House Bill 0725

    Florida House of Representatives - 1999                 HB 725

        By Representative Byrd






  1                      A bill to be entitled

  2         An act relating to mobile home license taxes;

  3         amending s. 320.08, F.S.; reducing license

  4         taxes for mobile homes; providing for an annual

  5         appropriation to replace revenues lost as a

  6         result of such reduction and providing for

  7         distribution thereof; providing an effective

  8         date.

  9

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

11

12         Section 1.  Subsection (11) of section 320.08, Florida

13  Statutes, 1998 Supplement, is amended to read:

14         320.08  License taxes.--Except as otherwise provided

15  herein, there are hereby levied and imposed annual license

16  taxes for the operation of motor vehicles, mopeds, motorized

17  bicycles as defined in s. 316.003(2), and mobile homes, as

18  defined in s. 320.01, which shall be paid to and collected by

19  the department or its agent upon the registration or renewal

20  of registration of the following:

21         (11)  MOBILE HOMES.--

22         (a)  A mobile home not exceeding 35 feet in length: $10

23  $20 flat.

24         (b)  A mobile home over 35 feet in length, but not

25  exceeding 40 feet: $12.50 $25 flat.

26         (c)  A mobile home over 40 feet in length, but not

27  exceeding 45 feet: $15 $30 flat.

28         (d)  A mobile home over 45 feet in length, but not

29  exceeding 50 feet: $17.50 $35 flat.

30         (e)  A mobile home over 50 feet in length, but not

31  exceeding 55 feet: $20 $40 flat.

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






    Florida House of Representatives - 1999                 HB 725

    577-122C-99






  1         (f)  A mobile home over 55 feet in length, but not

  2  exceeding 60 feet: $22.50 $45 flat.

  3         (g)  A mobile home over 60 feet in length, but not

  4  exceeding 65 feet: $25 $50 flat.

  5         (h)  A mobile home over 65 feet in length: $40 $80

  6  flat.

  7         Section 2.  Each fiscal year, there shall be

  8  appropriated from the General Revenue Fund an amount

  9  sufficient to replace the revenues lost due to the reduction

10  in license taxes provided by the amendment to s. 320.08,

11  Florida Statutes, by this act, based on the prior fiscal

12  year's collections. This appropriation shall be distributed to

13  the License Tax Collection Trust Fund in accordance with the

14  requirements for distribution of such license taxes provided

15  in s. 320.081, Florida Statutes.

16         Section 3.  This act shall take effect July 1, 2000.

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19                          HOUSE SUMMARY

20
      Reduces license taxes for mobile homes by half. Provides
21    an annual appropriation to replace revenues lost as a
      result of such reduction.
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