HB 0449 2003
1	A bill to be entitled
2	An act relating to ad valorem taxation of mobile homes;
3	amending s. 193.075, F.S.; providing for taxing mobile
4	homes as real property under all circumstances; amending
5	ss. 320.01, 320.03, 320.031, 320.04, 320.055, 320.0607,
6	320.08, 320.081, 320.0815, and 320.26, F.S.; deleting
7	provisions relating to imposing license taxes upon mobile
8	homes; amending ss. 212.0601, 320.06, 320.0802, 320.0804,
9	320.08046, 320.13, and 320.133, F.S., to conform;
10	repealing s. 320.015, F.S., relating to taxation of mobile
11	homes; providing an effective date.
12
13	Be It Enacted by the Legislature of the State of Florida:
14
15	Section 1. Section 193.075, Florida Statutes, is amended
16	to read:
17	193.075 Mobile homes and recreational vehicles.--
18	(1) EachA mobile home shall be taxed as real property
19	regardless of whetherif the owner of the mobile home is also
20	the owner of the land on whichthe mobile home is permanently
21	affixed to the land on which it is located. A mobile home shall
22	be considered permanently affixed if it is tied down and
23	connected to the normal and usual utilities.However, this
24	provision does not apply to a mobile home, or any appurtenance
25	thereto, that is being held for display by a licensed mobile
26	home dealer or a licensed mobile home manufacturer and that is
27	not rented or occupied. A mobile home that is taxed as real
28	property shall be issued an "RP" series sticker as provided in
29	s. 320.0815.
30	(2) A mobile home that is not taxed as real property shall
31	have a current license plate properly affixed as provided in s.
32	320.08(11). Any such mobile home without a current license plate
33	properly affixed shall be presumed to be tangible personal
34	property.
35	(2)(3)A recreational vehicle shall be taxed as real
36	property if the owner of the recreational vehicle is also the
37	owner of the land on which the vehicle is permanently affixed. A
38	recreational vehicle shall be considered permanently affixed if
39	it is connected to the normal and usual utilities and if it is
40	tied down or it is attached or affixed in such a way that it
41	cannot be removed without material or substantial damage to the
42	recreational vehicle. Except when the mode of attachment or
43	affixation is such that the recreational vehicle cannot be
44	removed without material or substantial damage to the
45	recreational vehicle or the real property, the intent of the
46	owner to make the recreational vehicle permanently affixed shall
47	be determinative. A recreational vehicle that is taxed as real
48	property must be issued an "RP" series sticker as provided in s.
49	320.0815.
50	(3)(4)A recreational vehicle that is not taxed as real
51	property must have a current license plate properly affixed as
52	provided in s. 320.08(9). Any such recreational vehicle without
53	a current license plate properly affixed is presumed to be
54	tangible personal property.
55	Section 2. Subsections (1) and (2) of section 212.0601,
56	Florida Statutes, are amended to read:
57	212.0601 Use taxes of vehicle dealers.--
58	(1) Each motor vehicle dealer who is required by s.
59	320.08(11)(12)to purchase one or more dealer license plates
60	shall pay an annual use tax of $27 for each dealer license plate
61	purchased under that subsection, in addition to the license tax
62	imposed by that subsection. The use tax shall be for the year
63	for which the dealer license plate was purchased.
64	(2) There shall be no additional tax imposed by this
65	chapter for the use of a dealer license plate for which, after
66	July 1, 1987, a dealer use tax has been paid under this section.
67	This exemption shall apply to the time period before the sale or
68	any other disposition of the vehicle throughout the year for
69	which the dealer license plate required by s. 320.08(11)(12)is
70	purchased.
71	Section 3. Paragraph (a) of subsection (2) of section
72	320.01, Florida Statutes, is amended to read:
73	320.01 Definitions, general.--As used in the Florida
74	Statutes, except as otherwise provided, the term:
75	(2)(a) "Mobile home" means a structure, transportable in
76	one or more sections, which is 8 body feet or more in width and
77	which is built on an integral chassis and designed to be used as
78	a dwelling when connected to the required utilities and includes
79	the plumbing, heating, air-conditioning, and electrical systems
80	contained therein. For tax purposes,The length of a mobile home
81	is the distance from the exterior of the wall nearest to the
82	drawbar and coupling mechanism to the exterior of the wall at
83	the opposite end of the home where such walls enclose living or
84	other interior space. Such distance includes expandable rooms,
85	but excludes bay windows, porches, drawbars, couplings, hitches,
86	wall and roof extensions, or other attachments that do not
87	enclose interior space. In the event that the mobile home owner
88	has no proof of the length of the drawbar, coupling, or hitch,
89	then the tax collector may in his or her discretion either
90	inspect the home to determine the actual length or may assume 4
91	feet to be the length of the drawbar, coupling, or hitch.
92	Section 4. Subsections (1) and (3) of section 320.03,
93	Florida Statutes, are amended to read:
94	320.03 Registration; duties of tax collectors;
95	International Registration Plan.--
96	(1) The tax collectors in the several counties of the
97	state, as authorized agents of the department, shall issue
98	registration certificates, registration license plates, and
99	validation stickers, and mobile home stickersto applicants,
100	subject to the requirements of law, in accordance with rules of
101	the department. Any person, firm, or corporation representing
102	itself, through advertising or naming of the business, to be an
103	authorized agent of the department shall be deemed guilty of an
104	unfair and deceptive trade practice as defined in part II of
105	chapter 501. No such person, firm, or corporation shall use
106	either the state or county name as a part of their business name
107	when such use can reasonably be interpreted as an official state
108	or county office.
109	(3) Each tax collector shall keep a full and complete
110	record and account of all validation stickers, mobile home
111	stickers,or other properties received by him or her from the
112	department, or from any other source. Notwithstanding chapter
113	116, every county officer within this state authorized to
114	collect funds provided for in this chapter shall pay all sums
115	officially received by the officer into the State Treasury no
116	later than 5 working days after the close of the business day in
117	which the officer received the funds. Payment by county officers
118	to the state shall be made by means of electronic funds
119	transfer.
120	Section 5. Section 320.031, Florida Statutes, is amended
121	to read:
122	320.031 Mailing of registration certificates, license
123	plates, and validation stickers.--
124	(1) The department and the tax collectors of the several
125	counties of the state may at the request of the applicant use
126	United States mail service to deliver registration certificates
127	and renewals thereof, license plates, mobile home stickers,and
128	validation stickers to applicants.
129	(2) A mail service charge may be collected for each
130	registration certificate, license plate, mobile home sticker,
131	and validation sticker mailed by the department or any tax
132	collector. Each registration certificate, license plate, mobile
133	home sticker,and validation sticker shall be mailed by first-
134	class mail unless otherwise requested by the applicant. The
135	amount of the mail service charge shall be the actual postage
136	required, rounded to the nearest 5 cents, plus a 25-cent
137	handling charge. The mail service charge is in addition to the
138	service charge provided by s. 320.04. All charges collected by
139	the department under this section shall be deposited into the
140	Highway Safety Operating Trust Fund.
141	Section 6. Paragraph (a) of subsection (1) of section
142	320.04, Florida Statutes, is amended to read:
143	320.04 Registration service charge.--
144	(1)(a) There shall be a service charge of $2.50 for each
145	application which is handled in connection with original
146	issuance, duplicate issuance, or transfer of any license plate,
147	mobile home sticker,or validation sticker or with transfer or
148	duplicate issuance of any registration certificate. There may
149	also be a service charge of up to $1 for the issuance of each
150	license plate validation sticker,and vessel decal, and mobile
151	home stickerissued from an automated vending facility or
152	printer dispenser machine which shall be payable to and retained
153	by the department to provide for automated vending facilities or
154	printer dispenser machines used to dispense such stickers and
155	decals by each tax collector's or license tag agent's employee.
156	Section 7. Section 320.055, Florida Statutes, is amended
157	to read:
158	320.055 Registration periods; renewal periods.--The
159	following registration periods and renewal periods are
160	established:
161	(1) For a motor vehicle subject to registration under s.
162	320.08(1), (2), (3), (5)(b), (c), (d), or (f), (6)(a), (7), (8),
163	(9), or (10) and owned by a natural person, the registration
164	period begins the first day of the birth month of the owner and
165	ends the last day of the month immediately preceding the owner's
166	birth month in the succeeding year. If such vehicle is
167	registered in the name of more than one person, the birth month
168	of the person whose name first appears on the registration shall
169	be used to determine the registration period. For a vehicle
170	subject to this registration period, the renewal period is the
171	30-day period ending at midnight on the vehicle owner's date of
172	birth.
173	(2) For a vehicle subject to registration under s.
174	320.08(11), the registration period begins January 1 and ends
175	December 31. For a vehicle subject to this registration period,
176	the renewal period is the 31-day period prior to expiration.
177	(2)(3)For a vehicle subject to registration under s.
178	320.08(11)(12), the registration period runs concurrently with
179	the licensing period. For a vehicle subject to this registration
180	period, the renewal period is the first month of the licensing
181	period.
182	(3)(4)For a vehicle subject to registration under s.
183	320.08(12)(13), for vehicles subject to registration under s.
184	320.08(6)(a) that are short-term rental vehicles, and for any
185	vehicle for which a registration period is not otherwise
186	specified, the registration period begins June 1 and ends May
187	31. For a vehicle subject to this registration period, the
188	renewal period is the 30-day period beginning June 1.
189	(4)(5)For a vehicle subject to apportioned registration
190	under s. 320.08(4), (5)(a)1., (e), (6)(b), or (13)(14), the
191	registration period shall be a period of 12 months beginning in
192	a month designated by the department and ending on the last day
193	of the 12th month. For a vehicle subject to this registration
194	period, the renewal period is the last month of the registration
195	period. The registration period may be shortened or extended at
196	the discretion of the department, on receipt of the appropriate
197	prorated fees, in order to evenly distribute such registrations
198	on a monthly basis. For a vehicle subject to nonapportioned
199	registration under s. 320.08(4), (5)(a)1., (6)(b), or (13)(14),
200	the registration period begins December 1 and ends November 30.
201	The renewal period is the 31-day period beginning December 1.
202	(5)(6)For those vehicles subject to registration under s.
203	320.08(6)(a) which are not short-term rental vehicles, the
204	department shall develop and implement a registration renewal
205	system that, where practicable, evenly distributes the
206	registration renewal period throughout the year. For a vehicle
207	subject to this registration period, the renewal period is the
208	first month of the assigned registration period.
209	(6)(7)For those vehicles subject to registration under s.
210	320.0657, the department shall implement a system that
211	distributes the registration renewal process throughout the
212	year.
213	Section 8. Paragraph (a) of subsection (3) of section
214	320.06, Florida Statutes, is amended to read:
215	320.06 Registration certificates, license plates, and
216	validation stickers generally.--
217	(3)(a) Registration license plates shall be of metal
218	specially treated with a retroreflective material, as specified
219	by the department. The registration license plate is designed to
220	increase nighttime visibility and legibility and shall be at
221	least 6 inches wide and not less than 12 inches in length,
222	unless a plate with reduced dimensions is deemed necessary by
223	the department to accommodate motorcycles, mopeds, or similar
224	smaller vehicles. Validation stickers shall be treated with a
225	retroreflective material, shall be of such size as specified by
226	the department, and shall adhere to the license plate. The
227	registration license plate shall be imprinted with a combination
228	of bold letters and numerals or numerals, not to exceed seven
229	digits, to identify the registration license plate number. The
230	license plate shall also be imprinted with the word "Florida" at
231	the top and the name of the county in which it is sold at the
232	bottom, except that apportioned license plates shall have the
233	word "Apportioned" at the bottom and license plates issued for
234	vehicles taxed under s. 320.08(3)(d), (4)(m) or (n), (5)(b) or
235	(c), or (13)(14)shall have the word "Restricted" at the bottom.
236	License plates issued for vehicles taxed under s. 320.08(11)(12)
237	must be imprinted with the word "Florida" at the top and the
238	word "Dealer" at the bottom. Manufacturer license plates issued
239	for vehicles taxed under s. 320.08(11)(12)must be imprinted
240	with the word "Florida" at the top and the word "Manufacturer"
241	at the bottom. License plates issued for vehicles taxed under s.
242	320.08(5)(d) or (e) must be imprinted with the word "Wrecker" at
243	the bottom. Any county may, upon majority vote of the county
244	commission, elect to have the county name removed from the
245	license plates sold in that county. The words "Sunshine State"
246	shall be printed in lieu thereof. In those counties where the
247	county commission has not removed the county name from the
248	license plate, the tax collector may, in addition to issuing
249	license plates with the county name printed on the license
250	plate, also issue license plates with the words "Sunshine State"
251	printed on the license plate subject to the approval of the
252	department and a legislative appropriation for the additional
253	license plates. A license plate issued for a vehicle taxed under
254	s. 320.08(6) may not be assigned a registration license number,
255	or be issued with any other distinctive character or
256	designation, that distinguishes the motor vehicle as a for-hire
257	motor vehicle.
258	Section 9. Section 320.0607, Florida Statutes, is amended
259	to read:
260	320.0607 Replacement license plates,or validation decal,
261	or mobile home sticker.--
262	(1) Any law enforcement officer or department license and
263	registration inspector may at any time inspect a license plate
264	or validation decal for proper display and legibility as
265	prescribed by chapter 316. A damaged or defaced plate or decal
266	may be required to be replaced.
267	(2) When a license plate, mobile home sticker,or
268	validation decal has been lost, stolen, or destroyed, the owner
269	of the motor vehicle or mobile home for which the plate,
270	sticker,or decal was issued shall make application to the
271	department for a replacement. The application shall contain the
272	plate, sticker,or decal number being replaced and a statement
273	that the item was lost, stolen, or destroyed. If the application
274	includes a copy of the police report prepared in response to a
275	report of a stolen plate, sticker, or decal, such plate,
276	sticker,or decal must be replaced at no charge.
277	(3) Except as provided in subsection (2), in all such
278	cases, upon filing of an application accompanied by a fee of $10
279	plus applicable service charges, the department shall issue a
280	replacement plate, sticker,or decal as the case may be if it is
281	satisfied that the information reported in the application is
282	true. The replacement fee shall be deposited into the Highway
283	Safety Operating Trust Fund.
284	(4) Any license plate, sticker,or decal lost in the mail
285	may be replaced at no charge. Neither the service charge nor the
286	replacement fee shall be applied to this replacement. However,
287	the application for a replacement shall contain a statement of
288	such fact, the audit number of the lost item, and the date
289	issued.
290	(5) Upon the issuance of an original license plate, the
291	applicant shall pay a fee of $10 to be deposited in the Highway
292	Safety Operating Trust Fund.
293	(6) All funds derived from the sale of temporary tags
294	under the provisions of s. 320.131 shall be deposited in the
295	Highway Safety Operating Trust Fund.
296	Section 10. Section 320.08, Florida Statutes, is amended
297	to read:
298	320.08 License taxes.--Except as otherwise provided
299	herein, there are hereby levied and imposed annual license taxes
300	for the operation of motor vehicles, mopeds, andmotorized
301	bicycles as defined in s. 316.003(2), and mobile homes, as
302	defined in s. 320.01, which shall be paid to and collected by
303	the department or its agent upon the registration or renewal of
304	registration of the following:
305	(1) MOTORCYCLES and MOPEDS.--
306	(a) Any motorcycle: $10 flat.
307	(b) Any moped: $5 flat.
308	(c) Upon registration of any motorcycle, motor-driven
309	cycle, or moped there shall be paid in addition to the license
310	taxes specified in this subsection a nonrefundable motorcycle
311	safety education fee in the amount of $2.50. The proceeds of
312	such additional fee shall be deposited in the Highway Safety
313	Operating Trust Fund and be used exclusively to fund a
314	motorcycle driver improvement program implemented pursuant to s.
315	322.025 or the Florida Motorcycle Safety Education Program
316	established in s. 322.0255.
317	(d) An ancient or antique motorcycle: $10 flat.
318	(2) AUTOMOBILES FOR PRIVATE USE.--
319	(a) An ancient or antique automobile, as defined in s.
320	320.086, or a street rod, as defined in s. 320.0863: $7.50 flat.
321	(b) Net weight of less than 2,500 pounds: $14.50 flat.
322	(c) Net weight of 2,500 pounds or more, but less than
323	3,500 pounds: $22.50 flat.
324	(d) Net weight of 3,500 pounds or more: $32.50 flat.
325	(3) TRUCKS.--
326	(a) Net weight of less than 2,000 pounds: $14.50 flat.
327	(b) Net weight of 2,000 pounds or more, but not more than
328	3,000 pounds: $22.50 flat.
329	(c) Net weight more than 3,000 pounds, but not more than
330	5,000 pounds: $32.50 flat.
331	(d) A truck defined as a "goat," or any other vehicle when
332	used in the field by a farmer or in the woods for the purpose of
333	harvesting a crop, including naval stores, during such
334	harvesting operations, and which is not principally operated
335	upon the roads of the state: $7.50 flat. A "goat" is a motor
336	vehicle designed, constructed, and used principally for the
337	transportation of citrus fruit within citrus groves or for the
338	transportation of crops on farms, and which can also be used for
339	the hauling of associated equipment or supplies, including
340	required sanitary equipment, and the towing of farm trailers.
341	(e) An ancient or antique truck, as defined in s. 320.086:
342	$7.50 flat.
343	(4) HEAVY TRUCKS, TRUCK TRACTORS, FEES ACCORDING TO GROSS
344	VEHICLE WEIGHT.--
345	(a) Gross vehicle weight of 5,001 pounds or more, but less
346	than 6,000 pounds: $45 flat.
347	(b) Gross vehicle weight of 6,000 pounds or more, but less
348	than 8,000 pounds: $65 flat.
349	(c) Gross vehicle weight of 8,000 pounds or more, but less
350	than 10,000 pounds: $76 flat.
351	(d) Gross vehicle weight of 10,000 pounds or more, but
352	less than 15,000 pounds: $87 flat.
353	(e) Gross vehicle weight of 15,000 pounds or more, but
354	less than 20,000 pounds: $131 flat.
355	(f) Gross vehicle weight of 20,000 pounds or more, but
356	less than 26,001 pounds: $186 flat.
357	(g) Gross vehicle weight of 26,001 pounds or more, but
358	less than 35,000: $240 flat.
359	(h) Gross vehicle weight of 35,000 pounds or more, but
360	less than 44,000 pounds: $300 flat.
361	(i) Gross vehicle weight of 44,000 pounds or more, but
362	less than 55,000 pounds: $572 flat.
363	(j) Gross vehicle weight of 55,000 pounds or more, but
364	less than 62,000 pounds: $678 flat.
365	(k) Gross vehicle weight of 62,000 pounds or more, but
366	less than 72,000 pounds: $800 flat.
367	(l) Gross vehicle weight of 72,000 pounds or more: $979
368	flat.
369	(m) Notwithstanding the declared gross vehicle weight, a
370	truck tractor used within a 150-mile radius of its home address
371	shall be eligible for a license plate for a fee of $240 flat if:
372	1. The truck tractor is used exclusively for hauling
373	forestry products; or
374	2. The truck tractor is used primarily for the hauling of
375	forestry products, and is also used for the hauling of
376	associated forestry harvesting equipment used by the owner of
377	the truck tractor.
378	(n) A truck tractor or heavy truck, not operated as a for-
379	hire vehicle, which is engaged exclusively in transporting raw,
380	unprocessed, and nonmanufactured agricultural or horticultural
381	products within a 150-mile radius of its home address, shall be
382	eligible for a restricted license plate for a fee of $65 flat,
383	if such vehicle's declared gross vehicle weight is less than
384	44,000 pounds; or $240 flat, if such vehicle's declared gross
385	vehicle weight is 44,000 pounds or more and such vehicle only
386	transports:
387	1. From the point of production to the point of primary
388	manufacture;
389	2. From the point of production to the point of assembling
390	the same; or
391	3. From the point of production to a shipping point of
392	either a rail, water, or motor transportation company.
393
394	Such not-for-hire truck tractors and heavy trucks used
395	exclusively in transporting raw, unprocessed, and
396	nonmanufactured agricultural or horticultural products may be
397	incidentally used to haul farm implements and fertilizers when
398	delivered direct to the growers. The department may require any
399	such documentation deemed necessary to determine eligibility
400	prior to issuance of this license plate. For the purpose of this
401	paragraph, "not-for-hire" means the owner of the motor vehicle
402	must also be the owner of the raw, unprocessed, and
403	nonmanufactured agricultural or horticultural product, or the
404	user of the farm implements and fertilizer being delivered.
405	(5) SEMITRAILERS, FEES ACCORDING TO GROSS VEHICLE WEIGHT;
406	SCHOOL BUSES; SPECIAL PURPOSE VEHICLES.--
407	(a)1. A semitrailer drawn by a GVW truck tractor by means
408	of a fifth-wheel arrangement: $10 flat per registration year or
409	any part thereof.
410	2. A semitrailer drawn by a GVW truck tractor by means of
411	a fifth-wheel arrangement: $50 flat per permanent registration.
412	(b) A motor vehicle equipped with machinery and designed
413	for the exclusive purpose of well drilling, excavation,
414	construction, spraying, or similar activity, and which is not
415	designed or used to transport loads other than the machinery
416	described above over public roads: $32.50 flat.
417	(c) A school bus used exclusively to transport pupils to
418	and from school or school or church activities or functions
419	within their own county: $30 flat.
420	(d) A wrecker, as defined in s. 320.01(40), which is used
421	to tow a vessel as defined in s. 327.02(36), a disabled,
422	abandoned, stolen-recovered, or impounded motor vehicle as
423	defined in s. 320.01(38), or a replacement motor vehicle as
424	defined in s. 320.01(39): $30 flat.
425	(e) A wrecker, as defined in s. 320.01(40), which is used
426	to tow any motor vehicle, regardless of whether or not such
427	motor vehicle is a disabled motor vehicle as defined in s.
428	320.01(38), a replacement motor vehicle as defined in s.
429	320.01(39), a vessel as defined in s. 327.02(36), or any other
430	cargo, as follows:
431	1. Gross vehicle weight of 10,000 pounds or more, but less
432	than 15,000 pounds: $87 flat.
433	2. Gross vehicle weight of 15,000 pounds or more, but less
434	than 20,000 pounds: $131 flat.
435	3. Gross vehicle weight of 20,000 pounds or more, but less
436	than 26,000 pounds: $186 flat.
437	4. Gross vehicle weight of 26,000 pounds or more, but less
438	than 35,000 pounds: $240 flat.
439	5. Gross vehicle weight of 35,000 pounds or more, but less
440	than 44,000 pounds: $300 flat.
441	6. Gross vehicle weight of 44,000 pounds or more, but less
442	than 55,000 pounds: $572 flat.
443	7. Gross vehicle weight of 55,000 pounds or more, but less
444	than 62,000 pounds: $678 flat.
445	8. Gross vehicle weight of 62,000 pounds or more, but less
446	than 72,000 pounds: $800 flat.
447	9. Gross vehicle weight of 72,000 pounds or more: $979
448	flat.
449	(f) A hearse or ambulance: $30 flat.
450	(6) MOTOR VEHICLES FOR HIRE.--
451	(a) Under nine passengers: $12.50 flat plus $1 per cwt.
452	(b) Nine passengers and over: $12.50 flat plus $1.50 per
453	cwt.
454	(7) TRAILERS FOR PRIVATE USE.--
455	(a) Any trailer weighing 500 pounds or less: $5 flat per
456	year or any part thereof.
457	(b) Net weight over 500 pounds: $2.50 flat plus 75 cents
458	per cwt.
459	(8) TRAILERS FOR HIRE.--
460	(a) Net weight under 2,000 pounds: $2.50 flat plus $1 per
461	cwt.
462	(b) Net weight 2,000 pounds or more: $10 flat plus $1 per
463	cwt.
464	(9) RECREATIONAL VEHICLE-TYPE UNITS.--
465	(a) A travel trailer or fifth-wheel trailer, as defined by
466	s. 320.01(1)(b), that does not exceed 35 feet in length: $20
467	flat.
468	(b) A camping trailer, as defined by s. 320.01(1)(b)2.:
469	$10 flat.
470	(c) A motor home, as defined by s. 320.01(1)(b)4.:
471	1. Net weight of less than 4,500 pounds: $20 flat.
472	2. Net weight of 4,500 pounds or more: $35 flat.
473	(d) A truck camper as defined by s. 320.01(1)(b)3.:
474	1. Net weight of less than 4,500 pounds: $20 flat.
475	2. Net weight of 4,500 pounds or more: $35 flat.
476	(e) A private motor coach as defined by s. 320.01(1)(b)5.:
477	1. Net weight of less than 4,500 pounds: $20 flat.
478	2. Net weight of 4,500 pounds or more: $35 flat.
479	(10) PARK TRAILERS; TRAVEL TRAILERS; FIFTH-WHEEL TRAILERS;
480	35 FEET TO 40 FEET.--
481	(a) Park trailers.--Any park trailer, as defined in s.
482	320.01(1)(b)7.: $25 flat.
483	(b) A travel trailer or fifth-wheel trailer, as defined in
484	s. 320.01(1)(b), that exceeds 35 feet: $25 flat.
485	(11) MOBILE HOMES.--
486	(a) A mobile home not exceeding 35 feet in length: $20
487	flat.
488	(b) A mobile home over 35 feet in length, but not
489	exceeding 40 feet: $25 flat.
490	(c) A mobile home over 40 feet in length, but not
491	exceeding 45 feet: $30 flat.
492	(d) A mobile home over 45 feet in length, but not
493	exceeding 50 feet: $35 flat.
494	(e) A mobile home over 50 feet in length, but not
495	exceeding 55 feet: $40 flat.
496	(f) A mobile home over 55 feet in length, but not
497	exceeding 60 feet: $45 flat.
498	(g) A mobile home over 60 feet in length, but not
499	exceeding 65 feet: $50 flat.
500	(h) A mobile home over 65 feet in length: $80 flat.
501	(11)(12)DEALER AND MANUFACTURER LICENSE PLATES.--A
502	franchised motor vehicle dealer, independent motor vehicle
503	dealer, marine boat trailer dealer, or mobile home dealer and
504	manufacturer license plate: $12.50 flat.
505	(12)(13)EXEMPT OR OFFICIAL LICENSE PLATES.--Any exempt or
506	official license plate: $3 flat.
507	(13)(14)LOCALLY OPERATED MOTOR VEHICLES FOR HIRE.--A
508	motor vehicle for hire operated wholly within a city or within
509	25 miles thereof: $12.50 flat plus $1.50 per cwt.
510	(14)(15)TRANSPORTER.--Any transporter license plate
511	issued to a transporter pursuant to s. 320.133: $75 flat.
512	Section 11. Section 320.0802, Florida Statutes, is amended
513	to read:
514	320.0802 Surcharge on license tax.--There is hereby levied
515	and imposed on each license tax imposed under s. 320.08, except
516	those set forth in s. 320.08(11),a surcharge in the amount of
517	$1, which shall be collected in the same manner as the license
518	tax and deposited into the State Agency Law Enforcement Radio
519	System Trust Fund of the Department of Management Services.
520	Section 12. Section 320.0804, Florida Statutes, is amended
521	to read:
522	320.0804 Surcharge on license tax; transportation trust
523	fund.--There is hereby levied and imposed on each license tax
524	imposed under s. 320.08, except those set forth in s.
525	320.08(11),a surcharge in the amount of $2, which shall be
526	collected in the same manner as the license tax and deposited
527	into the State Transportation Trust Fund. This surcharge shall
528	apply to registration periods beginning July 1, 1991.
529	Section 13. Section 320.08046, Florida Statutes, is
530	amended to read:
531	320.08046 Surcharge on license tax; General Revenue
532	Fund.--There is levied on each license tax imposed under s.
533	320.08, except those set forth in s. 320.08(11),a surcharge in
534	the amount of $1, which shall be collected in the same manner as
535	the license tax. Of the proceeds of the license tax surcharge,
536	40 percent shall be deposited into the General Revenue Fund, 42
537	percent shall be deposited into the Grants and Donations Trust
538	Fund in the Department of Juvenile Justice to fund the community
539	juvenile justice partnership grants program, and 18 percent
540	shall be deposited into the Florida Motor Vehicle Theft
541	Prevention Trust Fund to fund motor vehicle theft prevention
542	programs pursuant to s. 860.158.
543	Section 14. Subsections (1), (2), and (3) of section
544	320.081, Florida Statutes, are amended to read:
545	320.081 Collection and distribution of annual license tax
546	imposed on the following type units.--
547	(1) The provisions of this section shall apply to all
548	mobile homes andpark trailers, and to all travel trailers and
549	fifth-wheel trailers exceeding 35 feet in body length.
550	(2) The annual license tax prescribed in s. 320.08(10) and
551	(11)is in lieu of ad valorem taxes, and a sticker, as
552	appropriate, shall be issued to evidence payment thereof. It is
553	permissible in this state to transport units governed by this
554	section, registered hereunder, without a corresponding state
555	license plate on the towing vehicle.
556	(3) The owner shall make application for such sticker in
557	the manner provided in s. 320.02, and the tax collectors in the
558	several counties of the state shall collect the license taxes
559	imposed by s. 320.08(10) and (11)in the same manner and under
560	the same conditions and requirements as provided in s. 320.03.
561	Section 15. Section 320.0815, Florida Statutes, is amended
562	to read:
563	320.0815 Mobile homes and recreational vehicle-type units
564	required to have appropriate license plates or stickers.--
565	(1) Recreational vehicle-type units taxed under s.
566	320.08(9) and (10) shall be issued appropriate license plates,
567	except as provided in subsectionssubsection (2) and (3).
568	(2) A mobile home orrecreational vehicle-type unit which
569	is permanently affixed to the land shall be issued a mobile home
570	sticker at the fee prescribed in s. 320.08(11) unless the mobile
571	home or recreational vehicle-type unit is qualified and taxed as
572	real property, in which case the mobile home or recreational
573	vehicle-type unit shall be issuedan "RP" series sticker.
574	(3) A mobile home, as defined in s. 320.01, regardless of
575	its actual use, shall be classified and taxed as real property.
576	(4)Series "RP" stickers shall be provided by the
577	department to the tax collectors, and such a sticker shallwill
578	be issued by the tax collector to the registered owner of such a
579	mobile home or recreational vehicle-type unit upon the
580	production of a certificate of the respective property appraiser
581	that such mobile home or recreational vehicle-type unit is
582	included in an assessment of the property of such registered
583	owner for ad valorem taxation. An "RP" series sticker shall be
584	issued by the tax collector for an aggregate fee of $3 each, to
585	be distributed as follows: $2.50 shall be retained by the tax
586	collector as a service charge; 25 cents shall be remitted to the
587	property appraiser; and 25 cents shall be remitted to the
588	department to defray the cost of manufacture and handling.
589	Mobile home stickers and"RP" series stickers shall be of a size
590	to be determined by the department. AnA mobile home sticker or
591	"RP" series sticker shall be affixed to the lower left corner of
592	the window closest to the street or road providing access to
593	such residence.
594	Section 16. Section 320.26, Florida Statutes, is amended
595	to read:
596	320.26 Counterfeiting license plates, validation stickers,
597	mobile home stickers,cab cards, trip permits, or special
598	temporary operational permits prohibited; penalty.--
599	(1)(a) No person shall counterfeit registration license
600	plates or, validation stickers, or mobile home stickers, or have
601	in his or her possession any such plates or stickers; nor shall
602	any person manufacture, sell, or dispose of registration license
603	plates or, validation stickers, or mobile home stickersin the
604	state without first having obtained the permission and authority
605	of the department in writing.
606	(b) No person shall counterfeit, alter, or manufacture
607	International Registration Plan cab cards, trip permits, special
608	temporary permits, or temporary operational permits; nor shall
609	any person sell or dispose of International Registration Plan
610	cab cards, trip permits, special temporary permits, or temporary
611	operational permits without first having obtained the permission
612	and authority of the department in writing.
613	(2) Any person who violates this section is guilty of a
614	felony of the third degree.
615	(a) If the violator is a natural person, he or she is
616	punishable as provided in s. 775.082, s. 775.083, or s. 775.084.
617	(b) If the violator is an association or corporation, it
618	is punishable as provided in s. 775.083, and the official of the
619	association or corporation under whose direction or with whose
620	knowledge, consent, or acquiescence such violation occurred may
621	be punished as provided in s. 775.082, in addition to the fine
622	which may be imposed upon such association or corporation.
623	Section 17. Subsections (1) and (2) of section 320.13,
624	Florida Statutes, are amended to read:
625	320.13 Dealer and manufacturer license plates and
626	alternative method of registration.--
627	(1)(a) Any licensed motor vehicle dealer and any licensed
628	mobile home dealer may, upon payment of the license tax imposed
629	by s. 320.08(11)(12), secure one or more dealer license plates,
630	which are valid for use on motor vehicles or mobile homes owned
631	by the dealer to whom such plates are issued while the motor
632	vehicles are in inventory and for sale, or while being operated
633	in connection with such dealer's business, but are not valid for
634	use for hire. Dealer license plates may not be used on any tow
635	truck or wrecker unless the tow truck or wrecker is being
636	demonstrated for sale, and the dealer license plates may not be
637	used on a vehicle used to transport another motor vehicle for
638	the motor vehicle dealer.
639	(b)1. Marine boat trailer dealers and manufacturers may,
640	upon payment of the license taxes imposed by s. 320.08(11)(12),
641	secure one or more dealer plates, which are valid for use on
642	boat trailers owned by the dealer to whom such plates are issued
643	while being used in connection with such dealer's business, but
644	are not valid for use for hire.
645	2. It is the intent of the Legislature that the method
646	currently used to license marine boat trailer dealers to do
647	business in the state, that is, by an occupational license
648	issued by the city or county, not be changed. The department
649	shall not interpret this act to mean that it is empowered to
650	license such dealers to do business. An occupational license tax
651	certificate shall be sufficient proof upon which the department
652	may issue dealer license plates.
653	(2) A licensed manufacturer of motor vehicles may, upon
654	payment of the license tax imposed by s. 320.08(11)(12), secure
655	one or more manufacturer license plates, which are valid for use
656	on motor vehicles owned by the manufacturer to whom such plates
657	are issued while the motor vehicles are in inventory and for
658	sale, being operated for demonstration purposes, or in
659	connection with such manufacturer's business, but are not valid
660	for use for hire.
661	Section 18. Subsection (1) of section 320.133, Florida
662	Statutes, is amended to read:
663	320.133 Transporter license plates.--
664	(1) The department is authorized to issue a transporter
665	license plate to any applicant who, incidental to the conduct of
666	his or her business, engages in the transporting of motor
667	vehicles which are not currently registered to any owner and
668	which do not have license plates, upon payment of the license
669	tax imposed by s. 320.08(14)(15)for each such license plate and
670	upon proof of liability insurance coverage in the amount of
671	$100,000 or more. Such a transporter license plate is valid for
672	use on any motor vehicle in the possession of the transporter
673	while the motor vehicle is being transported in the course of
674	the transporter's business.
675	Section 19. Section 320.015, Florida Statutes, is
676	repealed.
677	Section 20. This act shall take effect upon becoming a
678	law.