Bill Text: FL S1366 | 2013 | Regular Session | Introduced
Bill Title: Rental Car Surcharges
Spectrum: Partisan Bill (Democrat 1-0)
Status: (Failed) 2013-05-03 - Died in Community Affairs [S1366 Detail]
Download: Florida-2013-S1366-Introduced.html
Florida Senate - 2013 SB 1366 By Senator Thompson 12-01196-13 20131366__ 1 A bill to be entitled 2 An act relating to rental car surcharges; amending s. 3 212.0606, F.S.; authorizing counties to impose an 4 additional surcharge on the lease or rental of motor 5 vehicles; requiring a referendum; providing procedures 6 and requirements for imposing a local surcharge; 7 providing for the effective date of a local surcharge; 8 providing for the distribution and use of funds 9 collected from local surcharges; providing procedures 10 for collection; providing exceptions; providing an 11 effective date. 12 13 Be It Enacted by the Legislature of the State of Florida: 14 15 Section 1. Section 212.0606, Florida Statutes, is amended 16 to read: 17 212.0606 Rental car surcharge.— 18 (1) A surcharge of $2$2.00per day or any part of a day is 19 imposed upon the lease or rental of a motor vehicle licensed for 20 hire and designed to carry fewerlessthan nine passengers, 21 regardless of whether such motor vehicle is licensed in this 22 stateFlorida. The surcharge appliestoonly to the first 30 23 days of the term of any lease or rental. The surcharge is 24 subject to all applicable taxes imposed by this chapter. 25 (2)(a) Notwithstanding s.the provisions of section212.20, 26 and less costs of administration, 80 percent of the proceeds of 27 this surcharge shall be deposited in the State Transportation 28 Trust Fund, 15.75 percent of the proceeds of this surcharge 29 shall be deposited in the Tourism Promotional Trust Fund created 30 in s. 288.122, and 4.25 percent of the proceeds of this 31 surcharge shall be deposited in the Florida International Trade 32 and Promotion Trust Fund. As used inFor the purposes ofthis 33 subsection, “proceeds” of the surcharge means all funds 34 collected and received by the department under this subsection 35section, including interest and penalties on delinquent 36 surcharges. The department shall provide the Department of 37 Transportation rental car surcharge revenue information for the 38 previous state fiscal year by September 1 of each year. 39 (b) Notwithstanding any other provision of law, in fiscal 40 year 2007-2008 and each year thereafter, the proceeds deposited 41 in the State Transportation Trust Fund shall be allocated on an 42 annual basis in the Department of Transportation’s work program 43 to each department district, except the Turnpike District. The 44 amount allocated for each district shall be based upon the 45 amount of proceeds attributed to the counties within each 46 respective district. 47 (3)(a) In addition to the surcharge imposed under 48 subsection (1), a county may provide by ordinance, to be 49 approved by countywide referendum, for the imposition of a local 50 surcharge of $3 per day or any part of a day upon the lease or 51 rental of a motor vehicle licensed for hire and designed to 52 carry fewer than nine passengers, regardless of whether such 53 motor vehicle is licensed in this state. The local surcharge may 54 apply only to the first 30 days of the term of any lease or 55 rental. The local surcharge does not apply to the lease or 56 rental of a motor vehicle by a person for the period required 57 for a motor vehicle owned by the person to undergo maintenance 58 or repair. The person must provide a receipt for the cost of the 59 maintenance or repair services and documentation that the person 60 owns the motor vehicle undergoing maintenance or repair. The 61 local surcharge is subject to all applicable taxes imposed by 62 this chapter. 63 (b) If the ordinance authorizing the imposition of the 64 local surcharge is approved by such referendum, a certified copy 65 of the ordinance shall be furnished by the county to the 66 department within 10 days after such approval, but no later than 67 November 16 before the effective date of the local surcharge. 68 The notice must specify the period during which the local 69 surcharge will be in effect and must include a copy of the 70 ordinance and such other information as the department may 71 require by rule. Failure to timely provide such notification to 72 the department shall result in the delay by 1 year of the 73 effective date of the local surcharge. The effective date for 74 imposition of the local surcharge shall be January 1 following 75 the year in which the ordinance was approved by referendum. A 76 local surcharge may not terminate on a date other than December 77 31. 78 (c) Any local surcharge proceeds collected by a dealer who 79 fails to report surcharge collections by county as required by 80 paragraph (4)(b) shall be deposited into the Solid Waste 81 Management Trust Fund and then transferred to the Local Option 82 Fuel Tax Trust Fund as separate from the county surcharge 83 collections accounts. The department shall distribute funds in 84 this account, less the cost of administration, using a 85 distribution factor determined for each county that levies a 86 local surcharge, based upon the county’s latest official 87 population determined pursuant to s. 186.901 and multiplied by 88 the amount of funds in the account and available for 89 distribution. 90 (d) Notwithstanding s. 212.20, and less the costs of 91 administration, the proceeds of the local surcharge imposed 92 under paragraph (a) shall be transferred to the Local Option 93 Fuel Tax Trust Fund for the purposes allowed under s. 206.60 and 94 distributed monthly by the department under s. 336.025(3)(a)1. 95 or (4)(a), except that the local surcharge proceeds shall be 96 distributed monthly by the department directly to those counties 97 that have entered into interlocal funding agreements with 98 regional transportation authorities created pursuant to chapter 99 343. As used in this subsection, “proceeds” of the local 100 surcharge means all funds collected and received by the 101 department under this subsection, including interest and 102 penalties on delinquent local surcharges. 103 (4)(3)(a) Except as provided in this section, the 104 department shall administer, collect, and enforce the surcharges 105surchargeas provided in this chapter. 106 (b) The department shall require dealers to report 107 surcharge collections according to the county to which the 108 surcharge was attributed. For purposes of this section, the 109 surcharge shall be attributed to the county where the rental 110 agreement was entered into. 111 (c) Dealers who collect the rental car surcharge shall 112 report to the department all surcharge revenues attributed to 113 the county where the rental agreement was entered into on a 114 timely filed return for each required reporting period. The 115 provisions of this chapter which apply to interest and penalties 116 on delinquent taxes shall apply to the surcharge. The surcharge 117 shall not be included in the calculation of estimated taxes 118 pursuant to s. 212.11. The dealer’s credit provided in s. 212.12 119 shall not apply to any amount collected under this section. 120 (5)(4)The surchargessurchargeimposed by this section do 121doesnot apply to a motor vehicle provided at no charge to a 122 person whose motor vehicle is being repaired, adjusted, or 123 serviced by the entity providing the replacement motor vehicle. 124 Section 2. This act shall take effect July 1, 2013.