Bill Text: FL S0140 | 2013 | Regular Session | Comm Sub

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Bill Title: Rental Car Sales and Use Tax Surcharges

Spectrum: Bipartisan Bill

Status: (Failed) 2013-05-03 - Died in Appropriations Subcommittee on Finance and Tax [S0140 Detail]

Download: Florida-2013-S0140-Comm_Sub.html

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       Florida Senate - 2013                              CS for SB 140
       
       
       
       By the Committee on Transportation; and Senator Braynon
       
       
       
       
       596-01574-13                                           2013140c1
    1                        A bill to be entitled                      
    2         An act relating to rental car sales and use tax
    3         surcharges; amending s. 212.0606, F.S.; defining the
    4         term “car-sharing service;” exempting the provision of
    5         vehicles by such services from the rental car
    6         surcharge; providing an effective date.
    7  
    8  Be It Enacted by the Legislature of the State of Florida:
    9  
   10         Section 1. Subsection (4) of section 212.0606, Florida
   11  Statutes, is amended to read:
   12         212.0606 Rental car surcharge.—
   13         (4) The surcharge imposed by this section does not apply
   14  to:
   15         (a) A motor vehicle provided at no charge to a person whose
   16  motor vehicle is being repaired, adjusted, or serviced by the
   17  entity providing the replacement motor vehicle.
   18         (b) A motor vehicle provided to a person who is a
   19  registered member of a car-sharing service and who uses the
   20  motor vehicle for a single trip of a duration of 6 hours or less
   21  for a fee. A “car-sharing service” means a business with pre
   22  approved membership criteria requirements that provides the use
   23  of a motor vehicle through decentralized automated access for a
   24  limited time to registered members for a fee.
   25         Section 2. This act shall take effect July 1, 2013.