Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS/CS/HB 1399, 2nd Eng.
445342
Senate
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House
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Senator Geller moved the following amendment to amendment
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(844108):
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Senate Amendment (with title amendments)
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Between lines 520 and 521
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insert:
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Section 8. Section 212.0606, Florida Statutes, is amended
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to read:
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212.0606 Rental car surcharge; discretionary local rental
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car surcharge.--
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(1) A surcharge of $2 $2.00 per day or any part of a day is
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imposed upon the lease or rental of a motor vehicle licensed for
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hire and designed to carry fewer less than nine passengers
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regardless of whether such motor vehicle is licensed in Florida.
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The surcharge applies to only the first 30 days of the term of
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any lease or rental and. The surcharge is subject to all
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applicable taxes imposed by this chapter.
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(2)(a) Notwithstanding the provisions of section s. 212.20,
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and less costs of administration, 80 percent of the proceeds of
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the this surcharge imposed under subsection (1) shall be
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deposited in the State Transportation Trust Fund, 15.75 percent
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of the proceeds of this surcharge shall be deposited in the
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Tourism Promotional Trust Fund created in s. 288.122, and 4.25
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percent of the proceeds of this surcharge shall be deposited in
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the Florida International Trade and Promotion Trust Fund. As used
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in For the purposes of this subsection, "proceeds" of the
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surcharge means all funds collected and received by the
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department under subsection (1) this section, including interest
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and penalties on delinquent surcharges. The department shall
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provide the Department of Transportation rental car surcharge
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revenue information for the previous state fiscal year by
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September 1 of each year.
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(b) Notwithstanding any other provision of law, in fiscal
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year 2007-2008 and each year thereafter, the proceeds deposited
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in the State Transportation Trust Fund shall be allocated on an
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annual basis in the Department of Transportation's work program
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to each department district, except the Turnpike District. The
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amount allocated for each district shall be based upon the amount
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of proceeds attributed to the counties within each respective
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district.
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(3)(a) In addition to the surcharge imposed under
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subsection (1), each county containing an airport and a regional
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transportation authority under chapter 343 may levy a
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discretionary local surcharge pursuant to county ordinance and
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subject to approval by a majority vote of the electorate of the
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county voting in a referendum on the local surcharge of $2 per
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day, or any part of a day, upon the lease or rental of a motor
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vehicle licensed for hire and designed to carry fewer than nine
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passengers, regardless of whether the motor vehicle is licensed
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in this state. The surcharge may be applied to only the first 30
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days of the term of the lease or rental and is subject to all
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applicable taxes imposed by this chapter.
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(b) If the ordinance authorizing the imposition of the
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surcharge is approved by such referendum, a certified copy of the
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ordinance shall be furnished by the county to the department
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within 10 days after such approval, but no later than November 16
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prior to the effective date. The notice must specify the time
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period during which the surcharge will be in effect and must
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include a copy of the ordinance and such other information as the
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department requires by rule. Failure to timely provide such
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notification to the department shall result in delay of the
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effective date for a period of 1 year. The effective date for any
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county to impose the surcharge shall be January 1 following the
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year in which the ordinance was approved by referendum. A local
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surcharge may not terminate on a date other than December 31.
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(c) Any dealer that collects the local surcharge but fails
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to report surcharge collections by county, as required by
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paragraph (4)(b), shall have the surcharge proceeds deposited
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into the Solid Waste Management Trust Fund and then transferred
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to the Local Option Fuel Tax Trust Fund, which is separate from
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the county surcharge collection accounts. The department shall
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distribute funds in this account, less the cost of
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administration, using a distribution factor determined for each
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county that levies a surcharge based on the county's latest
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official population determined pursuant to s. 186.901 and
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multiplied by the amount of funds in the account and available
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for distribution.
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(d) Notwithstanding s. 212.20, and less the costs of
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administration, the proceeds of the local surcharge imposed under
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paragraph (a) shall be transferred to the Local Option Fuel Tax
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Trust Fund and distributed monthly by the department under
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s.336.025(3)(a)1. or (4)(a) and used solely for costs associated
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with the construction, reconstruction, operation, maintenance,
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and repair of facilities under a commuter rail service program
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provided by the state or other governmental entity. The revenue
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generated by the local surcharge in each county shall be
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redistributed to the transportation authority of that county. As
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used in this subsection, "proceeds" of the local surcharge means
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all funds collected and received by the department under this
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subsection, including interest and penalties on delinquent
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surcharges.
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(4)(3)(a) Except as provided in this section, the
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department shall administer, collect, and enforce the surcharge
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and local surcharge as provided in this chapter.
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(b) The department shall require dealers to report
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surcharge collections according to the county to which the
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surcharge and local surcharge was attributed. For purposes of
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this section, the surcharge and local surcharge shall be
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attributed to the county where the rental agreement was entered
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into.
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(c) Dealers who collect a the rental car surcharge shall
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report to the department all surcharge and local surcharge
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revenues attributed to the county where the rental agreement was
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entered into on a timely filed return for each required reporting
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period. The provisions of this chapter which apply to interest
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and penalties on delinquent taxes shall apply to the surcharge
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and local surcharge. The surcharge and local surcharge shall not
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be included in the calculation of estimated taxes pursuant to s.
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212.11. The dealer's credit provided in s. 212.12 shall not apply
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to any amount collected under this section.
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(5)(4) The surcharge and local surcharge imposed by this
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section does not apply to a motor vehicle provided at no charge
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to a person whose motor vehicle is being repaired, adjusted, or
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serviced by the entity providing the replacement motor vehicle.
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================ T I T L E A M E N D M E N T ================
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And the title is amended as follows:
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On line 2790, after the first semicolon,
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insert:
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amending s. 212.0606, F.S.; providing for the imposition by
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countywide referendum of an additional surcharge on the
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lease or rental of a motor vehicle; providing the proceeds
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of the surcharge to be transferred to the Local Option Fuel
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Tax Trust Fund and used solely for the construction and
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maintenance of commuter rail service facilities;
5/1/2008 11:00:00 AM 31-09411-08
CODING: Words stricken are deletions; words underlined are additions.