Bill Text: FL S7104 | 2019 | Regular Session | Prefiled


Bill Title: Taxation Transparency

Spectrum: Partisan Bill (? 1-0)

Status: (N/A) 2019-04-04 - On Committee agenda-- Finance and Tax, 04/04/19, 12:30 pm, 401 Senate Building --Temporarily Postponed [S7104 Detail]

Download: Florida-2019-S7104-Prefiled.html
       Florida Senate - 2019                   (PROPOSED BILL) SPB 7104
       
       
        
       FOR CONSIDERATION By the Committee on Finance and Tax
       
       
       
       
       
       593-03568B-19                                         20197104pb
    1                        A bill to be entitled                      
    2         An act relating to taxation transparency; amending ss.
    3         39.8298, 72.011, 207.004, 213.24, 282.709, 316.545,
    4         316.550, 317.0004, 317.0006, 317.0007, 317.0008,
    5         317.0010, 317.0011, 317.0014, 317.0016, 318.15,
    6         319.14, 319.23, 319.24, 319.25, 319.27, 319.28,
    7         319.29, 319.30, 319.32, 319.323, 320.01, 320.02,
    8         320.03, 320.055, 320.06, 320.0607, 320.0609, 320.0655,
    9         320.0657, 320.0659, 320.07, 320.0705, 320.071,
   10         320.0715, 320.072, 320.08, 320.08053, 320.08056,
   11         320.08068, 320.0807, 320.0815, 320.0821, 320.0846,
   12         320.0848, 320.086, 320.089, 320.0891, 320.102, 320.13,
   13         320.131, 320.1325, 320.18, 320.27, 320.39, 320.781,
   14         322.051, 322.12, 322.135, 322.14, 322.142, 322.17,
   15         322.18, 322.21, 322.22, 322.251, 322.29, 395.003,
   16         427.0159, 605.0113, 605.0118, 605.0206, 605.0209,
   17         605.0211, 605.0212, 605.0213, 605.0707, 605.0714,
   18         605.0715, 605.0902, 605.0903, 605.0904, 605.0908,
   19         605.0909, 607.0122, 607.0124, 607.0125, 607.0128,
   20         607.0501, 607.0502, 607.1420, 607.1422, 607.1502,
   21         607.15315, 607.193, 609.02, 609.03, 609.08, 610.104,
   22         617.01201, 617.0122, 617.0124, 617.0128, 617.0501,
   23         617.0502, 617.1420, 617.1422, 617.1533, 617.1623,
   24         617.1807, 617.2006, 617.2102, 620.1109, 620.1206,
   25         620.1207, 620.1209, 620.1809, 620.1810, 620.1904,
   26         620.1906, 620.1909, 620.81054, 620.81055, 620.9003,
   27         658.23, and 1003.48, F.S.; renaming certain fees as
   28         taxes; conforming provisions to changes made by the
   29         act; deleting obsolete provisions; amending s. 125.01,
   30         F.S.; requiring counties to rename certain levies as
   31         specified taxes; providing legislative intent relating
   32         to existing county powers; amending s. 166.021, F.S.;
   33         requiring municipalities to rename certain levies as
   34         specified taxes; providing legislative intent relating
   35         to existing municipal powers; amending s. 189.011,
   36         F.S.; requiring special districts to rename certain
   37         assessments as specified taxes; providing legislative
   38         intent relating to existing special district powers;
   39         amending ss. 210.01, 210.011, 210.04, 210.1801,
   40         210.276, 212.0601, 212.0606, 320.0801, 320.08015,
   41         320.0802, 320.0804, 320.08046, and 320.081, F.S.;
   42         renaming certain surcharges as surtaxes; amending ss.
   43         213.05, 376.307, 403.718, and 403.7185, F.S.; renaming
   44         certain fees as surtaxes; amending s. 213.053, F.S.;
   45         renaming certain fees and surcharges as surtaxes;
   46         amending s. 316.2124, F.S.; renaming a certain fee as
   47         a tax and a certain surcharge as a surtax; amending
   48         ss. 395.701 and 408.07, F.S.; renaming certain
   49         assessments as taxes; repealing s. 395.7015, F.S.,
   50         relating to annual assessments on health care
   51         entities; amending s. 395.7016, F.S.; conforming a
   52         provision to changes made by the act; authorizing the
   53         Department of Revenue to adopt emergency rules;
   54         providing for expiration of such authority; providing
   55         appropriations; providing effective dates.
   56          
   57  Be It Enacted by the Legislature of the State of Florida:
   58  
   59         Section 1. Paragraph (a) of subsection (1) of section
   60  39.8298, Florida Statutes, is amended to read:
   61         39.8298 Guardian Ad Litem direct-support organization.—
   62         (1) AUTHORITY.—The Statewide Guardian Ad Litem Office
   63  created under s. 39.8296 is authorized to create a direct
   64  support organization.
   65         (a) The direct-support organization must be a Florida
   66  corporation not for profit, incorporated under the provisions of
   67  chapter 617. The direct-support organization shall be exempt
   68  from paying taxes fees under s. 617.0122.
   69         Section 2. Paragraph (a) of subsection (1) of section
   70  72.011, Florida Statutes, is amended to read:
   71         72.011 Jurisdiction of circuit courts in specific tax
   72  matters; administrative hearings and appeals; time for
   73  commencing action; parties; deposits.—
   74         (1)(a) A taxpayer may contest the legality of any
   75  assessment or denial of refund of tax, fee, surcharge, permit,
   76  interest, surtax, or penalty provided for under s. 125.0104, s.
   77  125.0108, chapter 198, chapter 199, chapter 201, chapter 202,
   78  chapter 203, chapter 206, chapter 207, chapter 210, chapter 211,
   79  chapter 212, chapter 213, chapter 220, s. 379.362(3), chapter
   80  376, s. 403.717, s. 403.718, s. 403.7185, s. 538.09, s. 538.25,
   81  chapter 550, chapter 561, chapter 562, chapter 563, chapter 564,
   82  chapter 565, chapter 624, or s. 681.117 by filing an action in
   83  circuit court; or, alternatively, the taxpayer may file a
   84  petition under the applicable provisions of chapter 120.
   85  However, once an action has been initiated under s. 120.56, s.
   86  120.565, s. 120.569, s. 120.57, or s. 120.80(14)(b), no action
   87  relating to the same subject matter may be filed by the taxpayer
   88  in circuit court, and judicial review shall be exclusively
   89  limited to appellate review pursuant to s. 120.68; and once an
   90  action has been initiated in circuit court, no action may be
   91  brought under chapter 120.
   92         Section 3. Subsection (8) is added to section 125.01,
   93  Florida Statutes, to read:
   94         125.01 Powers and duties.—
   95         (8)(a)A county that proposes to impose or increase or
   96  imposes or increases the rate of a levy, irrespective of how the
   97  rate is expressed, must rename and represent to the public the
   98  levy as follows:
   99         1.A special assessment or a non-ad valorem assessment must
  100  be renamed and represented to the public as a “special benefit
  101  tax.”
  102         2.An impact fee or mobility fee must be renamed and
  103  represented to the public as a “development impact tax.”
  104         3.A franchise fee must be renamed and represented to the
  105  public as a “franchise tax.”
  106         4.A charge to pay the cost of regulation must be renamed
  107  and represented to the public as a tax in a manner reasonably
  108  consistent with the type of regulation and charge.
  109         (b)This subsection does not affect, amend, or alter a
  110  county’s power under ss. 1(f), 1(g), or 6(e), Art. VIII of the
  111  State Constitution, under this section, or pursuant to other
  112  provisions of law as such power exists on January 1, 2020, to
  113  impose the levies identified in paragraph (a). It is the
  114  Legislature’s intent only that such levies be titled and
  115  represented to the public as taxes as provided in paragraph (a).
  116         Section 4. Subsection (10) is added to section 166.021,
  117  Florida Statutes, to read:
  118         166.021 Powers.—
  119         (10)(a)A municipality that proposes to impose or increase
  120  or imposes or increases the rate of a levy, irrespective of how
  121  the rate is expressed, must rename and represent the levy to the
  122  public as follows:
  123         1.A special assessment or a non-ad valorem assessment must
  124  be renamed and represented to the public as a “special benefit
  125  tax.”
  126         2.An impact fee or mobility fee must be renamed and
  127  represented to the public as a “development impact tax.”
  128         3.A franchise fee must be renamed and represented to the
  129  public as a “franchise tax.”
  130         4.A charge to pay the cost of regulation must be renamed
  131  and represented to the public as a tax in a manner reasonably
  132  consistent with the type of regulation and charge.
  133         (b)This subsection does not affect, amend, or alter a
  134  municipality’s power under s. 2(b), Art. VIII of the State
  135  Constitution, under this section, or pursuant to other
  136  provisions of law as such power existed on January 1, 2020, to
  137  impose the levies identified in paragraph (a). It is the
  138  Legislature’s intent only that such levies be renamed and
  139  represented to the public as taxes as provided in paragraph (a).
  140         Section 5. Subsection (4) is added to section 189.011,
  141  Florida Statutes, to read:
  142         189.011 Statement of legislative purpose and intent;
  143  special benefit taxes.—
  144         (4)(a)A special district that proposes to impose or
  145  increase or imposes or increases the rate of a special
  146  assessment or non-ad valorem assessment must rename and
  147  represent to the public the special assessment or non-ad valorem
  148  assessment as a “special benefit tax.”
  149         (b)This subsection does not affect, amend, or alter a
  150  special district’s power pursuant to other provisions of law as
  151  such power existed on January 1, 2020, to impose special
  152  assessments or non-ad valorem assessments. It is the
  153  Legislature’s intent only that such assessments be renamed and
  154  represented to the public as taxes as provided in paragraph (a).
  155         Section 6. Paragraph (a) of subsection (1) and subsection
  156  (5) of section 207.004, Florida Statutes, are amended to read:
  157         207.004 Registration of motor carriers; identifying
  158  devices; taxes fees; renewals; temporary fuel-use permits and
  159  driveaway permits.—
  160         (1)(a) No motor carrier shall operate or cause to be
  161  operated in this state any commercial motor vehicle, other than
  162  a Florida-based commercial motor vehicle that travels Florida
  163  intrastate mileage only, that uses diesel fuel or motor fuel
  164  until such carrier has registered with the department or has
  165  registered under a cooperative reciprocal agreement as described
  166  in s. 207.0281, after such time as this state enters into such
  167  agreement, and has been issued an identifying device or such
  168  carrier has been issued a permit as authorized under subsections
  169  (4) and (5) for each vehicle operated. There shall be a tax fee
  170  of $4 per year or any fraction thereof for each such identifying
  171  device issued. The identifying device shall be provided by the
  172  department and must be conspicuously displayed on the commercial
  173  motor vehicle as prescribed by the department while it is being
  174  operated on the public highways of this state. The transfer of
  175  an identifying device from one vehicle to another vehicle or
  176  from one motor carrier to another motor carrier is prohibited.
  177         (5)(a) A registered motor carrier holding a valid
  178  certificate of registration may, upon payment of the $45 tax fee
  179  per permit, secure from the department, or any wire service
  180  authorized by the department, a temporary fuel-use permit. A
  181  blank temporary fuel-use permit, before its use, must be
  182  executed by the motor carrier, in ink or type, so as to identify
  183  the carrier, the vehicle to which the permit is assigned, and
  184  the date that the vehicle is placed in and removed from service.
  185  The temporary fuel-use permit shall also show a complete
  186  identification of the vehicle on which the permit is to be used,
  187  together with the name and address of the owner or lessee of the
  188  vehicle. The endorsed temporary fuel-use permit shall then be
  189  carried on the vehicle that it identifies and shall be exhibited
  190  on demand to any authorized personnel. Temporary fuel-use
  191  permits may be transmitted to the motor carrier by electronic
  192  means and shall be completed as outlined by department personnel
  193  prior to transmittal. The motor carrier to whom a temporary
  194  fuel-use permit is issued shall be solely responsible for the
  195  proper use of the permit by its employees, consignees, or
  196  lessees. Any erasure, alteration, or unauthorized use of a
  197  temporary fuel-use permit shall render it invalid and of no
  198  effect. A motor carrier to whom a temporary fuel-use permit is
  199  issued may not knowingly allow the permit to be used by any
  200  other person or organization.
  201         (b) An unregistered motor carrier may, upon payment of the
  202  $45 tax fee, secure from any wire service authorized by the
  203  department, by electronic means, a temporary fuel-use permit
  204  that shall be valid for a period of 10 days. Such permit must
  205  show the name and address of the unregistered motor carrier to
  206  whom it is issued, the date the vehicle is placed in and removed
  207  from service, a complete identification of the vehicle on which
  208  the permit is to be used, and the name and address of the owner
  209  or lessee of the vehicle. The temporary fuel-use permit shall
  210  then be carried on the vehicle that it identifies and shall be
  211  exhibited on demand to any authorized personnel. The
  212  unregistered motor carrier to whom a temporary fuel-use permit
  213  is issued shall be solely responsible for the proper use of the
  214  permit by its employees, consignees, or lessees. Any erasure,
  215  alteration, or unauthorized use of a temporary fuel-use permit
  216  shall render it invalid and of no effect. The unregistered motor
  217  carrier to whom a temporary fuel-use permit is issued may not
  218  knowingly allow the permit to be used by any other person or
  219  organization.
  220         (c) A registered motor carrier engaged in driveaway
  221  transportation, in which the cargo is the vehicle itself and is
  222  in transit to stock inventory and the ownership of the vehicle
  223  is not vested in the motor carrier, may, upon payment of the $4
  224  tax fee, secure from the department a driveaway permit. The
  225  driveaway permits shall be issued for the period January 1
  226  through December 31. An original permit must be in the
  227  possession of the operator of each vehicle and shall be
  228  exhibited on demand to any authorized personnel. Vehicle mileage
  229  reports must be submitted by the motor carrier, and the road
  230  privilege tax must be paid on all miles operated within this
  231  state during the reporting period. All other provisions of this
  232  chapter shall apply to the holder of a driveaway permit.
  233         Section 7. Subsections (18) and (19) of section 210.01,
  234  Florida Statutes, are amended to read:
  235         210.01 Definitions.—When used in this part the following
  236  words shall have the meaning herein indicated:
  237         (18) “Unstamped package” or “unstamped cigarettes” means a
  238  package on which the surtax on cigarettes under s. 210.011
  239  surcharge and the excise or privilege tax on cigarettes under s.
  240  210.02 required by this part have not been paid, regardless of
  241  whether or not such package is stamped or marked with the
  242  indicia of any other taxing authority, or a package on which
  243  there has been affixed a counterfeit or fraudulent indicium or
  244  stamp.
  245         (19) “Stamp” or “stamps” means the indicia required to be
  246  placed on cigarette packages which evidence payment of the
  247  surtax surcharge on cigarettes under s. 210.011 and the excise
  248  or privilege tax on cigarettes under s. 210.02.
  249         Section 8. Section 210.011, Florida Statutes, is amended to
  250  read:
  251         210.011 Cigarette surtax surcharge levied; collection.—
  252         (1) A surtax surcharge, in addition to all other taxes of
  253  every kind levied by law, is levied upon the sale, receipt,
  254  purchase, possession, consumption, handling, distribution, and
  255  use of cigarettes in this state, in the following amounts,
  256  except as otherwise provided in subsections (2)-(5), for
  257  cigarettes of standard dimensions:
  258         (a) Upon all cigarettes weighing not more than 3 pounds per
  259  thousand, 5 cents on each cigarette.
  260         (b) Upon all cigarettes weighing more than 3 pounds per
  261  thousand and not more than 6 inches long, 10 cents on each
  262  cigarette.
  263         (c) Upon all cigarettes weighing more than 3 pounds per
  264  thousand and more than 6 inches long, 20 cents on each
  265  cigarette.
  266         (2) The descriptions of cigarettes contained in subsection
  267  (1) are declared to be standard as to dimensions for the purpose
  268  of levying a surtax surcharge as provided in this section. If
  269  any cigarette is received, purchased, possessed, sold, offered
  270  for sale, given away, or used which is of a size other than
  271  those standard dimensions, the cigarette is subject to a surtax
  272  surcharge at the rate of 4.2 cents on each cigarette.
  273         (3) When cigarettes as described in paragraph (1)(a) are
  274  packed in varying quantities of 20 cigarettes or fewer, except
  275  the manufacturer’s free samples authorized under s. 210.04(9),
  276  the following rates shall govern:
  277         (a) Packages containing 10 cigarettes or fewer require a
  278  surtax surcharge of 50 cents.
  279         (b) Packages containing more than 10 but not more than 20
  280  cigarettes require a surtax surcharge of $1.
  281         (4) When cigarettes as described in paragraph (1)(b) are
  282  packed in varying quantities of 20 cigarettes or fewer, except
  283  the manufacturer’s free samples authorized under s. 210.04(9),
  284  the following rates shall govern:
  285         (a) Packages containing 10 cigarettes or fewer require a
  286  surtax surcharge of $1.
  287         (b) Packages containing more than 10 but not more than 20
  288  cigarettes require a surtax surcharge of $2.
  289         (5) When cigarettes as described in paragraph (1)(c) are
  290  packed in varying quantities of 20 cigarettes or fewer, except
  291  the manufacturer’s free samples authorized under s. 210.04(9),
  292  the following rates shall govern:
  293         (a) Packages containing 10 cigarettes or fewer require a
  294  surtax surcharge of $2.
  295         (b) Packages containing more than 10 but not more than 20
  296  cigarettes require a surtax surcharge of $4.
  297         (6) This surtax surcharge shall be paid by the dealer to
  298  the division for deposit and distribution as hereinafter
  299  provided upon the first sale or transaction within the state,
  300  whether such sale or transfer is to the ultimate purchaser or
  301  consumer. The seller or dealer shall collect the surtax
  302  surcharge from the purchaser or consumer, and the purchaser or
  303  consumer shall pay the surtax surcharge to the seller. The
  304  seller or dealer is responsible for the collection of the surtax
  305  surcharge and payment of the surtax surcharge to the division.
  306  All surtaxes surcharges are due not later than the 10th day of
  307  the month following the calendar month in which they were
  308  incurred, and thereafter shall bear interest at the rate of 1
  309  percent per month. If the amount of surtax surcharge due for a
  310  given period is assessed without allocating it to any particular
  311  month, the interest begins accruing on the date of the
  312  assessment. Whenever cigarettes are shipped from outside the
  313  state to anyone other than a distributing agent or wholesale
  314  dealer, the person receiving the cigarettes is responsible for
  315  the surtax surcharge on the cigarettes and payment of the surtax
  316  surcharge to the division.
  317         (7) It is the legislative intent that the surtax surcharge
  318  on cigarettes be uniform throughout the state.
  319         (8) The surtax surcharge levied under this section shall be
  320  administered, collected, and enforced in the same manner as the
  321  excise or privilege tax imposed under s. 210.02.
  322         (9) Revenue produced from the surtax surcharge levied under
  323  this section shall be deposited into the Health Care Trust Fund
  324  within the Agency for Health Care Administration.
  325         Section 9. Subsection (9) of section 210.04, Florida
  326  Statutes, is amended to read:
  327         210.04 Construction; exemptions; collection.—
  328         (9) Agents, located within or without the state, shall
  329  purchase stamps and affix such stamps in the manner prescribed
  330  to packages or containers of cigarettes to be sold, distributed,
  331  or given away within the state, in which case any dealer
  332  subsequently receiving such stamped packages of cigarettes will
  333  not be required to purchase and affix stamps on such packages of
  334  cigarettes. However, the division may, in its discretion,
  335  authorize manufacturers to distribute in the state free sample
  336  packages of cigarettes containing not less than 2 or more than
  337  20 cigarettes without affixing any surtax surcharge and tax
  338  stamps provided copies of shipping invoices on such cigarettes
  339  are furnished, and payment of all surtaxes surcharges and taxes
  340  imposed on such cigarettes by law is made, directly to the
  341  division not later than the 10th day of each calendar month. The
  342  surtax surcharge and tax on cigarettes in sample packages shall
  343  be based on a unit in accordance with the surtaxes surcharges
  344  levied under s. 210.011(1) and the taxing provisions of s.
  345  210.02(1).
  346         Section 10. Section 210.1801, Florida Statutes, is amended
  347  to read:
  348         210.1801 Exempt cigarettes for members of recognized Indian
  349  tribes.—
  350         (1) Notwithstanding any provision of this chapter to the
  351  contrary, a member of an Indian tribe recognized in this state
  352  who purchases cigarettes on an Indian reservation for his or her
  353  own use is exempt from paying a cigarette tax and a surtax
  354  surcharge. However, such member purchasing cigarettes outside of
  355  an Indian reservation or a nontribal member purchasing
  356  cigarettes on an Indian reservation is not exempt from paying
  357  the cigarette tax or surtax surcharge when purchasing cigarettes
  358  within this state. Accordingly, the tax and surtax surcharge
  359  shall apply to all cigarettes sold on an Indian reservation to a
  360  nontribal member, and evidence of such tax or surtax surcharge
  361  shall be by means of an affixed cigarette tax and surtax
  362  surcharge stamp.
  363         (2) In order to ensure an adequate quantity of cigarettes
  364  on Indian reservations which may be purchased by tribal members
  365  who are exempt from the cigarette tax and surtax surcharge, the
  366  division shall provide recognized Indian tribes within this
  367  state with Indian-tax-and-surtax-exemption Indian-tax-and
  368  surcharge-exemption coupons as set forth in this section. A
  369  reservation cigarette seller shall present such Indian-tax-and
  370  surtax-exemption Indian-tax-and-surcharge-exemption coupons to a
  371  wholesale dealer licensed in this state in order to purchase
  372  stamped cigarettes that are exempt from the imposition of the
  373  cigarette tax and surtax surcharge. A tribal member may purchase
  374  cigarettes that are exempt from the cigarette tax and surtax
  375  surcharge from a reservation cigarette seller even though such
  376  cigarettes have an affixed cigarette tax-and-surtax tax-and
  377  surcharge stamp.
  378         (3) Indian-tax-and-surtax-exemption Indian-tax-and
  379  surcharge-exemption coupons shall be provided to the recognized
  380  governing body of each Indian tribe to ensure that each Indian
  381  tribe can obtain cigarettes that are exempt from the tax and
  382  surtax surcharge which are for the use of the tribe or its
  383  members. The Indian-tax-and-surtax-exemption Indian-tax-and
  384  surcharge-exemption coupons shall be provided to the Indian
  385  tribes quarterly. It is intended that each Indian tribe will
  386  distribute the Indian-tax-and-surtax-exemption Indian-tax-and
  387  surcharge-exemption coupons to reservation cigarette sellers on
  388  such tribe’s reservation. Only Indian tribes or reservation
  389  cigarette sellers on their reservations may redeem such Indian
  390  tax-and-surtax-exemption Indian-tax-and-surcharge-exemption
  391  coupons pursuant to this section.
  392         (a) The number of Indian-tax-and-surtax-exemption Indian
  393  tax-and-surcharge-exemption coupons to be given to the
  394  recognized governing body of each Indian tribe shall be based
  395  upon the probable demand of the tribal members on the tribe’s
  396  reservation plus the number needed for official tribal use. The
  397  annual total number of Indian-tax-and-surtax-exemption Indian
  398  tax-and-surcharge-exemption coupons to be given to the
  399  recognized governing body of each Indian tribe shall be
  400  calculated by multiplying the number of members of the tribe
  401  times five packs of cigarettes times 365.
  402         (b) Each wholesale dealer shall keep records of
  403  transactions involving Indian-tax-and-surtax-exemption Indian
  404  tax-and-surcharge-exemption coupons and shall submit appropriate
  405  documentation to the division when claiming a refund as set
  406  forth in this section. Documentation must contain at least the
  407  following information:
  408         1. The identity of the Indian tribe from which an Indian
  409  tax-and-surtax-exemption Indian-tax-and-surcharge-exemption
  410  coupon is received;
  411         2. The identity and the quantity of the product for which
  412  an Indian-tax-and-surtax-exemption Indian-tax-and-surcharge
  413  exemption coupon is provided;
  414         3. The date of issuance and the date of expiration of the
  415  Indian-tax-and-surtax-exemption Indian-tax-and-surcharge
  416  exemption coupon; and
  417         4. Any other information as the division may deem
  418  appropriate.
  419         (4)(a) An Indian tribe may purchase cigarettes for its own
  420  official use from a wholesale dealer without payment of the
  421  cigarette tax and surtax surcharge to the extent that the Indian
  422  tribe provides the wholesale dealer with Indian-tax-and-surtax
  423  exemption Indian-tax-and-surcharge-exemption coupons entitling
  424  the Indian tribe to purchase such quantities of cigarettes as
  425  allowed by each Indian-tax-and-surtax-exemption Indian-tax-and
  426  surcharge-exemption coupon without paying the cigarette tax and
  427  surtax surcharge.
  428         (b) A tribal member may purchase cigarettes for his or her
  429  own use without payment of the cigarette tax and surtax
  430  surcharge if the tribal member makes such purchase on a
  431  qualified reservation.
  432         (c) A reservation cigarette seller may purchase cigarettes
  433  for resale without payment of the cigarette tax from a wholesale
  434  dealer licensed pursuant to this chapter:
  435         1. If the reservation cigarette seller brings the
  436  cigarettes or causes them to be delivered onto a qualified
  437  reservation for resale on the reservation;
  438         2. To the extent that the reservation cigarette seller
  439  provides the wholesale dealer with Indian-tax-and-surtax
  440  exemption Indian-tax-and-surcharge-exemption coupons entitling
  441  the reservation cigarette seller to purchase such quantities of
  442  cigarettes as allowed on each Indian-tax-and-surtax-exemption
  443  Indian-tax-and-surcharge-exemption coupon without paying the
  444  cigarette tax and surtax surcharge; and
  445         3. If the cigarettes are affixed with a cigarette tax and
  446  surtax surcharge stamp.
  447         (d) A wholesale dealer may not collect the cigarette tax
  448  and surtax surcharge from any purchaser if the purchaser gives
  449  the dealer Indian-tax-and-surtax-exemption Indian-tax-and
  450  surcharge-exemption coupons that entitle the purchaser to
  451  purchase such quantities of cigarettes as allowed on each such
  452  Indian-tax-and-surtax-exemption Indian-tax-and-surcharge
  453  exemption coupon without paying the cigarette tax and surtax
  454  surcharge.
  455         (5) A wholesale dealer who has one or more Indian-tax-and
  456  surtax-exemption Indian-tax-and-surcharge-exemption coupons may
  457  file a claim for a refund with respect to any cigarette tax
  458  previously paid on cigarettes that the wholesale dealer sold
  459  without collecting the tax because the dealer accepted an
  460  Indian-tax-and-surtax-exemption Indian-tax-and-surcharge
  461  exemption coupon from a purchaser pursuant to this section.
  462         (6) If an Indian tribe enters into an agreement with the
  463  state and the Legislature approves such agreement regarding the
  464  sale and distribution of cigarettes on the tribe’s reservation,
  465  the terms of the agreement take precedence over the provisions
  466  of this section and exempt the tribe from the tax and surtax
  467  surcharge if the tax and surtax surcharge are specifically
  468  addressed in the agreement. The sale or distribution, including
  469  transportation, of any cigarettes to the tribe’s reservation
  470  shall be in accordance with the provisions of the agreement. The
  471  agreement must provide for revenue sharing between the tribe and
  472  the state relating to the imposition and collection of the taxes
  473  imposed by ss. 210.02 and 210.30 and the surtaxes surcharges
  474  imposed by ss. 210.011 and 210.276 and must, at a minimum,
  475  provide for the state to receive as revenue sharing from the
  476  tribe the full amounts of the surtaxes surcharges imposed by ss.
  477  210.011 and 210.276.
  478         Section 11. Section 210.276, Florida Statutes, is amended
  479  to read:
  480         210.276 Surtax surcharge on tobacco products.—
  481         (1) A surtax surcharge is levied upon all tobacco products
  482  in this state and upon any person engaged in business as a
  483  distributor of tobacco products at the rate of 60 percent of the
  484  wholesale sales price. The surtax surcharge shall be levied at
  485  the time the distributor:
  486         (a) Brings or causes to be brought into this state from
  487  without the state tobacco products for sale;
  488         (b) Makes, manufactures, or fabricates tobacco products in
  489  this state for sale in this state; or
  490         (c) Ships or transports tobacco products to retailers in
  491  this state, to be sold by those retailers. A surtax surcharge
  492  may not be levied on tobacco products shipped or transported
  493  outside this state for sale or use outside this state.
  494         (2) A surtax surcharge is imposed upon the use or storage
  495  by consumers of tobacco products in this state and upon such
  496  consumers at the rate of 60 percent of the wholesale sales
  497  price. The surtax surcharge imposed by this subsection does not
  498  apply if the surtax surcharge imposed by subsection (1) on such
  499  tobacco products has been paid. This surtax surcharge does not
  500  apply to the use or storage of tobacco products in quantities of
  501  less than 1 pound in the possession of any one consumer.
  502         (3) Any tobacco product with respect to which a surtax
  503  surcharge has once been imposed under this section is not again
  504  subject to surtax surcharge under this section.
  505         (4) No surtax surcharge shall be imposed by this section
  506  upon tobacco products not within the taxing power of the state
  507  under the Commerce Clause of the United States Constitution.
  508         (5) The exemptions provided for cigarettes under s.
  509  210.04(4) also apply to tobacco products subject to a surtax
  510  surcharge under this section.
  511         (6) The surtax surcharge levied under this section shall be
  512  administered, collected, and enforced in the same manner as the
  513  tax imposed under s. 210.30.
  514         (7) Revenue produced from the surtax surcharge levied under
  515  this section shall be deposited into the Health Care Trust Fund
  516  within the Agency for Health Care Administration.
  517         Section 12. Subsection (4) of section 212.0601, Florida
  518  Statutes, is amended to read:
  519         212.0601 Use taxes of vehicle dealers.—
  520         (4) Notwithstanding the provisions of a motor vehicle
  521  rental agreement, no sales or use tax and no rental car surtax
  522  surcharge pursuant to s. 212.0606 shall accrue to the use of a
  523  motor vehicle provided at no charge to a person whose motor
  524  vehicle is being repaired, adjusted, or serviced by the entity
  525  providing the replacement motor vehicle.
  526         Section 13. Section 212.0606, Florida Statutes, is amended
  527  to read:
  528         212.0606 Rental car surtax surcharge.—
  529         (1) Except as provided in subsection (2), a surtax
  530  surcharge of $2 per day or any part of a day is imposed upon the
  531  lease or rental of a motor vehicle licensed for hire and
  532  designed to carry fewer than nine passengers regardless of
  533  whether the motor vehicle is licensed in this state. The surtax
  534  surcharge applies to only the first 30 days of the term of a
  535  lease or rental. The surtax surcharge is subject to all
  536  applicable taxes imposed by this chapter.
  537         (2) A member of a car-sharing service who uses a motor
  538  vehicle as described in subsection (1) for less than 24 hours
  539  pursuant to an agreement with the car-sharing service shall pay
  540  a surtax surcharge of $1 per usage. A member of a car-sharing
  541  service who uses the same motor vehicle for 24 hours or more
  542  shall pay a surtax surcharge of $2 per day or any part of a day
  543  as provided in subsection (1). For purposes of this subsection,
  544  the term “car-sharing service” means a membership-based
  545  organization or business, or division thereof, which requires
  546  the payment of an application or membership fee and provides
  547  member access to motor vehicles:
  548         (a) Only at locations that are not staffed by car-sharing
  549  service personnel employed solely for the purpose of interacting
  550  with car-sharing service members;
  551         (b) Twenty-four hours per day, 7 days per week;
  552         (c) Only through automated means, including, but not
  553  limited to, smartphone applications or electronic membership
  554  cards;
  555         (d) On an hourly basis or for a shorter increment of time;
  556         (e) Without a separate fee for refueling the motor vehicle;
  557         (f) Without a separate fee for minimum financial
  558  responsibility liability insurance; and
  559         (g) Owned or controlled by the car-sharing service or its
  560  affiliates.
  561  
  562  The surtax surcharge imposed under this subsection does not
  563  apply to the lease, rental, or use of a motor vehicle from a
  564  location owned, operated, or leased by or for the benefit of an
  565  airport or airport authority.
  566         (3)(a) Notwithstanding s. 212.20, and less the costs of
  567  administration, 80 percent of the proceeds of this surtax
  568  surcharge shall be deposited in the State Transportation Trust
  569  Fund, 15.75 percent of the proceeds of this surtax surcharge
  570  shall be deposited in the Tourism Promotional Trust Fund created
  571  in s. 288.122, and 4.25 percent of the proceeds of this surtax
  572  surcharge shall be deposited in the Florida International Trade
  573  and Promotion Trust Fund. For the purposes of this subsection,
  574  “proceeds” of the surtax surcharge means all funds collected and
  575  received by the department under this section, including
  576  interest and penalties on delinquent surtaxes surcharges. The
  577  department shall provide the Department of Transportation rental
  578  car surtax surcharge revenue information for the previous state
  579  fiscal year by September 1 of each year.
  580         (b) Notwithstanding any other provision of law, the
  581  proceeds deposited in the State Transportation Trust Fund shall
  582  be allocated on an annual basis in the Department of
  583  Transportation’s work program to each department district,
  584  except the Turnpike District. The amount allocated to each
  585  district shall be based on the amount of proceeds attributed to
  586  the counties within each respective district.
  587         (4) Except as provided in this section, the department
  588  shall administer, collect, and enforce the surtax surcharge as
  589  provided in this chapter.
  590         (a) The department shall require dealers to report surtax
  591  surcharge collections according to the county to which the
  592  surtax surcharge was attributed. For purposes of this section,
  593  the surtax surcharge shall be attributed to the county where the
  594  rental agreement was entered into.
  595         (b) Dealers who collect the rental car surtax surcharge
  596  shall report to the department all surtax surcharge revenues
  597  attributed to the county where the rental agreement was entered
  598  into on a timely filed return for each required reporting
  599  period. The provisions of this chapter which apply to interest
  600  and penalties on delinquent taxes apply to the surtax surcharge.
  601  The surtax surcharge shall not be included in the calculation of
  602  estimated taxes pursuant to s. 212.11. The dealer’s credit
  603  provided in s. 212.12 does not apply to any amount collected
  604  under this section.
  605         (5) The surtax surcharge imposed by this section does not
  606  apply to a motor vehicle provided at no charge to a person whose
  607  motor vehicle is being repaired, adjusted, or serviced by the
  608  entity providing the replacement motor vehicle.
  609         Section 14. Section 213.05, Florida Statutes, is amended to
  610  read:
  611         213.05 Department of Revenue; control and administration of
  612  revenue laws.—The Department of Revenue shall have only those
  613  responsibilities for ad valorem taxation specified to the
  614  department in chapter 192, taxation, general provisions; chapter
  615  193, assessments; chapter 194, administrative and judicial
  616  review of property taxes; chapter 195, property assessment
  617  administration and finance; chapter 196, exemption; chapter 197,
  618  tax collections, sales, and liens; chapter 199, intangible
  619  personal property taxes; and chapter 200, determination of
  620  millage. The Department of Revenue shall have the responsibility
  621  of regulating, controlling, and administering all revenue laws
  622  and performing all duties as provided in s. 125.0104, the Local
  623  Option Tourist Development Act; s. 125.0108, tourist impact tax;
  624  chapter 198, estate taxes; chapter 201, excise tax on documents;
  625  chapter 202, communications services tax; chapter 203, gross
  626  receipts taxes; chapter 206, motor and other fuel taxes; chapter
  627  211, tax on production of oil and gas and severance of solid
  628  minerals; chapter 212, tax on sales, use, and other
  629  transactions; chapter 220, income tax code; ss. 336.021 and
  630  336.025, taxes on motor fuel and special fuel; s. 376.11,
  631  pollutant spill prevention and control; s. 403.718, waste tire
  632  surtaxes fees; s. 403.7185, lead-acid battery surtaxes fees; s.
  633  538.09, registration of secondhand dealers; s. 538.25,
  634  registration of secondary metals recyclers; s. 624.4621, group
  635  self-insurer’s fund premium tax; s. 624.5091, retaliatory tax;
  636  s. 624.475, commercial self-insurance fund premium tax; ss.
  637  624.509-624.511, insurance code: administration and general
  638  provisions; s. 624.515, State Fire Marshal regulatory
  639  assessment; s. 627.357, medical malpractice self-insurance
  640  premium tax; s. 629.5011, reciprocal insurers premium tax; and
  641  s. 681.117, motor vehicle warranty enforcement.
  642         Section 15. Paragraphs (p) and (q) of subsection (1),
  643  paragraph (u) of subsection (8), and paragraph (b) of subsection
  644  (15) of section 213.053, Florida Statutes, are amended to read:
  645         213.053 Confidentiality and information sharing.—
  646         (1) This section applies to:
  647         (p) Section 403.718, waste tire surtaxes fees;
  648         (q) Section 403.7185, lead-acid battery surtaxes fees;
  649         (8) Notwithstanding any other provision of this section,
  650  the department may provide:
  651         (u) Rental car surtax surcharge revenues authorized by s.
  652  212.0606, reported according to the county to which the surtax
  653  surcharge was attributed to the Department of Transportation.
  654  
  655  Disclosure of information under this subsection shall be
  656  pursuant to a written agreement between the executive director
  657  and the agency. Such agencies, governmental or nongovernmental,
  658  shall be bound by the same requirements of confidentiality as
  659  the Department of Revenue. Breach of confidentiality is a
  660  misdemeanor of the first degree, punishable as provided by s.
  661  775.082 or s. 775.083.
  662         (15)(b) The Division of Corporations shall use such
  663  information only in the pursuit of its official duties relative
  664  to nonqualified foreign or dissolved corporations in the
  665  recovery of taxes, fees, and penalties due and owing the state.
  666         Section 16. Paragraph (b) of subsection (2) and paragraphs
  667  (a) and (b) of subsection (3) of section 213.24, Florida
  668  Statutes, are amended to read:
  669         213.24 Accrual of penalties and interest on deficiencies;
  670  deficiency billing costs.—
  671         (2)
  672         (b) The cost of issuing billings or automated refunds for
  673  any tax, surtax, or fee enumerated in s. 213.05 or chapter 443
  674  shall be computed in a study performed by the inspector general
  675  of the department. The study shall be conducted every 3 years
  676  and at such other times as deemed necessary by the inspector
  677  general. A minimum billing and automated refund amount shall be
  678  established and adjusted in accordance with the results of such
  679  study.
  680         (3) An administrative collection processing fee shall be
  681  imposed to offset payment processing and administrative costs
  682  incurred by the state due to late payment of a collection event.
  683         (a) As used in this subsection, the term:
  684         1. “Collection event” means when a taxpayer fails to:
  685         a. Timely file a complete return;
  686         b. Timely pay the full amount of tax reported on a return;
  687  or
  688         c. Timely pay the full amount due resulting from an audit
  689  after all appeal rights have expired or the result has been
  690  finally determined.
  691         2. “Extraordinary circumstances” means events beyond the
  692  control of the taxpayer, including, but not limited to, the
  693  taxpayer’s death; acts of war or terrorism; natural disaster,
  694  fire, or other casualty; or the nonfeasance or misfeasance of
  695  the taxpayer’s employee or representative responsible for
  696  complying with the taxes, surtaxes, and fees listed in s. 213.05
  697  and chapter 443. With respect to acts of the taxpayer’s employee
  698  or representative, the taxpayer must show that the principals of
  699  the business lacked actual knowledge of the collection event and
  700  any notification of the collection event.
  701         (b) The department shall collect the fee from a taxpayer
  702  who fails to pay the full amount of tax, penalty, and interest
  703  due within 90 days following initial notification of the
  704  collection event. The department may waive or reduce the fee if
  705  the taxpayer demonstrates that the failure to pay the full
  706  amount due within 90 days following the initial notification was
  707  due to extraordinary circumstances. The fee applies to those
  708  taxes, surtaxes, and fees listed in s. 213.05 and chapter 443
  709  and administered by the department.
  710         Section 17. Subsection (3) of section 282.709, Florida
  711  Statutes, is amended to read:
  712         282.709 State agency law enforcement radio system and
  713  interoperability network.—
  714         (3) The State Agency Law Enforcement Radio System Trust
  715  Fund is established in the department and funded from taxes and
  716  surtaxes surcharges collected under ss. 318.18, 320.0802, and
  717  328.72. Upon appropriation, moneys in the trust fund may be used
  718  by the department to acquire by competitive procurement the
  719  equipment, software, and engineering, administrative, and
  720  maintenance services it needs to construct, operate, and
  721  maintain the statewide radio system. Moneys in the trust fund
  722  from taxes and surtaxes surcharges shall be used to help fund
  723  the costs of the system. Upon completion of the system, moneys
  724  in the trust fund may also be used by the department for payment
  725  of the recurring maintenance costs of the system.
  726         Section 18. Section 316.2124, Florida Statutes, is amended
  727  to read:
  728         316.2124 Motorized disability access vehicles.—The
  729  Department of Highway Safety and Motor Vehicles is directed to
  730  provide, by rule, for the regulation of motorized disability
  731  access vehicles as described in s. 320.01. The department shall
  732  provide that motorized disability access vehicles shall be
  733  registered in the same manner as motorcycles and shall pay the
  734  same registration tax fee as for a motorcycle. There shall also
  735  be assessed, in addition to the registration tax fee, a $2.50
  736  surtax surcharge for motorized disability access vehicles. This
  737  surtax surcharge shall be paid into the Highway Safety Operating
  738  Trust Fund. Motorized disability access vehicles shall not be
  739  required to be titled by the department. The department shall
  740  require motorized disability access vehicles to be subject to
  741  the same safety requirements as set forth in this chapter for
  742  motorcycles.
  743         Section 19. Paragraph (b) of subsection (4) of section
  744  316.545, Florida Statutes, is amended to read:
  745         316.545 Weight and load unlawful; special fuel and motor
  746  fuel tax enforcement; inspection; penalty; review.—
  747         (4)(b) In addition to the penalty provided for in paragraph
  748  (a), the vehicle may be detained until the owner or operator of
  749  the vehicle furnishes evidence that the vehicle has been
  750  properly registered pursuant to s. 207.004. Any officer of the
  751  Florida Highway Patrol or agent of the Department of
  752  Transportation may issue a temporary fuel use permit and collect
  753  the appropriate tax fee as provided for in s. 207.004(4).
  754  Notwithstanding the provisions of subsection (6), all permit
  755  taxes fees collected pursuant to this paragraph shall be
  756  transferred to the Department of Highway Safety and Motor
  757  Vehicles to be allocated pursuant to s. 207.026.
  758         Section 20. Subsection (6) of section 316.550, Florida
  759  Statutes, is amended to read:
  760         316.550 Operations not in conformity with law; special
  761  permits.—
  762         (6) The Department of Transportation or such local
  763  authority is authorized to promulgate rules and regulations
  764  concerning the issuance of such permits and to charge a tax fee
  765  for the issuance thereof, which rules, regulations, and taxes
  766  fees shall have the force and effect of law. The minimum tax fee
  767  for issuing any such permit shall be $5. The Department of
  768  Transportation may issue blanket permits for not more than 36
  769  months. The department may charge an annualized tax fee for
  770  blanket permits not to exceed $500.
  771         Section 21. Subsection (1) of section 317.0004, Florida
  772  Statutes, is amended to read:
  773         317.0004 Administration of off-highway vehicle titling
  774  laws; records.—
  775         (1) The administration of off-highway vehicle titling laws
  776  in this chapter is under the Department of Highway Safety and
  777  Motor Vehicles, which shall provide for the issuing, handling,
  778  and recording of all off-highway vehicle titling applications
  779  and certificates, including the receipt and accounting of off
  780  highway vehicle titling taxes and fees. The provisions of
  781  chapter 319 are applicable to this chapter, unless otherwise
  782  explicitly stated.
  783         Section 22. Subsection (2) of section 317.0006, Florida
  784  Statutes, are amended to read:
  785         317.0006 Certificate of title required.—
  786         (2) A person may not sell, assign, or transfer an off
  787  highway vehicle titled by the state without delivering to the
  788  purchaser or transferee a valid certificate of title with an
  789  assignment on it showing the transfer of title to the purchaser
  790  or transferee. A person may not purchase or otherwise acquire an
  791  off-highway vehicle required to be titled without obtaining a
  792  certificate of title for the vehicle in his or her name. The
  793  purchaser or transferee shall, within 30 days after a change in
  794  off-highway vehicle ownership, file an application for a title
  795  transfer with the county tax collector. An additional $10 tax
  796  fee shall be charged against a purchaser or transferee who files
  797  a title transfer application after the 30-day period. The county
  798  tax collector may retain $5 of the additional amount.
  799         Section 23. Subsections (1) and (6) of section 317.0007,
  800  Florida Statutes, are amended to read:
  801         317.0007 Application for and issuance of certificate of
  802  title.—
  803         (1) The owner of an off-highway vehicle that is required to
  804  be titled must apply to the county tax collector for a
  805  certificate of title. The application must include the true name
  806  of the owner, the residence or business address of the owner,
  807  and a complete description of the off-highway vehicle. The
  808  application must be signed by the owner and must be accompanied
  809  by a tax fee of $29.
  810         (6) In addition to a certificate of title, the department
  811  may issue a validation sticker to be placed on the off-highway
  812  vehicle as proof of the issuance of title required pursuant to
  813  s. 317.0006(1). A validation sticker that is lost or destroyed
  814  may, upon application, be replaced by the department or county
  815  tax collector. The department and county tax collector may
  816  charge and deposit the taxes and fees established in ss.
  817  320.03(5), 320.031, and 320.04 for all original and replacement
  818  decals.
  819         Section 24. Subsections (1) and (2) of section 317.0008,
  820  Florida Statutes, are amended to read:
  821         317.0008 Duplicate certificate of title.—
  822         (1) The department may issue a duplicate certificate of
  823  title upon application by the person entitled to hold such a
  824  certificate if the department is satisfied that the original
  825  certificate has been lost, destroyed, or mutilated. A tax fee of
  826  $15 shall be charged for issuing a duplicate certificate.
  827         (2) If, following the issuance of an original, duplicate,
  828  or corrected certificate of title by the department, the
  829  certificate is lost in transit and is not delivered to the
  830  addressee, the owner of the off-highway vehicle or the holder of
  831  a lien thereon may, within 180 days after the date of issuance
  832  of the certificate, apply to the department for reissuance of
  833  the certificate. An additional tax fee may not be charged for
  834  reissuance under this subsection.
  835         Section 25. Section 317.0010, Florida Statutes, is amended
  836  to read:
  837         317.0010 Disposition of taxes and fees.—The department
  838  shall deposit all funds received under this chapter, less
  839  administrative costs of $2 per title transaction, into the
  840  Incidental Trust Fund of the Florida Forest Service of the
  841  Department of Agriculture and Consumer Services.
  842         Section 26. Subsection (3) of section 317.0011, Florida
  843  Statutes, is amended to read:
  844         317.0011 Refusal to issue and authority to cancel a
  845  certificate of title.—
  846         (3) The department may cancel any pending application or
  847  any certificate if it finds that any title tax, fee, or sales
  848  tax pertaining to such application or certificate has not been
  849  paid, unless the fee or tax is paid within a reasonable time
  850  after the department has given notice.
  851         Section 27. Subsection (6) of section 317.0014, Florida
  852  Statutes, is amended to read:
  853         317.0014 Certificate of title; issuance in duplicate;
  854  delivery; liens and encumbrances.—
  855         (6) When the original certificate of title cannot be
  856  returned to the department by the lienholder and evidence
  857  satisfactory to the department is produced that all liens or
  858  encumbrances have been satisfied, upon application by the owner
  859  for a duplicate copy of the certificate upon the form prescribed
  860  by the department, accompanied by the tax fee prescribed in this
  861  chapter, a duplicate copy of the certificate of title, without
  862  statement of liens or encumbrances, shall be issued by the
  863  department and delivered to the owner.
  864         Section 28. Section 317.0016, Florida Statutes, is amended
  865  to read:
  866         317.0016 Expedited service; applications; fees.—The
  867  department shall provide, through its agents and for use by the
  868  public, expedited service on title transfers, title issuances,
  869  duplicate titles, and recordation of liens. A fee of $7 shall be
  870  charged for this service, which is in addition to the taxes fees
  871  imposed by ss. 317.0007 and 317.0008, and $3.50 of this fee
  872  shall be retained by the processing agency. All remaining fees
  873  shall be deposited in the Incidental Trust Fund of the Florida
  874  Forest Service of the Department of Agriculture and Consumer
  875  Services. Application for expedited service may be made by mail
  876  or in person. The department shall issue each title applied for
  877  pursuant to this section within 5 working days after receipt of
  878  the application except for an application for a duplicate title
  879  certificate covered by s. 317.0008(3), in which case the title
  880  must be issued within 5 working days after compliance with the
  881  department’s verification requirements.
  882         Section 29. Subsection (2) of section 318.15, Florida
  883  Statutes, is amended to read:
  884         318.15 Failure to comply with civil penalty or to appear;
  885  penalty.—
  886         (2) After the suspension of a person’s driver license and
  887  privilege to drive under subsection (1), the license and
  888  privilege may not be reinstated until the person complies with
  889  the terms of a periodic payment plan or a revised payment plan
  890  with the clerk of the court pursuant to ss. 318.14 and 28.246 or
  891  with all obligations and penalties imposed under s. 318.18 and
  892  presents to a driver license office a certificate of compliance
  893  issued by the court, together with a nonrefundable service
  894  charge of $60 imposed under s. 322.29, or presents a certificate
  895  of compliance and pays the service tax charge to the clerk of
  896  the court or a driver licensing agent authorized under s.
  897  322.135 clearing such suspension. Of the charge collected,
  898  $22.50 shall be remitted to the Department of Revenue to be
  899  deposited into the Highway Safety Operating Trust Fund. Such
  900  person must also be in compliance with requirements of chapter
  901  322 before reinstatement.
  902         Section 30. Paragraphs (a) and (b) of subsection (10) of
  903  section 319.14, Florida Statutes, are amended to read:
  904         319.14 Sale of motor vehicles registered or used as
  905  taxicabs, police vehicles, lease vehicles, rebuilt vehicles,
  906  nonconforming vehicles, custom vehicles, or street rod vehicles;
  907  conversion of low-speed vehicles.—
  908         (10)(a) A vehicle titled or branded and registered as a
  909  low-speed vehicle may be converted to a golf cart pursuant to
  910  the following:
  911         1. The owner of the converted vehicle must contact the
  912  regional office of the department to verify the conversion,
  913  surrender the registration license plate and the current
  914  certificate of title, and pay the appropriate tax fee
  915  established under paragraph (b).
  916         2. The owner of the converted vehicle must provide an
  917  affidavit to the department attesting that the vehicle has been
  918  modified to comply with the speed restrictions provided in s.
  919  320.01(22) and acknowledging that the vehicle must be operated
  920  in accordance with s. 316.212, s. 316.2125, s. 316.2126, or s.
  921  316.21265.
  922         3. Upon verification of the conversion, the department
  923  shall note in the vehicle record that the low-speed vehicle has
  924  been converted to a golf cart and shall cancel the certificate
  925  of title and registration of the vehicle.
  926         (b) The department shall establish a tax fee of $40 to
  927  cover the cost of verification and associated administrative
  928  costs for carrying out its responsibilities under this
  929  subsection.
  930         Section 31. Subsection (1) and paragraph (a) of subsection
  931  (6) of section 319.23, Florida Statutes, are amended to read:
  932         319.23 Application for, and issuance of, certificate of
  933  title.—
  934         (1) Application for a certificate of title shall be made
  935  upon a form prescribed by the department, shall be filed with
  936  the department, and shall be accompanied by the tax fee
  937  prescribed in this chapter. If a certificate of title has
  938  previously been issued for a motor vehicle or mobile home in
  939  this state, the application for a certificate of title shall be
  940  accompanied by the certificate of title duly assigned, or
  941  assigned and reassigned, unless otherwise provided for in this
  942  chapter. If the motor vehicle or mobile home for which
  943  application for a certificate of title is made is a new motor
  944  vehicle or new mobile home for which one or more manufacturers’
  945  statements of origin are required by the provisions of s.
  946  319.21, the application for a certificate of title shall be
  947  accompanied by all such manufacturers’ statements of origin.
  948         (6)(a) In the case of the sale of a motor vehicle or mobile
  949  home by a licensed dealer to a general purchaser, the
  950  certificate of title must be obtained in the name of the
  951  purchaser by the dealer upon application signed by the
  952  purchaser, and in each other case the certificate must be
  953  obtained by the purchaser. In each case of transfer of a motor
  954  vehicle or mobile home, the application for a certificate of
  955  title, a corrected certificate, or an assignment or reassignment
  956  must be filed within 30 days after the delivery of the motor
  957  vehicle or after consummation of the sale of the mobile home to
  958  the purchaser. An applicant must pay a tax fee of $20, in
  959  addition to all other taxes, fees, and penalties required by
  960  law, for failing to file such application within the specified
  961  time. In the case of the sale of a motor vehicle by a licensed
  962  motor vehicle dealer to a general purchaser who resides in
  963  another state or country, the dealer is not required to apply
  964  for a certificate of title for the motor vehicle; however, the
  965  dealer must transfer ownership and reassign the certificate of
  966  title or manufacturer’s certificate of origin to the purchaser,
  967  and the purchaser must sign an affidavit, as approved by the
  968  department, that the purchaser will title and register the motor
  969  vehicle in another state or country.
  970         Section 32. Subsection (6) of section 319.24, Florida
  971  Statutes, is amended to read:
  972         319.24 Issuance in duplicate; delivery; liens and
  973  encumbrances.—
  974         (6) When the original certificate of title cannot be
  975  returned to the department by the lienholder and evidence
  976  satisfactory to the department is produced that all liens or
  977  encumbrances have been satisfied, upon application by the owner
  978  for a duplicate copy of the certificate upon the form prescribed
  979  by the department, accompanied by the tax fee prescribed in this
  980  chapter, a duplicate copy of the certificate of title, without
  981  statement of liens or encumbrances, shall be issued by the
  982  department and delivered to the owner.
  983         Section 33. Subsection (2) of section 319.25, Florida
  984  Statutes, is amended to read:
  985         319.25 Cancellation of certificates.—
  986         (2) The department is authorized, upon application of any
  987  person and payment of the proper taxes and fees, to prepare and
  988  furnish lists containing title information in such form as the
  989  department may authorize, to search the records of the
  990  department and make reports thereof, and to make photographic
  991  copies of the department records and attestations thereof,
  992  except as provided in chapter 119.
  993         Section 34. Paragraph (a) of subsection (4) of section
  994  319.27, Florida Statutes, is amended to read:
  995         319.27 Notice of lien on motor vehicles or mobile homes;
  996  notation on certificate; recording of lien.—
  997         (4)(a) Notwithstanding the provisions of subsection (2),
  998  any person holding a lien for purchase money or as security for
  999  a debt in the form of a security agreement, retain title
 1000  contract, conditional bill of sale, chattel mortgage, or other
 1001  similar instrument covering a motor vehicle or mobile home
 1002  previously titled or registered outside this state upon which no
 1003  Florida certificate of title has been issued may use the
 1004  facilities of the department for the recording of such lien as
 1005  constructive notice of such lien to creditors and purchasers of
 1006  such motor vehicle or mobile home in this state provided such
 1007  lienholder files a sworn notice of such lien in the department,
 1008  showing the following information:
 1009         1. The date of the lien;
 1010         2. The name and address of the registered owner;
 1011         3. A description of the motor vehicle or mobile home,
 1012  showing the make, type, and vehicle identification number; and
 1013         4. The name and address of the lienholder.
 1014  
 1015  Upon the filing of such notice of lien and the payment of the
 1016  tax fee provided in s. 319.32, the lien shall be recorded in the
 1017  department.
 1018         Section 35. Paragraph (a) of subsection (1) and paragraph
 1019  (b) of subsection (2) of section 319.28, Florida Statutes, are
 1020  amended to read:
 1021         319.28 Transfer of ownership by operation of law.—
 1022         (1)(a) In the event of the transfer of ownership of a motor
 1023  vehicle or mobile home by operation of law as upon inheritance,
 1024  devise or bequest, order in bankruptcy, insolvency, replevin,
 1025  attachment, execution, or other judicial sale or whenever the
 1026  engine of a motor vehicle is replaced by another engine or
 1027  whenever a motor vehicle is sold to satisfy storage or repair
 1028  charges or repossession is had upon default in performance of
 1029  the terms of a security agreement, chattel mortgage, conditional
 1030  sales contract, trust receipt, or other like agreement, and upon
 1031  the surrender of the prior certificate of title or, when that is
 1032  not possible, presentation of satisfactory proof to the
 1033  department of ownership and right of possession to such motor
 1034  vehicle or mobile home, and upon payment of the taxes and fees
 1035  fee prescribed by law and presentation of an application for
 1036  certificate of title, the department may issue to the applicant
 1037  a certificate of title thereto.
 1038         (2)
 1039         (b) In case of repossession of a motor vehicle or mobile
 1040  home pursuant to the terms of a security agreement or similar
 1041  instrument, an affidavit by the party to whom possession has
 1042  passed stating that the vehicle or mobile home was repossessed
 1043  upon default in the terms of the security agreement or other
 1044  instrument shall be considered satisfactory proof of ownership
 1045  and right of possession. At least 5 days prior to selling the
 1046  repossessed vehicle, any subsequent lienholder named in the last
 1047  issued certificate of title shall be sent notice of the
 1048  repossession by certified mail, on a form prescribed by the
 1049  department. If such notice is given and no written protest to
 1050  the department is presented by a subsequent lienholder within 15
 1051  days after the date on which the notice was mailed, the
 1052  certificate of title shall be issued showing no liens. If the
 1053  former owner or any subsequent lienholder files a written
 1054  protest under oath within such 15-day period, the department
 1055  shall not issue the certificate of title for 10 days thereafter.
 1056  If within the 10-day period no injunction or other order of a
 1057  court of competent jurisdiction has been served on the
 1058  department commanding it not to deliver the certificate of
 1059  title, the department shall deliver the certificate of title to
 1060  the applicant or as may otherwise be directed in the application
 1061  showing no other liens than those shown in the application. Any
 1062  lienholder who has repossessed a vehicle in this state in
 1063  compliance with the provisions of this section must apply to a
 1064  tax collector’s office in this state or to the department for a
 1065  certificate of title pursuant to s. 319.323. Proof of the
 1066  required notice to subsequent lienholders shall be submitted
 1067  together with regular title taxes and fees. Any person found
 1068  guilty of violating any requirements of this paragraph shall be
 1069  guilty of a felony of the third degree, punishable as provided
 1070  in s. 775.082, s. 775.083, or s. 775.084.
 1071         Section 36. Subsections (1) and (3) of section 319.29,
 1072  Florida Statutes, are amended to read:
 1073         319.29 Lost or destroyed certificates.—
 1074         (1) If a certificate of title is lost or destroyed,
 1075  application for a duplicate copy thereof shall be made to the
 1076  department by the owner of the motor vehicle or mobile home or
 1077  the holder of a lien thereon upon a form prescribed by the
 1078  department and accompanied by the tax fee prescribed in this
 1079  chapter. The application shall be signed and sworn to by the
 1080  applicant. Thereupon the department shall issue a duplicate copy
 1081  of the certificate of title to the person entitled to receive
 1082  the certificate of title under the provisions of this chapter.
 1083  The duplicate copy and all subsequent certificates of title
 1084  issued in the chain of title originated by such duplicate copy
 1085  shall be plainly marked across their faces “duplicate copy,” and
 1086  any subsequent purchaser of the motor vehicle or mobile home in
 1087  the chain of title originating through such duplicate copy shall
 1088  acquire only such rights in the motor vehicle or mobile home as
 1089  the original holder of the duplicate copy himself or herself
 1090  had.
 1091         (3) If, following the issuance of an original, duplicate,
 1092  or corrected certificate of title by the department, the
 1093  certificate is lost in transit and is not delivered to the
 1094  addressee, the owner of the motor vehicle or mobile home, or the
 1095  holder of a lien thereon, may, within 180 days of the date of
 1096  issuance of the title, apply to the department for reissuance of
 1097  the certificate of title. No additional tax fee shall be charged
 1098  for reissuance under this subsection.
 1099         Section 37. Paragraph (i) of subsection (8) and paragraph
 1100  (d) of subsection (9) of section 319.30, Florida Statutes, are
 1101  amended to read:
 1102         319.30 Definitions; dismantling, destruction, change of
 1103  identity of motor vehicle or mobile home; salvage.—
 1104         (8)
 1105         (i) The department shall charge a tax fee of $3 for each
 1106  derelict motor vehicle certificate delivered to the department
 1107  or one of its agents for processing and shall mark the title
 1108  record canceled. A service charge may be collected under s.
 1109  320.04.
 1110         (9)
 1111         (d) Upon applying for a certificate of destruction or
 1112  salvage certificate of title, the independent entity shall
 1113  provide a copy of the release statement from the insurance
 1114  company to the independent entity, proof of providing the 30-day
 1115  notice to the owner, proof of notification to the National Motor
 1116  Vehicle Title Information System, and applicable taxes fees.
 1117         Section 38. Section 319.32, Florida Statutes, is amended to
 1118  read:
 1119         319.32 Taxes Fees; service charges; disposition.—
 1120         (1) The department shall charge a tax fee of $70 for each
 1121  original certificate of title, except for a certificate of title
 1122  for a motor vehicle for hire registered under s. 320.08(6) for
 1123  which the title tax fee shall be $49; $70 for each duplicate
 1124  copy of a certificate of title, except for a certificate of
 1125  title for a motor vehicle for hire registered under s. 320.08(6)
 1126  for which the title tax fee shall be $49; $2 for each salvage
 1127  certificate of title; and $3 for each assignment by a
 1128  lienholder. The department shall also charge a tax fee of $2 for
 1129  noting a lien on a title certificate, which tax fee includes the
 1130  services for the subsequent issuance of a corrected certificate
 1131  or cancellation of lien when that lien is satisfied. If an
 1132  application for a certificate of title is for a vehicle that is
 1133  required by s. 319.14(1)(b) to have a physical examination, the
 1134  department shall charge an additional tax fee of $40 for the
 1135  initial examination and $20 for each subsequent examination. The
 1136  initial examination tax fee shall be deposited into the General
 1137  Revenue Fund, and each subsequent examination tax fee shall be
 1138  deposited into the Highway Safety Operating Trust Fund. The
 1139  physical examination of the vehicle includes, but is not limited
 1140  to, verification of the vehicle identification number and
 1141  verification of the bill of sale or title for major components.
 1142  In addition to all other fees charged, a sum of $1 shall be paid
 1143  for the issuance of an original or duplicate certificate of
 1144  title to cover the cost of materials used for security purposes.
 1145  A service fee of $2.50, to be deposited into the Highway Safety
 1146  Operating Trust Fund, shall be charged for shipping and handling
 1147  for each paper title mailed by the department.
 1148         (2)(a) There shall be a service charge of $4.25 for each
 1149  application that is handled in connection with the issuance,
 1150  duplication, or transfer of any certificate of title. There
 1151  shall be a service charge of $1.25 for each application that is
 1152  handled in connection with the recordation or notation of a lien
 1153  on a motor vehicle or mobile home which is not in connection
 1154  with the purchase of such vehicle.
 1155         (b) The service charges specified in paragraph (a) shall be
 1156  collected by the department on any application handled directly
 1157  from its office. Otherwise, these service charges shall be
 1158  collected and retained by the tax collector who handles the
 1159  application.
 1160         (3) The department shall charge a tax fee of $10 in
 1161  addition to that charged in subsection (1) for each original
 1162  certificate of title issued for a vehicle previously registered
 1163  outside this state.
 1164         (4) The department shall charge a tax fee of $7 for each
 1165  lien placed on a motor vehicle by the state child support
 1166  enforcement program pursuant to s. 319.24.
 1167         (5)(a) Forty-seven dollars of each tax fee collected,
 1168  except for taxes fees charged on a certificate of title for a
 1169  motor vehicle for hire registered under s. 320.08(6), for each
 1170  applicable original certificate of title and each applicable
 1171  duplicate copy of a certificate of title, after deducting the
 1172  service charges imposed by s. 215.20, shall be deposited into
 1173  the State Transportation Trust Fund. Deposits to the State
 1174  Transportation Trust Fund pursuant to this paragraph may not
 1175  exceed $200 million in any fiscal year, and any collections in
 1176  excess of that amount during the fiscal year shall be paid into
 1177  the General Revenue Fund.
 1178         (b) All taxes fees collected pursuant to subsection (3)
 1179  shall be paid into the Nongame Wildlife Trust Fund. Twenty-one
 1180  dollars of each tax fee, except for taxes fees charged on a
 1181  certificate of title for a motor vehicle for hire registered
 1182  under s. 320.08(6), for each applicable original certificate of
 1183  title and each applicable duplicate copy of a certificate of
 1184  title, after deducting the service charges imposed by s. 215.20,
 1185  shall be deposited into the State Transportation Trust Fund. All
 1186  other taxes fees collected by the department under this chapter
 1187  shall be paid into the General Revenue Fund.
 1188         (6) Notwithstanding chapter 116, each county officer within
 1189  this state authorized to collect funds provided for in this
 1190  chapter shall pay all sums officially received by the officer
 1191  into the State Treasury no later than 5 working days after the
 1192  close of the business day in which the officer received the
 1193  funds. Payment by county officers to the state shall be made by
 1194  means of electronic funds transfer.
 1195         (7) Notwithstanding any other provision of this section,
 1196  the department and tax collector may not charge any tax, fee, or
 1197  service charge, except for the expedited title fee, if
 1198  applicable, for a certificate of title issued for a motor
 1199  vehicle solely to remove a deceased coowner from a title
 1200  registered in the names of two persons if the other coowner is
 1201  the surviving spouse.
 1202         Section 39. Section 319.323, Florida Statutes, is amended
 1203  to read:
 1204         319.323 Expedited service; applications; fees.—The
 1205  department shall establish a separate title office which may be
 1206  used by private citizens and licensed motor vehicle dealers to
 1207  receive expedited service on title transfers, title issuances,
 1208  duplicate titles, and recordation of liens. A fee of $10 shall
 1209  be charged for this service, which fee is in addition to the
 1210  taxes fees imposed by s. 319.32. The fee, after deducting the
 1211  amount referenced by s. 319.324 and $3.50 to be retained by the
 1212  processing agency, shall be deposited into the General Revenue
 1213  Fund. Application for expedited service may be made by mail or
 1214  in person. The department shall issue each title applied for
 1215  under this section within 5 working days after receipt of the
 1216  application except for an application for a duplicate title
 1217  certificate covered by s. 319.23(4), in which case the title
 1218  must be issued within 5 working days after compliance with the
 1219  department’s verification requirements.
 1220         Section 40. Subsection (23) of section 320.01, Florida
 1221  Statutes, is amended to read:
 1222         320.01 Definitions, general.—As used in the Florida
 1223  Statutes, except as otherwise provided, the term:
 1224         (23) “International Registration Plan” means a registration
 1225  reciprocity agreement among states of the United States and
 1226  provinces of Canada providing for payment of license taxes fees
 1227  on the basis of fleet miles operated in various jurisdictions.
 1228         Section 41. Paragraph (a) of subsection (17) of section
 1229  320.02, Florida Statutes, is amended to read:
 1230         320.02 Registration required; application for registration;
 1231  forms.—
 1232         (17) The department is authorized to withhold registration
 1233  or re-registration of a motor vehicle if the name of the owner
 1234  or of a coowner appears on a list submitted to the department by
 1235  a licensed motor vehicle dealer for a previous registration of
 1236  that vehicle. The department shall place the name of the
 1237  registered owner of that vehicle on the list of those persons
 1238  who may not be issued a license plate, revalidation sticker, or
 1239  replacement plate for the vehicle purchased from the licensed
 1240  motor vehicle dealer. The motor vehicle dealer must maintain
 1241  signed evidence that the owner or coowner acknowledged the
 1242  dealer’s authority to submit the list to the department if he or
 1243  she failed to pay and must note the amount for which the owner
 1244  or coowner would be responsible for the vehicle registration.
 1245  The dealer must maintain the necessary documentation required in
 1246  this subsection or face penalties as provided in s. 320.27. This
 1247  subsection does not affect the issuance of a title to a motor
 1248  vehicle.
 1249         (a) The motor vehicle owner or coowner may dispute the
 1250  claim that money is owed to a dealer for registration taxes fees
 1251  by submitting a form to the department if the motor vehicle
 1252  owner or coowner has documentary proof that the registration
 1253  taxes fees have been paid to the dealer for the disputed amount.
 1254  Without clear evidence of the amounts owed for the vehicle
 1255  registration and repayment, the department will assume initial
 1256  payments are applied to government-assessed taxes fees first.
 1257         Section 42. Subsections (5), (6), (9), and (10) of section
 1258  320.03, Florida Statutes, are amended to read:
 1259         320.03 Registration; duties of tax collectors;
 1260  International Registration Plan.—
 1261         (5) In addition to the taxes fees required under s. 320.08,
 1262  a tax fee of 50 cents shall be charged on every license
 1263  registration sold to cover the costs of the Florida Real Time
 1264  Vehicle Information System. The taxes fees collected shall be
 1265  deposited into the Highway Safety Operating Trust Fund to be
 1266  used exclusively to fund the system. The tax fee may only be
 1267  used to fund the system equipment, software, personnel
 1268  associated with the maintenance and programming of the system,
 1269  and networks used in the offices of the county tax collectors as
 1270  agents of the department and the ancillary technology necessary
 1271  to integrate the system with other tax collection systems. The
 1272  department shall administer this program upon consultation with
 1273  the Florida Tax Collectors, Inc., to ensure that each county tax
 1274  collector’s office is technologically equipped and functional
 1275  for the operation of the Florida Real Time Vehicle Information
 1276  System. Any designated revenue collected to support functions of
 1277  the county tax collectors and not used in a given year must
 1278  remain exclusively in the trust fund as a carryover to the
 1279  following year.
 1280         (6) A nonrefundable tax fee of $1 shall be charged on every
 1281  license registration sold, transferred, or replaced. This tax
 1282  fee must be deposited in the Air Pollution Control Trust Fund
 1283  established in the Department of Environmental Protection and
 1284  used only for purposes of air pollution control pursuant to
 1285  chapter 403, except that, if any county has an approved local
 1286  air pollution control program as provided in s. 403.182, 50
 1287  cents of the tax fee from each license registration sold in the
 1288  county must be returned to that county for deposit into a local
 1289  air pollution control program trust fund, which must be
 1290  established by the county and used only for air pollution
 1291  control programs relating to the control of emissions from
 1292  mobile sources and toxic and odor emissions, air quality
 1293  monitoring, and facility inspections pursuant to chapter 403 or
 1294  any similar local ordinance. Any county that has a Department of
 1295  Environmental Protection approved local air pollution control
 1296  program shall receive 75 cents of the tax fee from each license
 1297  registration sold, transferred, or replaced in the county.
 1298  However, if the approved local air pollution control program
 1299  trust fund has an unencumbered balance at the end of the
 1300  preceding fiscal year of more than 50 percent of the preceding
 1301  year’s allocation from the taxes fees authorized in this
 1302  subsection, the department may, after consultation with the
 1303  approved local air pollution control program, retain any amount
 1304  above 50 cents of the taxes fees from each license registration
 1305  sold, transferred, or replaced in the county for the following
 1306  fiscal year. The Department of Environmental Protection is
 1307  authorized to adopt rules necessary to implement this
 1308  subsection.
 1309         (9) A nonrefundable tax fee of $1.50 shall be charged on
 1310  the initial and renewal registration of each automobile for
 1311  private use, and on the initial and renewal registration of each
 1312  truck having a net weight of 5,000 pounds or less. Such taxes
 1313  fees shall be deposited in the Transportation Disadvantaged
 1314  Trust Fund created in part I of chapter 427 and shall be used as
 1315  provided therein, except that priority shall be given to the
 1316  transportation needs of those who, because of age or physical
 1317  and mental disability, are unable to transport themselves and
 1318  are dependent upon others to obtain access to health care,
 1319  employment, education, shopping, or other life-sustaining
 1320  activities.
 1321         (10) Jurisdiction over the electronic filing system for use
 1322  by authorized electronic filing system agents to electronically
 1323  title or register motor vehicles, vessels, mobile homes, or off
 1324  highway vehicles; issue or transfer registration license plates
 1325  or decals; electronically transfer taxes and fees due for the
 1326  title and registration process; and perform inquiries for title,
 1327  registration, and lienholder verification and certification of
 1328  service providers is expressly preempted to the state, and the
 1329  department shall have regulatory authority over the system. The
 1330  electronic filing system shall be available for use statewide
 1331  and applied uniformly throughout the state. An entity that, in
 1332  the normal course of its business, sells products that must be
 1333  titled or registered, provides title and registration services
 1334  on behalf of its consumers and meets all established
 1335  requirements may be an authorized electronic filing system agent
 1336  and shall not be precluded from participating in the electronic
 1337  filing system in any county. Upon request from a qualified
 1338  entity, the tax collector shall appoint the entity as an
 1339  authorized electronic filing system agent for that county. The
 1340  department shall adopt rules in accordance with chapter 120 to
 1341  replace the December 10, 2009, program standards and to
 1342  administer the provisions of this section, including, but not
 1343  limited to, establishing participation requirements,
 1344  certification of service providers, electronic filing system
 1345  requirements, and enforcement authority for noncompliance. The
 1346  December 10, 2009, program standards, excluding any standards
 1347  which conflict with this subsection, shall remain in effect
 1348  until the rules are adopted. An authorized electronic filing
 1349  agent may charge a fee to the customer for use of the electronic
 1350  filing system.
 1351         Section 43. Subsection (5) of section 320.055, Florida
 1352  Statutes, is amended to read:
 1353         320.055 Registration periods; renewal periods.—The
 1354  following registration periods and renewal periods are
 1355  established:
 1356         (5) For a vehicle subject to apportioned registration under
 1357  s. 320.08(4), (5)(a)1., (e), (6)(b), or (14), the registration
 1358  period shall be a period of 12 months beginning in a month
 1359  designated by the department and ending on the last day of the
 1360  12th month. For a vehicle subject to this registration period,
 1361  the renewal period is the last month of the registration period.
 1362  The registration period may be shortened or extended at the
 1363  discretion of the department, on receipt of the appropriate
 1364  prorated taxes fees, in order to evenly distribute such
 1365  registrations on a monthly basis. For a vehicle subject to
 1366  nonapportioned registration under s. 320.08(4), (5)(a)1.,
 1367  (6)(b), or (14), the registration period begins December 1 and
 1368  ends November 30. The renewal period is the 31-day period
 1369  beginning December 1.
 1370         Section 44. Subsection (1) and paragraph (b) of subsection
 1371  (3) of section 320.06, Florida Statutes, are amended to read:
 1372         320.06 Registration certificates, license plates, and
 1373  validation stickers generally.—
 1374         (1)(a) Upon the receipt of an initial application for
 1375  registration and payment of the appropriate license tax and
 1376  other taxes and fees required by law, the department shall
 1377  assign to the motor vehicle a registration license number
 1378  consisting of letters and numerals or numerals and issue to the
 1379  owner or lessee a certificate of registration and one
 1380  registration license plate, unless two plates are required for
 1381  display by s. 320.0706, for each vehicle so registered.
 1382         (b)1. Registration license plates bearing a graphic symbol
 1383  and the alphanumeric system of identification shall be issued
 1384  for a 10-year period. At the end of the 10-year period, upon
 1385  renewal, the plate shall be replaced. The department shall
 1386  extend the scheduled license plate replacement date from a 6
 1387  year period to a 10-year period. The tax fee for such
 1388  replacement is $28, $2.80 of which shall be paid each year
 1389  before the plate is replaced, to be credited toward the next $28
 1390  replacement tax fee. The taxes fees shall be deposited into the
 1391  Highway Safety Operating Trust Fund. A credit or refund may not
 1392  be given for any prior years’ payments of the prorated
 1393  replacement tax fee if the plate is replaced or surrendered
 1394  before the end of the 10-year period, except that a credit may
 1395  be given if a registrant is required by the department to
 1396  replace a license plate under s. 320.08056(8)(a). With each
 1397  license plate, a validation sticker shall be issued showing the
 1398  owner’s birth month, license plate number, and the year of
 1399  expiration or the appropriate renewal period if the owner is not
 1400  a natural person. The validation sticker shall be placed on the
 1401  upper right corner of the license plate. The license plate and
 1402  validation sticker shall be issued based on the applicant’s
 1403  appropriate renewal period. The registration period is 12
 1404  months, the extended registration period is 24 months, and all
 1405  expirations occur based on the applicant’s appropriate
 1406  registration period. A vehicle that has an apportioned
 1407  registration shall be issued an annual license plate and a cab
 1408  card that denote the declared gross vehicle weight for each
 1409  apportioned jurisdiction in which the vehicle is authorized to
 1410  operate.
 1411         2.In order to retain the efficient administration of the
 1412  taxes and fees imposed by this chapter, the 80-cent fee increase
 1413  in the replacement fee imposed by chapter 2009-71, Laws of
 1414  Florida, is negated as provided in s. 320.0804.
 1415         (c) Registration license plates equipped with validation
 1416  stickers subject to the registration period are valid for not
 1417  more than 12 months and expire at midnight on the last day of
 1418  the registration period. A registration license plate equipped
 1419  with a validation sticker subject to the extended registration
 1420  period is valid for not more than 24 months and expires at
 1421  midnight on the last day of the extended registration period.
 1422  For each registration period after the one in which the metal
 1423  registration license plate is issued, and until the license
 1424  plate is required to be replaced, a validation sticker showing
 1425  the month and year of expiration shall be issued upon payment of
 1426  the proper license tax amount and other taxes and fees and is
 1427  valid for not more than 12 months. For each extended
 1428  registration period occurring after the one in which the metal
 1429  registration license plate is issued and until the license plate
 1430  is required to be replaced, a validation sticker showing the
 1431  year of expiration shall be issued upon payment of the proper
 1432  license tax amount and other taxes and fees and is valid for not
 1433  more than 24 months. When license plates equipped with
 1434  validation stickers are issued in any month other than the
 1435  owner’s birth month or the designated registration period for
 1436  any other motor vehicle, the effective date shall reflect the
 1437  birth month or month and the year of renewal. However, when a
 1438  license plate or validation sticker is issued for a period of
 1439  less than 12 months, the applicant shall pay the appropriate
 1440  amount of license tax and the applicable tax fee under s. 320.14
 1441  in addition to all other taxes and fees. Validation stickers
 1442  issued for vehicles taxed under s. 320.08(6)(a), for any company
 1443  that owns 250 vehicles or more, or for semitrailers taxed under
 1444  the provisions of s. 320.08(5)(a), for any company that owns 50
 1445  vehicles or more, may be placed on any vehicle in the fleet so
 1446  long as the vehicle receiving the validation sticker has the
 1447  same owner’s name and address as the vehicle to which the
 1448  validation sticker was originally assigned.
 1449         (3)
 1450         (b) An additional tax fee of 50 cents shall be collected on
 1451  each motor vehicle registration or motor vehicle renewal
 1452  registration issued in this state in order for all license
 1453  plates and validation stickers to be fully treated with
 1454  retroreflection material. The tax fee shall be deposited into
 1455  the Highway Safety Operating Trust Fund.
 1456         Section 45. Subsections (3), (4), and (5) of section
 1457  320.0607, Florida Statutes, are amended to read:
 1458         320.0607 Replacement license plates, validation decal, or
 1459  mobile home sticker.—
 1460         (3) Except as provided in subsection (2), upon filing of an
 1461  application accompanied by a tax fee of $28 plus applicable
 1462  service charges, the department shall issue a replacement plate,
 1463  sticker, or decal, as applicable, if it is satisfied that the
 1464  information reported in the application is true. The replacement
 1465  tax fee shall be deposited into the Highway Safety Operating
 1466  Trust Fund.
 1467         (4) Any license plate, sticker, or decal lost in the mail
 1468  may be replaced at no charge. Neither the service charge nor the
 1469  replacement tax fee shall be applied to this replacement.
 1470  However, the application for a replacement shall contain a
 1471  statement of such fact, the audit number of the lost item, and
 1472  the date issued.
 1473         (5) Upon the issuance of an original license plate, the
 1474  applicant shall pay a tax fee of $28 to be deposited in the
 1475  Highway Safety Operating Trust Fund.
 1476         Section 46. Subsections (2) and (5) and paragraph (a) of
 1477  subsection (8) of section 320.0609, Florida Statutes, are
 1478  amended to read:
 1479         320.0609 Transfer and exchange of registration license
 1480  plates; transfer tax fee.—
 1481         (2)(a) Upon a sale, trade, transfer, or other disposition
 1482  of a motor vehicle, the owner shall remove the registration
 1483  license plate therefrom and either return it or transfer it to a
 1484  replacement motor vehicle. No registration license plate shall
 1485  be temporarily or permanently attached to any new or used
 1486  replacement or substitute vehicle without filing an application
 1487  for transfer of such registration license plate and paying the
 1488  transfer tax fee of $4.50 to the department.
 1489         (b) The requirement to pay a transfer tax fee does not
 1490  apply when the replacement vehicle is classified under s.
 1491  320.08(2)(b), (c), or (d) or (3)(a), (b), or (c) and the
 1492  original vehicle to be replaced is also classified under s.
 1493  320.08(2)(b), (c), or (d) or (3)(a), (b), or (c).
 1494         (5) For a transfer or exchange other than one specified in
 1495  paragraph (2)(b), the following provisions apply:
 1496         (a) If the replacement motor vehicle requires the same
 1497  amount of license tax under s. 320.08 as the original vehicle to
 1498  be replaced, no additional tax other than the transfer tax fee
 1499  of $4.50, accompanied by an application for transfer on a form
 1500  supplied by the department, is required to transfer or exchange
 1501  a registration license plate for use on a replacement vehicle
 1502  for the duration of a current registration period and to issue a
 1503  new certificate of registration.
 1504         (b) If the replacement motor vehicle is within a
 1505  classification requiring a higher license tax than that of the
 1506  original vehicle to be replaced, the original license plate
 1507  shall be surrendered in exchange for a plate within the
 1508  appropriate classification, and an amount representing the pro
 1509  rata difference in the tax required shall be paid for the
 1510  remaining months of the registration period. Such payment is in
 1511  addition to the transfer tax fee authorized in this section. The
 1512  minimum charge for issuance of a license plate provided in s.
 1513  320.14 does not apply to an exchange of license plates under
 1514  this section.
 1515         (8)(a) When the owner of a vehicle transfers a registration
 1516  license plate to a replacement or substitute vehicle acquired
 1517  from a motor vehicle dealer licensed under this chapter, the
 1518  dealer shall timely provide to the department, via an electronic
 1519  system administered by the department for this purpose,
 1520  information regarding the transfer which is required by the
 1521  department. The dealer shall also give the owner written notice
 1522  documenting the transfer if the dealer cannot timely provide the
 1523  required transfer information to the department due to system or
 1524  connectivity problems. The dealer shall maintain all records
 1525  required by the department which must be open to inspection by
 1526  the department or its agents during reasonable business hours.
 1527  The dealer may charge the vehicle owner a fee to comply with
 1528  this subsection. The department may charge a tax fee of $2 to be
 1529  deposited into the Highway Safety Operating Trust Fund for each
 1530  transfer in addition to any other tax or fee imposed by law.
 1531         Section 47. Subsection (3) of section 320.0655, Florida
 1532  Statutes, is amended to read:
 1533         320.0655 Permanent license plates for governmental entities
 1534  and volunteer fire departments.—
 1535         (3) Any motor vehicle issued a license plate pursuant to
 1536  this section is exempt from the requirement to pay annual
 1537  license taxes pursuant to s. 320.08 but must pay the tax fee
 1538  provided by s. 320.10(2).
 1539         Section 48. Paragraph (c) of subsection (2) of section
 1540  320.0657, Florida Statutes, is amended to read:
 1541         320.0657 Permanent registration; fleet license plates.—
 1542         (2)
 1543         (c) In addition to the license tax prescribed by s.
 1544  320.08(2), (3), (4), (5)(a) and (b), (6)(a), (7), and (8), an
 1545  annual fleet management tax fee of $2 shall be charged. A one
 1546  time license plate manufacturing tax fee of $1.50 shall be
 1547  charged for plates issued for the established number of vehicles
 1548  in the fleet. If the size of the fleet is increased, an issuance
 1549  tax fee of $10 per vehicle will be charged to include the
 1550  license plate manufacturing tax fee. If the license plate
 1551  manufacturing cost increases, the department shall increase the
 1552  license plate manufacturing tax fee to recoup its cost. Taxes
 1553  Fees collected shall be deposited into the Highway Safety
 1554  Operating Trust Fund. Payment of registration license taxes tax
 1555  and fees shall be made annually and be evidenced only by the
 1556  issuance of a single receipt by the department. The provisions
 1557  of s. 320.0605 do not apply to vehicles registered in accordance
 1558  with this section, and no annual validation sticker is required.
 1559         Section 49. Subsection (2) of section 320.0659, Florida
 1560  Statutes, is amended to read:
 1561         320.0659 Permanent registration of trailer for hire and
 1562  semitrailers.—
 1563         (2) If apportionment is required for a permanent
 1564  semitrailer, the apportionment must be indicated by means of a
 1565  serially numbered decal, or decals, with the name of the state
 1566  for which apportionment is granted and the year for which the
 1567  apportionment is valid. The apportionment must be for 1 calendar
 1568  year and must be renewed as necessary. For jurisdictions that do
 1569  not require additional trailer taxes fees, the tax fee provided
 1570  in s. 320.08(5)(a)2. applies.
 1571         Section 50. Subsection (2) and paragraph (e) of subsection
 1572  (3) of section 320.07, Florida Statutes, are amended to read:
 1573         320.07 Expiration of registration; renewal required;
 1574  penalties.—
 1575         (2) Registration shall be renewed semiannually, annually,
 1576  or biennially, as provided in this subsection, during the
 1577  applicable renewal period, upon payment of the applicable
 1578  license tax amounts required by s. 320.08, service charges
 1579  required by s. 320.04, and any additional taxes or fees required
 1580  by law.
 1581         (a) Any person who owns a motor vehicle registered under s.
 1582  320.08(4), (6)(b), or (13) may register semiannually as provided
 1583  in s. 320.0705.
 1584         (b) Any person who owns a motor vehicle or mobile home
 1585  registered under s. 320.08(1), (2), (3), (4)(a) or (b), (6),
 1586  (7), (8), (9), (10), or (11) may renew the vehicle registration
 1587  biennially during the applicable renewal period upon payment of
 1588  the 2-year cumulative total of all applicable license tax
 1589  amounts required by s. 320.08 and taxes, service charges, or
 1590  surtaxes surcharges required by ss. 320.03, 320.04, 320.0801,
 1591  320.08015, 320.0802, 320.0804, 320.0805, 320.08046, and
 1592  320.08056 and payment of the 2-year cumulative total of any
 1593  additional taxes or fees required by law for an annual
 1594  registration.
 1595         (3) The operation of any motor vehicle without having
 1596  attached thereto a registration license plate and validation
 1597  stickers, or the use of any mobile home without having attached
 1598  thereto a mobile home sticker, for the current registration
 1599  period shall subject the owner thereof, if he or she is present,
 1600  or, if the owner is not present, the operator thereof to the
 1601  following penalty provisions:
 1602         (e) Any servicemember, as defined in s. 250.01, whose
 1603  mobile home registration expired while he or she was serving on
 1604  active duty or state active duty shall not be charged with a
 1605  violation of this subsection if, at the time of the offense, the
 1606  servicemember was serving on active duty or state active duty 35
 1607  miles or more from the mobile home. The servicemember must
 1608  present to the department either a copy of the official military
 1609  orders or a written verification signed by the servicemember’s
 1610  commanding officer to receive a waiver of taxes and charges.
 1611         Section 51. Section 320.0705, Florida Statutes, is amended
 1612  to read:
 1613         320.0705 Semiannual registration or renewal for certain
 1614  vehicles.—
 1615         (1) The owner of a motor vehicle taxed under s. 320.08(4)
 1616  or (6)(b) may register his or her vehicle semiannually, if the
 1617  amount of license tax due annually is more than $100 and the
 1618  vehicle registration tax fee is not required to be apportioned,
 1619  upon payment of a tax fee of $2.50 for each semiannual
 1620  registration.
 1621         (2) During the first 3 months of the semiannual
 1622  registration period beginning either June 1 or December 1, the
 1623  semiannual tax shall be one-half of the respective annual amount
 1624  set forth in s. 320.08. The tax fee for registration during the
 1625  fourth month of the semiannual period or thereafter shall be at
 1626  the rate of one-twelfth of the annual amount for the month of
 1627  registration and one-twelfth of the annual amount for each month
 1628  of the semiannual registration period succeeding the month of
 1629  registration. However, any vehicle not registered in this state
 1630  during the prior semiannual period and not subject to
 1631  registration during such prior registration period may be
 1632  registered in any month of the semiannual registration period
 1633  beginning June 1 or December 1 at the rate of one-twelfth of the
 1634  annual amount for the month of registration and one-twelfth of
 1635  the annual amount for each month of the semiannual period
 1636  succeeding the month of registration. The provisions of s.
 1637  320.14 do not apply to such vehicles.
 1638         (3) The owner of a motor vehicle taxed under s.
 1639  320.08(6)(a) may register such vehicle for any 6-month period
 1640  upon payment of one-half the annual license tax plus an
 1641  additional tax fee of $2.50 for each period; provided,
 1642  notwithstanding any other provision of law, such person is not
 1643  entitled to a refund of any tax imposed under s. 320.08(6) upon
 1644  such vehicle.
 1645         Section 52. Subsection (2) of section 320.071, Florida
 1646  Statutes, is amended to read:
 1647         320.071 Advance registration renewal; procedures.—
 1648         (2) Upon the filing of the application and payment of the
 1649  appropriate license tax under s. 320.08, service charges
 1650  required by s. 320.04, and any additional taxes or fees required
 1651  by law, the department or its agent shall issue to the owner of
 1652  the motor vehicle or mobile home a validation sticker or mobile
 1653  home sticker, as appropriate, which, when affixed to the license
 1654  plate or mobile home, shall renew the registration for the
 1655  appropriate registration period.
 1656         Section 53. Subsection (2) and paragraph (a) of subsection
 1657  (3) of section 320.0715, Florida Statutes, are amended to read:
 1658         320.0715 International Registration Plan; motor carrier
 1659  services; permits; retention of records.—
 1660         (2)(a) An International Registration Plan motor vehicle
 1661  trip permit registration may be issued for any vehicle which
 1662  could be lawfully operated in the International Registration
 1663  Plan jurisdiction if full registration or proportional
 1664  registration were obtained. A Florida trip permit shall expire
 1665  10 days after issuance. The cost of a trip permit shall be $30,
 1666  payment of which shall exempt the vehicle from payment of
 1667  Florida apportioned license plate taxes fees during the term for
 1668  which the permit is valid. Any vehicle for which a trip permit
 1669  has been issued may be operated in interstate or intrastate
 1670  commerce in the jurisdiction for the period allowed under such
 1671  permit. No motor carrier to whom a trip permit is issued shall
 1672  knowingly allow the permit to be used by any other person,
 1673  organization, or vehicle.
 1674         (b) A motor carrier may, upon payment of the $30 tax fee,
 1675  secure from the department or a designated authorized agent of
 1676  the department a Florida International Registration Plan motor
 1677  vehicle trip permit which shall be valid for 10 days. Such trip
 1678  permit shall show the name and address of the motor carrier to
 1679  whom it is issued, the date the vehicle is placed in and removed
 1680  from service, a complete identification of the vehicle on which
 1681  the permit is to be used, and the name and address of the owner
 1682  or lessee of the vehicle. The permit shall then be carried on
 1683  the vehicle which it identifies and shall be exhibited on demand
 1684  to any authorized personnel. The motor carrier to whom a permit
 1685  is issued shall be solely responsible for the proper use of the
 1686  permit by its employees and lessees. Any erasure, alteration, or
 1687  unauthorized use of such permit shall render it invalid and of
 1688  no effect. Florida International Registration Plan motor vehicle
 1689  trip permits may be transmitted to the motor carrier by
 1690  electronic means and shall be complete as outlined by department
 1691  personnel prior to transmittal.
 1692         (c) Special temporary permits shall be provided to owner
 1693  operators not operating as a lessor, for a tax fee of $5. Such
 1694  permit shall be valid for 10 days and shall only be utilized for
 1695  owner-operator vehicles with a registered gross weight not in
 1696  excess of the empty or unladen weight of the vehicle. Special
 1697  temporary permits may be issued by the department or by any of
 1698  its designated authorized agents. A special temporary permit may
 1699  be transmitted to the owner-operator by electronic means and
 1700  must be completed as outlined by department personnel prior to
 1701  transmittal.
 1702         (3)(a) If the department is unable to immediately issue the
 1703  apportioned license plate to an applicant currently registered
 1704  in this state under the International Registration Plan or to a
 1705  vehicle currently titled in this state, the department or its
 1706  designated agent may issue a 60-day temporary operational
 1707  permit. The department or agent of the department shall charge a
 1708  $3 tax fee and the service charge authorized by s. 320.04 for
 1709  each temporary operational permit it issues.
 1710         Section 54. Subsections (1), (2), (3), and (5) of section
 1711  320.072, Florida Statutes, are amended to read:
 1712         320.072 Additional tax fee imposed on certain motor vehicle
 1713  registration transactions.—
 1714         (1) A tax fee of $225 is imposed upon the initial
 1715  application for registration pursuant to s. 320.06 of every
 1716  motor vehicle classified in s. 320.08(2), (3), and (9)(c) and
 1717  (d).
 1718         (2) The tax fee imposed by subsection (1) shall not apply
 1719  to:
 1720         (a) Any registration renewal transaction.
 1721         (b) A transfer or exchange of a registration license plate
 1722  from a motor vehicle that has been disposed of to a newly
 1723  acquired motor vehicle pursuant to s. 320.0609(2) or (5).
 1724         (c) Any initial registration resulting from transfer of
 1725  title between coowners as provided by s. 319.22, transfer of
 1726  ownership by operation of law as provided by s. 319.28, or
 1727  transfer of title from a person to a member of that person’s
 1728  immediate family as defined in s. 657.002 who resides in the
 1729  same household.
 1730         (d) The registration of any motor vehicle owned by and
 1731  operated exclusively for the personal use of:
 1732         1. Any member of the United States Armed Forces, or his or
 1733  her spouse or dependent child, who is not a resident of this
 1734  state and who is stationed in this state while in compliance
 1735  with military orders.
 1736         2. Any former member of the United States Armed Forces, or
 1737  his or her spouse or dependent child, who purchased such motor
 1738  vehicle while stationed outside of Florida, who has separated
 1739  from the Armed Forces and was not dishonorably discharged or
 1740  discharged for bad conduct, who was a resident of this state at
 1741  the time of enlistment and at the time of discharge, and who
 1742  applies for registration of such motor vehicle within 6 months
 1743  after discharge.
 1744         3. Any member of the United States Armed Forces, or his or
 1745  her spouse or dependent child, who was a resident of this state
 1746  at the time of enlistment, who purchased such motor vehicle
 1747  while stationed outside of Florida, and who is now reassigned by
 1748  military order to this state.
 1749         4. Any spouse or dependent child of a member of the United
 1750  States Armed Forces who loses his or her life while on active
 1751  duty or who is listed by the Armed Forces as “missing-in
 1752  action.” Such spouse or child must be a resident of this state
 1753  and the servicemember must have been a resident of this state at
 1754  the time of enlistment. Registration of such motor vehicle must
 1755  occur within 1 year of the notification of the servicemember’s
 1756  death or of his or her status as “missing-in-action.”
 1757         5. Any member of the United States Armed Forces, or his or
 1758  her spouse or dependent child, who was a resident of this state
 1759  at the time of enlistment, who purchased a motor vehicle while
 1760  stationed outside of Florida, and who continues to be stationed
 1761  outside of Florida.
 1762         (e) The registration of any motor vehicle owned or
 1763  exclusively operated by the state or by any county,
 1764  municipality, or other governmental entity.
 1765         (f) The registration of a truck defined in s. 320.08(3)(d).
 1766         (g) Any ancient or antique automobile or truck for private
 1767  use registered pursuant to s. 320.086(1) or (2).
 1768         (3) A refund of the tax fee imposed under subsection (1)
 1769  shall be granted to anyone who, within 3 months after paying
 1770  such tax fee, sells, transfers, or otherwise disposes of a motor
 1771  vehicle classified in s. 320.08(2), (3), or (9)(c) or (d) in any
 1772  transaction not exempt from the tax fee pursuant to paragraph
 1773  (2)(b), paragraph (2)(c), or paragraph (2)(d). A person
 1774  requesting a refund must present proof of having paid the tax
 1775  fee pursuant to subsection (1) and must surrender the license
 1776  plate of the disposed-of vehicle.
 1777         (5) The tax fee imposed in subsection (1) shall not apply
 1778  if it is determined, pursuant to an affidavit submitted by the
 1779  owner on a form approved by the department, that the
 1780  registration being transferred is from a vehicle that is not
 1781  operational, is in storage, or will not be operated on the
 1782  streets and highways of this state.
 1783         Section 55. Subsections (4) and (5) of section 320.08,
 1784  Florida Statutes, are amended to read:
 1785         320.08 License taxes.—Except as otherwise provided herein,
 1786  there are hereby levied and imposed annual license taxes for the
 1787  operation of motor vehicles, mopeds, motorized bicycles as
 1788  defined in s. 316.003(4), tri-vehicles as defined in s. 316.003,
 1789  and mobile homes as defined in s. 320.01, which shall be paid to
 1790  and collected by the department or its agent upon the
 1791  registration or renewal of registration of the following:
 1792         (4) HEAVY TRUCKS, TRUCK TRACTORS, TAXES FEES ACCORDING TO
 1793  GROSS VEHICLE WEIGHT.—
 1794         (a) Gross vehicle weight of 5,001 pounds or more, but less
 1795  than 6,000 pounds: $60.75 flat, of which $15.75 shall be
 1796  deposited into the General Revenue Fund.
 1797         (b) Gross vehicle weight of 6,000 pounds or more, but less
 1798  than 8,000 pounds: $87.75 flat, of which $22.75 shall be
 1799  deposited into the General Revenue Fund.
 1800         (c) Gross vehicle weight of 8,000 pounds or more, but less
 1801  than 10,000 pounds: $103 flat, of which $27 shall be deposited
 1802  into the General Revenue Fund.
 1803         (d) Gross vehicle weight of 10,000 pounds or more, but less
 1804  than 15,000 pounds: $118 flat, of which $31 shall be deposited
 1805  into the General Revenue Fund.
 1806         (e) Gross vehicle weight of 15,000 pounds or more, but less
 1807  than 20,000 pounds: $177 flat, of which $46 shall be deposited
 1808  into the General Revenue Fund.
 1809         (f) Gross vehicle weight of 20,000 pounds or more, but less
 1810  than 26,001 pounds: $251 flat, of which $65 shall be deposited
 1811  into the General Revenue Fund.
 1812         (g) Gross vehicle weight of 26,001 pounds or more, but less
 1813  than 35,000: $324 flat, of which $84 shall be deposited into the
 1814  General Revenue Fund.
 1815         (h) Gross vehicle weight of 35,000 pounds or more, but less
 1816  than 44,000 pounds: $405 flat, of which $105 shall be deposited
 1817  into the General Revenue Fund.
 1818         (i) Gross vehicle weight of 44,000 pounds or more, but less
 1819  than 55,000 pounds: $773 flat, of which $201 shall be deposited
 1820  into the General Revenue Fund.
 1821         (j) Gross vehicle weight of 55,000 pounds or more, but less
 1822  than 62,000 pounds: $916 flat, of which $238 shall be deposited
 1823  into the General Revenue Fund.
 1824         (k) Gross vehicle weight of 62,000 pounds or more, but less
 1825  than 72,000 pounds: $1,080 flat, of which $280 shall be
 1826  deposited into the General Revenue Fund.
 1827         (l) Gross vehicle weight of 72,000 pounds or more: $1,322
 1828  flat, of which $343 shall be deposited into the General Revenue
 1829  Fund.
 1830         (m) Notwithstanding the declared gross vehicle weight, a
 1831  truck tractor used within the state or within a 150-mile radius
 1832  of its home address is eligible for a license plate for a tax
 1833  fee of $324 flat if:
 1834         1. The truck tractor is used exclusively for hauling
 1835  forestry products; or
 1836         2. The truck tractor is used primarily for the hauling of
 1837  forestry products, and is also used for the hauling of
 1838  associated forestry harvesting equipment used by the owner of
 1839  the truck tractor.
 1840  
 1841  Of the tax fee imposed by this paragraph, $84 shall be deposited
 1842  into the General Revenue Fund.
 1843         (n) A truck tractor or heavy truck, not operated as a for
 1844  hire vehicle and which is engaged exclusively in transporting
 1845  raw, unprocessed, and nonmanufactured agricultural or
 1846  horticultural products within the state or within a 150-mile
 1847  radius of its home address is eligible for a restricted license
 1848  plate for a tax fee of:
 1849         1. If such vehicle’s declared gross vehicle weight is less
 1850  than 44,000 pounds, $87.75 flat, of which $22.75 shall be
 1851  deposited into the General Revenue Fund.
 1852         2. If such vehicle’s declared gross vehicle weight is
 1853  44,000 pounds or more and such vehicle only transports from the
 1854  point of production to the point of primary manufacture; to the
 1855  point of assembling the same; or to a shipping point of a rail,
 1856  water, or motor transportation company, $324 flat, of which $84
 1857  shall be deposited into the General Revenue Fund.
 1858  
 1859  Such not-for-hire truck tractors and heavy trucks used
 1860  exclusively in transporting raw, unprocessed, and
 1861  nonmanufactured agricultural or horticultural products may be
 1862  incidentally used to haul farm implements and fertilizers
 1863  delivered direct to the growers. The department may require any
 1864  documentation deemed necessary to determine eligibility before
 1865  issuance of this license plate. For the purpose of this
 1866  paragraph, “not-for-hire” means the owner of the motor vehicle
 1867  must also be the owner of the raw, unprocessed, and
 1868  nonmanufactured agricultural or horticultural product, or the
 1869  user of the farm implements and fertilizer being delivered.
 1870         (5) SEMITRAILERS, TAXES FEES ACCORDING TO GROSS VEHICLE
 1871  WEIGHT; SCHOOL BUSES; SPECIAL PURPOSE VEHICLES.—
 1872         (a)1. A semitrailer drawn by a GVW truck tractor by means
 1873  of a fifth-wheel arrangement: $13.50 flat per registration year
 1874  or any part thereof, of which $3.50 shall be deposited into the
 1875  General Revenue Fund.
 1876         2. A semitrailer drawn by a GVW truck tractor by means of a
 1877  fifth-wheel arrangement: $68 flat per permanent registration, of
 1878  which $18 shall be deposited into the General Revenue Fund.
 1879         (b) A motor vehicle equipped with machinery and designed
 1880  for the exclusive purpose of well drilling, excavation,
 1881  construction, spraying, or similar activity, and which is not
 1882  designed or used to transport loads other than the machinery
 1883  described above over public roads: $44 flat, of which $11.50
 1884  shall be deposited into the General Revenue Fund.
 1885         (c) A school bus used exclusively to transport pupils to
 1886  and from school or school or church activities or functions
 1887  within their own county: $41 flat, of which $11 shall be
 1888  deposited into the General Revenue Fund.
 1889         (d) A wrecker, as defined in s. 320.01, which is used to
 1890  tow a vessel as defined in s. 327.02, a disabled, abandoned,
 1891  stolen-recovered, or impounded motor vehicle as defined in s.
 1892  320.01, or a replacement motor vehicle as defined in s. 320.01:
 1893  $41 flat, of which $11 shall be deposited into the General
 1894  Revenue Fund.
 1895         (e) A wrecker that is used to tow any nondisabled motor
 1896  vehicle, a vessel, or any other cargo unless used as defined in
 1897  paragraph (d), as follows:
 1898         1. Gross vehicle weight of 10,000 pounds or more, but less
 1899  than 15,000 pounds: $118 flat, of which $31 shall be deposited
 1900  into the General Revenue Fund.
 1901         2. Gross vehicle weight of 15,000 pounds or more, but less
 1902  than 20,000 pounds: $177 flat, of which $46 shall be deposited
 1903  into the General Revenue Fund.
 1904         3. Gross vehicle weight of 20,000 pounds or more, but less
 1905  than 26,000 pounds: $251 flat, of which $65 shall be deposited
 1906  into the General Revenue Fund.
 1907         4. Gross vehicle weight of 26,000 pounds or more, but less
 1908  than 35,000 pounds: $324 flat, of which $84 shall be deposited
 1909  into the General Revenue Fund.
 1910         5. Gross vehicle weight of 35,000 pounds or more, but less
 1911  than 44,000 pounds: $405 flat, of which $105 shall be deposited
 1912  into the General Revenue Fund.
 1913         6. Gross vehicle weight of 44,000 pounds or more, but less
 1914  than 55,000 pounds: $772 flat, of which $200 shall be deposited
 1915  into the General Revenue Fund.
 1916         7. Gross vehicle weight of 55,000 pounds or more, but less
 1917  than 62,000 pounds: $915 flat, of which $237 shall be deposited
 1918  into the General Revenue Fund.
 1919         8. Gross vehicle weight of 62,000 pounds or more, but less
 1920  than 72,000 pounds: $1,080 flat, of which $280 shall be
 1921  deposited into the General Revenue Fund.
 1922         9. Gross vehicle weight of 72,000 pounds or more: $1,322
 1923  flat, of which $343 shall be deposited into the General Revenue
 1924  Fund.
 1925         (f) A hearse or ambulance: $40.50 flat, of which $10.50
 1926  shall be deposited into the General Revenue Fund.
 1927         Section 56. Subsection (2) of section 320.0801, Florida
 1928  Statutes, is amended to read:
 1929         320.0801 Additional license tax on certain vehicles.—
 1930         (2) In addition to the license taxes imposed by s. 320.08
 1931  and by subsection (1), there is imposed an additional surtax
 1932  surcharge of $10 on each commercial motor vehicle having a gross
 1933  vehicle weight of 10,000 pounds or more, which surtax surcharge
 1934  must be paid to the department or its agent upon the
 1935  registration or renewal of registration of the commercial motor
 1936  vehicle. Notwithstanding the provisions of s. 320.20, 50 percent
 1937  of the revenues collected from the surtax surcharge imposed in
 1938  this subsection shall be deposited into the State Transportation
 1939  Trust Fund, and 50 percent shall be deposited in the General
 1940  Revenue Fund.
 1941         Section 57. Section 320.08015, Florida Statutes, is amended
 1942  to read:
 1943         320.08015 License surtax tax surcharge.—
 1944         (1) Except as provided in subsection (2), there is levied
 1945  on each license tax imposed under s. 320.08(11) a surtax
 1946  surcharge in the amount of $1, which shall be collected in the
 1947  same manner as the license tax and shall be deposited in the
 1948  Florida Mobile Home Relocation Trust Fund, as created in s.
 1949  723.06115. This surtax surcharge may not be imposed during the
 1950  next registration and renewal period if the balance in the
 1951  Florida Mobile Home Relocation Trust Fund exceeds $10 million on
 1952  June 30. The surtax surcharge shall be reinstated in the next
 1953  registration and renewal period if the balance in the Florida
 1954  Mobile Home Relocation Trust Fund is below $6 million on June
 1955  30.
 1956         (2) Any mobile home that is not located in a mobile home
 1957  park regulated under chapter 723 is exempt from the surtax
 1958  surcharge.
 1959         Section 58. Section 320.0802, Florida Statutes, is amended
 1960  to read:
 1961         320.0802 Surtax Surcharge on license tax.—There is hereby
 1962  levied and imposed on each license tax imposed under s. 320.08,
 1963  except those set forth in s. 320.08(11), a surtax surcharge in
 1964  the amount of $1, which shall be collected in the same manner as
 1965  the license tax and deposited into the State Agency Law
 1966  Enforcement Radio System Trust Fund of the Department of
 1967  Management Services.
 1968         Section 59. Section 320.0804, Florida Statutes, is amended
 1969  to read:
 1970         320.0804 Surtax Surcharge on license tax.—A surtax
 1971  surcharge of $2 shall be imposed on each license tax imposed
 1972  under s. 320.08, except those set forth in s. 320.08(11), which
 1973  shall be collected in the same manner as the license tax. This
 1974  surtax surcharge shall be further reduced to $1.20 on September
 1975  1, 2014, in order to negate the license plate increase of 80
 1976  cents imposed by chapter 2009-71, Laws of Florida. Of this
 1977  amount, $1 shall be deposited into the State Transportation
 1978  Trust Fund, and 20 cents shall be deposited into the Highway
 1979  Safety Operating Trust Fund.
 1980         Section 60. Section 320.08046, Florida Statutes, is amended
 1981  to read:
 1982         320.08046 Juvenile programs surtax surcharge on license
 1983  tax.—A surtax surcharge of $1 shall be imposed on each license
 1984  tax imposed under s. 320.08, except those set forth in s.
 1985  320.08(11), which shall be collected in the same manner as the
 1986  license tax and deposited into the Grants and Donations Trust
 1987  Fund in the Department of Juvenile Justice to fund the juvenile
 1988  crime prevention programs and the community juvenile justice
 1989  partnership grants program.
 1990         Section 61. Paragraph (a) of subsection (2) of section
 1991  320.08053, Florida Statutes, is amended to read:
 1992         320.08053 Requirements for requests to establish specialty
 1993  license plates.—
 1994         (2)(a) Within 120 days following the specialty license
 1995  plate becoming law, the department shall establish a method to
 1996  issue a specialty license plate voucher to allow for the presale
 1997  of the specialty license plate. The processing fee as prescribed
 1998  in s. 320.08056, the service charge and branch fee as prescribed
 1999  in s. 320.04, and the annual use fee as prescribed in s.
 2000  320.08056 shall be charged for the voucher. All other applicable
 2001  taxes and fees shall be charged at the time of issuance of the
 2002  license plates.
 2003         Section 62. Subsection (3) of section 320.08056, Florida
 2004  Statutes, are amended to read:
 2005         320.08056 Specialty license plates.—
 2006         (3) Each request must be made annually to the department or
 2007  an authorized agent serving on behalf of the department,
 2008  accompanied by the following taxes tax and fees:
 2009         (a) The license tax required for the vehicle as set forth
 2010  in s. 320.08.
 2011         (b) A processing fee of $5, to be deposited into the
 2012  Highway Safety Operating Trust Fund.
 2013         (c) A license plate tax fee as required by s. 320.06(1)(b).
 2014         (d) A license plate annual use fee as required in
 2015  subsection (4).
 2016  
 2017  A request may be made any time during a registration period. If
 2018  a request is made for a specialty license plate to replace a
 2019  current valid license plate, the specialty license plate must be
 2020  issued with appropriate decals attached at no tax for the plate,
 2021  but all taxes, fees, and service charges must be paid. If a
 2022  request is made for a specialty license plate at the beginning
 2023  of the registration period, the tax, together with all
 2024  applicable taxes, fees, and service charges, must be paid.
 2025         Section 63. Subsection (3) of section 320.08068, Florida
 2026  Statutes, is amended to read:
 2027         320.08068 Motorcycle specialty license plates.—
 2028         (3) Each request must be made annually to the department,
 2029  accompanied by the following taxes and fees:
 2030         (a) The license tax required under s. 320.08.
 2031         (b) A license plate tax fee as required by s. 320.06(1)(b).
 2032         (c) A processing fee of $2.
 2033         (d) A license plate annual use fee as required in
 2034  subsection (4).
 2035         Section 64. Subsections (1) through (5) and paragraphs (a)
 2036  and (c) of subsection (6) of section 320.0807, Florida Statutes,
 2037  are amended to read:
 2038         320.0807 Special license plates for Governor and federal
 2039  and state legislators.—
 2040         (1) Upon application by any member of the House of
 2041  Representatives of Congress and payment of the taxes and fees
 2042  prescribed by s. 320.0805, the department may issue to such
 2043  member of Congress a license plate stamped “Official Congress”
 2044  followed by the number of the appropriate congressional district
 2045  and the letters “MC,” or any other configuration chosen by the
 2046  member which is not already in use. Upon application by a United
 2047  States Senator and payment of the taxes and fees prescribed by
 2048  s. 320.0805, the department may issue a license plate stamped
 2049  “USS,” followed by the numeral II in the case of the junior
 2050  senator.
 2051         (2) Upon application by any member of the state House of
 2052  Representatives and payment of the taxes and fees prescribed by
 2053  s. 320.0805, the department may issue the state representative
 2054  license plates stamped “Official House,” followed by the number
 2055  of the appropriate House of Representatives district and the
 2056  letters “HR,” or any other configuration chosen by the member
 2057  which is not already in use. Upon application by a state senator
 2058  and payment of the taxes and fees prescribed by s. 320.0805, the
 2059  department may issue license plates stamped “Official Senate,”
 2060  followed by the number of the appropriate Senate district and
 2061  the letters “SN,” or any other configuration chosen by the
 2062  member which is not already in use.
 2063         (3) Upon application by the Governor and payment of the
 2064  appropriate taxes and fees, the department may issue to the
 2065  Governor two license plates stamped “Florida 1” and “Florida 2.”
 2066         (4) License plates purchased under subsection (1),
 2067  subsection (2), or subsection (3) shall be replaced by the
 2068  department at no cost, other than the taxes and fees required
 2069  under ss. 320.04 and 320.06(3)(b), when the person to whom the
 2070  plates have been issued leaves the elective office with respect
 2071  to which the license plates were issued. Within 30 days after
 2072  leaving office, the person to whom the license plates have been
 2073  issued must apply to the department for a replacement license
 2074  plate. The person may return the prestige license plates to the
 2075  department or retain the plates as souvenirs. Upon receipt of
 2076  the replacement license plate, the person may not display on any
 2077  vehicle the prestige license plate or plates issued with respect
 2078  to his or her former office.
 2079         (5) Upon application by any current or former President of
 2080  the Senate and payment of the taxes and fees prescribed by s.
 2081  320.0805, the department may issue a license plate stamped
 2082  “Senate President” followed by the number assigned by the
 2083  department or chosen by the applicant if it is not already in
 2084  use. Upon application by any current or former Speaker of the
 2085  House of Representatives and payment of the taxes and fees
 2086  prescribed by s. 320.0805, the department may issue a license
 2087  plate stamped “House Speaker” followed by the number assigned by
 2088  the department or chosen by the applicant if it is not already
 2089  in use.
 2090         (6)(a) Upon application by any former member of Congress or
 2091  former member of the state Legislature, payment of the taxes and
 2092  fees prescribed by s. 320.0805, and payment of a one-time tax
 2093  fee of $500, the department may issue a former member of
 2094  Congress, state senator, or state representative a license plate
 2095  stamped “Retired Congress,” “Retired Senate,” or “Retired
 2096  House,” as appropriate, for a vehicle owned by the former
 2097  member.
 2098         (c) Four hundred fifty dollars of the one-time tax fee
 2099  collected under paragraph (a) shall be distributed to the
 2100  account of the direct-support organization established pursuant
 2101  to s. 272.136 and used for the benefit of the Florida Historic
 2102  Capitol Museum, and the remaining $50 shall be deposited into
 2103  the Highway Safety Operating Trust Fund.
 2104         Section 65. Subsections (3) and (5) of section 320.081,
 2105  Florida Statutes, are amended to read:
 2106         320.081 Collection and distribution of annual license tax
 2107  imposed on the following type units.—
 2108         (3) The owner shall make application for such sticker in
 2109  the manner provided in s. 320.02, and the tax collectors in the
 2110  several counties of the state shall collect the license taxes
 2111  imposed by s. 320.08(10) and (11) and the license tax surtax
 2112  surcharge imposed by s. 320.08015 in the same manner and under
 2113  the same conditions and requirements as provided in s. 320.03.
 2114         (5) The department shall keep records showing the total
 2115  number of stickers issued to each type unit governed by this
 2116  section, the total amount of license taxes collected, and the
 2117  county or municipality where each such unit is located and shall
 2118  from month to month certify to the Chief Financial Officer the
 2119  amount derived from license taxes in each county and each
 2120  municipality within the county. Such amount, less the amount of
 2121  $1.50 collected on each license and the $1 license tax surtax
 2122  surcharge imposed by s. 320.08015, shall be paid to the counties
 2123  and municipalities within the counties where the unit or units
 2124  are located as follows: one-half to the district school board
 2125  and the remainder to the board of county commissioners, for
 2126  units that are located within the unincorporated areas of the
 2127  county, or to any municipality within such county, for units
 2128  that are located within its corporate limits. Payment shall be
 2129  by warrant drawn monthly by the Chief Financial Officer upon the
 2130  treasury out of the License Tax Collection Trust Fund.
 2131         Section 66. Subsection (2) of section 320.0815, Florida
 2132  Statutes, is amended to read:
 2133         320.0815 Mobile homes and recreational vehicle-type units
 2134  required to have appropriate license plates or stickers.—
 2135         (2) A mobile home or recreational vehicle-type unit which
 2136  is permanently affixed to the land shall be issued a mobile home
 2137  sticker at the tax fee prescribed in s. 320.08(11) unless the
 2138  mobile home or recreational vehicle-type unit is qualified and
 2139  taxed as real property, in which case the mobile home or
 2140  recreational vehicle-type unit shall be issued an “RP” series
 2141  sticker. Series “RP” stickers shall be provided by the
 2142  department to the tax collectors, and such a sticker will be
 2143  issued by the tax collector to the registered owner of such a
 2144  mobile home or recreational vehicle-type unit upon the
 2145  production of a certificate of the respective property appraiser
 2146  that such mobile home or recreational vehicle-type unit is
 2147  included in an assessment of the property of such registered
 2148  owner for ad valorem taxation. An “RP” series sticker shall be
 2149  issued by the tax collector for an aggregate tax fee of $3 each,
 2150  to be distributed as follows: $2.50 shall be retained by the tax
 2151  collector as a service charge; 25 cents shall be remitted to the
 2152  property appraiser; and 25 cents shall be remitted to the
 2153  department to defray the cost of manufacture and handling.
 2154  Mobile home stickers and “RP” series stickers shall be of a size
 2155  to be determined by the department. A mobile home sticker or
 2156  “RP” series sticker shall be affixed to the lower left corner of
 2157  the window closest to the street or road providing access to
 2158  such residence.
 2159         Section 67. Subsection (1) of section 320.0821, Florida
 2160  Statutes, are amended to read:
 2161         320.0821 Wrecker license plates.—
 2162         (1) The department shall issue a wrecker license plate to
 2163  the owner of any motor vehicle that is used to tow, carry, or
 2164  otherwise transport motor vehicles and that is equipped for that
 2165  purpose with a boom, winch, carrier, or other similar equipment,
 2166  except a motor vehicle registered under the International
 2167  Registration Plan, upon application and payment of the
 2168  appropriate license tax and fees in accordance with s.
 2169  320.08(5)(d) or (e).
 2170         Section 68. Section 320.0846, Florida Statutes, is amended
 2171  to read:
 2172         320.0846 Free motor vehicle license plates to active
 2173  members of the Florida National Guard.—
 2174         (1) Any owner or lessee of a motor vehicle who resides in
 2175  this state and is an active member of the Florida National Guard
 2176  may, upon application and proof of eligibility, be issued one
 2177  standard license plate without charge. Applications for any
 2178  additional license plates must be accompanied by appropriate
 2179  taxes and fees established in this chapter.
 2180         (2) Eligible applicants of the Florida National Guard may
 2181  apply for a specialty license plate as provided in s. 320.08056
 2182  upon payment of the taxes and fees required in that section. All
 2183  other taxes and fees will be waived. Applications for any
 2184  additional specialty license plates must be accompanied by all
 2185  appropriate taxes and fees established in this chapter.
 2186         Section 69. Paragraph (a) of subsection (1), paragraph (d)
 2187  of subsection (2), paragraph (c) of subsection (3), and
 2188  subsection (4) of section 320.0848, Florida Statutes, are
 2189  amended to read:
 2190         320.0848 Persons who have disabilities; issuance of
 2191  disabled parking permits; temporary permits; permits for certain
 2192  providers of transportation services to persons who have
 2193  disabilities.—
 2194         (1)(a) The Department of Highway Safety and Motor Vehicles
 2195  or its authorized agents shall, upon application and receipt of
 2196  the tax fee, issue a disabled parking permit for a period of up
 2197  to 4 years, which period ends on the applicant’s birthday, to
 2198  any person who has long-term mobility impairment, or a temporary
 2199  disabled parking permit not to exceed 6 months to any person who
 2200  has a temporary mobility impairment. No person will be required
 2201  to pay a tax fee for a parking permit for disabled persons more
 2202  than once in a 12-month period from the date of the prior tax
 2203  fee payment.
 2204         (2) DISABLED PARKING PERMIT; PERSONS WITH LONG-TERM
 2205  MOBILITY PROBLEMS.—
 2206         (d) To obtain a replacement for a disabled parking permit
 2207  that has been lost or stolen, a person must submit an
 2208  application on a form prescribed by the department, provide a
 2209  certificate of disability issued within the last 12 months
 2210  pursuant to subsection (1), and pay a replacement tax fee in the
 2211  amount of $1, to be retained by the issuing agency. If the
 2212  person submits with the application a police report documenting
 2213  that the permit was stolen, there is no replacement tax fee. A
 2214  veteran who has been previously evaluated and certified by the
 2215  United States Department of Veterans Affairs or any branch of
 2216  the United States Armed Forces as permanently and totally
 2217  disabled from a service-connected disability may provide a
 2218  United States Department of Veterans Affairs Form Letter 27-333,
 2219  or its equivalent, issued within the last 12 months in lieu of a
 2220  certificate of disability.
 2221         (3) DISABLED PARKING PERMIT; TEMPORARY.—
 2222         (c) The tax fee for a temporary disabled parking permit is
 2223  $15.
 2224         (4) From the proceeds of the temporary disabled parking
 2225  permit taxes fees:
 2226         (a) The Department of Highway Safety and Motor Vehicles
 2227  must receive $3.50 for each temporary permit, to be deposited
 2228  into the Highway Safety Operating Trust Fund and used for
 2229  implementing the real-time disabled parking permit database and
 2230  for administering the disabled parking permit program.
 2231         (b) The tax collector, for processing, must receive $2.50
 2232  for each temporary permit.
 2233         (c) The remainder must be distributed monthly as follows:
 2234         1. To be deposited in the Grants and Donations Trust Fund
 2235  of the Division of Vocational Rehabilitation of the Department
 2236  of Education for the purpose of improving employment and
 2237  training opportunities for persons who have disabilities, with
 2238  special emphasis on removing transportation barriers, $4.
 2239         2. To be deposited in the Transportation Disadvantaged
 2240  Trust Fund to be used for funding matching grants to counties
 2241  for the purpose of improving transportation of persons who have
 2242  disabilities, $5.
 2243         Section 70. Subsection (1) and paragraph (a) of subsection
 2244  (2) of section 320.086, Florida Statutes, are amended to read:
 2245         320.086 Ancient or antique motor vehicles; horseless
 2246  carriage, antique, or historical license plates; former military
 2247  vehicles.—
 2248         (1) The owner of a motor vehicle for private use
 2249  manufactured in model year 1945 or earlier and operated on the
 2250  streets and highways of this state shall, upon application in
 2251  the manner and at the time prescribed by the department and upon
 2252  payment of the license tax for an ancient motor vehicle
 2253  prescribed by s. 320.08(1)(d), (2)(a), or (3)(e), be issued a
 2254  special license plate for such motor vehicle. The license plate
 2255  shall be permanent and valid for use without renewal so long as
 2256  the vehicle is in existence. In addition to the payment of all
 2257  other taxes and fees required by law, the applicant shall pay
 2258  such tax fee for the issuance of the special license plate as
 2259  may be prescribed by the department commensurate with the cost
 2260  of its manufacture. The registration numbers and special license
 2261  plates assigned to such motor vehicles shall run in a separate
 2262  numerical series, commencing with “Horseless Carriage No. 1,”
 2263  and the plates shall be of a distinguishing color.
 2264         (2)(a) The owner of a motor vehicle for private use
 2265  manufactured in a model year after 1945 and of the age of 30
 2266  years or more after the model year and operated on the streets
 2267  and highways of this state may, upon application in the manner
 2268  and at the time prescribed by the department and upon payment of
 2269  the license tax prescribed by s. 320.08(1)(d), (2)(a), or
 2270  (3)(e), be issued a special license plate for such motor
 2271  vehicle. In addition to the payment of all other taxes and fees
 2272  required by law, the applicant shall pay the tax fee for the
 2273  issuance of the special license plate prescribed by the
 2274  department, commensurate with the cost of its manufacture. The
 2275  registration numbers and special license plates assigned to such
 2276  motor vehicles shall run in a separate numerical series,
 2277  commencing with “Antique No. 1,” and the plates shall be of a
 2278  distinguishing color. The owner of the motor vehicle may, upon
 2279  application and payment of the license tax prescribed by s.
 2280  320.08, be issued a regular Florida license plate or specialty
 2281  license plate in lieu of the special “Antique” license plate.
 2282         Section 71. Subsection (3) of section 320.089, Florida
 2283  Statutes, is amended to read:
 2284         320.089 Veterans of the United States Armed Forces; members
 2285  of National Guard; survivors of Pearl Harbor; Purple Heart medal
 2286  recipients; active or retired United States Armed Forces
 2287  reservists; Combat Infantry Badge, Combat Medical Badge, or
 2288  Combat Action Badge recipients; Combat Action Ribbon recipients;
 2289  Air Force Combat Action Medal recipients; Distinguished Flying
 2290  Cross recipients; former prisoners of war; Korean War Veterans;
 2291  Vietnam War Veterans; Operation Desert Shield Veterans;
 2292  Operation Desert Storm Veterans; Operation Enduring Freedom
 2293  Veterans; Operation Iraqi Freedom Veterans; Women Veterans;
 2294  World War II Veterans; and Navy Submariners; special license
 2295  plates; taxes and fees fee.—
 2296         (3) Each owner or lessee of an automobile or truck for
 2297  private use, a truck weighing not more than 7,999 pounds, or a
 2298  recreational vehicle as specified in s. 320.08(9)(c) or (d),
 2299  which is not used for hire or commercial use who is a resident
 2300  of this state and who is the unremarried surviving spouse of a
 2301  recipient of the Purple Heart medal, upon application to the
 2302  department accompanied by the payment of the required taxes and
 2303  fees, shall be issued a license plate as provided in s. 320.06
 2304  which is stamped with the words “Purple Heart” and the likeness
 2305  of the Purple Heart medal followed by the serial number. Each
 2306  application shall be accompanied by proof that the applicant is
 2307  the unremarried surviving spouse of a recipient of the Purple
 2308  Heart medal.
 2309         Section 72. Paragraph (c) of subsection (5) of section
 2310  320.0891, Florida Statutes, are amended to read:
 2311         320.0891 U.S. Paratroopers license plate.—
 2312         (5) Each request must be made annually to the department,
 2313  accompanied by the following taxes tax and fees:
 2314         (c) A license plate tax fee as required under s.
 2315  320.06(1)(b).
 2316         Section 73. Section 320.102, Florida Statutes, is amended
 2317  to read:
 2318         320.102 Marine boat trailers owned by nonprofit
 2319  organizations; exemptions.—The registration or renewal of a
 2320  registration of any marine boat trailer owned and operated by a
 2321  nonprofit organization that is exempt from federal income tax
 2322  under s. 501(c)(3) of the Internal Revenue Code and which is
 2323  used exclusively in carrying out its customary nonprofit
 2324  activities is exempt from paying the fees, taxes, surtaxes
 2325  surcharges, and charges in ss. 320.03(5), (6), and (9),
 2326  320.031(2), 320.04(1), 320.06(1)(b) and (3)(b), 320.0801,
 2327  320.0802, 320.0804, and 320.08046.
 2328         Section 74. Subsection (3) of section 320.13, Florida
 2329  Statutes, is amended to read:
 2330         320.13 Dealer and manufacturer license plates and
 2331  alternative method of registration.—
 2332         (3) When a licensed dealer or a marine boat trailer dealer
 2333  chooses to register any motor vehicle or boat trailer he or she
 2334  owns and has for sale and secure a regular motor vehicle license
 2335  plate therefor, the dealer may, upon sale thereof, submit to the
 2336  department a transfer tax fee of $4.50 and an application for
 2337  transfer of the license plate to a comparable motor vehicle or
 2338  boat trailer owned by the dealer of the same weight series as
 2339  set forth under s. 320.08.
 2340         Section 75. Paragraph (h) of subsection (1) and subsection
 2341  (2) of section 320.131, Florida Statutes, are amended to read:
 2342         320.131 Temporary tags.—
 2343         (1) The department is authorized and empowered to design,
 2344  issue, and regulate the use of temporary tags to be designated
 2345  “temporary tags” for use in the following cases:
 2346         (h) For a rental car company which possesses a motor
 2347  vehicle dealer license and which may use temporary tags on
 2348  vehicles offered for lease by such company in accordance with
 2349  the provisions of rules established by the department. However,
 2350  the original issuance date of a temporary tag shall be the date
 2351  which determines the applicable license plate tax fee.
 2352  
 2353  Further, the department is authorized to disallow the purchase
 2354  of temporary tags by licensed dealers, common carriers, or
 2355  financial institutions in those cases where abuse has occurred.
 2356         (2) The department is authorized to sell temporary tags, in
 2357  addition to those listed above, to their agents and where need
 2358  is demonstrated by a consumer complainant. The tax fee shall be
 2359  $2 each. One dollar from each tag sold shall be deposited into
 2360  the Brain and Spinal Cord Injury Program Trust Fund, with the
 2361  remaining proceeds being deposited into the Highway Safety
 2362  Operating Trust Fund. Agents of the department shall sell
 2363  temporary tags for $2 each and shall charge the service charge
 2364  authorized by s. 320.04 per transaction, regardless of the
 2365  quantity sold. Requests for purchase of temporary tags to the
 2366  department or its agents shall be made, where applicable, on
 2367  letterhead stationery and notarized. Except as specifically
 2368  provided otherwise, a temporary tag shall be valid for 30 days,
 2369  and no more than two shall be issued to the same person for the
 2370  same vehicle.
 2371         Section 76. Section 320.1325, Florida Statutes, is amended
 2372  to read:
 2373         320.1325 Registration required for the temporarily
 2374  employed.—Motor vehicles owned or leased by persons who are
 2375  temporarily employed within the state but are not residents are
 2376  required to be registered. Upon payment of the taxes fees
 2377  prescribed in this section and proof of insurance coverage as
 2378  required by the applicant’s resident state, the department shall
 2379  provide a temporary registration plate and a registration
 2380  certificate valid for 90 days to an applicant who is temporarily
 2381  employed in this state. The temporary registration plate may be
 2382  renewed one time for an additional 90-day period. At the end of
 2383  the 180-day period of temporary registration, the applicant
 2384  shall apply for a permanent registration if there is a further
 2385  need to remain in this state. A temporary license registration
 2386  plate may not be issued for any commercial motor vehicle as
 2387  defined in s. 320.01. The tax fee for the 90-day temporary
 2388  registration plate shall be $40 plus the applicable service
 2389  charge required by s. 320.04. Subsequent permanent registration
 2390  and titling of a vehicle registered hereunder shall subject the
 2391  applicant to providing proof of Florida insurance coverage as
 2392  specified in s. 320.02 and payment of the taxes fees required by
 2393  s. 320.072, in addition to all other taxes and fees required.
 2394         Section 77. Subsection (1) of section 320.18, Florida
 2395  Statutes, is amended to read:
 2396         320.18 Withholding registration.—
 2397         (1) The department may withhold the registration of any
 2398  motor vehicle or mobile home the owner or coowner of which has
 2399  failed to register it under the provisions of law for any
 2400  previous period or periods for which it appears registration
 2401  should have been made in this state until the tax for such
 2402  period or periods is paid. The department may cancel any vehicle
 2403  or vessel registration, driver license, identification card, or
 2404  fuel-use tax decal if the owner or coowner pays for any vehicle
 2405  or vessel registration, driver license, identification card, or
 2406  fuel-use tax decal; pays any administrative, delinquency, or
 2407  reinstatement tax or fee; or pays any tax liability, penalty, or
 2408  interest specified in chapter 207 by a dishonored check, or if
 2409  the vehicle owner or motor carrier has failed to pay a penalty
 2410  for a weight or safety violation issued by the Department of
 2411  Transportation or the Department of Highway Safety and Motor
 2412  Vehicles. The Department of Transportation and the Department of
 2413  Highway Safety and Motor Vehicles may impound any commercial
 2414  motor vehicle that has a canceled license plate or fuel-use tax
 2415  decal until the tax liability, penalty, and interest specified
 2416  in chapter 207, the license tax, or the fuel-use decal tax fee,
 2417  and applicable administrative taxes and fees have been paid for
 2418  by certified funds.
 2419         Section 78. Paragraph (b) of subsection (9) of section
 2420  320.27, Florida Statutes, are amended to read:
 2421         320.27 Motor vehicle dealers.—
 2422         (9) DENIAL, SUSPENSION, OR REVOCATION.—
 2423         (b) The department may deny, suspend, or revoke any license
 2424  issued hereunder or under the provisions of s. 320.77 or s.
 2425  320.771 upon proof that a licensee has committed, with
 2426  sufficient frequency so as to establish a pattern of wrongdoing
 2427  on the part of a licensee, violations of one or more of the
 2428  following activities:
 2429         1. Representation that a demonstrator is a new motor
 2430  vehicle, or the attempt to sell or the sale of a demonstrator as
 2431  a new motor vehicle without written notice to the purchaser that
 2432  the vehicle is a demonstrator. For the purposes of this section,
 2433  a “demonstrator,” a “new motor vehicle,” and a “used motor
 2434  vehicle” shall be defined as under s. 320.60.
 2435         2. Unjustifiable refusal to comply with a licensee’s
 2436  responsibility under the terms of the new motor vehicle warranty
 2437  issued by its respective manufacturer, distributor, or importer.
 2438  However, if such refusal is at the direction of the
 2439  manufacturer, distributor, or importer, such refusal shall not
 2440  be a ground under this section.
 2441         3. Misrepresentation or false, deceptive, or misleading
 2442  statements with regard to the sale or financing of motor
 2443  vehicles which any motor vehicle dealer has, or causes to have,
 2444  advertised, printed, displayed, published, distributed,
 2445  broadcast, televised, or made in any manner with regard to the
 2446  sale or financing of motor vehicles.
 2447         4. Failure by any motor vehicle dealer to provide a
 2448  customer or purchaser with an odometer disclosure statement and
 2449  a copy of any bona fide written, executed sales contract or
 2450  agreement of purchase connected with the purchase of the motor
 2451  vehicle purchased by the customer or purchaser.
 2452         5. Failure of any motor vehicle dealer to comply with the
 2453  terms of any bona fide written, executed agreement, pursuant to
 2454  the sale of a motor vehicle.
 2455         6. Failure to apply for transfer of a title as prescribed
 2456  in s. 319.23(6).
 2457         7. Use of the dealer license identification number by any
 2458  person other than the licensed dealer or his or her designee.
 2459         8. Failure to continually meet the requirements of the
 2460  licensure law.
 2461         9. Representation to a customer or any advertisement to the
 2462  public representing or suggesting that a motor vehicle is a new
 2463  motor vehicle if such vehicle lawfully cannot be titled in the
 2464  name of the customer or other member of the public by the seller
 2465  using a manufacturer’s statement of origin as permitted in s.
 2466  319.23(1).
 2467         10. Requirement by any motor vehicle dealer that a customer
 2468  or purchaser accept equipment on his or her motor vehicle which
 2469  was not ordered by the customer or purchaser.
 2470         11. Requirement by any motor vehicle dealer that any
 2471  customer or purchaser finance a motor vehicle with a specific
 2472  financial institution or company.
 2473         12. Requirement by any motor vehicle dealer that the
 2474  purchaser of a motor vehicle contract with the dealer for
 2475  physical damage insurance.
 2476         13. Perpetration of a fraud upon any person as a result of
 2477  dealing in motor vehicles, including, without limitation, the
 2478  misrepresentation to any person by the licensee of the
 2479  licensee’s relationship to any manufacturer, importer, or
 2480  distributor.
 2481         14. Violation of any of the provisions of s. 319.35 by any
 2482  motor vehicle dealer.
 2483         15. Sale by a motor vehicle dealer of a vehicle offered in
 2484  trade by a customer prior to consummation of the sale, exchange,
 2485  or transfer of a newly acquired vehicle to the customer, unless
 2486  the customer provides written authorization for the sale of the
 2487  trade-in vehicle prior to delivery of the newly acquired
 2488  vehicle.
 2489         16. Willful failure to comply with any administrative rule
 2490  adopted by the department or the provisions of s. 320.131(8).
 2491         17. Violation of chapter 319, this chapter, or ss. 559.901
 2492  559.9221, which has to do with dealing in or repairing motor
 2493  vehicles or mobile homes. Additionally, in the case of used
 2494  motor vehicles, the willful violation of the federal law and
 2495  rule in 15 U.S.C. s. 2304, 16 C.F.R. part 455, pertaining to the
 2496  consumer sales window form.
 2497         18. Failure to maintain evidence of notification to the
 2498  owner or coowner of a vehicle regarding registration taxes or
 2499  titling fees owed as required in s. 320.02(17).
 2500         19. Failure to register a mobile home salesperson with the
 2501  department as required by this section.
 2502         Section 79. Subsection (2) of section 320.39, Florida
 2503  Statutes, are amended to read:
 2504         320.39 Reciprocal agreements for nonresident exemption.—
 2505         (2) The Department of Highway Safety and Motor Vehicles is
 2506  authorized to continue membership in the International
 2507  Registration Plan, a reciprocal agreement among the states and
 2508  the provinces of Canada which provides for proportional payment
 2509  of license fees and taxes.
 2510         Section 80. Subsection (2) of section 320.781, Florida
 2511  Statutes, is amended to read:
 2512         320.781 Mobile Home and Recreational Vehicle Protection
 2513  Trust Fund.—
 2514         (2) Beginning October 1, 1990, The department shall charge
 2515  and collect an additional tax fee of $1 for each new mobile home
 2516  and new recreational vehicle title transaction for which it
 2517  charges a tax fee. This additional tax fee shall be deposited
 2518  into the trust fund. The Department of Highway Safety and Motor
 2519  Vehicles shall charge a fee of $40 per annual dealer and
 2520  manufacturer license and license renewal, which shall be
 2521  deposited into the trust fund. The sums deposited in the trust
 2522  fund shall be used exclusively for carrying out the purposes of
 2523  this section. These sums may be invested and reinvested by the
 2524  Chief Financial Officer under the same limitations as apply to
 2525  investment of other state funds, with all interest from these
 2526  investments deposited to the credit of the trust fund.
 2527         Section 81. Subsections (1), (3), and (8) of section
 2528  322.051, Florida Statutes, are amended to read:
 2529         322.051 Identification cards.—
 2530         (1) Any person who is 5 years of age or older, or any
 2531  person who has a disability, regardless of age, who applies for
 2532  a disabled parking permit under s. 320.0848, may be issued an
 2533  identification card by the department upon completion of an
 2534  application and payment of an application tax fee.
 2535         (a) The application must include the following information
 2536  regarding the applicant:
 2537         1. Full name (first, middle or maiden, and last), gender,
 2538  proof of social security card number satisfactory to the
 2539  department, which may include a military identification card,
 2540  county of residence, mailing address, proof of residential
 2541  address satisfactory to the department, country of birth, and a
 2542  brief description.
 2543         2. Proof of birth date satisfactory to the department.
 2544         3. Proof of identity satisfactory to the department. Such
 2545  proof must include one of the following documents issued to the
 2546  applicant:
 2547         a. A driver license record or identification card record
 2548  from another jurisdiction that required the applicant to submit
 2549  a document for identification which is substantially similar to
 2550  a document required under sub-subparagraph b., sub-subparagraph
 2551  c., sub-subparagraph d., sub-subparagraph e., sub-subparagraph
 2552  f., sub-subparagraph g., or sub-subparagraph h.;
 2553         b. A certified copy of a United States birth certificate;
 2554         c. A valid, unexpired United States passport;
 2555         d. A naturalization certificate issued by the United States
 2556  Department of Homeland Security;
 2557         e. A valid, unexpired alien registration receipt card
 2558  (green card);
 2559         f. A Consular Report of Birth Abroad provided by the United
 2560  States Department of State;
 2561         g. An unexpired employment authorization card issued by the
 2562  United States Department of Homeland Security; or
 2563         h. Proof of nonimmigrant classification provided by the
 2564  United States Department of Homeland Security, for an original
 2565  identification card. In order to prove nonimmigrant
 2566  classification, an applicant must provide at least one of the
 2567  following documents. In addition, the department may require
 2568  applicants to produce United States Department of Homeland
 2569  Security documents for the sole purpose of establishing the
 2570  maintenance of, or efforts to maintain, continuous lawful
 2571  presence:
 2572         (I) A notice of hearing from an immigration court
 2573  scheduling a hearing on any proceeding.
 2574         (II) A notice from the Board of Immigration Appeals
 2575  acknowledging pendency of an appeal.
 2576         (III) A notice of the approval of an application for
 2577  adjustment of status issued by the United States Citizenship and
 2578  Immigration Services.
 2579         (IV) An official documentation confirming the filing of a
 2580  petition for asylum or refugee status or any other relief issued
 2581  by the United States Citizenship and Immigration Services.
 2582         (V) A notice of action transferring any pending matter from
 2583  another jurisdiction to Florida, issued by the United States
 2584  Citizenship and Immigration Services.
 2585         (VI) An order of an immigration judge or immigration
 2586  officer granting relief that authorizes the alien to live and
 2587  work in the United States, including, but not limited to,
 2588  asylum.
 2589         (VII) Evidence that an application is pending for
 2590  adjustment of status to that of an alien lawfully admitted for
 2591  permanent residence in the United States or conditional
 2592  permanent resident status in the United States, if a visa number
 2593  is available having a current priority date for processing by
 2594  the United States Citizenship and Immigration Services.
 2595         (VIII) On or after January 1, 2010, an unexpired foreign
 2596  passport with an unexpired United States Visa affixed,
 2597  accompanied by an approved I-94, documenting the most recent
 2598  admittance into the United States.
 2599  
 2600  An identification card issued based on documents required in
 2601  sub-subparagraph g. or sub-subparagraph h. is valid for a period
 2602  not to exceed the expiration date of the document presented or 1
 2603  year, whichever occurs first.
 2604         (b) An application for an identification card must be
 2605  signed and verified by the applicant in a format designated by
 2606  the department before a person authorized to administer oaths
 2607  and payment of the applicable tax fee pursuant to s. 322.21.
 2608         (3) If an identification card issued under this section is
 2609  lost, destroyed, or mutilated or a new name is acquired, the
 2610  person to whom it was issued may obtain a duplicate upon
 2611  furnishing satisfactory proof of such fact to the department and
 2612  upon payment of a tax fee as provided in s. 322.21. The tax fee
 2613  must include payment for the color photograph or digital image
 2614  of the applicant. Any person who loses an identification card
 2615  and who, after obtaining a duplicate, finds the original card
 2616  shall immediately surrender the original card to the department.
 2617  The same documentary evidence shall be furnished for a duplicate
 2618  as for an original identification card.
 2619         (8)(a) The department shall, upon receipt of the required
 2620  tax fee, issue to each qualified applicant for an identification
 2621  card a color photographic or digital image identification card
 2622  bearing a fullface photograph or digital image of the
 2623  identification cardholder. Notwithstanding chapter 761 or s.
 2624  761.05, the requirement for a fullface photograph or digital
 2625  image of the identification cardholder may not be waived. A
 2626  space shall be provided upon which the identification cardholder
 2627  shall affix his or her usual signature, as required in s.
 2628  322.14, in the presence of an authorized agent of the department
 2629  so as to ensure that such signature becomes a part of the
 2630  identification card.
 2631         (b)1. The word “Veteran” must be exhibited on the
 2632  identification card of a veteran upon the presentation of a copy
 2633  of the person’s:
 2634         a. DD Form 214, issued by the United States Department of
 2635  Defense;
 2636         b. Veteran health identification card, issued by the United
 2637  States Department of Veterans Affairs;
 2638         c. Veteran identification card, issued by the United States
 2639  Department of Veterans Affairs pursuant to the Veterans
 2640  Identification Card Act of 2015, Pub. L. No. 114-31; or
 2641         d. Other acceptable form specified by the Department of
 2642  Veterans’ Affairs.
 2643         2. Until a veteran’s identification card is next renewed,
 2644  the veteran may have the word “Veteran” added to his or her
 2645  identification card upon surrender of his or her current
 2646  identification card and presentation of any of the forms of
 2647  identification specified in subparagraph 1. If the applicant is
 2648  not conducting any other transaction affecting the
 2649  identification card, a replacement identification card must be
 2650  issued with the word “Veteran” without payment of the tax fee
 2651  required in s. 322.21(1)(f)3.
 2652         (c) The international symbol for the deaf and hard of
 2653  hearing shall be exhibited on the identification card of a
 2654  person who is deaf or hard of hearing upon the payment of an
 2655  additional $1 fee for the identification card and the
 2656  presentation of sufficient proof that the person is deaf or hard
 2657  of hearing as determined by the department. Until a person’s
 2658  identification card is next renewed, the person may have the
 2659  symbol added to his or her identification card upon surrender of
 2660  his or her current identification card, payment of a $2 fee to
 2661  be deposited into the Highway Safety Operating Trust Fund, and
 2662  presentation of sufficient proof that the person is deaf or hard
 2663  of hearing as determined by the department. If the applicant is
 2664  not conducting any other transaction affecting the
 2665  identification card, a replacement identification card may be
 2666  issued with the symbol without payment of the tax fee required
 2667  in s. 322.21(1)(f)3. For purposes of this paragraph, the
 2668  international symbol for the deaf and hard of hearing is
 2669  substantially as follows:
 2670  
 2671         (d) The department shall include symbols representing the
 2672  following on an identification card upon the payment of an
 2673  additional $1 fee by an applicant who meets the requirements of
 2674  subsection (1) and presents his or her:
 2675         1. Lifetime freshwater fishing license;
 2676         2. Lifetime saltwater fishing license;
 2677         3. Lifetime hunting license;
 2678         4. Lifetime sportsman’s license; or
 2679         5. Lifetime boater safety identification card.
 2680  
 2681  A person may replace his or her identification card before its
 2682  expiration date with a card that includes his or her status as a
 2683  lifetime licensee or boater safety cardholder upon surrender of
 2684  his or her current identification card, payment of a $2 fee to
 2685  be deposited into the Highway Safety Operating Trust Fund, and
 2686  presentation of the person’s lifetime license or card. If the
 2687  sole purpose of the replacement identification card is the
 2688  inclusion of the applicant’s status as a lifetime licensee or
 2689  cardholder, the replacement identification card must be issued
 2690  without payment of the tax fee required in s. 322.21(1)(f)3.
 2691         (e)1. Upon request by a person who has a developmental
 2692  disability, or by a parent or guardian of a child or ward who
 2693  has a developmental disability, the department shall issue an
 2694  identification card exhibiting a capital “D” for the person,
 2695  child, or ward if the person or the parent or guardian of the
 2696  child or ward submits:
 2697         a. Payment of a an additional $1 fee; and
 2698         b. Proof acceptable to the department of a diagnosis by a
 2699  licensed physician of a developmental disability as defined in
 2700  s. 393.063.
 2701         2. The department shall deposit the additional $1 fee into
 2702  the Agency for Persons with Disabilities Operations and
 2703  Maintenance Trust Fund under s. 20.1971(2).
 2704         3. A replacement identification card that includes the
 2705  designation may be issued without payment of the tax fee
 2706  required under s. 322.21(1)(f).
 2707         4. The department shall develop rules to facilitate the
 2708  issuance, requirements, and oversight of developmental
 2709  disability identification cards under this section.
 2710         Section 82. Subsection (2) of section 322.12, Florida
 2711  Statutes, is amended to read:
 2712         322.12 Examination of applicants.—
 2713         (2) The department shall examine every applicant for a
 2714  driver license, including an applicant who is licensed in
 2715  another state or country, except as otherwise provided in this
 2716  chapter. A person who holds a learner’s driver license as
 2717  provided for in s. 322.1615 is not required to pay a tax fee for
 2718  successfully completing the examination showing his or her
 2719  ability to operate a motor vehicle as provided for herein and
 2720  need not pay the tax fee for a replacement license as provided
 2721  in s. 322.17(2).
 2722         Section 83. Paragraph (c) of subsection (1) of section
 2723  322.135, Florida Statutes, is amended to read:
 2724         322.135 Driver license agents.—
 2725         (1) The department shall, upon application, authorize by
 2726  interagency agreement any or all of the tax collectors who are
 2727  constitutional officers under s. 1(d), Art. VIII of the State
 2728  Constitution in the several counties of the state, subject to
 2729  the requirements of law, in accordance with rules of the
 2730  department, to serve as its agent for the provision of specified
 2731  driver license services.
 2732         (c) A service fee of $6.25 must be charged, in addition to
 2733  the taxes fees set forth in this chapter, for providing all
 2734  services pursuant to this chapter. The service fee may not be
 2735  charged:
 2736         1. More than once per customer during a single visit to a
 2737  tax collector’s office.
 2738         2. For a reexamination requested by the Medical Advisory
 2739  Board or required pursuant to s. 322.221.
 2740         3. For a voter registration transaction.
 2741         4. In violation of any federal or state law.
 2742         5. To a veteran receiving any service pursuant to this
 2743  chapter, upon presentation of a copy of the veteran’s:
 2744         a. DD Form 214, issued by the United States Department of
 2745  Defense;
 2746         b. Veteran health identification card, issued by the United
 2747  States Department of Veterans Affairs;
 2748         c. Veteran identification card, issued by the United States
 2749  Department of Veterans Affairs pursuant to the Veterans
 2750  Identification Card Act of 2015, Pub. L. No. 114-31; or
 2751         d. Other acceptable form specified by the Department of
 2752  Veterans’ Affairs.
 2753         Section 84. Paragraphs (a), (c), (d), and (e) of subsection
 2754  (1) of section 322.14, Florida Statutes, are amended to read:
 2755         322.14 Licenses issued to drivers.—
 2756         (1)(a) The department shall, upon successful completion of
 2757  all required examinations and payment of the required taxes and
 2758  fees fee, issue to every qualified applicant a driver license
 2759  that must bear a color photograph or digital image of the
 2760  licensee; the name of the state; a distinguishing number
 2761  assigned to the licensee; and the licensee’s full name, date of
 2762  birth, and residence address; a brief description of the
 2763  licensee, including, but not limited to, the licensee’s gender
 2764  and height; and the dates of issuance and expiration of the
 2765  license. A space shall be provided upon which the licensee shall
 2766  affix his or her usual signature. A license is invalid until it
 2767  has been signed by the licensee except that the signature of the
 2768  licensee is not required if it appears thereon in facsimile or
 2769  if the licensee is not present within the state at the time of
 2770  issuance.
 2771         (c) The international symbol for the deaf and hard of
 2772  hearing provided in s. 322.051(8)(c) shall be exhibited on the
 2773  driver license of a person who is deaf or hard of hearing upon
 2774  the payment of an additional $1 fee for the license and the
 2775  presentation of sufficient proof that the person is deaf or hard
 2776  of hearing as determined by the department. Until a person’s
 2777  license is next renewed, the person may have the symbol added to
 2778  his or her license upon the surrender of his or her current
 2779  license, payment of a $2 fee to be deposited into the Highway
 2780  Safety Operating Trust Fund, and presentation of sufficient
 2781  proof that the person is deaf or hard of hearing as determined
 2782  by the department. If the applicant is not conducting any other
 2783  transaction affecting the driver license, a replacement license
 2784  may be issued with the symbol without payment of the tax fee
 2785  required in s. 322.21(1)(e).
 2786         (d)1. The word “Veteran” must be exhibited on the driver
 2787  license of a veteran upon the presentation of a copy of the
 2788  person’s:
 2789         a. DD Form 214, issued by the United States Department of
 2790  Defense;
 2791         b. Veteran health identification card, issued by the United
 2792  States Department of Veterans Affairs;
 2793         c. Veteran identification card, issued by the United States
 2794  Department of Veterans Affairs pursuant to the Veterans
 2795  Identification Card Act of 2015, Pub. L. No. 114-31; or
 2796         d. Other acceptable form specified by the Department of
 2797  Veterans’ Affairs.
 2798         2. Until a veteran’s license is next renewed, the veteran
 2799  may have the word “Veteran” added to his or her license upon
 2800  surrender of his or her current license and presentation of any
 2801  of the forms of identification specified in subparagraph 1. If
 2802  the applicant is not conducting any other transaction affecting
 2803  the driver license, a replacement license must be issued with
 2804  the word “Veteran” without payment of the tax fee required in s.
 2805  322.21(1)(e).
 2806         (e) The department shall include symbols representing the
 2807  following on a driver license upon the payment of an additional
 2808  $1 fee by an applicant who meets the requirements of s. 322.08
 2809  and presents his or her:
 2810         1. Lifetime freshwater fishing license;
 2811         2. Lifetime saltwater fishing license;
 2812         3. Lifetime hunting license;
 2813         4. Lifetime sportsman’s license; or
 2814         5. Lifetime boater safety identification card.
 2815  
 2816  A person may replace his or her driver license before its
 2817  expiration date with a license that includes his or her status
 2818  as a lifetime licensee or boater safety cardholder upon
 2819  surrender of his or her current driver license, payment of a $2
 2820  fee to be deposited into the Highway Safety Operating Trust
 2821  Fund, and presentation of the person’s lifetime license or
 2822  identification card. If the sole purpose of the replacement
 2823  driver license is the inclusion of the applicant’s status as a
 2824  lifetime licensee or cardholder, the replacement driver license
 2825  must be issued without payment of the tax fee required in s.
 2826  322.21(1)(e).
 2827         Section 85. Subsections (1) and (2) of section 322.142,
 2828  Florida Statutes, are amended to read:
 2829         322.142 Color photographic or digital imaged licenses.—
 2830         (1) The department shall, upon receipt of the required
 2831  taxes and fees fee, issue to each qualified applicant for a
 2832  driver license a color photographic or digital imaged driver
 2833  license bearing a fullface photograph or digital image of the
 2834  licensee. Notwithstanding chapter 761 or s. 761.05, the
 2835  requirement for a fullface photograph or digital image of the
 2836  licensee may not be waived. A space shall be provided upon which
 2837  the licensee shall affix his or her usual signature, as required
 2838  in s. 322.14, in the presence of an authorized agent of the
 2839  department so as to ensure that such signature becomes a part of
 2840  the license.
 2841         (2) The department shall, upon receipt of the required
 2842  taxes and fees fee, issue to each qualified licensee applying
 2843  for a renewal license in accordance with s. 322.18 a color
 2844  photographic or digital imaged license as provided for in
 2845  subsection (1).
 2846         Section 86. Paragraph (a) of subsection (1) and subsection
 2847  (2) of section 322.17, Florida Statutes, are amended to read:
 2848         322.17 Replacement licenses and permits.—
 2849         (1)(a) In the event that an instruction permit or driver
 2850  license issued under the provisions of this chapter is lost or
 2851  destroyed, the person to whom the same was issued may, upon
 2852  payment of the appropriate taxes fee pursuant to s. 322.21,
 2853  obtain a replacement upon furnishing proof satisfactory to the
 2854  department that such permit or license has been lost or
 2855  destroyed, and further furnishing the full name, date of birth,
 2856  sex, residence and mailing address, proof of birth satisfactory
 2857  to the department, and proof of identity satisfactory to the
 2858  department.
 2859         (2) Upon the surrender of the original license and the
 2860  payment of the appropriate taxes fees pursuant to s. 322.21, the
 2861  department shall issue a replacement license to make a change in
 2862  name, address, or restrictions.
 2863         Section 87. Paragraph (a) of subsection (4), and paragraphs
 2864  (a) and (b) of subsection (8) of section 322.18, Florida
 2865  Statutes, are amended to read:
 2866         322.18 Original applications, licenses, and renewals;
 2867  expiration of licenses; delinquent licenses.—
 2868         (4)(a) Except as otherwise provided in this chapter, all
 2869  licenses shall be renewable every 8 years and shall be issued or
 2870  renewed upon application, payment of the taxes fees required by
 2871  s. 322.21, and successful passage of any required examination,
 2872  unless the department has reason to believe that the licensee is
 2873  no longer qualified to receive a license.
 2874         (8) The department shall issue 8-year renewals using a
 2875  convenience service without reexamination to drivers who have
 2876  not attained 80 years of age. The department shall issue 6-year
 2877  renewals using a convenience service when the applicant has
 2878  satisfied the requirements of subsection (5).
 2879         (a) If the department determines from its records that the
 2880  holder of a license about to expire is eligible for renewal, the
 2881  department shall mail a renewal notice to the licensee at his or
 2882  her last known address, not less than 30 days prior to the
 2883  licensee’s birthday. The renewal notice shall direct the
 2884  licensee to appear at a driver license office for in-person
 2885  renewal or to transmit the completed renewal notice and the
 2886  taxes fees required by s. 322.21 to the department using a
 2887  convenience service.
 2888         (b) Upon receipt of a properly completed renewal notice,
 2889  payment of the required taxes and fees, and upon determining
 2890  that the licensee is still eligible for renewal, the department
 2891  shall send a new license to the licensee as evidence that the
 2892  license term has been extended.
 2893         Section 88. Subsections (1), (4), (5), (7), and (8) of
 2894  section 322.21, Florida Statutes, are amended to read:
 2895         322.21 License taxes fees; procedure for handling and
 2896  collecting taxes and fees fees.—
 2897         (1) Except as otherwise provided herein, the tax fee for:
 2898         (a) An original or renewal commercial driver license is
 2899  $75, which shall include the tax fee for driver education
 2900  provided by s. 1003.48. However, if an applicant has completed
 2901  training and is applying for employment or is currently employed
 2902  in a public or nonpublic school system that requires the
 2903  commercial license, the tax fee is the same as for a Class E
 2904  driver license. A delinquent fee of $15 shall be added for a
 2905  renewal within 12 months after the license expiration date.
 2906         (b) An original Class E driver license is $48, which
 2907  includes the tax fee for driver education provided by s.
 2908  1003.48. However, if an applicant has completed training and is
 2909  applying for employment or is currently employed in a public or
 2910  nonpublic school system that requires a commercial driver
 2911  license, the tax fee is the same as for a Class E license.
 2912         (c) The renewal or extension of a Class E driver license or
 2913  of a license restricted to motorcycle use only is $48, except
 2914  that a delinquent fee of $15 shall be added for a renewal or
 2915  extension made within 12 months after the license expiration
 2916  date. The tax fee provided in this paragraph includes the tax
 2917  fee for driver education provided by s. 1003.48.
 2918         (d) An original driver license restricted to motorcycle use
 2919  only is $48, which includes the tax fee for driver education
 2920  provided by s. 1003.48.
 2921         (e) A replacement driver license issued pursuant to s.
 2922  322.17 is $25. Of this amount $7 shall be deposited into the
 2923  Highway Safety Operating Trust Fund and $18 shall be deposited
 2924  into the General Revenue Fund. Beginning July 1, 2015, or upon
 2925  completion of the transition of driver license issuance
 2926  services, if the replacement driver license is issued by the tax
 2927  collector, the tax collector shall retain the $7 that would
 2928  otherwise be deposited into the Highway Safety Operating Trust
 2929  Fund and the remaining revenues shall be deposited into the
 2930  General Revenue Fund.
 2931         (f) An original, renewal, or replacement identification
 2932  card issued pursuant to s. 322.051 is $25, except that an
 2933  applicant who presents evidence satisfactory to the department
 2934  that he or she is homeless as defined in s. 414.0252(7); his or
 2935  her annual income is at or below 100 percent of the federal
 2936  poverty level; or he or she is a juvenile offender who is in the
 2937  custody or under the supervision of the Department of Juvenile
 2938  Justice, is receiving services pursuant to s. 985.461, and whose
 2939  identification card is issued by the department’s mobile issuing
 2940  units is exempt from such tax fee. Funds collected from taxes
 2941  fees for original, renewal, or replacement identification cards
 2942  shall be distributed as follows:
 2943         1. For an original identification card issued pursuant to
 2944  s. 322.051, the tax fee shall be deposited into the General
 2945  Revenue Fund.
 2946         2. For a renewal identification card issued pursuant to s.
 2947  322.051, $6 shall be deposited into the Highway Safety Operating
 2948  Trust Fund, and $19 shall be deposited into the General Revenue
 2949  Fund.
 2950         3. For a replacement identification card issued pursuant to
 2951  s. 322.051, $9 shall be deposited into the Highway Safety
 2952  Operating Trust Fund, and $16 shall be deposited into the
 2953  General Revenue Fund. Beginning July 1, 2015, or upon completion
 2954  of the transition of the driver license issuance services, if
 2955  the replacement identification card is issued by the tax
 2956  collector, the tax collector shall retain the $9 that would
 2957  otherwise be deposited into the Highway Safety Operating Trust
 2958  Fund and the remaining revenues shall be deposited into the
 2959  General Revenue Fund.
 2960         (g) Each endorsement required by s. 322.57 is $7.
 2961         (h) A hazardous-materials endorsement, as required by s.
 2962  322.57(1)(e), shall be set by the department by rule and must
 2963  reflect the cost of the required criminal history check,
 2964  including the cost of the state and federal fingerprint check,
 2965  and the cost to the department of providing and issuing the
 2966  license. The tax fee shall not exceed $100. This tax fee shall
 2967  be deposited in the Highway Safety Operating Trust Fund. The
 2968  department may adopt rules to administer this section.
 2969         (4) If the department determines from its records or is
 2970  otherwise satisfied that the holder of a license about to expire
 2971  is entitled to have it renewed, the department shall mail a
 2972  renewal notice to the licensee at his or her last known address,
 2973  within 30 days before the licensee’s birthday. The licensee
 2974  shall be issued a renewal license, after reexamination, if
 2975  required, during the 30 days immediately preceding his or her
 2976  birthday upon presenting a renewal notice, his or her current
 2977  license, and the tax fee for renewal to the department at any
 2978  driver license examining office.
 2979         (5) The department shall collect and transmit all taxes
 2980  fees received by it under this section to the Chief Financial
 2981  Officer to be deposited into the General Revenue Fund, and
 2982  sufficient funds for the necessary expenses of the department
 2983  shall be included in the appropriations act. The taxes fees
 2984  shall be used for the maintenance and operation of the
 2985  department.
 2986         (7) Any veteran honorably discharged from the Armed Forces
 2987  who has been issued a valid identification card by the
 2988  Department of Veterans’ Affairs in accordance with s. 295.17,
 2989  has been determined by the United States Department of Veterans
 2990  Affairs or its predecessor to have a 100-percent total and
 2991  permanent service-connected disability rating for compensation,
 2992  or has been determined to have a service-connected total and
 2993  permanent disability rating of 100 percent, is in receipt of
 2994  disability retirement pay from any branch of the United States
 2995  Armed Services, and who is qualified to obtain a driver license
 2996  under this chapter is exempt from all taxes fees required by
 2997  this section.
 2998         (8) A person who applies for reinstatement following the
 2999  suspension or revocation of the person’s driver license must pay
 3000  a service tax fee of $45 following a suspension, and $75
 3001  following a revocation, which is in addition to the tax fee for
 3002  a license. A person who applies for reinstatement of a
 3003  commercial driver license following the disqualification of the
 3004  person’s privilege to operate a commercial motor vehicle shall
 3005  pay a service tax fee of $75, which is in addition to the tax
 3006  fee for a license. The department shall collect all of these
 3007  taxes fees at the time of reinstatement. The department shall
 3008  issue proper receipts for such taxes fees and shall promptly
 3009  transmit all funds received by it as follows:
 3010         (a) Of the $45 tax fee received from a licensee for
 3011  reinstatement following a suspension:
 3012         1. If the reinstatement is processed by the department, the
 3013  department shall deposit $15 in the General Revenue Fund and $30
 3014  in the Highway Safety Operating Trust Fund.
 3015         2. If the reinstatement is processed by the tax collector,
 3016  $15, less the general revenue service charge set forth in s.
 3017  215.20(1), shall be retained by the tax collector, $15 shall be
 3018  deposited into the Highway Safety Operating Trust Fund, and $15
 3019  shall be deposited into the General Revenue Fund.
 3020         (b) Of the $75 tax fee received from a licensee for
 3021  reinstatement following a revocation or disqualification:
 3022         1. If the reinstatement is processed by the department, the
 3023  department shall deposit $35 in the General Revenue Fund and $40
 3024  in the Highway Safety Operating Trust Fund.
 3025         2. If the reinstatement is processed by the tax collector,
 3026  $20, less the general revenue service charge set forth in s.
 3027  215.20(1), shall be retained by the tax collector, $20 shall be
 3028  deposited into the Highway Safety Operating Trust Fund, and $35
 3029  shall be deposited into the General Revenue Fund.
 3030  
 3031  If the revocation or suspension of the driver license was for a
 3032  violation of s. 316.193, or for refusal to submit to a lawful
 3033  breath, blood, or urine test, an additional tax fee of $130 must
 3034  be charged. However, only one $130 tax fee may be collected from
 3035  one person convicted of violations arising out of the same
 3036  incident. The department shall collect the $130 tax fee and
 3037  deposit the tax fee into the Highway Safety Operating Trust Fund
 3038  at the time of reinstatement of the person’s driver license, but
 3039  the tax fee may not be collected if the suspension or revocation
 3040  is overturned. If the revocation or suspension of the driver
 3041  license was for a conviction for a violation of s. 817.234(8) or
 3042  (9) or s. 817.505, an additional tax fee of $180 is imposed for
 3043  each offense. The department shall collect and deposit the
 3044  additional tax fee into the Highway Safety Operating Trust Fund
 3045  at the time of reinstatement of the person’s driver license.
 3046         Section 89. Subsection (1) of section 322.22, Florida
 3047  Statutes, is amended to read:
 3048         322.22 Authority of department to cancel or refuse to issue
 3049  or renew license.—
 3050         (1) The department may cancel or withhold issuance or
 3051  renewal of any driver license, upon determining that the
 3052  licensee was not entitled to the issuance thereof, or that the
 3053  licensee failed to give the required or correct information in
 3054  his or her application or committed any fraud in making such
 3055  application, or that the licensee has two or more licenses on
 3056  file with the department, each in a different name but bearing
 3057  the photograph of the licensee, unless the licensee has complied
 3058  with the requirements of this chapter in obtaining the licenses.
 3059  The department may cancel or withhold issuance or renewal of any
 3060  driver license, identification card, vehicle or vessel
 3061  registration, or fuel-use decal if the licensee fails to pay the
 3062  correct taxes and fees fee or pays for any driver license,
 3063  identification card, vehicle or vessel registration, or fuel-use
 3064  decal; pays any tax liability, penalty, or interest specified in
 3065  chapter 207; or pays any administrative, delinquency, or
 3066  reinstatement tax fee by a dishonored check.
 3067         Section 90. Subsection (4) and paragraph (a) of subsection
 3068  (7) of section 322.251, Florida Statutes, are amended to read:
 3069         322.251 Notice of cancellation, suspension, revocation, or
 3070  disqualification of license.—
 3071         (4) A person whose privilege to operate a commercial motor
 3072  vehicle is temporarily disqualified may, upon surrendering his
 3073  or her commercial driver license, be issued a Class E driver
 3074  license, valid for the length of his or her unexpired commercial
 3075  driver license, at no cost. Such person may, upon the completion
 3076  of his or her disqualification, be issued a commercial driver
 3077  license, of the type disqualified, for the remainder of his or
 3078  her unexpired license period. Any such person shall pay the
 3079  reinstatement tax fee provided in s. 322.21 before being issued
 3080  a commercial driver license.
 3081         (7)(a) A person whose driving privilege is suspended or
 3082  revoked pursuant to s. 832.09 shall be notified, pursuant to
 3083  this section, and the notification shall direct the person to
 3084  surrender himself or herself to the sheriff who entered the
 3085  warrant to satisfy the conditions of the warrant. A person whose
 3086  driving privilege is suspended or revoked under this subsection
 3087  shall not have his or her driving privilege reinstated for any
 3088  reason other than:
 3089         1. Full payment of any restitution, court costs, and fees
 3090  incurred as a result of a warrant or capias being issued
 3091  pursuant to s. 832.09;
 3092         2. The cancellation of the warrant or capias from the
 3093  Department of Law Enforcement recorded by the entering agency;
 3094  and
 3095         3. The payment of an additional tax fee of $10 to the
 3096  Department of Highway Safety and Motor Vehicles to be paid into
 3097  the Highway Safety Operating Trust Fund; or
 3098         4. The department has modified the suspension or revocation
 3099  of the license pursuant to s. 322.271 restoring the driving
 3100  privilege solely for business or employment purposes.
 3101         Section 91. Subsection (2) of section 322.29, Florida
 3102  Statutes, is amended to read:
 3103         322.29 Surrender and return of license.—
 3104         (2) Notwithstanding subsection (1), an examination is not
 3105  required for the return of a license suspended under s. 318.15
 3106  or s. 322.245 unless an examination is otherwise required by
 3107  this chapter. A person applying for the return of a license
 3108  suspended under s. 318.15 or s. 322.245 must present to the
 3109  department certification from the court that he or she has
 3110  complied with all obligations and penalties imposed pursuant to
 3111  s. 318.15 or, in the case of a suspension pursuant to s.
 3112  322.245, that he or she has complied with all directives of the
 3113  court and the requirements of s. 322.245 and shall pay to the
 3114  department a nonrefundable service tax fee of $60, of which
 3115  $37.50 shall be deposited into the General Revenue Fund and
 3116  $22.50 shall be deposited into the Highway Safety Operating
 3117  Trust Fund. If reinstated by the clerk of the court or tax
 3118  collector, $37.50 shall be retained and $22.50 shall be remitted
 3119  to the Department of Revenue for deposit into the Highway Safety
 3120  Operating Trust Fund. However, the service tax fee is not
 3121  required if the person is required to pay a $45 tax fee or $75
 3122  tax fee under s. 322.21(8).
 3123         Section 92. Paragraph (d) of subsection (4) of section
 3124  376.307, Florida Statutes, is amended to read:
 3125         376.307 Water Quality Assurance Trust Fund.—
 3126         (4) The trust fund shall be funded as follows:
 3127         (d) The surtax fee on the retail sale of lead-acid
 3128  batteries credited to the Water Quality Assurance Trust Fund
 3129  under s. 403.7185.
 3130         Section 93. Paragraph (a) of subsection (2) of section
 3131  395.003, Florida Statutes, is amended to read:
 3132         395.003 Licensure; denial, suspension, and revocation.—
 3133         (2)(a) In addition to the requirements in part II of
 3134  chapter 408, the agency shall, at the request of a licensee,
 3135  issue a single license to a licensee for facilities located on
 3136  separate premises. Such a license shall specifically state the
 3137  location of the facilities, the services, and the licensed beds
 3138  available on each separate premises. If a licensee requests a
 3139  single license, the licensee shall designate which facility or
 3140  office is responsible for receipt of information, payment of
 3141  taxes and fees, service of process, and all other activities
 3142  necessary for the agency to carry out the provisions of this
 3143  part.
 3144         Section 94. Subsections (2) through (5) of section 395.701,
 3145  Florida Statutes, are amended to read:
 3146         395.701 Annual taxes assessments on net operating revenues
 3147  for inpatient and outpatient services to fund public medical
 3148  assistance; administrative fines for failure to pay taxes
 3149  assessments when due; exemption.—
 3150         (2)(a) There is imposed upon each hospital a tax an
 3151  assessment in an amount equal to 1.5 percent of the annual net
 3152  operating revenue for inpatient services for each hospital, such
 3153  revenue to be determined by the agency, based on the actual
 3154  experience of the hospital as reported to the agency. Within 6
 3155  months after the end of each hospital fiscal year, the agency
 3156  shall certify the amount of the tax assessment for each
 3157  hospital. The tax assessment shall be payable to and collected
 3158  by the agency in equal quarterly amounts, on or before the first
 3159  day of each calendar quarter, beginning with the first full
 3160  calendar quarter that occurs after the agency certifies the
 3161  amount of the tax assessment for each hospital. All moneys
 3162  collected pursuant to this subsection shall be deposited into
 3163  the Public Medical Assistance Trust Fund.
 3164         (b) There is imposed upon each hospital a tax an assessment
 3165  in an amount equal to 1 percent of the annual net operating
 3166  revenue for outpatient services for each hospital, such revenue
 3167  to be determined by the agency, based on the actual experience
 3168  of the hospital as reported to the agency. While prior year
 3169  report worksheets may be reconciled to the hospital’s audited
 3170  financial statements, no additional audited financial components
 3171  may be required for the purposes of determining the amount of
 3172  the tax assessment imposed pursuant to this section other than
 3173  those in effect on July 1, 2000. Within 6 months after the end
 3174  of each hospital fiscal year, the agency shall certify the
 3175  amount of the tax assessment for each hospital. The tax
 3176  assessment shall be payable to and collected by the agency in
 3177  equal quarterly amounts, on or before the first day of each
 3178  calendar quarter, beginning with the first full calendar quarter
 3179  that occurs after the agency certifies the amount of the tax
 3180  assessment for each hospital. All moneys collected pursuant to
 3181  this subsection shall be deposited into the Public Medical
 3182  Assistance Trust Fund.
 3183         (3) The agency shall impose an administrative fine, not to
 3184  exceed $500 per day, for failure of any hospital to pay its tax
 3185  assessment by the first day of the calendar quarter on which it
 3186  is due. The failure of a hospital to pay its tax assessment
 3187  within 30 days after the tax assessment is due is ground for the
 3188  agency to impose an administrative fine not to exceed $5,000 per
 3189  day.
 3190         (4) The purchaser, successor, or assignee of a facility
 3191  subject to the agency’s jurisdiction shall assume full liability
 3192  for any taxes imposed under this section, assessments, fines, or
 3193  penalties of the facility or its employees, regardless of when
 3194  identified. Such taxes imposed under this section, assessments,
 3195  fines, or penalties shall be paid by the employee, owner, or
 3196  licensee who incurred them, within 15 days of the sale,
 3197  transfer, or assignment. However, the purchaser, successor, or
 3198  assignee of the facility may withhold such taxes imposed under
 3199  this section, assessments, fines, or penalties from purchase
 3200  moneys or payment due to the seller, transferor, or employee,
 3201  and shall make such payment on behalf of the seller, transferor,
 3202  or employee. Any employer, purchaser, successor, or assignee who
 3203  fails to withhold sufficient funds to pay assessments, fines, or
 3204  penalties arising under the provisions of chapter 408 shall make
 3205  such payments within 15 days of the date of the transfer,
 3206  purchase, or assignment. Failure by the transferee to make
 3207  payments as provided in this subsection shall subject such
 3208  transferee to the penalties and assessments provided in chapter
 3209  408. Further, in the event of sale, transfer, or assignment of
 3210  any facility under the agency’s jurisdiction, future taxes
 3211  assessments shall be based upon the most recently available
 3212  prior year report or audited actual experience for the facility.
 3213  It shall be the responsibility of the new owner or licensee to
 3214  require the production of the audited financial data for the
 3215  period of operation of the prior owner. If the transferee fails
 3216  to obtain current audited financial data from the previous owner
 3217  or licensee, the new owner shall be assessed based upon the most
 3218  recent year of operation for which 12 months of audited actual
 3219  experience are available or upon a reasonable estimate of 12
 3220  months of full operation as calculated by the agency.
 3221         (5) A statutory teaching hospital that had 100,000 or more
 3222  Medicaid covered days during the most recent fiscal year may
 3223  elect to have its tax assessment imposed pursuant to subsection
 3224  (2) deducted from any Medicaid disproportionate share payment
 3225  due to such hospital for the quarter ending 6 months after the
 3226  tax assessment due date. If the tax assessment is greater than
 3227  the disproportionate share payment, or if no disproportionate
 3228  share payment is due the hospital, the difference, or full
 3229  amount of the tax assessment in cases in which no payment is
 3230  due, shall be paid on or before the date the disproportionate
 3231  share payment is made or would have been made.
 3232         Section 95. Section 395.7015, Florida Statutes, is
 3233  repealed.
 3234         Section 96. Section 395.7016, Florida Statutes, is amended
 3235  to read:
 3236         395.7016 Annual appropriation.—The Legislature shall
 3237  appropriate each fiscal year from either the General Revenue
 3238  Fund or the Agency for Health Care Administration Tobacco
 3239  Settlement Trust Fund an amount sufficient to replace the funds
 3240  lost due to reduction by chapter 2000-256, Laws of Florida, of
 3241  the assessment on other health care entities under s. 395.7015,
 3242  and the reduction by chapter 2000-256 in the assessment on
 3243  hospitals under s. 395.701, and to maintain federal approval of
 3244  the reduced amount of funds deposited into the Public Medical
 3245  Assistance Trust Fund under s. 395.701, as state match for the
 3246  state’s Medicaid program.
 3247         Section 97. Section 403.718, Florida Statutes, is amended
 3248  to read:
 3249         403.718 Waste tire surtaxes fees.—
 3250         (1) For the privilege of engaging in business, a surtax fee
 3251  for each new motor vehicle tire sold at retail, including those
 3252  sold to any governmental entity, is imposed on any person
 3253  engaging in the business of making retail sales of new motor
 3254  vehicle tires within this state. The surtax fee imposed under
 3255  this section shall be stated separately on the invoice to the
 3256  purchaser. Such surtax fee shall be imposed at the rate of $1
 3257  for each new tire sold. The surtax fee imposed shall be paid to
 3258  the Department of Revenue on or before the 20th day of the month
 3259  following the month in which the sale occurs. For purposes of
 3260  this section, a motor vehicle tire sold at retail includes such
 3261  tires when sold as a component part of a motor vehicle. The
 3262  terms “sold at retail” and “retail sales” do not include the
 3263  sale of new motor vehicle tires to a person solely for the
 3264  purpose of resale provided the subsequent retail sale in this
 3265  state is subject to the surtax fee. This surtax fee does not
 3266  apply to recapped tires. Such surtax fee shall be subject to all
 3267  applicable taxes imposed in chapter 212.
 3268         (2) The surtax fee imposed by this section shall be
 3269  reported to the Department of Revenue. The payment shall be
 3270  accompanied by such form as the Department of Revenue may
 3271  prescribe. The proceeds of the waste tire surtax fee, less
 3272  administrative costs, shall be transferred by the Department of
 3273  Revenue into the Solid Waste Management Trust Fund. For the
 3274  purposes of this section, “proceeds” of the surtax fee means all
 3275  funds collected and received by the department hereunder,
 3276  including interest and penalties on delinquent surtaxes fees.
 3277  The amount deducted for the costs of administration must not
 3278  exceed 3 percent of the total revenues collected hereunder and
 3279  may include only those costs reasonably attributable to the
 3280  surtax fee.
 3281         (3)(a) The Department of Revenue shall administer, collect,
 3282  and enforce the surtax fee authorized under this section
 3283  pursuant to the same procedures used in the administration,
 3284  collection, and enforcement of the general state sales tax
 3285  imposed under chapter 212, except as provided in this section.
 3286  The provisions of this section regarding the authority to audit
 3287  and make assessments, keeping of books and records, and interest
 3288  and penalties on delinquent surtaxes fees apply. The surtax fee
 3289  shall not be included in the computation of estimated taxes
 3290  pursuant to s. 212.11 nor shall the dealer’s credit for
 3291  collecting taxes or fees in s. 212.12 apply to this surtax fee.
 3292         (b) The Department of Revenue is authorized to employ
 3293  persons and incur other expenses for which funds are
 3294  appropriated by the Legislature. The department is empowered to
 3295  adopt such rules and shall prescribe and publish such forms as
 3296  are necessary to effectuate the purposes of this section. The
 3297  department is authorized to establish audit procedures and to
 3298  assess delinquent taxes fees.
 3299         Section 98. Section 403.7185, Florida Statutes, is amended
 3300  to read:
 3301         403.7185 Lead-acid battery surtaxes fees.—
 3302         (1) For the privilege of engaging in business, a surtax fee
 3303  for each new or remanufactured lead-acid battery sold at retail,
 3304  including those sold to any governmental entity, is imposed on
 3305  any person engaging in the business of making retail sales of
 3306  lead-acid batteries within this state. Such surtax fee shall be
 3307  imposed at the rate of $1.50 for each new or remanufactured
 3308  lead-acid battery sold. However, the surtax fee shall not be
 3309  imposed on any battery which has previously been taxed pursuant
 3310  to s. 206.9935(2), provided the person claiming exemption from
 3311  the tax can document payment of such tax. The surtax fee imposed
 3312  shall be paid to the Department of Revenue on or before the 20th
 3313  day of the month following the calendar month in which the sale
 3314  occurs. The department may authorize a quarterly return under
 3315  the conditions described in s. 212.11(1)(c). A dealer selling
 3316  motor vehicles, vessels, or aircraft at retail can purchase
 3317  lead-acid batteries exempt as a sale for resale by presenting a
 3318  sales tax resale certificate. However, if a dealer thereafter
 3319  withdraws any such battery from inventory to put into a new or
 3320  used motor vehicle, vessel, or aircraft for sale, to use on her
 3321  or his own motor vehicle, vessel, or aircraft, to give away, or
 3322  any purpose other than for resale, the dealer will owe the
 3323  surtax fee at the time the battery is withdrawn from inventory.
 3324  If the dealer sells the battery at retail, that sale will be
 3325  subject to the surtax fee. If the dealer sells it to a purchaser
 3326  who presents her or him a sales tax resale certificate, the
 3327  dealer will owe no surtax fee. The terms “sold at retail” and
 3328  “retail sales” do not include the sale of lead-acid batteries to
 3329  a person solely for the purpose of resale; however, a subsequent
 3330  retail sale of a new or remanufactured battery in this state is
 3331  subject to the surtax fee one time. Such surtax fee shall be
 3332  subject to all applicable taxes imposed in chapter 212. The
 3333  provisions of s. 212.07(4) shall not apply to the provisions of
 3334  this section. When a sale of a lead-acid battery, upon which the
 3335  surtax fee has been paid, is canceled or the battery is returned
 3336  to the seller, and the sale price, taxes, and surtaxes fees are
 3337  refunded in full to the purchaser, the seller may take credit
 3338  for the surtax fee previously paid. If, instead of refunding the
 3339  purchase price of the battery, the customer is given a new or
 3340  remanufactured battery in exchange for the returned battery, the
 3341  dealer cannot take credit for the surtax fee on the returned
 3342  battery, but no surtax fee is due on the new or remanufactured
 3343  battery that is given in exchange. However, no credit shall be
 3344  taken by the dealer for returns resulting in partial refunds or
 3345  partial credits on purchase of replacement batteries.
 3346         (2) The surtax fee imposed by this section shall be
 3347  reported to the Department of Revenue. The payment shall be
 3348  accompanied by such form as the Department of Revenue may
 3349  prescribe. The proceeds of the lead-acid battery surtax fee,
 3350  less administrative costs, shall be transferred by the
 3351  Department of Revenue into the Water Quality Assurance Trust
 3352  Fund. For the purposes of this section, “proceeds” of the surtax
 3353  fee shall mean all funds collected and received by the
 3354  department hereunder, including interest and penalties on
 3355  delinquent surtaxes fees. The amount deducted for the costs of
 3356  administration shall not exceed 3 percent of the total revenues
 3357  collected hereunder and shall be only those costs reasonably
 3358  attributable to the surtax fee.
 3359         (3)(a) The Department of Revenue shall administer, collect,
 3360  and enforce the surtax fee authorized under this section
 3361  pursuant to the same procedures used in the administration,
 3362  collection, and enforcement of the general state sales tax
 3363  imposed under chapter 212, except as provided in this section.
 3364  The provisions of chapter 212 regarding the authority to audit
 3365  and make assessments, keeping of books and records, and interest
 3366  and penalties on delinquent surtaxes fees shall apply. The
 3367  surtax fee shall not be included in the computation of estimated
 3368  taxes pursuant to s. 212.11, nor shall the dealer’s credit for
 3369  collecting taxes or fees in s. 212.12 or the exemptions in
 3370  chapter 212 apply to this surtax fee.
 3371         (b) The Department of Revenue is authorized to employ
 3372  persons and incur other expenses for which funds are
 3373  appropriated by the Legislature. The department is empowered to
 3374  adopt such rules and shall prescribe and publish such forms as
 3375  may be necessary to effectuate the purposes of this section. The
 3376  department is authorized to establish audit procedures and to
 3377  assess delinquent surtaxes fees.
 3378         Section 99. Subsection (19) of section 408.07, Florida
 3379  Statutes, is amended to read:
 3380         408.07 Definitions.—As used in this chapter, with the
 3381  exception of ss. 408.031-408.045, the term:
 3382         (19) “Freestanding” means that a health facility bills and
 3383  receives revenue which is not directly subject to the hospital
 3384  tax assessment for the Public Medical Assistance Trust Fund as
 3385  described in s. 395.701.
 3386         Section 100. Subsection (1) of section 427.0159, Florida
 3387  Statutes, are amended to read:
 3388         427.0159 Transportation Disadvantaged Trust Fund.—
 3389         (1) There is established in the State Treasury the
 3390  Transportation Disadvantaged Trust Fund to be administered by
 3391  the Commission for the Transportation Disadvantaged. All taxes
 3392  fees collected for the transportation disadvantaged program
 3393  under s. 320.03(9) shall be deposited in the trust fund.
 3394         Section 101. Subsection (4) of section 605.0113, Florida
 3395  Statutes, is amended to read:
 3396         605.0113 Registered agent.—
 3397         (4) The department shall maintain an accurate record of the
 3398  registered agent and registered office for service of process
 3399  and shall promptly furnish information disclosed thereby upon
 3400  request and payment of the required tax fee.
 3401         Section 102. Subsection (3) of section 605.0118, Florida
 3402  Statutes, is amended to read:
 3403         605.0118 Delivery of record.—
 3404         (3) If a check is mailed to the department for payment of
 3405  an annual report tax fee or the annual tax fee required under s.
 3406  607.193, the check shall be deemed to have been received by the
 3407  department as of the postmark date appearing on the envelope or
 3408  package transmitting the check if the envelope or package is
 3409  received by the department.
 3410         Section 103. Subsection (1) of section 605.0206, Florida
 3411  Statutes, is amended to read:
 3412         605.0206 Filing requirements.—
 3413         (1) A record authorized or required to be delivered to the
 3414  department for filing under this chapter must be captioned to
 3415  describe the record’s purpose, be in a medium authorized by the
 3416  department, and be delivered to the department. If all filing
 3417  taxes fees are paid, the department shall file the record unless
 3418  the department determines that the record does not comply with
 3419  the filing requirements.
 3420         Section 104. Subsection (5) of section 605.0209, Florida
 3421  Statutes, is amended to read:
 3422         605.0209 Correcting filed record.—
 3423         (5) A statement of correction that is filed to correct
 3424  false, misleading, or fraudulent information is not subject to a
 3425  tax or fee of the department if the statement of correction is
 3426  delivered to the department within 15 days after the
 3427  notification of filing sent pursuant to s. 605.0210.
 3428         Section 105. Subsections (1) and (2) of section 605.0211,
 3429  Florida Statutes, are amended to read:
 3430         605.0211 Certificate of status.—
 3431         (1) The department, upon request and payment of the
 3432  requisite tax fee, shall issue a certificate of status for a
 3433  limited liability company if the records filed in the department
 3434  show that the department has accepted and filed the company’s
 3435  articles of organization. A certificate of status must state the
 3436  following:
 3437         (a) The company’s name.
 3438         (b) That the company was organized under the laws of this
 3439  state and the date of organization.
 3440         (c) Whether all taxes and fees due to the department under
 3441  this chapter have been paid.
 3442         (d) If the company’s most recent annual report required
 3443  under s. 605.0212 has not been filed by the department.
 3444         (e) If the department has administratively dissolved the
 3445  company or received a record notifying the department that the
 3446  company has been dissolved by judicial action pursuant to s.
 3447  605.0705.
 3448         (f) If the department has filed articles of dissolution for
 3449  the company.
 3450         (g) If the department has accepted and filed a statement of
 3451  termination.
 3452         (2) The department, upon request and payment of the
 3453  requisite tax fee, shall furnish a certificate of status for a
 3454  foreign limited liability company if the records filed show that
 3455  the department has filed a certificate of authority. A
 3456  certificate of status for a foreign limited liability company
 3457  must state the following:
 3458         (a) The foreign limited liability company’s name and a
 3459  current alternate name adopted under s. 605.0906(1) for use in
 3460  this state.
 3461         (b) That the foreign limited liability company is
 3462  authorized to transact business in this state.
 3463         (c) Whether all taxes, fees, and penalties due to the
 3464  department under this chapter or other law have been paid.
 3465         (d) If the foreign limited liability company’s most recent
 3466  annual report required under s. 605.0212 has not been filed by
 3467  the department.
 3468         (e) If the department has:
 3469         1. Revoked the foreign limited liability company’s
 3470  certificate of authority; or
 3471         2. Filed a notice of withdrawal of certificate of
 3472  authority.
 3473         Section 106. Subsection (6) of section 605.0212, Florida
 3474  Statutes, is amended to read:
 3475         605.0212 Annual report for department.—
 3476         (6) A limited liability company or foreign limited
 3477  liability company that fails to file an annual report that
 3478  complies with the requirements of this section may not maintain
 3479  or defend any action in a court of this state until the report
 3480  is filed and all taxes, fees, and penalties due under this
 3481  chapter are paid, and shall be subject to dissolution or
 3482  cancellation of its certificate of authority to transact
 3483  business as provided in this chapter.
 3484         Section 107. Section 605.0213, Florida Statutes, is amended
 3485  to read:
 3486         605.0213 Taxes Fees of the department.—The taxes fees of
 3487  the department under this chapter are as follows:
 3488         (1) For furnishing a certified copy, $30.
 3489         (2) For filing original articles of organization or
 3490  articles of revocation of dissolution, $100.
 3491         (3) For filing a foreign limited liability company’s
 3492  application for a certificate of authority to transact business,
 3493  $100.
 3494         (4) For filing a certificate of merger of limited liability
 3495  companies or other business entities, $25 per constituent party
 3496  to the merger, unless a specific tax fee is required for a party
 3497  under other applicable law.
 3498         (5) For filing an annual report, $50.
 3499         (6) For filing an application for reinstatement after an
 3500  administrative or judicial dissolution or a revocation of
 3501  authority to transact business, $100.
 3502         (7) For filing a certificate designating a registered agent
 3503  or changing a registered agent, $25.
 3504         (8) For filing a registered agent’s statement of
 3505  resignation from an active limited liability company, $85.
 3506         (9) For filing a registered agent’s statement of
 3507  resignation from a dissolved limited liability company, $25.
 3508         (10) For filing a certificate of conversion of a limited
 3509  liability company, $25.
 3510         (11) For filing any other limited liability company
 3511  document, $25.
 3512         (12) For furnishing a certificate of status, $5.
 3513         Section 108. Subsection (3) of section 605.0707, Florida
 3514  Statutes, is amended to read:
 3515         605.0707 Articles of dissolution; filing of articles of
 3516  dissolution.—
 3517         (3) The articles of dissolution of the limited liability
 3518  company shall be delivered to the department. If the department
 3519  finds that the articles of dissolution conform to law, it shall,
 3520  when all taxes and fees have been paid as prescribed in this
 3521  chapter, file the articles of dissolution and issue a
 3522  certificate of dissolution.
 3523         Section 109. Paragraph (b) of subsection (1) of section
 3524  605.0714, Florida Statutes, is amended to read:
 3525         605.0714 Administrative dissolution.—
 3526         (1) The department may dissolve a limited liability company
 3527  administratively if the company does not:
 3528         (b) Pay a tax, fee, or penalty due to the department under
 3529  this chapter;
 3530         Section 110. Subsections (1), (2), and (3) of section
 3531  605.0715, Florida Statutes, are amended to read:
 3532         605.0715 Reinstatement.—
 3533         (1) A limited liability company that is administratively
 3534  dissolved under s. 605.0714 or former s. 608.4481 may apply to
 3535  the department for reinstatement at any time after the effective
 3536  date of dissolution. The company must submit all taxes, fees,
 3537  and penalties then owed by the company at the rates provided by
 3538  law at the time the company applies for reinstatement, together
 3539  with an application for reinstatement prescribed and furnished
 3540  by the department, which is signed by both the registered agent
 3541  and an authorized representative of the company and states:
 3542         (a) The name of the limited liability company.
 3543         (b) The street address of the company’s principal office
 3544  and mailing address.
 3545         (c) The date of the company’s organization.
 3546         (d) The company’s federal employer identification number
 3547  or, if none, whether one has been applied for.
 3548         (e) The name, title or capacity, and address of at least
 3549  one person who has authority to manage the company.
 3550         (f) Additional information that is necessary or appropriate
 3551  to enable the department to carry out this chapter.
 3552         (2) In lieu of the requirement to file an application for
 3553  reinstatement as described in subsection (1), an
 3554  administratively dissolved limited liability company may submit
 3555  all taxes, fees, and penalties owed by the company to the
 3556  department at the rates provided by law at the time the company
 3557  applies for reinstatement, together with a current annual
 3558  report, signed by both the registered agent and an authorized
 3559  representative of the company, which contains the information
 3560  described in subsection (1).
 3561         (3) If the department determines that an application for
 3562  reinstatement contains the information required under subsection
 3563  (1) or subsection (2) and that the information is correct, upon
 3564  payment of all required taxes fees and penalties owed to the
 3565  department, the department shall reinstate the limited liability
 3566  company.
 3567         Section 111. Paragraph (f) of subsection (1) of section
 3568  605.0902, Florida Statutes, is amended to read:
 3569         605.0902 Application for certificate of authority.—
 3570         (1) A foreign limited liability company may not transact
 3571  business in this state until it obtains a certificate of
 3572  authority from the department. A foreign limited liability
 3573  company may apply for a certificate of authority to transact
 3574  business in this state by delivering an application to the
 3575  department for filing. Such application must be made on forms
 3576  prescribed by the department. The application must contain the
 3577  following:
 3578         (f) Additional information as may be necessary or
 3579  appropriate in order to enable the department to determine
 3580  whether the foreign limited liability company is entitled to
 3581  file an application for a certificate of authority to transact
 3582  business in this state and to determine and assess the taxes and
 3583  fees as prescribed in this chapter.
 3584         Section 112. Subsection (1) of section 605.0903, Florida
 3585  Statutes, is amended to read:
 3586         605.0903 Effect of a certificate of authority.—
 3587         (1) Unless the department determines that an application
 3588  for a certificate of authority of a foreign limited liability
 3589  company to transact business in this state does not comply with
 3590  the filing requirements of this chapter, the department shall,
 3591  upon payment of all filing taxes fees, authorize the foreign
 3592  limited liability company to transact business in this state and
 3593  file the application for a certificate of authority.
 3594         Section 113. Subsection (7) of section 605.0904, Florida
 3595  Statutes, is amended to read:
 3596         605.0904 Effect of failure to have certificate of
 3597  authority.—
 3598         (7) A foreign limited liability company that transacts
 3599  business in this state without obtaining a certificate of
 3600  authority is liable to this state for the years or parts thereof
 3601  during which it transacted business in this state without
 3602  obtaining a certificate of authority in an amount equal to all
 3603  taxes, fees, and penalties that would have been imposed by this
 3604  chapter upon the foreign limited liability company had it duly
 3605  applied for and received a certificate of authority to transact
 3606  business in this state as required under this chapter. In
 3607  addition to the payments thus prescribed, the foreign limited
 3608  liability company is liable for a civil penalty of at least $500
 3609  but not more than $1,000 for each year or part thereof during
 3610  which it transacts business in this state without a certificate
 3611  of authority. The department may collect all penalties due under
 3612  this subsection.
 3613         Section 114. Paragraph (b) of subsection (1) of section
 3614  605.0908, Florida Statutes, is amended to read:
 3615         605.0908 Revocation of certificate of authority.—
 3616         (1) A certificate of authority of a foreign limited
 3617  liability company to transact business in this state may be
 3618  revoked by the department if:
 3619         (b) The foreign limited liability company does not pay a
 3620  tax, fee, or penalty due to the department under this chapter;
 3621         Section 115. Subsections (1), (2), and (3) of section
 3622  605.0909, Florida Statutes, are amended to read:
 3623         605.0909 Reinstatement following revocation of certificate
 3624  of authority.—
 3625         (1) A foreign limited liability company whose certificate
 3626  of authority has been revoked may apply to the department for
 3627  reinstatement at any time after the effective date of the
 3628  revocation. The foreign limited liability company applying for
 3629  reinstatement must submit all taxes, fees, and penalties then
 3630  owed by the foreign limited liability company to the department
 3631  at rates provided by law at the time the foreign limited
 3632  liability company applies for reinstatement, together with an
 3633  application for reinstatement prescribed and furnished by the
 3634  department, which is signed by both the registered agent and an
 3635  authorized representative of the company and states:
 3636         (a) The name under which the foreign limited liability
 3637  company is registered to transact business in this state.
 3638         (b) The street address of the company’s principal office
 3639  and its mailing address.
 3640         (c) The jurisdiction of the company’s formation and the
 3641  date on which it became qualified to transact business in this
 3642  state.
 3643         (d) The company’s federal employer identification number
 3644  or, if none, whether one has been applied for.
 3645         (e) The name, title or capacity, and address of at least
 3646  one person who has authority to manage the company.
 3647         (f) Additional information that is necessary or appropriate
 3648  to enable the department to carry out this chapter.
 3649         (2) In lieu of the requirement to file an application for
 3650  reinstatement as described in subsection (1), a foreign limited
 3651  liability company whose certificate of authority has been
 3652  revoked may submit all taxes, fees, and penalties owed by the
 3653  company to the department at the rates provided by law at the
 3654  time the company applies for reinstatement, together with a
 3655  current annual report, signed by both the registered agent and
 3656  an authorized representative of the company, which contains the
 3657  information described in subsection (1).
 3658         (3) If the department determines that an application for
 3659  reinstatement contains the information required under subsection
 3660  (1) or subsection (2) and that the information is correct, upon
 3661  payment of all required taxes, fees, and penalties owed to the
 3662  department, the department shall reinstate the foreign limited
 3663  liability company’s certificate of authority.
 3664         Section 116. Section 607.0122, Florida Statutes, is amended
 3665  to read:
 3666         607.0122 Taxes Fees for filing documents and issuing
 3667  certificates.—The Department of State shall collect the
 3668  following taxes fees when the documents described in this
 3669  section are delivered to the department for filing:
 3670         (1) Articles of incorporation: $35.
 3671         (2) Application for registered name: $87.50.
 3672         (3) Application for renewal of registered name: $87.50.
 3673         (4) Corporation’s statement of change of registered agent
 3674  or registered office or both if not included on the annual
 3675  report: $35.
 3676         (5) Designation of and acceptance by registered agent: $35.
 3677         (6) Agent’s statement of resignation from active
 3678  corporation: $87.50.
 3679         (7) Agent’s statement of resignation from an inactive
 3680  corporation: $35.
 3681         (8) Amendment of articles of incorporation: $35.
 3682         (9) Restatement of articles of incorporation with amendment
 3683  of articles: $35.
 3684         (10) Articles of merger or share exchange for each party
 3685  thereto: $35.
 3686         (11) Articles of dissolution: $35.
 3687         (12) Articles of revocation of dissolution: $35.
 3688         (13) Application for reinstatement following administrative
 3689  dissolution: $600.
 3690         (14) Application for certificate of authority to transact
 3691  business in this state by a foreign corporation: $35.
 3692         (15) Application for amended certificate of authority: $35.
 3693         (16) Application for certificate of withdrawal by a foreign
 3694  corporation: $35.
 3695         (17) Annual report: $61.25.
 3696         (18) Articles of correction: $35.
 3697         (19) Application for certificate of status: $8.75.
 3698         (20) Certificate of domestication of a foreign corporation:
 3699  $50.
 3700         (21) Certified copy of document: $52.50.
 3701         (22) Serving as agent for substitute service of process:
 3702  $87.50.
 3703         (23) Supplemental corporate tax fee: $88.75.
 3704         (24) Any other document required or permitted to be filed
 3705  by this act: $35.
 3706         Section 117. Subsection (4) of section 607.0124, Florida
 3707  Statutes, is amended to read:
 3708         607.0124 Correcting filed document.—
 3709         (4) Articles of correction that are filed to correct false,
 3710  misleading, or fraudulent information are not subject to a tax
 3711  fee of the Department of State if the articles of correction are
 3712  delivered to the Department of State within 15 days after the
 3713  notification of filing sent pursuant to s. 607.0125(2).
 3714         Section 118. Subsection (5) of section 607.0125, Florida
 3715  Statutes, is amended to read:
 3716         607.0125 Filing duties of Department of State.—
 3717         (5) If not otherwise provided by law and the provisions of
 3718  this act, the Department of State shall determine, by rule, the
 3719  appropriate format for, number of copies of, manner of execution
 3720  of, method of electronic transmission of, and amount of and
 3721  method of payment of taxes fees for, any document placed under
 3722  its jurisdiction.
 3723         Section 119. Paragraph (c) of subsection (2) of section
 3724  607.0128, Florida Statutes, is amended to read:
 3725         607.0128 Certificate of status.—
 3726         (2) A certificate of status or authorization sets forth:
 3727         (c) That all taxes, fees, and penalties owed to the
 3728  department have been paid, if:
 3729         1. Payment is reflected in the records of the department,
 3730  and
 3731         2. Nonpayment affects the existence or authorization of the
 3732  domestic or foreign corporation;
 3733         Section 120. Subsection (4) of section 607.0501, Florida
 3734  Statutes, is amended to read:
 3735         607.0501 Registered office and registered agent.—
 3736         (4) The Department of State shall maintain an accurate
 3737  record of the registered agents and registered offices for the
 3738  service of process and shall furnish any information disclosed
 3739  thereby promptly upon request and payment of the required tax
 3740  fee.
 3741         Section 121. Subsection (5) of section 607.0502, Florida
 3742  Statutes, is amended to read:
 3743         607.0502 Change of registered office or registered agent;
 3744  resignation of registered agent.—
 3745         (5) The Department of State shall collect a tax fee
 3746  pursuant to s. 15.09(2) for the filings authorized under this
 3747  section.
 3748         Section 122. Paragraph (a) of subsection (1) of section
 3749  607.1420, Florida Statutes, is amended to read:
 3750         607.1420 Grounds for administrative dissolution.—
 3751         (1) The Department of State may commence a proceeding under
 3752  s. 607.1421 to administratively dissolve a corporation if:
 3753         (a) The corporation has failed to file its annual report
 3754  and pay the annual report filing tax fee by 5 p.m. Eastern Time
 3755  on the third Friday in September;
 3756         Section 123. Subsection (1) of section 607.1422, Florida
 3757  Statutes, is amended to read:
 3758         607.1422 Reinstatement following administrative
 3759  dissolution.—
 3760         (1) A corporation administratively dissolved under s.
 3761  607.1421 may apply to the Department of State for reinstatement
 3762  at any time after the effective date of dissolution. The
 3763  corporation must submit a reinstatement form prescribed and
 3764  furnished by the Department of State or a current uniform
 3765  business report signed by the registered agent and an officer or
 3766  director and all taxes and fees then owed by the corporation to
 3767  the department, computed at the rate provided by law at the time
 3768  the corporation applies for reinstatement.
 3769         Section 124. Subsection (4) of section 607.1502, Florida
 3770  Statutes, is amended to read:
 3771         607.1502 Consequences of transacting business without
 3772  authority.—
 3773         (4) A foreign corporation which transacts business in this
 3774  state without authority to do so shall be liable to this state
 3775  for the years or parts thereof during which it transacted
 3776  business in this state without authority in an amount equal to
 3777  all fees and taxes which would have been imposed by this act
 3778  upon such corporation had it duly applied for and received
 3779  authority to transact business in this state as required by this
 3780  act. In addition to the payments thus prescribed, such
 3781  corporation shall be liable for a civil penalty of not less than
 3782  $500 or more than $1,000 for each year or part thereof during
 3783  which it transacts business in this state without a certificate
 3784  of authority. The Department of State may collect all penalties
 3785  due under this subsection and may bring an action in circuit
 3786  court to recover all taxes, penalties, and fees due and owing
 3787  the department state.
 3788         Section 125. Paragraph (a) of subsection (1) of section
 3789  607.15315, Florida Statutes, is amended to read:
 3790         607.15315 Revocation; application for reinstatement.—
 3791         (1)(a) A foreign corporation the certificate of authority
 3792  of which has been revoked pursuant to s. 607.1531 may apply to
 3793  the Department of State for reinstatement at any time after the
 3794  effective date of revocation of authority. The application must:
 3795         1. Recite the name of the foreign corporation and the
 3796  effective date of its revocation of authority;
 3797         2. State that the ground or grounds for revocation of
 3798  authority either did not exist or have been eliminated and that
 3799  no further grounds currently exist for revocation of authority;
 3800         3. State that the foreign corporation’s name satisfies the
 3801  requirements of s. 607.1506; and
 3802         4. State that all taxes and fees owed by the corporation to
 3803  the department and computed at the rate provided by law at the
 3804  time the foreign corporation applies for reinstatement have been
 3805  paid; or
 3806         Section 126. Section 607.193, Florida Statutes, is amended
 3807  to read:
 3808         607.193 Supplemental corporate tax fee.—
 3809         (1) In addition to any other taxes imposed by law, an
 3810  annual supplemental corporate tax fee of $88.75 is imposed on
 3811  each business entity that is authorized to transact business in
 3812  this state and is required to file an annual report with the
 3813  Department of State under s. 605.0212, s. 607.1622, or s.
 3814  620.1210.
 3815         (2)(a) The business entity shall remit the supplemental
 3816  corporate tax fee to the Department of State at the time it
 3817  files the annual report required by s. 605.0212, s. 607.1622, or
 3818  s. 620.1210.
 3819         (b) In addition to the taxes fees levied under ss.
 3820  605.0213, 607.0122, and 620.1109 and the supplemental corporate
 3821  tax fee, a late charge of $400 shall be imposed if the
 3822  supplemental corporate tax fee is remitted after May 1 except in
 3823  circumstances in which a business entity was administratively
 3824  dissolved or its certificate of authority was revoked due to its
 3825  failure to file an annual report and the entity subsequently
 3826  applied for reinstatement and paid the applicable reinstatement
 3827  tax fee.
 3828         Section 127. Section 609.02, Florida Statutes, is amended
 3829  to read:
 3830         609.02 Filing a declaration of trust.—Every such
 3831  organization organized for the purpose of transacting business
 3832  in this state, or organized in this state for the purpose of
 3833  transacting business elsewhere, which intends to sell or offer
 3834  for sale any units, shares, contracts, notes, bonds, mortgages,
 3835  oil or mineral leases or other security of such association
 3836  shall, prior to transacting any such business, file with the
 3837  Department of State a true and correct copy of the declaration
 3838  of trust under which the association proposes to conduct its
 3839  business, which copy shall be sworn to, as being a true and
 3840  correct copy, by the chair of the board of trustees named in
 3841  such declaration of trust. When such copy shall have been filed
 3842  with the Department of State it shall constitute public notice
 3843  as to the purposes and manner of the business to be engaged in
 3844  by such association. The Department of State, prior to the
 3845  issuance of the certificate by it, shall collect from the said
 3846  association a filing tax fee of $350, which tax fee shall be
 3847  paid by it into the general fund of the state.
 3848         Section 128. Section 609.03, Florida Statutes, is amended
 3849  to read:
 3850         609.03 Issuance of certificate to association.—Upon the
 3851  filing of the copy of the declaration of trust and the payment
 3852  of the filing tax fee, in compliance with s. 609.02, the
 3853  Department of State shall issue to the trustees named in the
 3854  said declaration of trust a certificate showing that such
 3855  declaration of trust has been duly filed in its office;
 3856  whereupon, such association shall be authorized to transact
 3857  business in this state; provided that all other applicable laws
 3858  have been complied with.
 3859         Section 129. Subsection (9) of section 609.08, Florida
 3860  Statutes, is amended to read:
 3861         609.08 Merger of association into wholly owned subsidiary
 3862  corporation; dissenters’ rights of appraisal.—
 3863         (9) The articles of merger shall be delivered to the
 3864  Department of State. If the Department of State finds that such
 3865  articles conform to law, it shall, when all fees and taxes have
 3866  been paid as prescribed in this chapter, and when a filing tax
 3867  fee of $350 has been paid to the Department of State (which tax
 3868  fee shall be paid by it into the General Revenue Fund of the
 3869  state), file the articles of merger.
 3870         Section 130. Subsections (11) and (12) of section 610.104,
 3871  Florida Statutes, are amended to read:
 3872         610.104 State authorization to provide cable or video
 3873  service.—
 3874         (11) The application shall be accompanied by a one-time tax
 3875  fee of $10,000. A parent company may file a single application
 3876  covering itself and all of its subsidiaries and affiliates
 3877  intending to provide cable or video service in the service areas
 3878  throughout the state as described in subparagraph (2)(e)5., but
 3879  the entity actually providing such service in a given area shall
 3880  otherwise be considered the certificateholder under this act.
 3881         (12) Beginning 5 years after approval of the
 3882  certificateholder’s initial certificate of franchise issued by
 3883  the department, and every 5 years thereafter, the
 3884  certificateholder shall update the information contained in the
 3885  original application for a certificate of franchise. At the time
 3886  of filing the information update, the certificateholder shall
 3887  pay a processing tax fee of $1,000. Any certificateholder that
 3888  fails to file the updated information and pay the processing tax
 3889  fee on the 5-year anniversary dates shall be subject to
 3890  cancellation of its state-issued certificate of franchise
 3891  authority if, upon notice given to the certificateholder at its
 3892  last address on file with the department, the certificateholder
 3893  fails to file the updated information and pay the processing tax
 3894  fee within 30 days after the date notice was mailed. The
 3895  application and processing taxes fees imposed in this section
 3896  shall be paid to the Department of State for deposit into the
 3897  Clearing Funds Trust Fund for immediate transfer by the Chief
 3898  Financial Officer to the General Inspection Trust Fund of the
 3899  Department of Agriculture and Consumer Services. The Department
 3900  of Agriculture and Consumer Services shall maintain a separate
 3901  account within the General Inspection Trust Fund to distinguish
 3902  cable franchise revenues from all other funds. The application,
 3903  any amendments to the certificate, or information updates must
 3904  be accompanied by a tax fee to the Department of State equal to
 3905  that for filing articles of incorporation pursuant to s.
 3906  607.0122(1).
 3907         Section 131. Subsection (9) of section 617.01201, Florida
 3908  Statutes, is amended to read:
 3909         617.01201 Filing requirements.—
 3910         (9) The document must be delivered to the department for
 3911  filing. Delivery may be made by electronic transmission if and
 3912  to the extent allowed by the department. If the document is
 3913  filed in typewritten or printed form and not transmitted
 3914  electronically, the department may require that one exact or
 3915  conformed copy be delivered with the document, except as
 3916  provided in s. 617.1508. The document must be accompanied by the
 3917  correct filing tax fee and any other tax or penalty required by
 3918  law.
 3919         Section 132. Section 617.0122, Florida Statutes, is amended
 3920  to read:
 3921         617.0122 Taxes Fees for filing documents and issuing
 3922  certificates.—The Department of State shall collect the
 3923  following taxes fees on documents delivered to the department
 3924  for filing:
 3925         (1) Articles of incorporation: $35.
 3926         (2) Application for registered name: $87.50.
 3927         (3) Application for renewal of registered name: $87.50.
 3928         (4) Corporation’s statement of change of registered agent
 3929  or registered office or both if not included on the annual
 3930  report: $35.
 3931         (5) Designation of and acceptance by registered agent: $35.
 3932         (6) Agent’s statement of resignation from active
 3933  corporation: $87.50.
 3934         (7) Agent’s statement of resignation from inactive
 3935  corporation: $35.
 3936         (8) Amendment of articles of incorporation: $35.
 3937         (9) Restatement of articles of incorporation with amendment
 3938  of articles: $35.
 3939         (10) Articles of merger for each party thereto: $35.
 3940         (11) Articles of dissolution: $35.
 3941         (12) Articles of revocation of dissolution: $35.
 3942         (13) Application for reinstatement following administrative
 3943  dissolution: $175.
 3944         (14) Application for certificate of authority to transact
 3945  business in this state by a foreign corporation: $35.
 3946         (15) Application for amended certificate of authority: $35.
 3947         (16) Application for certificate of withdrawal by a foreign
 3948  corporation: $35.
 3949         (17) Annual report: $61.25.
 3950         (18) Articles of correction: $35.
 3951         (19) Application for certificate of status: $8.75.
 3952         (20) Certified copy of document: $52.50.
 3953         (21) Serving as agent for substitute service of process:
 3954  $87.50.
 3955         (22) Certificate of conversion of a limited agricultural
 3956  association to a domestic corporation: $35.
 3957         (23) Any other document required or permitted to be filed
 3958  by this chapter: $35.
 3959  
 3960  Any citizen support organization that is required by rule of the
 3961  Department of Environmental Protection to be formed as a
 3962  nonprofit organization and is under contract with the department
 3963  is exempt from any taxes fees required for incorporation as a
 3964  nonprofit organization, and the Secretary of State may not
 3965  assess any such taxes fees if the citizen support organization
 3966  is certified by the Department of Environmental Protection to
 3967  the Secretary of State as being under contract with the
 3968  Department of Environmental Protection.
 3969         Section 133. Subsection (4) of section 617.0124, Florida
 3970  Statutes, is amended to read:
 3971         617.0124 Correcting filed document.—
 3972         (4) Articles of correction that are filed to correct false,
 3973  misleading, or fraudulent information are not subject to a tax
 3974  fee of the department if the articles of correction are
 3975  delivered to the department within 15 days after the
 3976  notification of filing sent pursuant to s. 617.0125(2).
 3977         Section 134. Paragraph (c) of subsection (2) of section
 3978  617.0128, Florida Statutes, is amended to read:
 3979         617.0128 Certificate of status.—
 3980         (2) A certificate of status or authorization sets forth:
 3981         (c) That all taxes, fees, and penalties owed to the
 3982  department have been paid, if:
 3983         1. Payment is reflected in the records of the department,
 3984  and
 3985         2. Nonpayment affects the existence or authorization of the
 3986  domestic or foreign corporation;
 3987         Section 135. Subsection (4) of section 617.0501, Florida
 3988  Statutes, is amended to read:
 3989         617.0501 Registered office and registered agent.—
 3990         (4) The Department of State shall maintain an accurate
 3991  record of the registered agents and registered offices for the
 3992  service of process and shall furnish any information disclosed
 3993  thereby promptly upon request and payment of the required tax
 3994  fee.
 3995         Section 136. Subsection (5) of section 617.0502, Florida
 3996  Statutes, is amended to read:
 3997         617.0502 Change of registered office or registered agent;
 3998  resignation of registered agent.—
 3999         (5) The Department of State shall collect a tax fee
 4000  pursuant to s. 15.09(2) for filings authorized by this section.
 4001         Section 137. Paragraph (a) of subsection (1) of section
 4002  617.1420, Florida Statutes, is amended to read:
 4003         617.1420 Grounds for administrative dissolution.—
 4004         (1) The Department of State may commence a proceeding under
 4005  s. 617.1421 to administratively dissolve a corporation if:
 4006         (a) The corporation has failed to file its annual report
 4007  and pay the annual report filing tax fee by 5 p.m. Eastern Time
 4008  on the third Friday in September;
 4009         Section 138. Subsection (1) of section 617.1422, Florida
 4010  Statutes, is amended to read:
 4011         617.1422 Reinstatement following administrative
 4012  dissolution.—
 4013         (1) A corporation administratively dissolved under s.
 4014  617.1421 may apply to the department for reinstatement at any
 4015  time after the effective date of dissolution. The corporation
 4016  must submit a reinstatement form prescribed and furnished by the
 4017  department or a current uniform business report signed by a
 4018  registered agent and an officer or director and submit all taxes
 4019  and fees owed by the corporation to the department and computed
 4020  at the rate provided by law at the time the corporation applies
 4021  for reinstatement.
 4022         Section 139. Paragraph (a) of subsection (1) of section
 4023  617.1533, Florida Statutes, is amended to read:
 4024         617.1533 Reinstatement following revocation.—
 4025         (1)(a) A foreign corporation whose certificate of authority
 4026  has been revoked under s. 617.1531 may apply to the Department
 4027  of State for reinstatement at any time after the effective date
 4028  of revocation of authority. The application must:
 4029         1. Recite the name of the corporation and the effective
 4030  date of its revocation of authority;
 4031         2. State that the ground or grounds for revocation either
 4032  did not exist or have been eliminated and that no further
 4033  grounds currently exist for revocation of authority;
 4034         3. State that the corporation’s name satisfies the
 4035  requirements of s. 617.1506; and
 4036         4. State that all taxes and fees owed by the corporation to
 4037  the department and computed at the rate provided by law at the
 4038  time the corporation applies for reinstatement have been paid;
 4039  or
 4040         Section 140. Paragraph (d) of subsection (1) of section
 4041  617.1623, Florida Statutes, is amended to read:
 4042         617.1623 Corporate information available to the public;
 4043  application to corporations incorporated by circuit courts and
 4044  by special act of the Legislature.—
 4045         (1)
 4046         (d) Any corporation dissolved pursuant to paragraph (c)
 4047  shall be reinstated upon application to the Department of State,
 4048  signed by an officer or director thereof, accompanied by a copy
 4049  of its charter and all amendments thereto, certified by the
 4050  clerk of the circuit court of the county wherein recorded, as to
 4051  charters and amendments granted by circuit judges, and by the
 4052  Department of State, as to legislative charters, together with a
 4053  registration containing the provisions required in paragraph
 4054  (a), and the payment of all taxes and fees owed to the
 4055  department due from the time of dissolution computed at the rate
 4056  provided by law at the time the corporation applies for
 4057  reinstatement.
 4058         Section 141. Section 617.1807, Florida Statutes, is amended
 4059  to read:
 4060         617.1807 Conversion to corporation not for profit;
 4061  authority of circuit judge.—If the circuit judge to whom the
 4062  petition and proposed articles of incorporation are presented
 4063  finds that the petition and proposed articles are in proper
 4064  form, he or she shall approve the articles of incorporation and
 4065  endorse his or her approval thereon; such approval shall provide
 4066  that all of the property of the petitioning corporation shall
 4067  become the property of the successor corporation not for profit,
 4068  subject to all indebtedness and liabilities of the petitioning
 4069  corporation. The articles of incorporation with such
 4070  endorsements thereupon shall be sent to the Department of State,
 4071  which shall, upon receipt thereof and upon payment of all taxes
 4072  due the state by the petitioning corporation, if any, issue a
 4073  certificate showing the receipt of the articles of incorporation
 4074  with the endorsement of approval thereon and of the payment of
 4075  all taxes to the state. Upon payment of the filing taxes fees
 4076  specified in s. 617.0122, the Department of State shall file the
 4077  articles of incorporation, and from thenceforth the petitioning
 4078  corporation shall become a corporation not for profit under the
 4079  name adopted in the articles of incorporation and subject to all
 4080  the rights, powers, immunities, duties, and liabilities of
 4081  corporations not for profit under state law, and its rights,
 4082  powers, immunities, duties, and liabilities as a corporation for
 4083  profit shall cease and determine.
 4084         Section 142. Subsection (4) of section 617.2006, Florida
 4085  Statutes, is amended to read:
 4086         617.2006 Incorporation of labor unions or bodies.—Any group
 4087  or combination of groups of workers or wage earners, bearing the
 4088  name labor, organized labor, federation of labor, brotherhood of
 4089  labor, union labor, union labor committee, trade union, trades
 4090  union, union labor council, building trades council, building
 4091  trades union, allied trades union, central labor body, central
 4092  labor union, federated trades council, local union, state union,
 4093  national union, international union, district labor council,
 4094  district labor union, American Federation of Labor, Florida
 4095  Federation of Labor, or any component parts or significant words
 4096  of such terms, whether the same be used in juxtaposition or with
 4097  interspace, may be incorporated under this act.
 4098         (4) Upon the filing of the articles of incorporation and
 4099  the petition, and the giving of such notice, the circuit judge
 4100  to whom such petition may be addressed shall, upon the date
 4101  stated in such notice, take testimony and inquire into the
 4102  admissions and purposes of such organization and the necessity
 4103  therefor, and upon such hearing, if the circuit judge shall be
 4104  satisfied that the allegations set forth in the petition and
 4105  articles of incorporation have been substantiated, and shall
 4106  find that such organization will not be harmful to the community
 4107  in which it proposes to operate, or to the state, and that it is
 4108  intended in good faith to carry out the purposes and objects set
 4109  forth in the articles of incorporation, and that there is a
 4110  necessity therefor, the judge shall approve the articles of
 4111  incorporation and endorse his or her approval thereon. Upon the
 4112  filing of the articles of incorporation with its endorsements
 4113  thereupon with the Department of State and payment of the filing
 4114  taxes fees specified in s. 617.0122, the subscribers and their
 4115  associates and successors shall be a corporation by the name
 4116  given.
 4117         Section 143. Section 617.2102, Florida Statutes, is amended
 4118  to read:
 4119         617.2102 Fines and penalties against members.—A corporation
 4120  may, if so authorized in the bylaws, levy fines or otherwise
 4121  penalize members of the corporation. No fine or penalty shall be
 4122  levied until after the corporation has provided notice thereof
 4123  to the members concerned and has afforded the member an
 4124  opportunity to be heard on the matter. The foregoing notice and
 4125  hearing shall not be required as to the levy of a late tax fee
 4126  for nonpayment of dues.
 4127         Section 144. Section 620.1109, Florida Statutes, is amended
 4128  to read:
 4129         620.1109 Department of State; taxes fees.—In addition to
 4130  the supplemental corporate tax fee of $88.75 imposed pursuant to
 4131  s. 607.193, the taxes fees of the Department of State under this
 4132  act are as follows:
 4133         (1) For furnishing a certified copy, $52.50 for the first
 4134  15 pages plus $1.00 for each additional page.
 4135         (2) For filing an original certificate of limited
 4136  partnership, $965.
 4137         (3) For filing an original application for registration as
 4138  a foreign limited partnership, $965.
 4139         (4) For filing certificate of conversion, $52.50.
 4140         (5) For filing certificate of merger, $52.50 for each party
 4141  thereto.
 4142         (6) For filing a reinstatement, $500 for each calendar year
 4143  or part thereof the limited partnership was administratively
 4144  dissolved or foreign limited partnership was revoked in the
 4145  records of the Department of State.
 4146         (7) For filing an annual report, $411.25.
 4147         (8) For filing a certificate:
 4148         (a) Designating a registered agent, $35;
 4149         (b) Changing a registered agent or registered office
 4150  address, $35;
 4151         (c) Resigning as a registered agent, $87.50; or
 4152         (d) Of amendment or restatement of the certificate of
 4153  limited partnership, $52.50;
 4154         (9) For filing a statement of termination, $52.50.
 4155         (10) For filing a notice of cancellation for foreign
 4156  limited partnership, $52.50.
 4157         (11) For furnishing a certificate of status or
 4158  authorization, $8.75.
 4159         (12) For filing a certificate of dissolution, $52.50.
 4160         (13) For filing a certificate of revocation of dissolution,
 4161  $52.50.
 4162         (14) For filing any other domestic or foreign limited
 4163  partnership document, $52.50.
 4164         Section 145. Subsection (1) of section 620.1206, Florida
 4165  Statutes, is amended to read:
 4166         620.1206 Delivery to and filing of records by Department of
 4167  State; effective time and date; notice.—
 4168         (1) A record authorized or required to be delivered to the
 4169  Department of State for filing under this act must be captioned
 4170  to describe the record’s purpose, be in a medium permitted by
 4171  the Department of State, and be delivered to the Department of
 4172  State. Unless the Department of State determines that a record
 4173  does not comply with the filing requirements of this act, and if
 4174  all filing taxes fees have been paid, the Department of State
 4175  shall file the record.
 4176         Section 146. Subsection (4) of section 620.1207, Florida
 4177  Statutes, is amended to read:
 4178         620.1207 Correcting filed record.—
 4179         (4) A statement of correction that is filed under
 4180  subsection (1) to correct a record that contains false,
 4181  misleading, or fraudulent information is not subject to a tax or
 4182  fee of the Department of State if the statement of correction is
 4183  delivered to the Department of State within 15 days after the
 4184  notification of filing sent pursuant to s. 620.1206.
 4185         Section 147. Subsections (1) and (2) of section 620.1209,
 4186  Florida Statutes, are amended to read:
 4187         620.1209 Certificate of status.—
 4188         (1) The Department of State, upon request and payment of
 4189  the requisite tax fee, shall furnish a certificate of status for
 4190  a limited partnership if the records filed in the Department of
 4191  State show that the Department of State has filed a certificate
 4192  of limited partnership. A certificate of status must state:
 4193         (a) The limited partnership’s name.
 4194         (b) That the limited partnership was duly formed under the
 4195  laws of this state and the date of formation.
 4196         (c) Whether all taxes, fees, and penalties due to the
 4197  Department of State under this act have been paid.
 4198         (d) Whether the limited partnership’s most recent annual
 4199  report required by s. 620.1210 has been filed by the Department
 4200  of State.
 4201         (e) Whether the Department of State has administratively
 4202  dissolved the limited partnership or received a record notifying
 4203  the Department of State that the limited partnership has been
 4204  dissolved by judicial action pursuant to s. 620.1802.
 4205         (f) Whether the Department of State has filed a certificate
 4206  of dissolution for the limited partnership.
 4207         (g) Whether the Department of State has filed a statement
 4208  of termination for the limited partnership.
 4209         (2) The Department of State, upon request and payment of
 4210  the requisite tax fee, shall furnish a certificate of status for
 4211  a foreign limited partnership if the records filed in the
 4212  Department of State show that the Department of State has filed
 4213  a certificate of authority. A certificate of status must state:
 4214         (a) The foreign limited partnership’s name and any
 4215  alternate name adopted under s. 620.1905(1) for use in this
 4216  state.
 4217         (b) That the foreign limited partnership is authorized to
 4218  transact business in this state.
 4219         (c) Whether all taxes, fees, and penalties due to the
 4220  Department of State under this act or other law have been paid.
 4221         (d) Whether the foreign limited partnership’s most recent
 4222  annual report required by s. 620.1210 has been filed by the
 4223  Department of State.
 4224         (e) Whether the Department of State has revoked the foreign
 4225  limited partnership’s certificate of authority or filed a notice
 4226  of cancellation.
 4227         Section 148. Paragraph (a) of subsection (1) of section
 4228  620.1809, Florida Statutes, is amended to read:
 4229         620.1809 Administrative dissolution.—
 4230         (1) The Department of State may dissolve a limited
 4231  partnership administratively if the limited partnership does
 4232  not:
 4233         (a) Pay any tax, fee, or penalty due to the Department of
 4234  State under this act;
 4235         Section 149. Subsection (1) of section 620.1810, Florida
 4236  Statutes, is amended to read:
 4237         620.1810 Reinstatement following administrative
 4238  dissolution.—
 4239         (1) A limited partnership that has been administratively
 4240  dissolved under s. 620.1809 may apply to the Department of State
 4241  for reinstatement at any time after the effective date of
 4242  dissolution. The limited partnership must submit a form of
 4243  reinstatement prescribed and furnished by the Department of
 4244  State together with all taxes and fees then owed to the
 4245  department by the limited partnership, computed at a rate
 4246  provided by law at the time the limited partnership applies for
 4247  reinstatement.
 4248         Section 150. Section 620.1904, Florida Statutes, is amended
 4249  to read:
 4250         620.1904 Filing of certificate of authority.—Unless the
 4251  Department of State determines that an application for a
 4252  certificate of authority does not comply with the filing
 4253  requirements of this act, the Department of State, upon payment
 4254  of all filing taxes fees, shall authorize the foreign limited
 4255  partnership to transact business in this state.
 4256         Section 151. Paragraph (a) of subsection (1) of section
 4257  620.1906, Florida Statutes, is amended to read:
 4258         620.1906 Revocation of certificate of authority.—
 4259         (1) A certificate of authority of a foreign limited
 4260  partnership to transact business in this state may be revoked by
 4261  the Department of State in the manner provided in subsections
 4262  (2) and (3) if the foreign limited partnership does not:
 4263         (a) Pay, within 60 days after the due date, any tax, fee,
 4264  or penalty due to the Department of State under this act;
 4265         Section 152. Subsection (1) of section 620.1909, Florida
 4266  Statutes, is amended to read:
 4267         620.1909 Reinstatement following administrative
 4268  revocation.—
 4269         (1) A foreign limited partnership whose certificate of
 4270  authority was administratively revoked under s. 620.1906 may
 4271  apply to the Department of State for reinstatement at any time
 4272  after the effective date of revocation of the certificate of
 4273  authority. The foreign limited partnership must submit a form of
 4274  reinstatement prescribed and furnished by the Department of
 4275  State together with all taxes and fees then owed to the
 4276  department by the foreign limited partnership, computed at a
 4277  rate provided by law at the time the foreign limited partnership
 4278  applies for reinstatement.
 4279         Section 153. Subsection (4) of section 620.81054, Florida
 4280  Statutes, is amended to read:
 4281         620.81054 Correcting a filed record.—
 4282         (4) Articles of correction filed to correct false,
 4283  misleading, or fraudulent information are not subject to a tax
 4284  or fee of the Department of State if the articles of correction
 4285  are delivered to the Department of State within 15 days after
 4286  the notification of filing sent pursuant to s. 620.8105.
 4287         Section 154. Subsection (1) of section 620.81055, Florida
 4288  Statutes, is amended to read:
 4289         620.81055 Taxes Fees for filing documents and issuing
 4290  certificates; powers of the Department of State.—
 4291         (1) The Department of State shall collect the following
 4292  taxes fees when documents authorized by this act are delivered
 4293  to the Department of State for filing:
 4294         (a) Partnership registration statement: $50.
 4295         (b) Statement of partnership authority: $25.
 4296         (c) Statement of denial: $25.
 4297         (d) Statement of dissociation: $25.
 4298         (e) Statement of dissolution: $25.
 4299         (f) Statement of qualification: $25.
 4300         (g) Statement of foreign qualification: $25.
 4301         (h) Limited liability partnership annual report: $25.
 4302         (i) Certificate of merger for each party thereto: $25.
 4303         (j) Amendment to any statement or registration: $25.
 4304         (k) Cancellation of any statement or registration: $25.
 4305         (l) Certified copy of any recording or part thereof:
 4306  $52.50.
 4307         (m) Certificate of status: $8.75.
 4308         (n) Certificate of conversion: $25.
 4309         (o) Any other document required or permitted to be filed by
 4310  this act: $25.
 4311         Section 155. Subsection (3) of section 620.9003, Florida
 4312  Statutes, is amended to read:
 4313         620.9003 Annual report.—
 4314         (3) The Department of State may administratively revoke the
 4315  statement of qualification of a partnership that fails to file
 4316  its annual report and pay the required filing tax fee by 5 p.m.
 4317  Eastern Time on the third Friday in September. The Department of
 4318  State shall serve a 60-day notice on the limited liability
 4319  partnership of its intent to revoke the statement of
 4320  qualification. If the partnership has provided the department
 4321  with an electronic mail address, such notice shall be by
 4322  electronic transmission. Revocation for failure to file an
 4323  annual report shall occur on the fourth Friday in September of
 4324  each year. The Department of State shall issue a certificate of
 4325  revocation of the statement of qualification to each revoked
 4326  partnership. Issuance of the certificate of revocation of the
 4327  statement of qualification may be by electronic transmission to
 4328  any partnership that has provided the department with an
 4329  electronic mail address.
 4330         Section 156. Subsections (1) and (3) of section 658.23,
 4331  Florida Statutes, are amended to read:
 4332         658.23 Submission of articles of incorporation; contents;
 4333  form; approval; filing; commencement of corporate existence;
 4334  bylaws.—
 4335         (1) Within 3 months after approval by the office and the
 4336  appropriate federal regulatory agency, the applicant shall
 4337  submit its duly executed articles of incorporation to the
 4338  office, together with the filing tax fee due the Department of
 4339  State under s. 607.0122.
 4340         (3) Within 30 days of receipt of the executed articles of
 4341  incorporation in the form previously approved, and the required
 4342  filing taxes fees, the office shall place the following legend
 4343  upon the articles of incorporation and affix the seal of the
 4344  office thereto. The legend shall in substance read: “Approved by
 4345  the Office of Financial Regulation this .... day of ....
 4346  ...(herein the name and signature of the director of the
 4347  office)....” Thereafter, the articles of incorporation shall be
 4348  filed with the Department of State.
 4349         Section 157. Subsection (4) of section 1003.48, Florida
 4350  Statutes, is amended to read:
 4351         1003.48 Instruction in operation of motor vehicles.—
 4352         (4) For the purpose of financing the driver education
 4353  program in the secondary schools, there shall be levied an
 4354  additional 50 cents per year to the driver license tax fee
 4355  required by s. 322.21. The additional tax fee shall be promptly
 4356  remitted to the Department of Highway Safety and Motor Vehicles,
 4357  which shall transmit the tax fee to the Chief Financial Officer
 4358  to be deposited in the General Revenue Fund.
 4359         Section 158. (1)The Department of Revenue may, and all
 4360  conditions are deemed met to, adopt emergency rules pursuant to
 4361  s. 120.54(4), Florida Statutes, to administer this act.
 4362         (2)Notwithstanding any other law, emergency rules adopted
 4363  pursuant to subsection (1) are effective for 6 months after
 4364  adoption and may be renewed during the pendency of procedures to
 4365  adopt permanent rules addressing the subject of the emergency
 4366  rules.
 4367         (3)This section shall take effect upon becoming a law and
 4368  expires June 30, 2021.
 4369         Section 159. For the 2019-2020 fiscal year, the sum of
 4370  $26,355 in nonrecurring funds is appropriated from the General
 4371  Revenue Fund to the Agency for Health Care Administration, and
 4372  the sum of $105,280 in nonrecurring funds is appropriated from
 4373  the General Revenue Fund to the Department of Highway Safety and
 4374  Motor Vehicles, to implement the provisions of this act.
 4375         Section 160. Except as otherwise expressly provided in this
 4376  act and except for this section, which shall take effect upon
 4377  this act becoming a law, this act shall take effect January 1,
 4378  2020.

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