House Bill 0269

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    Florida House of Representatives - 1999                 HB 269

        By Representative Albright






  1                      A bill to be entitled

  2         An act relating to the lead-acid battery fee;

  3         amending ss. 403.717 and 403.7185, F.S.;

  4         specifying that the fee applies to new or

  5         remanufactured lead-acid batteries sold at

  6         retail; providing an effective date.

  7

  8  Be It Enacted by the Legislature of the State of Florida:

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10         Section 1.  Paragraph (h) of subsection (1) of section

11  403.717, Florida Statutes, is amended to read:

12         403.717  Waste tire and lead-acid battery

13  requirements.--

14         (1)  For purposes of this section and ss. 403.718,

15  403.7185, and 403.719:

16         (h)  "Lead-acid battery" means those lead-acid

17  batteries designed for use in motor vehicles, vessels, and

18  aircraft, and includes such batteries when sold new as a

19  component part of a motor vehicle, vessel, or aircraft, but

20  not when sold to recycle components.

21         Section 2.  Subsection (1) of section 403.7185, Florida

22  Statutes, is amended to read:

23         403.7185  Lead-acid battery fees.--

24         (1)  For the privilege of engaging in business, a fee

25  for each new or remanufactured lead-acid battery sold at

26  retail is imposed on any person engaging in the business of

27  making retail sales of lead-acid batteries within this state.

28  Beginning October 1, 1989, and thereafter, Such fee shall be

29  imposed at the rate of $1.50 for each new or remanufactured

30  lead-acid battery sold.  However, the fee shall not be imposed

31  on any battery which has previously been taxed pursuant to s.

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    Florida House of Representatives - 1999                 HB 269

    66-204-99






  1  206.9935(2), provided the person claiming exemption from the

  2  tax can document payment of such tax.  The fee imposed shall

  3  be paid to the Department of Revenue on or before the 20th day

  4  of the month following the calendar month in which the sale

  5  occurs.  The department may authorize a quarterly return under

  6  the conditions described in s. 212.11(1)(c).  A dealer selling

  7  motor vehicles, vessels, or aircraft at retail can purchase

  8  lead-acid batteries exempt as a sale for resale by presenting

  9  a sales tax resale certificate.  However, if a dealer

10  thereafter withdraws any such battery from inventory to put

11  into a new or used motor vehicle, vessel, or aircraft for

12  sale, to use on her or his own motor vehicle, vessel, or

13  aircraft, to give away, or any purpose other than for resale,

14  the dealer will owe the fee at the time the battery is

15  withdrawn from inventory.  If the dealer sells the battery at

16  retail, that sale will be subject to the fee.  If the dealer

17  sells it to a purchaser who presents her or him a sales tax

18  resale certificate, the dealer will owe no fee.  The terms

19  "sold at retail" and "retail sales" do not include the sale of

20  lead-acid batteries to a person solely for the purpose of

21  resale; however, a subsequent retail sale of a new or

22  remanufactured battery in this state is subject to the fee one

23  time.  Such fee shall be subject to all applicable taxes

24  imposed in chapter 212.  The provisions of s. 212.07(4) shall

25  not apply to the provisions of this section.  When a sale of a

26  lead-acid battery, upon which the fee has been paid, is

27  canceled or the battery is returned to the seller, and the

28  sale price, taxes, and fees are refunded in full to the

29  purchaser, the seller may take credit for the fee previously

30  paid.  If, instead of refunding the purchase price of the

31  battery, the customer is given a new or remanufactured battery

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CODING: Words stricken are deletions; words underlined are additions.






    Florida House of Representatives - 1999                 HB 269

    66-204-99






  1  in exchange for the returned battery, the dealer cannot take

  2  credit for the fee on the returned battery, but no fee is due

  3  on the new or remanufactured battery that is given in

  4  exchange.  However, no credit shall be taken by the dealer for

  5  returns resulting in partial refunds or partial credits on

  6  purchase of replacement batteries.

  7         Section 3.  This act shall take effect October 1, 1999.

  8

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10                          HOUSE SUMMARY

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      Specifies that the fee imposed on lead-acid batteries
12    sold at retail applies to new or remanufactured
      batteries.
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