Bill Text: FL S0156 | 2014 | Regular Session | Enrolled
Bill Title: Motor Vehicle and Mobile Home Taxes, Fees, and Surcharges
Spectrum: Bipartisan Bill
Status: (Passed) 2014-04-03 - Chapter No. 2014-6 [S0156 Detail]
Download: Florida-2014-S0156-Enrolled.html
ENROLLED 2014 Legislature CS for SB 156 2014156er 1 2 An act relating to motor vehicle and mobile home 3 taxes, fees, and surcharges; amending s. 320.03, F.S.; 4 reducing the amount of the additional registration fee 5 used to fund the Florida Real Time Vehicle Information 6 System; amending s. 320.04, F.S.; reducing the service 7 charge imposed on an application for an original or 8 duplicate license plate, or specified registration 9 stickers or certificates; amending s. 320.06, F.S.; 10 providing a cross-reference to changes made by the 11 act; reducing the fee for treating license plates and 12 validation stickers with retroreflection material; 13 amending s. 320.072, F.S.; redistributing the 14 additional fee collected on certain motor vehicle 15 registration transactions; amending s. 320.08, F.S.; 16 reducing license taxes for motorcycles and mopeds, 17 automobiles or tri-vehicles for private use, and 18 trucks; amending ss. 320.0804 and 320.08046, F.S.; 19 reducing surcharges imposed on a license tax; 20 reenacting and amending s. 320.0807(4), F.S., relating 21 to special vehicle license plates for the Governor and 22 federal and state legislators, to incorporate the 23 amendment made to s. 320.06, F.S., in a reference 24 thereto; providing for the disposition of certain 25 taxes, fees and surcharges collected; prohibiting a 26 refund of any taxes, fees, or surcharges collected 27 before the effective date of the act; providing an 28 effective date. 29 30 Be It Enacted by the Legislature of the State of Florida: 31 32 Section 1. Subsection (5) of section 320.03, Florida 33 Statutes, is amended to read: 34 320.03 Registration; duties of tax collectors; 35 International Registration Plan.— 36 (5)A fee of $1.25 shall be charged,In addition to the 37 fees required under s. 320.08, a fee of 50 cents shall be 38 charged on every license registration sold to cover the costs of 39 the Florida Real Time Vehicle Information System. The fees 40 collected shall be depositeddistributed as follows: 75 cents41into the Highway Safety Operating Trust Fund, which shall be42used to fund the Florida Real Time Vehicle Information system43and may be used to fund the general operations of the44department, and 50 centsinto the Highway Safety Operating Trust 45 Fund to be used exclusively to fund the system. Theonly use of46this latter portion of thefee may only be usedisto fund the 47 system equipment, software, personnel associated with the 48 maintenance and programming of the system, and networks used in 49 the offices of the county tax collectors as agents of the 50 department and the ancillary technology necessary to integrate 51 the system with other tax collection systems. The department 52 shall administer this program upon consultation with the Florida 53 Tax Collectors, Inc., to ensure that each county tax collector’s 54 office is technologically equipped and functional for the 55 operation of the Florida Real Time Vehicle Information System. 56 Anyof thedesignated revenue collected to support functions of 57 the county tax collectors and not used in a given year must 58 remain exclusively in the trust fund as a carryover to the 59 following year. 60 Section 2. Subsection (1) of section 320.04, Florida 61 Statutes, is amended to read: 62 320.04 Registration service charge.— 63 (1)(a)There shall beA service charge of $2.50 shall be 64 imposed on$5 foreach application thatwhichis handled in 65 connection with original issuance, duplicate issuance, or 66 transfer of aanylicense plate, mobile home sticker, or 67 validation sticker or with transfer or duplicate issuance of a 68anyregistration certificate. This service chargeOf that69amount, $2.50 shall be deposited into the General Revenue Fund,70and the remaindershall be retained by the department or by the 71 tax collector, as the case may be, as other fees accruing to 72 those offices. 73 (b)There shall also beA service charge of $1 shall also 74 be imposed$3for the issuance of each license plate validation 75 sticker, vessel decal, and mobile home sticker issued from an 76 automated vending facility or printer dispenser machine. This 77 service charge, whichis payable to the department and. Of that78amount, $1shall be used to provide for automated vending 79 facilities or printer dispenser machines that are used to 80 dispense such stickers and decals by each tax collector’s or 81 license tag agent’s employee.The remaining $2 shall be82deposited into the General Revenue Fund.83 (c) The tax collector may impose an additional service 84 charge of up tonot more than50 cents on any transaction 85 specified in paragraph (a) or paragraph (b), or on any 86 transaction specified in s. 319.32(2)(a) or s. 328.48 if such 87 transaction occurs at aanytax collector’s branch office. 88 Section 3. Paragraph (b) of subsection (1) and paragraph 89 (b) of subsection (3) of section 320.06, Florida Statutes, are 90 amended to read: 91 320.06 Registration certificates, license plates, and 92 validation stickers generally.— 93 (1) 94 (b)1. Registration license plates bearing a graphic symbol 95 and the alphanumeric system of identification shall be issued 96 for a 10-year period. At the end of thethat10-year period, 97 upon renewal, the plate shall be replaced. The department shall 98 extend the scheduled license plate replacement date from a 6 99 year period to a 10-year period. The fee for such replacement is 100 $28, $2.80 of which shall be paid each year before the plate is 101 replaced, to be credited towardtowardsthe next $28 replacement 102 fee. The fees shall be deposited into the Highway Safety 103 Operating Trust Fund. A credit or refund may not be given for 104 any prior years’ payments of thesuchprorated replacement fee 105 if the plate is replaced or surrendered before the end of the 106 10-year period, except that a credit may be given if a 107 registrant is required by the department to replace a license 108 plate under s. 320.08056(8)(a). With each license plate, a 109 validation sticker shall be issued showing the owner’s birth 110 month, license plate number, and the year of expiration or the 111 appropriate renewal period if the owner is not a natural person. 112 The validation sticker shall be placed on the upper right corner 113 of the license plate. TheSuchlicense plate and validation 114 sticker shall be issued based on the applicant’s appropriate 115 renewal period. The registration period is 12 months, the 116 extended registration period is 24 months, and all expirations 117 occur based on the applicant’s appropriate registration period. 118 A vehicle that haswithan apportioned registration shall be 119 issued an annual license plate and a cab card that denote the 120 declared gross vehicle weight for each apportioned jurisdiction 121 in which the vehicle is authorized to operate. 122 2. In order to retain the efficient administration of the 123 taxes and fees imposed by this chapter, the 80 cent fee increase 124 in the replacement fee imposed by chapter 2009-71, Laws of 125 Florida, is negated as provided in s. 320.0804. 126 (3) 127 (b) An additional fee of 50 cents$1.50shall be collected 128 on each motor vehicle registration or motor vehicle renewal 129 registration issued in this state in order for all license 130 plates and validation stickers to be fully treated with 131 retroreflection material. The feeOf that amount, $1 shall be132deposited into the General Revenue Fund and 50 centsshall be 133 deposited into the Highway Safety Operating Trust Fund. 134 Section 4. Subsection (4) of section 320.072, Florida 135 Statutes, is amended to read: 136 320.072 Additional fee imposed on certain motor vehicle 137 registration transactions.— 138 (4) A tax collector or other authorized agent of the 139 department shall promptly remit44.5 percent ofall moneys 140 collected pursuant to this section, less any refunds granted 141 pursuant to subsection (3), to the department. The department 142 shall deposit 44.5 percent of such moneysto be depositedinto 143 the State Transportation Trust Fund, 14.3 percent. the remaining14455.5 percent shall be depositedinto the Highway Safety 145 Operating Trust Fund, and 41.2 percent into the General Revenue 146 Fund. 147 Section 5. Subsections (1), (2), and (3) of section 320.08, 148 Florida Statutes, are amended to read: 149 320.08 License taxes.—Except as otherwise provided herein, 150 there are hereby levied and imposed annual license taxes for the 151 operation of motor vehicles, mopeds, motorized bicycles as 152 defined in s. 316.003(2), tri-vehicles as defined in s. 316.003, 153 and mobile homes, as defined in s. 320.01, which shall be paid 154 to and collected by the department or its agent upon the 155 registration or renewal of registration of the following: 156 (1) MOTORCYCLES AND MOPEDS.— 157 (a) Any motorcycle: $10$13.50flat, of which $3.50 shall158be deposited into the General Revenue Fund. 159 (b) Any moped: $5$6.75flat, of which $1.75 shall be160deposited into the General Revenue Fund. 161 (c) Upon registration of aanymotorcycle, motor-driven 162 cycle, or moped,there shall be paidin addition to the license 163 taxes specified in this subsection, a nonrefundable motorcycle 164 safety education fee in the amount of $2.50 shall be paid. The 165 proceeds of such additional fee shall be deposited in the 166 Highway Safety Operating Trust Fund to fund a motorcycle driver 167 improvement program implemented pursuant to s. 322.025, the 168 Florida Motorcycle Safety Education Program established in s. 169 322.0255, or the general operations of the department. 170 (d) An ancient or antique motorcycle: $7.50$8.50flat, of 171 which $2.50$3.50shall be deposited into the General Revenue 172 Fund. 173 (2) AUTOMOBILES OR TRI-VEHICLES FOR PRIVATE USE.— 174 (a) An ancient or antique automobile, as defined in s. 175 320.086, or a street rod, as defined in s. 320.0863: $7.50 176$10.25flat, of which $2.75 shall be deposited into the General177Revenue Fund. 178 (b) Net weight of less than 2,500 pounds: $14.50$19.50179 flat, of which $5 shall be deposited into the General Revenue180Fund. 181 (c) Net weight of 2,500 pounds or more, but less than 3,500 182 pounds: $22.50$30.50flat, of which $8 shall be deposited into183the General Revenue Fund. 184 (d) Net weight of 3,500 pounds or more: $32.50$44flat, of185which $11.50 shall be deposited into the General Revenue Fund. 186 (3) TRUCKS.— 187 (a) Net weight of less than 2,000 pounds: $14.50$19.50188 flat, of which $5 shall be deposited into the General Revenue189Fund. 190 (b) Net weight of 2,000 pounds or more, but not more than 191 3,000 pounds: $22.50$30.50flat, of which $8 shall be deposited192into the General Revenue Fund. 193 (c) Net weight more than 3,000 pounds, but not more than 194 5,000 pounds: $32.50$44flat, of which $11.50 shall be195deposited into the General Revenue Fund. 196 (d) A truck defined as a “goat,” oranyother vehicle if 197 used in the field by a farmer or in the woods for the purpose of 198 harvesting a crop, including naval stores, during such 199 harvesting operations, and which is not principally operated 200 upon the roads of the state: $7.50$10.25flat, of which $2.75201shall be deposited into the General Revenue Fund. The termA202 “goat” meansisa motor vehicle designed, constructed, and used 203 principally for the transportation of citrus fruit within citrus 204 groves or for the transportation of crops on farms, and which 205 can also be used forthehaulingofassociated equipment or 206 supplies, including required sanitary equipment, and the towing 207 of farm trailers. 208 (e) An ancient or antique truck, as defined in s. 320.086: 209 $7.50$10.25flat, of which $2.75 shall be deposited into the210General Revenue Fund. 211 Section 6. Section 320.0804, Florida Statutes, is amended 212 to read: 213 320.0804 Surcharge on license tax; trust funds.—A surcharge 214 of $2, shall beThere is hereby levied andimposed on each 215 license tax imposed under s. 320.08, except those set forth in 216 s. 320.08(11),a surcharge in the amount of $4,which shall be 217 collected in the same manner as the license tax. This surcharge 218 shall be further reduced to $1.20 on September 1, 2014, in order 219 to negate the license plate increase of 80 cents imposed by 220 chapter 2009-71, Laws of Florida. Of this amount, $1 shall be 221 deposited into the State Transportation Trust Fund, and 20 cents 222$1shall be deposited into the Highway Safety Operating Trust 223 Fund, and $2 shall be deposited into the General Revenue Fund. 224 Section 7. Section 320.08046, Florida Statutes, is amended 225 to read: 226 320.08046 Juvenile programs surcharge on license tax.—A 227 surcharge of $1 shall be imposedThereis leviedon each license 228 tax imposed under s. 320.08, except those set forth in s. 229 320.08(11),a surcharge in the amount of $5.50,which shall be 230 collected in the same manner as the license tax and. Of the231proceeds of each license tax surcharge, $4.50 shall be deposited232into the General Revenue Fund and $1 shall bedeposited into the 233 Grants and Donations Trust Fund in the Department of Juvenile 234 Justice to fund the juvenile crime prevention programs and the 235 community juvenile justice partnership grants program. 236 Section 8. For the purpose of incorporating the amendment 237 made by this act to section 320.06, Florida Statutes, in a 238 reference thereto, subsection (4) of section 320.0807, Florida 239 Statutes, is reenacted and amended to read: 240 320.0807 Special license plates for Governor and federal 241 and state legislators.— 242 (4) License plates purchased under subsection (1), 243 subsection (2), or subsection (3) shall be replaced by the 244 department at no cost, other than the fees required underbyss. 245 320.04 and 320.06(3)(b), when the person to whom the plates have 246 been issued leaves the elective office with respect to which the 247 license plates were issued. Within 30 days after leaving office, 248 the person to whom the license plates have been issued must 249 applyshall make applicationto the department for a replacement 250 license plate. The person may return the prestige license plates 251 to the department ormayretain the plates as souvenirs. Upon 252 receipt of the replacement license plate, the person may not 253continue todisplay on any vehicle the prestige license plate or 254 plates issued with respect to his or her former office. 255 Section 9. (1) The disposition of the biennial license 256 taxes, fees, and surcharges collected pursuant to s. 320.07, 257 Florida Statutes, shall occur in accordance with the provisions 258 of chapter 320, Florida Statutes, in effect at the time the 259 taxes, fees, and surcharges are collected. 260 (2) The amendments made by this act do not create a right 261 to a refund of any taxes, fees, or surcharges collected before 262 September 1, 2014, for a biennial registration pursuant to s. 263 320.07, Florida Statutes. 264 Section 10. This act shall take effect September 1, 2014.