House Bill hb0347

    Florida House of Representatives - 2002                 HB 347

        By Representative Baxley






  1                      A bill to be entitled

  2         An act relating to the Motor Vehicle Warranty

  3         Enforcement Act; amending s. 681.117, F.S.;

  4         providing for the remittance of a fee by motor

  5         vehicle dealers to the Department of Revenue

  6         under certain circumstances; providing an

  7         effective date.

  8

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

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11         Section 1.  Subsection (1) of section 681.117, Florida

12  Statutes, is amended to read:

13         681.117  Fee.--

14         (1)  A $2 fee shall be collected by a motor vehicle

15  dealer, or by a person engaged in the business of leasing

16  motor vehicles, from the consumer at the consummation of the

17  sale of a motor vehicle or at the time of entry into a lease

18  agreement for a motor vehicle. Such fees shall be remitted to

19  the county tax collector or private tag agency acting as agent

20  for the Department of Revenue. If the purchaser or lessee

21  removes the motor vehicle from the state for titling and

22  registration outside Florida, the fee shall be remitted to the

23  Department of Revenue. All fees, less the cost of

24  administration, shall be transferred monthly to the Department

25  of Legal Affairs for deposit into the Motor Vehicle Warranty

26  Trust Fund. The Department of Legal Affairs shall distribute

27  monthly an amount not exceeding one-fourth of the fees

28  received to the Division of Consumer Services of the

29  Department of Agriculture and Consumer Services to carry out

30  the provisions of ss. 681.108 and 681.109. The Department of

31  Legal Affairs shall contract with the Division of Consumer

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






    Florida House of Representatives - 2002                 HB 347

    747-117A-02






  1  Services for payment of services performed by the division

  2  pursuant to ss. 681.108 and 681.109.

  3         (2)  The Department of Revenue shall administer,

  4  collect, and enforce the fee authorized under this section

  5  pursuant to the provisions of chapter 212. The fee shall not

  6  be included in the computation of estimated taxes pursuant to

  7  s. 212.11(1)(a), nor shall the dealer's credit provided under

  8  s. 212.12 apply to the fee. The provisions of chapter 212

  9  regarding the authority to audit and make assessments, the

10  keeping of books and records, and interest and penalties on

11  delinquent fees apply to the fee imposed by this section.

12         Section 2.  This act shall take effect July 1, 2002.

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15                          HOUSE SUMMARY

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      Provides that a $2 fee collected by motor vehicle dealers
17    under the Motor Vehicle Warranty Enforcement Act shall be
      remitted to the Department of Revenue if the purchaser or
18    lessee removes the motor vehicle from the state for
      titling and registration outside of Florida.
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CODING: Words stricken are deletions; words underlined are additions.