Florida Senate - 2008 SENATOR AMENDMENT

Bill No. CS for CS for CS for SB 1978

745490

CHAMBER ACTION

Senate

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House



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Senator Geller moved the following substitute for amendment

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(851628):

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     Senate Amendment (with title amendments)

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     Delete line(s) 3066-3372

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and insert:

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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 such 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 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 1 year. The effective date for any county to

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impose the surcharge shall be January 1 following the year in

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which the ordinance was approved by referendum. A local surcharge

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may not terminate on a date other than December 31.

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

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report surcharge collections by county, as required by paragraph

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

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Solid Waste Management Trust Fund and transferred to the Local

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

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surcharge collection accounts. The department shall distribute

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

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distribution factor determined for each county that levies a

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surcharge based on the county's latest official population as

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

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funds in the account and available 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 pursuant to

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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 any local surcharge imposed by

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

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charge to a person whose motor vehicle is being repaired,

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adjusted, or serviced by the entity providing the replacement

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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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     Delete line(s) 279-298

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and insert:

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service facilities; authorizing the expenditure of public

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funds

5/1/2008  11:09:00 AM     31-09404-08

CODING: Words stricken are deletions; words underlined are additions.