1

Senator Geller moved the following amendment:

2

3

     Senate Amendment (with title amendment)

4

     Between lines 78 and 79,

5

insert:

6

     Section 2.  Section 212.0606, Florida Statutes, is amended

7

to read:

8

     212.0606 Rental car surcharge; discretionary local rental

9

car surcharge.--

10

     (1) A surcharge of $2 $2.00 per day or any part of a day is

11

imposed upon the lease or rental of a motor vehicle licensed for

12

hire and designed to carry fewer less than nine passengers,

13

regardless of whether such motor vehicle is licensed in Florida.

14

The surcharge applies to only the first 30 days of the term of

15

any lease or rental and. The surcharge is subject to all

16

applicable taxes imposed by this chapter.

17

     (2)(a) Notwithstanding s. the provisions of section 212.20,

18

and less costs of administration, 80 percent of the proceeds of

19

the this surcharge imposed under subsection (1) shall be

20

deposited in the State Transportation Trust Fund, 15.75 percent

21

of the proceeds of this surcharge shall be deposited in the

22

Tourism Promotional Trust Fund created in s. 288.122, and 4.25

23

percent of the proceeds of this surcharge shall be deposited in

24

the Florida International Trade and Promotion Trust Fund. As used

25

in For the purposes of this subsection, "proceeds" of the

26

surcharge means all funds collected and received by the

27

department under subsection (1) this section, including interest

28

and penalties on delinquent surcharges. The department shall

29

provide the Department of Transportation rental car surcharge

30

revenue information for the previous state fiscal year by

31

September 1 of each year.

32

     (b)  Notwithstanding any other provision of law, in fiscal

33

year 2007-2008 and each year thereafter, the proceeds deposited

34

in the State Transportation Trust Fund shall be allocated on an

35

annual basis in the Department of Transportation's work program

36

to each department district, except the Turnpike District. The

37

amount allocated for each district shall be based upon the amount

38

of proceeds attributed to the counties within each respective

39

district.

40

     (3)(a) In addition to the surcharge imposed under

41

subsection (1), each county containing an airport and a regional

42

transportation authority under chapter 343 may levy a

43

discretionary local surcharge pursuant to county ordinance and

44

subject to approval by a majority vote of the electorate of the

45

county voting in a referendum on the local surcharge of $2 per

46

day, or any part of a day, upon the lease or rental of a motor

47

vehicle licensed for hire and designed to carry fewer than nine

48

passengers, regardless of whether such motor vehicle is licensed

49

in this state. The surcharge may be applied to only the first 30

50

days of the term of the lease or rental and is subject to all

51

applicable taxes imposed by this chapter.

52

     (b) If the ordinance authorizing the imposition of the

53

surcharge is approved by referendum, a certified copy of the

54

ordinance shall be furnished by the county to the department

55

within 10 days after such approval, but no later than November 16

56

prior to the effective date. The notice must specify the time

57

period during which the surcharge will be in effect and must

58

include a copy of the ordinance and such other information as the

59

department requires by rule. Failure to timely provide such

60

notification to the department shall result in delay of the

61

effective date for 1 year. The effective date for any county to

62

impose the surcharge shall be January 1 following the year in

63

which the ordinance was approved by referendum. A local surcharge

64

may not terminate on a date other than December 31.

65

     (c) A dealer that collects the local surcharge but fails to

66

report surcharge collections by county, as required by paragraph

67

(4)(b), shall have the surcharge proceeds deposited into the

68

Solid Waste Management Trust Fund and transferred to the Local

69

Option Fuel Tax Trust Fund, which is separate from the county

70

surcharge collection accounts. The department shall distribute

71

funds in this account, less the cost of administration, using a

72

distribution factor determined for each county that levies a

73

surcharge based on the county's latest official population as

74

determined pursuant to s. 186.901 and multiplied by the amount of

75

funds in the account and available for distribution.

76

     (d) Notwithstanding s. 212.20, and less the costs of

77

administration, the proceeds of the local surcharge imposed under

78

paragraph (a) shall be transferred to the Local Option Fuel Tax

79

Trust Fund and distributed monthly by the department pursuant to

80

s. 336.025(3)(a)1. or (4)(a) and used solely for costs associated

81

with the construction, reconstruction, operation, maintenance,

82

and repair of facilities under a commuter rail service program

83

provided by the state or other governmental entity. The revenue

84

generated by the local surcharge in each county shall be

85

redistributed to the transportation authority of that county. As

86

used in this subsection, "proceeds" of the local surcharge means

87

all funds collected and received by the department under this

88

subsection, including interest and penalties on delinquent

89

surcharges.

90

     (4)(3)(a) Except as provided in this section, the

91

department shall administer, collect, and enforce the surcharge

92

and local surcharge as provided in this chapter.

93

     (b)  The department shall require dealers to report

94

surcharge collections according to the county to which the

95

surcharge and local surcharge was attributed. For purposes of

96

this section, the surcharge and local surcharge shall be

97

attributed to the county where the rental agreement was entered

98

into.

99

     (c) Dealers who collect a the rental car surcharge shall

100

report to the department all surcharge and local surcharge

101

revenues attributed to the county where the rental agreement was

102

entered into on a timely filed return for each required reporting

103

period. The provisions of this chapter which apply to interest

104

and penalties on delinquent taxes shall apply to the surcharge

105

and local surcharge. The surcharge and local surcharge shall not

106

be included in the calculation of estimated taxes pursuant to s.

107

212.11. The dealer's credit provided in s. 212.12 shall not apply

108

to any amount collected under this section.

109

     (5)(4) The surcharge and any local surcharge imposed by

110

this section does not apply to a motor vehicle provided at no

111

charge to a person whose motor vehicle is being repaired,

112

adjusted, or serviced by the entity providing the replacement

113

motor vehicle.

114

115

================ T I T L E  A M E N D M E N T ================

116

And the title is amended as follows:

117

     Delete lines 2-5

118

and insert:

119

An act relating to discretionary charges by counties;

120

amending s. 212.055, F.S.; renaming the charter county

121

transit system surtax; expanding the eligibility to levy

122

the surtax to all charter counties; amending s. 212.0606,

123

F.S.; providing for the imposition by countywide

124

referendum of an additional surcharge on the lease or

125

rental of a motor vehicle; providing the proceeds of the

126

surcharge to be transferred to the Local Option Fuel Tax

127

Trust Fund and used for the construction and maintenance

128

of commuter rail service facilities; providing an

129

effective date.

5/1/2008  7:46:00 PM     31-09480-08