Florida Senate - 2008 SENATOR AMENDMENT
Bill No. CS for CS for CS for SB 1978
745490
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.