Bill Text: FL S0484 | 2014 | Regular Session | Comm Sub
Bill Title: Rental Car Surcharge
Spectrum: Bipartisan Bill
Status: (Introduced - Dead) 2014-05-02 - Laid on Table, companion bill(s) passed, see CS/CS/HB 343 (Ch. 2014-199) [S0484 Detail]
Download: Florida-2014-S0484-Comm_Sub.html
Florida Senate - 2014 CS for CS for SB 484
By the Committees on Appropriations; and Commerce and Tourism;
and Senators Braynon and Brandes
576-04583-14 2014484c2
1 A bill to be entitled
2 An act relating to the rental car surcharge; amending
3 s. 212.0606, F.S.; providing an alternative surcharge
4 for use of a motor vehicle pursuant to an agreement
5 with a car-sharing service for less than a specified
6 number of consecutive hours; defining the term “car
7 sharing service”; providing applicability; making
8 technical changes; providing an effective date.
9
10 Be It Enacted by the Legislature of the State of Florida:
11
12 Section 1. Section 212.0606, Florida Statutes, is amended
13 to read:
14 212.0606 Rental car surcharge.—
15 (1) Except as provided in subsection (2), a surcharge of $2
16 $2.00 per day or any part of a day is imposed upon the lease or
17 rental of a motor vehicle licensed for hire and designed to
18 carry less than nine passengers regardless of whether the such
19 motor vehicle is licensed in this state Florida. The surcharge
20 applies to only the first 30 days of the term of a any lease or
21 rental. The surcharge is subject to all applicable taxes imposed
22 by this chapter.
23 (2) A member of a car-sharing service who uses a motor
24 vehicle as described in subsection (1) for less than 24 hours
25 pursuant to an agreement with the car-sharing service shall pay
26 a surcharge of $1 per usage. A member of a car-sharing service
27 who uses the same motor vehicle for 24 hours or more shall pay a
28 surcharge of $2 per day or any part of a day as provided in
29 subsection (1). As used in this subsection, the term “car
30 sharing service” means a membership-based organization or
31 business, or division thereof, which requires the payment of an
32 application or membership fee and provides member access to
33 motor vehicles:
34 (a) Only at locations that are not staffed by car-sharing
35 service personnel employed solely for the purpose of interacting
36 with car-sharing service members;
37 (b) Twenty-four hours per day, 7 days per week;
38 (c) Only through automated means, including, but not
39 limited to, smartphone applications or electronic membership
40 cards;
41 (d) On an hourly basis or for a shorter increment of time;
42 (e) Without a separate fee for refueling the motor vehicle;
43 (f) Without a separate fee for minimum financial
44 responsibility liability insurance; and
45 (g) Owned or controlled by the car-sharing service or its
46 affiliates.
47
48 The surcharge imposed under this subsection does not apply to
49 the lease, rental, or use of a motor vehicle from a location
50 owned, operated, or leased by or for the benefit of an airport
51 or airport authority.
52 (3)(a)(2)(a) Notwithstanding s. the provisions of section
53 212.20, and less the costs of administration, 80 percent of the
54 proceeds of this surcharge shall be deposited in the State
55 Transportation Trust Fund, 15.75 percent of the proceeds of this
56 surcharge shall be deposited in the Tourism Promotional Trust
57 Fund created in s. 288.122, and 4.25 percent of the proceeds of
58 this surcharge shall be deposited in the Florida International
59 Trade and Promotion Trust Fund. For the purposes of this
60 subsection, “proceeds” of the surcharge means all funds
61 collected and received by the department under this section,
62 including interest and penalties on delinquent surcharges. The
63 department shall provide the Department of Transportation rental
64 car surcharge revenue information for the previous state fiscal
65 year by September 1 of each year.
66 (b) Notwithstanding any other provision of law, in fiscal
67 year 2007-2008 and each year thereafter, the proceeds deposited
68 in the State Transportation Trust Fund shall be allocated on an
69 annual basis in the Department of Transportation’s work program
70 to each department district, except the Turnpike District. The
71 amount allocated to for each district shall be based on upon the
72 amount of proceeds attributed to the counties within each
73 respective district.
74 (4)(3)(a) Except as provided in this section, the
75 department shall administer, collect, and enforce the surcharge
76 as provided in this chapter.
77 (a)(b) The department shall require dealers to report
78 surcharge collections according to the county to which the
79 surcharge was attributed. For purposes of this section, the
80 surcharge shall be attributed to the county where the rental
81 agreement was entered into.
82 (b)(c) Dealers who collect the rental car surcharge shall
83 report to the department all surcharge revenues attributed to
84 the county where the rental agreement was entered into on a
85 timely filed return for each required reporting period. The
86 provisions of this chapter which apply to interest and penalties
87 on delinquent taxes shall apply to the surcharge. The surcharge
88 may shall not be included in the calculation of estimated taxes
89 pursuant to s. 212.11. The dealer’s credit provided in s. 212.12
90 does shall not apply to any amount collected under this section.
91 (5)(4) The surcharge imposed by this section does not apply
92 to a motor vehicle provided at no charge to a person whose motor
93 vehicle is being repaired, adjusted, or serviced by the entity
94 providing the replacement motor vehicle.
95 Section 2. This act shall take effect January 1, 2015.
