| 1 | The Finance & Tax Committee recommends the following: |
| 2 |
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| 3 | Council/Committee Substitute |
| 4 | Remove the entire bill and insert: |
| 5 | A bill to be entitled |
| 6 | An act relating to fees imposed on tire and battery sales; |
| 7 | amending s. 403.718, F.S.; imposing a fee on new motor |
| 8 | vehicle tires sold to governmental entities; amending s. |
| 9 | 403.7185, F.S.; imposing a fee on the sale of new or |
| 10 | remanufactured lead-acid batteries sold to governmental |
| 11 | entities; specifying that certain amendments are remedial |
| 12 | in nature and are intended for clarification; providing |
| 13 | that certain dealers are not eligible for a refund; |
| 14 | providing an effective date. |
| 15 |
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| 16 | Be It Enacted by the Legislature of the State of Florida: |
| 17 |
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| 18 | Section 1. Subsection (1) of section 403.718, Florida |
| 19 | Statutes, is amended to read: |
| 20 | 403.718 Waste tire fees.-- |
| 21 | (1) For the privilege of engaging in business, a fee for |
| 22 | each new motor vehicle tire sold at retail, including those sold |
| 23 | to any governmental entity, is imposed on any person engaging in |
| 24 | the business of making retail sales of new motor vehicle tires |
| 25 | within this state. The fee imposed under this section shall be |
| 26 | stated separately on the invoice to the purchaser. Such fee |
| 27 | shall be imposed at the rate of $1 for each new tire sold. The |
| 28 | fee imposed shall be paid to the Department of Revenue on or |
| 29 | before the 20th day of the month following the month in which |
| 30 | the sale occurs. For purposes of this section, a motor vehicle |
| 31 | tire sold at retail includes such tires when sold as a component |
| 32 | part of a motor vehicle. The terms "sold at retail" and "retail |
| 33 | sales" do not include the sale of new motor vehicle tires to a |
| 34 | person solely for the purpose of resale provided the subsequent |
| 35 | retail sale in this state is subject to the fee. This fee does |
| 36 | not apply to recapped tires. Such fee shall be subject to all |
| 37 | applicable taxes imposed in chapter 212. |
| 38 | Section 2. Subsection (1) of section 403.7185, Florida |
| 39 | Statutes, is amended to read: |
| 40 | 403.7185 Lead-acid battery fees.-- |
| 41 | (1) For the privilege of engaging in business, a fee for |
| 42 | each new or remanufactured lead-acid battery sold at retail, |
| 43 | including those sold to any governmental entity, is imposed on |
| 44 | any person engaging in the business of making retail sales of |
| 45 | lead-acid batteries within this state. Such fee shall be imposed |
| 46 | at the rate of $1.50 for each new or remanufactured lead-acid |
| 47 | battery sold. However, the fee shall not be imposed on any |
| 48 | battery which has previously been taxed pursuant to s. |
| 49 | 206.9935(2), provided the person claiming exemption from the tax |
| 50 | can document payment of such tax. The fee imposed shall be paid |
| 51 | to the Department of Revenue on or before the 20th day of the |
| 52 | month following the calendar month in which the sale occurs. The |
| 53 | department may authorize a quarterly return under the conditions |
| 54 | described in s. 212.11(1)(c). A dealer selling motor vehicles, |
| 55 | vessels, or aircraft at retail can purchase lead-acid batteries |
| 56 | exempt as a sale for resale by presenting a sales tax resale |
| 57 | certificate. However, if a dealer thereafter withdraws any such |
| 58 | battery from inventory to put into a new or used motor vehicle, |
| 59 | vessel, or aircraft for sale, to use on her or his own motor |
| 60 | vehicle, vessel, or aircraft, to give away, or any purpose other |
| 61 | than for resale, the dealer will owe the fee at the time the |
| 62 | battery is withdrawn from inventory. If the dealer sells the |
| 63 | battery at retail, that sale will be subject to the fee. If the |
| 64 | dealer sells it to a purchaser who presents her or him a sales |
| 65 | tax resale certificate, the dealer will owe no fee. The terms |
| 66 | "sold at retail" and "retail sales" do not include the sale of |
| 67 | lead-acid batteries to a person solely for the purpose of |
| 68 | resale; however, a subsequent retail sale of a new or |
| 69 | remanufactured battery in this state is subject to the fee one |
| 70 | time. Such fee shall be subject to all applicable taxes imposed |
| 71 | in chapter 212. The provisions of s. 212.07(4) shall not apply |
| 72 | to the provisions of this section. When a sale of a lead-acid |
| 73 | battery, upon which the fee has been paid, is canceled or the |
| 74 | battery is returned to the seller, and the sale price, taxes, |
| 75 | and fees are refunded in full to the purchaser, the seller may |
| 76 | take credit for the fee previously paid. If, instead of |
| 77 | refunding the purchase price of the battery, the customer is |
| 78 | given a new or remanufactured battery in exchange for the |
| 79 | returned battery, the dealer cannot take credit for the fee on |
| 80 | the returned battery, but no fee is due on the new or |
| 81 | remanufactured battery that is given in exchange. However, no |
| 82 | credit shall be taken by the dealer for returns resulting in |
| 83 | partial refunds or partial credits on purchase of replacement |
| 84 | batteries. |
| 85 | Section 3. The amendments to ss. 403.718(1) and |
| 86 | 403.7185(1), Florida Statutes, in sections 1 and 2 of this act |
| 87 | are remedial in nature and are intended as clarifying |
| 88 | provisions, and any dealer who has remitted waste tire fees or |
| 89 | lead-acid battery fees on retail sales to any governmental |
| 90 | entity is not eligible for a refund of those fees. |
| 91 | Section 4. This act shall take effect July 1, 2005. |