Florida Senate - 2016 SB 786 By Senator Sachs 34-00469-16 2016786__ 1 A bill to be entitled 2 An act relating to electric vehicles; creating part VI 3 of ch. 206, F.S.; creating s. 206.999, F.S.; directing 4 the Southern States Energy Board and Office of Energy 5 within the Department of Agriculture and Consumer 6 Services to develop and administer a program to assess 7 mileage-based user taxes for battery electric 8 vehicles; requiring the board and the office to create 9 an auditing and reconciliation mechanism for mileage 10 based user taxes by a certain date; amending s. 11 212.08, F.S.; providing a sales and lease tax 12 exemption for electric vehicles and a sales tax 13 exemption for electric vehicle replacement batteries; 14 providing for future repeal; amending s. 553.886, 15 F.S.; requiring the Florida Building Code to 16 incorporate statewide building standards for electric 17 vehicle supply equipment installation; amending ss. 18 718.106, 719.105, and 720.3035, F.S.; creating a right 19 for owners of condominium units, cooperative units, 20 and parcels in homeowners’ associations, respectively, 21 to install and use electric vehicle supply equipment; 22 prescribing rights and duties of owners and 23 associations; providing an effective date. 24 25 Be It Enacted by the Legislature of the State of Florida: 26 27 Section 1. Part VI of chapter 206, Florida Statutes, 28 consisting of section 206.999, Florida Statutes, to be entitled 29 “Electric Vehicles,” is created. 30 Section 2. Section 206.999, Florida Statutes, is created to 31 read: 32 206.999 Renewable energy user tax.—The Office of Energy 33 within the Department of Agriculture and Consumer Services, in 34 consultation with the Southern States Energy Board, shall 35 develop and administer a renewable energy user tax program to 36 establish a stable source of funding for road infrastructure. In 37 implementing the program, the board and office shall conduct 38 feasibility studies and a comprehensive system trial. The 39 studies must evaluate the equity and efficiency of methods for 40 calculating vehicle miles traveled in order to assess a mileage 41 based user tax for battery-powered electric vehicles, including 42 hybrid electric vehicles, and must address related privacy 43 concerns. By January 1, 2019, the board and office shall create 44 an administrative mechanism for auditing and reconciling 45 mileage-based user taxes for electric vehicles using Global 46 Positioning System devices or on-board diagnostics and smart 47 charging software. 48 Section 3. Paragraph (ooo) is added to subsection (7) of 49 section 212.08, Florida Statutes, to read: 50 212.08 Sales, rental, use, consumption, distribution, and 51 storage tax; specified exemptions.—The sale at retail, the 52 rental, the use, the consumption, the distribution, and the 53 storage to be used or consumed in this state of the following 54 are hereby specifically exempt from the tax imposed by this 55 chapter. 56 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any 57 entity by this chapter do not inure to any transaction that is 58 otherwise taxable under this chapter when payment is made by a 59 representative or employee of the entity by any means, 60 including, but not limited to, cash, check, or credit card, even 61 when that representative or employee is subsequently reimbursed 62 by the entity. In addition, exemptions provided to any entity by 63 this subsection do not inure to any transaction that is 64 otherwise taxable under this chapter unless the entity has 65 obtained a sales tax exemption certificate from the department 66 or the entity obtains or provides other documentation as 67 required by the department. Eligible purchases or leases made 68 with such a certificate must be in strict compliance with this 69 subsection and departmental rules, and any person who makes an 70 exempt purchase with a certificate that is not in strict 71 compliance with this subsection and the rules is liable for and 72 shall pay the tax. The department may adopt rules to administer 73 this subsection. 74 (ooo) Electric vehicles.— 75 1. The sale or lease of plug-in electric vehicles, plug-in 76 hybrid electric vehicles, and hybrid electric vehicles is exempt 77 from the tax imposed by this chapter. 78 2. The sale of replacement batteries for plug-in electric 79 vehicles, plug-in hybrid electric vehicles, and hybrid electric 80 vehicles is exempt from the tax imposed by this chapter. 81 82 This paragraph is repealed December 31, 2021. 83 Section 4. Section 553.886, Florida Statutes, is amended to 84 read: 85 553.886 Energy efficiency technologies.—Theprovisions of86theFlorida Building Code must facilitate and promote the use of 87 cost-effective energy conservation, energy-demand management, 88 and renewable energy technologies in buildings and must 89 incorporate statewide building standards for electric vehicle 90 supply equipment installation in parking spaces at multifamily 91 dwellings and nonresidential developments. 92 Section 5. Present paragraph (e) of subsection (2) of 93 section 718.106, Florida Statutes, is redesignated as paragraph 94 (f), and a new paragraph (e) is added to that subsection, to 95 read: 96 718.106 Condominium parcels; appurtenances; possession and 97 enjoyment.— 98 (2) There shall pass with a unit, as appurtenances thereto: 99 (e) The right to install and use electric vehicle supply 100 equipment in a unit owner’s designated parking space. 101 1. The unit owner: 102 a. Must provide notice to the association and agree in 103 writing to comply with applicable architectural standards. 104 b. Must engage a licensed contractor for equipment 105 installation. 106 c. Is responsible for the cost of installation, 107 maintenance, repair, removal, and replacement of the electric 108 vehicle supply equipment in the unit owner’s parking space. The 109 unit owner and each successive unit owner is responsible for any 110 damage to the electric vehicle supply equipment or surrounding 111 area resulting from such activities. 112 d. Must provide the association a certificate of insurance 113 and maintain a $1 million umbrella liability insurance policy 114 naming the association as an additional insured entity under the 115 policy. 116 e. Is responsible for the cost of electricity associated 117 with the electric vehicle supply equipment. 118 2. The association: 119 a. Must expeditiously process a unit owner’s notice of a 120 proposed installation. 121 b. May place reasonable restrictions on electric vehicle 122 supply equipment which do not significantly increase the cost of 123 the electric vehicle supply equipment or significantly decrease 124 its efficiency or performance. 125 c. May install electric vehicle supply equipment in a 126 common area for use by all members of the association. The 127 association shall develop terms of use for electric vehicle 128 supply equipment installed in a common area. 129 Section 6. Present paragraph (e) of subsection (1) of 130 section 719.105, Florida Statutes, is redesignated as paragraph 131 (f), and a new paragraph (e) is added to that subsection, to 132 read: 133 719.105 Cooperative parcels; appurtenances; possession and 134 enjoyment.— 135 (1) Each cooperative parcel has, as appurtenances thereto: 136 (e) The right to install and use electric vehicle supply 137 equipment in a unit owner’s designated parking space. 138 1. The unit owner: 139 a. Must obtain appropriate approvals from the association 140 and agree in writing to comply with applicable architectural 141 standards. 142 b. Must engage a licensed contractor for equipment 143 installation. 144 c. Is responsible for the cost of installation, 145 maintenance, repair, removal, and replacement of the electric 146 vehicle supply equipment in the unit owner’s parking space. 147 d. Must provide the association a certificate of insurance 148 and maintain a $1 million umbrella liability insurance policy 149 naming the association as an additional insured entity under the 150 policy. The unit owner and each successive unit owner is 151 responsible for resulting damage to the electric vehicle supply 152 equipment or surrounding area. 153 e. Is responsible for the cost of electricity usage 154 associated with the electric vehicle supply equipment. 155 2. The association: 156 a. Must expeditiously process a unit owner’s request for 157 approval. 158 b. May place reasonable restrictions on electric vehicle 159 supply equipment which do not significantly increase the cost of 160 the electric vehicle supply equipment or significantly decrease 161 its efficiency or performance. 162 c. May install electric vehicle supply equipment in a 163 common area for use by all members of the association. The 164 association shall develop terms of use for electric vehicle 165 supply equipment installed in a common area. 166 Section 7. Subsection (6) is added to section 720.3035, 167 Florida Statutes, to read: 168 720.3035 Architectural control covenants; parcel owner 169 improvements; rights and privileges.— 170 (6) Each parcel owner may install and use electric vehicle 171 supply equipment on the parcel owner’s parcel. 172 (a) The parcel owner: 173 1. Must obtain appropriate approvals from the association 174 and agree in writing to comply with applicable architectural 175 standards. 176 2. Must engage a licensed contractor for equipment 177 installation. 178 3. Is responsible for the cost of installation, 179 maintenance, repair, removal, and replacement of the electric 180 vehicle supply equipment on the parcel owner’s parcel. 181 4. Must provide the association a certificate of insurance 182 and maintain a $1 million umbrella liability insurance policy 183 naming the association as an additional insured entity under the 184 policy. The parcel owner and each successive parcel owner is 185 responsible for resulting damage to the electric vehicle supply 186 equipment or surrounding area. 187 5. Is responsible for the cost of electricity usage 188 associated with the electric vehicle supply equipment. 189 (b) The association: 190 1. Must expeditiously process a parcel owner’s request for 191 approval. 192 2. May place reasonable restrictions on electric vehicle 193 supply equipment which do not significantly increase the cost of 194 the electric vehicle supply equipment or significantly decrease 195 its efficiency or performance. 196 3. May install electric vehicle supply equipment in a 197 common area for use by all members of the association. The 198 association shall develop terms of use for electric vehicle 199 supply equipment installed in a common area. 200 Section 8. This act shall take effect July 1, 2016.