Bill Text: FL S0484 | 2014 | Regular Session | Comm Sub

NOTE: There are more recent revisions of this legislation. Read Latest Draft

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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

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       Florida Senate - 2014                              CS for SB 484
       
       
        
       By the Committee on Commerce and Tourism; and Senators Braynon
       and Brandes
       
       
       
       
       577-01741-14                                           2014484c1
    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.; providing that
    4         the surcharge for car-sharing services shall be
    5         imposed on an hourly basis rather than a daily basis;
    6         defining the term “car-sharing service”; providing an
    7         effective date.
    8          
    9  Be It Enacted by the Legislature of the State of Florida:
   10  
   11         Section 1. Section 212.0606, Florida Statutes, is amended
   12  to read:
   13         212.0606 Rental car surcharge.—
   14         (1) Except as provided under subsection (2), a surcharge of
   15  $2 $2.00 per day or any part of a day is imposed upon the lease
   16  or rental of a motor vehicle licensed for hire and designed to
   17  carry less than nine passengers regardless of whether the such
   18  motor vehicle is licensed in this state Florida. The surcharge
   19  applies to only the first 30 days of the term of a any lease or
   20  rental. The surcharge is subject to all applicable taxes imposed
   21  under by this chapter.
   22         (2) A member of a car-sharing service who uses a motor
   23  vehicle as described in subsection (1) pursuant to an agreement
   24  with the car-sharing service for less than 24 hours shall pay a
   25  surcharge of 8 cents per hour of usage, with portions of an hour
   26  rounded up to the nearest hour. A member of a car-sharing
   27  service who uses the same motor vehicle for at least 24
   28  consecutive hours shall pay a surcharge of $2 per day or any
   29  part of a day as provided under subsection (1).
   30         (a) For purposes of this subsection, a “car-sharing
   31  service” is a membership-based organization or business, or
   32  division thereof, which requires the payment of an application
   33  or membership fee and provides member access to motor vehicles:
   34         1. Only at locations that are not staffed by car-sharing
   35  service personnel employed solely for the purpose of interacting
   36  with members;
   37         2. Twenty-four hours per day, 7 days per week;
   38         3. Only through automated means, including, but not limited
   39  to, smartphone applications and electronic membership cards;
   40         4. On an hourly basis or for a shorter increment of time;
   41         5. Without a separate fee for refueling the motor vehicle;
   42         6. Without a separate fee for minimum financial
   43  responsibility liability insurance; and
   44         7. Owned or controlled by the car-sharing service or its
   45  affiliates.
   46         (b) The surcharge described in this subsection does not
   47  apply to the lease, rental, or use of a motor vehicle from a
   48  location owned, operated, or leased by or for the benefit of an
   49  airport or airport authority.
   50         (3)(2)(a) Notwithstanding s. the provisions of section
   51  212.20, and less the costs of administration, 80 percent of the
   52  proceeds of this surcharge shall be deposited in the State
   53  Transportation Trust Fund, 15.75 percent of the proceeds of this
   54  surcharge shall be deposited in the Tourism Promotional Trust
   55  Fund created in s. 288.122, and 4.25 percent of the proceeds of
   56  this surcharge shall be deposited in the Florida International
   57  Trade and Promotion Trust Fund.
   58         (a) For the purposes of this subsection, “proceeds” of the
   59  surcharge means all funds collected and received by the
   60  department under this section, including interest and penalties
   61  on delinquent surcharges. The department shall provide the
   62  Department of Transportation rental car surcharge revenue
   63  information for the previous state fiscal year by September 1 of
   64  each year.
   65         (b) Notwithstanding any other provision of law, in fiscal
   66  year 2007-2008 and each year thereafter, the proceeds deposited
   67  in the State Transportation Trust Fund shall be allocated on an
   68  annual basis in the Department of Transportation’s work program
   69  to each department district, except the Turnpike District. The
   70  amount allocated to for each district shall be based on upon the
   71  amount of proceeds attributed to the counties within each
   72  respective district.
   73         (4)(3)(a) Except as provided in this section, the
   74  department shall administer, collect, and enforce the surcharge
   75  as provided in this chapter.
   76         (a)(b) The department shall require dealers to report
   77  surcharge collections according to the county to which the
   78  surcharge was attributed. For purposes of this section, the
   79  surcharge shall be attributed to the county where the rental
   80  agreement was entered into.
   81         (b)(c) Dealers who collect the rental car surcharge shall
   82  report to the department all surcharge revenues attributed to
   83  the county where the rental agreement was entered into on a
   84  timely filed return for each required reporting period. The
   85  provisions of this chapter which apply to interest and penalties
   86  on delinquent taxes shall apply to the surcharge. The surcharge
   87  is shall not be included in the calculation of estimated taxes
   88  pursuant to s. 212.11. The dealer’s credit provided in s. 212.12
   89  does shall not apply to any amount collected under this section.
   90         (5)(4) The surcharge imposed by this section does not apply
   91  to a motor vehicle provided at no charge to a person whose motor
   92  vehicle is being repaired, adjusted, or serviced by the entity
   93  providing the replacement motor vehicle.
   94         Section 2. This act shall take effect January 1, 2015.