| 1 | The Tourism 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 a surcharge on the rental or lease of |
| 7 | motor vehicles; amending s. 212.0606, F.S.; providing for |
| 8 | the imposition by countywide referendum of an additional |
| 9 | surcharge on the lease or rental of a motor vehicle; |
| 10 | providing an exception; providing procedures and |
| 11 | requirements for imposing the surcharge; providing for |
| 12 | time of effect of the surcharge; providing for a |
| 13 | methodology for distribution of certain funds by the |
| 14 | Department of Revenue to certain counties; providing for |
| 15 | the proceeds of the surcharge to be transferred to the |
| 16 | Local Option Fuel Tax Trust Fund and used for the |
| 17 | construction and maintenance of state roads; providing an |
| 18 | effective date. |
| 19 |
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| 20 | Be It Enacted by the Legislature of the State of Florida: |
| 21 |
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| 22 | Section 1. Section 212.0606, Florida Statutes, is amended |
| 23 | to read: |
| 24 | 212.0606 Rental car surcharge.-- |
| 25 | (1) A surcharge of $2 $2.00 per day or any part of a day |
| 26 | is imposed upon the lease or rental of a motor vehicle licensed |
| 27 | for hire and designed to carry fewer less than nine passengers, |
| 28 | regardless of whether such motor vehicle is licensed in Florida. |
| 29 | The surcharge applies to only the first 30 days of the term of |
| 30 | any lease or rental and. The surcharge is subject to all |
| 31 | applicable taxes imposed by this chapter. |
| 32 | (2)(a) Notwithstanding the provisions of section 212.20, |
| 33 | and less costs of administration, 80 percent of the proceeds of |
| 34 | the this surcharge imposed under subsection (1) shall be |
| 35 | deposited in the State Transportation Trust Fund, 15.75 percent |
| 36 | of the proceeds of this surcharge shall be deposited in the |
| 37 | Tourism Promotional Trust Fund created in s. 288.122, and 4.25 |
| 38 | percent of the proceeds of this surcharge shall be deposited in |
| 39 | the Florida International Trade and Promotion Trust Fund. As |
| 40 | used in For the purposes of this subsection, "proceeds" of the |
| 41 | surcharge means all funds collected and received by the |
| 42 | department under subsection (1) this section, including interest |
| 43 | and penalties on delinquent surcharges. The department shall |
| 44 | provide the Department of Transportation rental car surcharge |
| 45 | revenue information for the previous state fiscal year by |
| 46 | September 1 of each year. |
| 47 | (b) Notwithstanding any other provision of law, in fiscal |
| 48 | year 2007-2008 and each year thereafter, the proceeds deposited |
| 49 | in the State Transportation Trust Fund shall be allocated on an |
| 50 | annual basis in the Department of Transportation's work program |
| 51 | to each department district, except the Turnpike District. The |
| 52 | amount allocated for each district shall be based upon the |
| 53 | amount of proceeds attributed to the counties within each |
| 54 | respective district. |
| 55 | (3)(a) In addition to the surcharge imposed under |
| 56 | subsection (1), a county may impose by countywide referendum a |
| 57 | local surcharge of $2 per day or any part of a day upon the |
| 58 | lease or rental of a motor vehicle licensed for hire and |
| 59 | designed to carry fewer than nine passengers, regardless of |
| 60 | whether such motor vehicle is licensed in this state. The local |
| 61 | surcharge may be applied to only the first 30 days of the term |
| 62 | of any lease or rental. The local surcharge shall not apply to |
| 63 | the lease or rental of a motor vehicle by a person for the |
| 64 | period of time required to have a motor vehicle owned by the |
| 65 | person undergo maintenance or repair. The person must provide a |
| 66 | receipt for the cost of the maintenance or repair services and |
| 67 | documentation that the person owns the motor vehicle undergoing |
| 68 | maintenance or repair. The local surcharge is subject to all |
| 69 | applicable taxes imposed by this chapter. |
| 70 | (b) If the ordinance authorizing the imposition of the |
| 71 | local surcharge is approved by such referendum, a certified copy |
| 72 | of the ordinance shall be furnished by the county to the |
| 73 | department within 10 days after such approval, but no later than |
| 74 | November 16 prior to the effective date. The notice must specify |
| 75 | the time period during which the local surcharge will be in |
| 76 | effect and must include a copy of the ordinance and such other |
| 77 | information as the department may require by rule. Failure to |
| 78 | timely provide such notification to the department shall result |
| 79 | in the delay of the effective date for a period of 1 year. The |
| 80 | effective date for any county to impose the local surcharge |
| 81 | shall be January 1 following the year in which the ordinance was |
| 82 | approved by referendum. A local surcharge may not terminate on a |
| 83 | date other than December 31. |
| 84 | (c) Any local surcharge proceeds collected by a dealer |
| 85 | that fails to report surcharge collections by county as required |
| 86 | by paragraph (4)(b) shall be deposited into the Solid Waste |
| 87 | Management Trust Fund and then transferred to the Local Option |
| 88 | Fuel Tax Trust Fund as separate from the county surcharge |
| 89 | collection accounts. The department shall distribute funds in |
| 90 | this account, less the cost of administration, using a |
| 91 | distribution factor determined for each county that levies a |
| 92 | local surcharge, based upon the county's latest official |
| 93 | population determined pursuant to s. 186.901 and multiplied by |
| 94 | the amount of funds in the account and available for |
| 95 | distribution. |
| 96 | (d) Notwithstanding s. 212.20, and less the costs of |
| 97 | administration, the proceeds of the local surcharge imposed |
| 98 | under paragraph (a) shall be transferred to the Local Option |
| 99 | Fuel Tax Trust Fund for the purposes allowed under s. 206.60 and |
| 100 | distributed monthly by the department under s. 336.025(3)(a)1. |
| 101 | or (4)(a). As used in this subsection, "proceeds" of the local |
| 102 | surcharge means all funds collected and received by the |
| 103 | department under this subsection, including interest and |
| 104 | penalties on delinquent local surcharges. |
| 105 | (4)(3)(a) Except as provided in this section, the |
| 106 | department shall administer, collect, and enforce the surcharge |
| 107 | and local surcharge as provided in this chapter. |
| 108 | (b) The department shall require dealers to report |
| 109 | surcharge collections according to the county to which the |
| 110 | surcharge and local surcharge was attributed. For purposes of |
| 111 | this section, the surcharge and local surcharge shall be |
| 112 | attributed to the county where the rental agreement was entered |
| 113 | into. |
| 114 | (c) Dealers who collect a the rental car surcharge shall |
| 115 | report to the department all surcharge and local surcharge |
| 116 | revenues attributed to the county where the rental agreement was |
| 117 | entered into on a timely filed return for each required |
| 118 | reporting period. The provisions of this chapter which apply to |
| 119 | interest and penalties on delinquent taxes shall apply to the |
| 120 | surcharge and local surcharge. The surcharge and local surcharge |
| 121 | shall not be included in the calculation of estimated taxes |
| 122 | pursuant to s. 212.11. The dealer's credit provided in s. 212.12 |
| 123 | shall not apply to any amount collected under this section. |
| 124 | (5)(4) The surcharge and any local surcharge imposed by |
| 125 | this section do does not apply to a motor vehicle provided at no |
| 126 | charge to a person whose motor vehicle is being repaired, |
| 127 | adjusted, or serviced by the entity providing the replacement |
| 128 | motor vehicle. |
| 129 | Section 2. This act shall take effect July 1, 2006. |