Bill Amendment: FL S0028 | 2024 | Regular Session

NOTE: For additional amemendments please see the Bill Drafting List

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Bill Title: License Taxes

Status: 2024-03-08 - Died in Appropriations [S0028 Detail]

Download: Florida-2024-S0028-Senate_Committee_Amendment_495372.html

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       Florida Senate - 2024                        COMMITTEE AMENDMENT
       Bill No. SB 28
       
       
       
       
       
       
                                Ì4953725Î495372                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
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       The Committee on Transportation (Hooper) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete everything after the enacting clause
    4  and insert:
    5         Section 1. Present subsection (36) and subsections (37)
    6  through (45) of section 320.01, Florida Statutes, are
    7  redesignated as subsection (37) and subsections (40) through
    8  (48), respectively, new subsections (36), (38), and (39) are
    9  added to that section, and present subsection (36) of that
   10  section is amended, to read:
   11         320.01 Definitions, general.—As used in the Florida
   12  Statutes, except as otherwise provided, the term:
   13         (36) “Electric motorcycle” means a motorcycle, as defined
   14  in s. 320.01(26), powered solely by an electric motor that draws
   15  current from rechargeable storage batteries, fuel cells, or
   16  other sources of electrical current.
   17         (37)(36) “Electric vehicle” means a motor vehicle that is
   18  powered solely by an electric motor that draws current from
   19  rechargeable storage batteries, fuel cells, or other sources of
   20  electrical current. The term includes an electric motorcycle
   21  unless otherwise specified.
   22         (38) “Plug-in hybrid electric motorcycle” means a
   23  motorcycle, as defined in s. 320.01(26), powered by an internal
   24  combustion engine and an electric motor that draws current from
   25  rechargeable storage batteries, fuel cells, or other sources of
   26  electrical current which are recharged by an energy source
   27  external to the motor vehicle.
   28         (39) “Plug-in hybrid electric vehicle” means a motor
   29  vehicle powered by an internal combustion engine and an electric
   30  motor that draws current from rechargeable storage batteries,
   31  fuel cells, or other sources of electrical current which are
   32  recharged by an energy source external to the motor vehicle. The
   33  term includes a plug-in hybrid electric motorcycle unless
   34  otherwise specified.
   35         Section 2. Section 320.08001, Florida Statutes, is amended
   36  to read:
   37         320.08001 Low-speed, electric, and plug-in hybrid electric
   38  vehicles; license tax.—
   39         (1) The license tax for a an electric vehicle or low-speed
   40  electric vehicle is the same as that prescribed in s. 320.08 for
   41  a vehicle that is not electrically powered.
   42         (2) In addition to the license tax prescribed in s. 320.08,
   43  there is imposed an annual license tax of $200 on electric
   44  vehicles, except that the additional annual license tax for
   45  electric motorcycles is $25. Beginning January 1, 2029, the
   46  additional annual license tax shall be $250, except that the
   47  annual license tax for electric motorcycles shall be $35.
   48         (3) In addition to the license tax prescribed in s. 320.08,
   49  there is imposed an annual license tax of $50 on plug-in hybrid
   50  electric vehicles, except that the annual license tax for plug
   51  in hybrid electric motorcycles shall be $10. Beginning January
   52  1, 2029, the additional annual license tax shall be $100, except
   53  that the annual license tax for plug-in hybrid electric
   54  motorcycles shall be $20.
   55         (4) Of the proceeds from the additional annual license
   56  taxes imposed under subsections (2) and (3), 64 percent must be
   57  deposited into the State Transportation Trust Fund and 36
   58  percent must be allocated to the county where the vehicle is
   59  registered. Each quarter, the department shall transfer the
   60  funds allocated to a county to the Department of Revenue for
   61  distribution to the board of county commissioners and
   62  municipalities within the county in proportion to the previous
   63  quarter’s distribution of the local option fuel taxes authorized
   64  under s. 336.025(1)(a). Local governments shall use funds
   65  received pursuant to this subsection for transportation
   66  expenditures as defined in s. 336.025(7).
   67         (5) An electric vehicle or a plug-in hybrid electric
   68  vehicle that uses a battery storage system of up to 5 kilowatt
   69  hours is exempt from the additional annual license tax imposed
   70  under this section.
   71         (6) The additional annual license taxes imposed under this
   72  section apply to an initial registration or renewal registration
   73  that has a renewal period beginning on or after October 1, 2024.
   74         (7) The registrant of an electric vehicle or a plug-in
   75  hybrid electric vehicle is not entitled to a credit or refund
   76  for the additional annual license tax imposed by subsection (2)
   77  or subsection (3) for any prior year’s annual license tax
   78  payments unless the registrant is required by the department to
   79  replace a license plate pursuant to s. 320.08056(8) or the
   80  registrant meets the requirements of s. 320.15(2).
   81         (8) Any delinquent fee imposed on the registrant of any
   82  electric vehicle or plug-in hybrid electric vehicle pursuant to
   83  s. 320.07(4)(a) must be imposed in accordance with the schedule
   84  listed in that paragraph, based on the license tax prescribed in
   85  s. 320.08 for a vehicle that is not electrically powered.
   86         Section 3. The amendments made by this act to s. 320.08001,
   87  Florida Statutes, shall expire on June 30, 2034, and the text of
   88  that section shall revert to that in existence on June 30, 2024,
   89  except that any amendments to such text enacted other than by
   90  this act shall be preserved and continue to operate to the
   91  extent that such amendments are not dependent upon the portions
   92  of text which expire pursuant to this section.
   93         Section 4. Paragraph (b) of subsection (2) of section
   94  320.07, Florida Statutes, is amended to read:
   95         320.07 Expiration of registration; renewal required;
   96  penalties.—
   97         (2) Registration shall be renewed semiannually, annually,
   98  or biennially, as provided in this subsection, during the
   99  applicable renewal period, upon payment of the applicable
  100  license tax amounts required by s. 320.08, service charges
  101  required by s. 320.04, and any additional fees required by law.
  102         (b) Any person who owns a motor vehicle or mobile home
  103  registered under s. 320.08(1), (2), (3), (4)(a) or (b), (6),
  104  (7), (8), (9), (10), or (11) may renew the vehicle registration
  105  biennially during the applicable renewal period upon payment of
  106  the 2-year cumulative total of all applicable license tax
  107  amounts required by ss. 320.08 and 320.08001, as applicable, s.
  108  320.08 and service charges or surcharges required by ss. 320.03,
  109  320.04, 320.0801, 320.08015, 320.0802, 320.0804, 320.0805,
  110  320.08046, and 320.08056 and payment of the 2-year cumulative
  111  total of any additional fees required by law for an annual
  112  registration.
  113         Section 5. This act shall take effect July 1, 2024.
  114  
  115  ================= T I T L E  A M E N D M E N T ================
  116  And the title is amended as follows:
  117         Delete everything before the enacting clause
  118  and insert:
  119                        A bill to be entitled                      
  120         An act relating to license taxes; amending s. 320.01,
  121         F.S.; defining the terms “electric motorcycle,” “plug
  122         in hybrid electric motorcycle,” and “plug-in hybrid
  123         electric vehicle”; revising the definition of the term
  124         “electric vehicle”; amending s. 320.08001, F.S.;
  125         imposing specified additional annual license taxes on
  126         electric vehicles and plug-in hybrid electric
  127         vehicles; increasing such taxes beginning on a
  128         specified date; providing for the distribution of
  129         proceeds from the additional license taxes; specifying
  130         requirements for the use of the proceeds by local
  131         governments; providing that certain vehicles are
  132         exempt from specified license taxes; providing
  133         applicability; providing that the registrant of an
  134         electric vehicle or a plug-in hybrid electric vehicle
  135         is not entitled to a credit or refund for certain
  136         additional license tax except under certain
  137         conditions; providing for imposition of a specified
  138         delinquent fee; providing for future expiration and
  139         reversion; amending s. 320.07, F.S.; conforming
  140         provisions to changes made by the act; providing an
  141         effective date.