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 deposited distributed as follows: 75 cents
   41  into the Highway Safety Operating Trust Fund, which shall be
   42  used to fund the Florida Real Time Vehicle Information system
   43  and may be used to fund the general operations of the
   44  department, and 50 cents into the Highway Safety Operating Trust
   45  Fund to be used exclusively to fund the system. The only use of
   46  this latter portion of the fee may only be used is to 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  Any of the designated 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 be A service charge of $2.50 shall be
   64  imposed on $5 for each application that which is handled in
   65  connection with original issuance, duplicate issuance, or
   66  transfer of a any license plate, mobile home sticker, or
   67  validation sticker or with transfer or duplicate issuance of a
   68  any registration certificate. This service charge Of that
   69  amount, $2.50 shall be deposited into the General Revenue Fund,
   70  and the remainder shall 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 be A service charge of $1 shall also
   74  be imposed $3 for 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, which is payable to the department and. Of that
   78  amount, $1 shall 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 be
   82  deposited into the General Revenue Fund.
   83         (c) The tax collector may impose an additional service
   84  charge of up to not more than 50 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 a any tax 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 the that 10-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 toward towards the 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 the such prorated 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. The Such license 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 has with an 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 $1.50 shall 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 fee Of that amount, $1 shall be
  132  deposited into the General Revenue Fund and 50 cents shall 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 remit 44.5 percent of all 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 moneys to be deposited into
  143  the State Transportation Trust Fund, 14.3 percent. the remaining
  144  55.5 percent shall be deposited into 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 $13.50 flat, of which $3.50 shall
  158  be deposited into the General Revenue Fund.
  159         (b) Any moped: $5 $6.75 flat, of which $1.75 shall be
  160  deposited into the General Revenue Fund.
  161         (c) Upon registration of a any motorcycle, motor-driven
  162  cycle, or moped, there shall be paid in 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 $8.50 flat, of
  171  which $2.50 $3.50 shall 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  $10.25 flat, of which $2.75 shall be deposited into the General
  177  Revenue Fund.
  178         (b) Net weight of less than 2,500 pounds: $14.50 $19.50
  179  flat, of which $5 shall be deposited into the General Revenue
  180  Fund.
  181         (c) Net weight of 2,500 pounds or more, but less than 3,500
  182  pounds: $22.50 $30.50 flat, of which $8 shall be deposited into
  183  the General Revenue Fund.
  184         (d) Net weight of 3,500 pounds or more: $32.50 $44 flat, of
  185  which $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 $19.50
  188  flat, of which $5 shall be deposited into the General Revenue
  189  Fund.
  190         (b) Net weight of 2,000 pounds or more, but not more than
  191  3,000 pounds: $22.50 $30.50 flat, of which $8 shall be deposited
  192  into the General Revenue Fund.
  193         (c) Net weight more than 3,000 pounds, but not more than
  194  5,000 pounds: $32.50 $44 flat, of which $11.50 shall be
  195  deposited into the General Revenue Fund.
  196         (d) A truck defined as a “goat,” or any other 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 $10.25 flat, of which $2.75
  201  shall be deposited into the General Revenue Fund. The term A
  202  “goat” means is a 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 for the hauling of associated 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 $10.25 flat, of which $2.75 shall be deposited into the
  210  General 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 be There is hereby levied and imposed 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  $1 shall 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 imposed There is levied on 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 the
  231  proceeds of each license tax surcharge, $4.50 shall be deposited
  232  into the General Revenue Fund and $1 shall be deposited 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 under by ss.
  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  apply shall make application to the department for a replacement
  250  license plate. The person may return the prestige license plates
  251  to the department or may retain the plates as souvenirs. Upon
  252  receipt of the replacement license plate, the person may not
  253  continue to display 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.

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