fluctuated from 1978 through
1981 prior to a rather drastic decrease in 1982. In 1982, the quantity
dropped 25 percent from the estimated tonnage (Boyle and Hendry,
1984) and 24 percent from the previous year. The 1982 value was 47
percent below the predicted level (Boyle and Hendry, 1984) and 45 per-
cent less than 1981. Figure 23 reflects these trends as compiled by the
U.S. Bureau of Mines.
 The differences between the predicted and actual numbers for peat
mining in Florida is significant in two important ways. First, the differ-
ences reflect the recent recession which had a tremendous effect on the
mineral industries as a whole, with greatly declined production and
value. Secondly, future revenue estimates for peat from the Florida
Department of Revenue are based on the trends of the recent past. The
recently released 1982 figures may indicate a drastic change in the trend
and may require a significant alteration of the previously predicted peat
values for 1983- 1984 which were $3.9 million (Figure 23). The peat
industry may rebound to its previous levels. However, in light of a 1982
value of $1.575 million, it seems highly unlikely that a value of $3.9
million would be achieved in 1983- 1984.
 Currently, the vast majority of peat sales in Florida are wholesale and
for agricultural purposes and, as such, are exempt from state sales taxes.
Some peat products are used in potted plants and sales taxes are col-
lected on retail sales of the potted plants. However, the value of the peat
and the tax upon that value are not separated from the value and tax on
the total sale. Thus, the amount of tax arising from retail sale of peat
cannot be determined. Also, there are no records for sales tax applied to
peat based potting soils (L. Voorhies, Department of Revenue, personal
communication, 1983). As a result, there is no way of estimating the
current tax income derived from the exploitation of peat resources in the
state of Florida.
 Estimated tax revenues derived from the imposition of a severance tax
on peat could be determined from the revised predicted values for the
near future. The Florida Department of Revenue does not currently have
such an estimate available.