Bill Text: FL S7104 | 2019 | Regular Session | Prefiled
Bill Title: Taxation Transparency
Spectrum: Committee Bill
Status: (N/A - Dead) 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.
