Florida Senate - 2012 COMMITTEE AMENDMENT
Bill No. SB 1392
Barcode 907828
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
01/27/2012 .
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The Committee on Transportation (Benacquisto) recommended the
following:
1 Senate Amendment (with title amendment)
2
3 Delete everything after the enacting clause
4 and insert:
5 Section 1. Paragraph (hhh) is added to subsection (7) of
6 section 212.08, Florida Statutes, to read:
7 212.08 Sales, rental, use, consumption, distribution, and
8 storage tax; specified exemptions.—The sale at retail, the
9 rental, the use, the consumption, the distribution, and the
10 storage to be used or consumed in this state of the following
11 are hereby specifically exempt from the tax imposed by this
12 chapter.
13 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
14 entity by this chapter do not inure to any transaction that is
15 otherwise taxable under this chapter when payment is made by a
16 representative or employee of the entity by any means,
17 including, but not limited to, cash, check, or credit card, even
18 when that representative or employee is subsequently reimbursed
19 by the entity. In addition, exemptions provided to any entity by
20 this subsection do not inure to any transaction that is
21 otherwise taxable under this chapter unless the entity has
22 obtained a sales tax exemption certificate from the department
23 or the entity obtains or provides other documentation as
24 required by the department. Eligible purchases or leases made
25 with such a certificate must be in strict compliance with this
26 subsection and departmental rules, and any person who makes an
27 exempt purchase with a certificate that is not in strict
28 compliance with this subsection and the rules is liable for and
29 shall pay the tax. The department may adopt rules to administer
30 this subsection.
31 (hhh) Accessible vehicles.—The sale or lease of accessible
32 taxicabs is exempt from the tax imposed by this chapter. As used
33 in this paragraph, the term “accessible taxicab” means a
34 chauffer driven taxi, limousine, sedan, van, or other passenger
35 vehicle where the operator and the motor vehicle are hired and
36 used for the transportation of persons for compensation, and
37 which transports eight passengers or fewer and is equipped with
38 a lift or ramp designed specifically to transport physically
39 disabled persons or contains any other device designed to permit
40 access to and enable the transportation of physically disabled
41 persons, including persons who use wheelchairs, motorized
42 wheelchairs, or similar mobility aids; complies with the
43 accessibility requirements of the Americans with Disabilities
44 Act of 1990, 49 C.F.R., ss. 38.23, 38.25, and 38.31, as amended,
45 whether or not such regulations would apply under federal law;
46 and meets all applicable federal motor vehicle safety standards
47 and regulations adopted thereunder. If such equipment is
48 installed through an aftermarket conversion of a stock vehicle,
49 only the value of the conversion is exempt from the tax imposed
50 by this chapter.
51 Section 2. (1) The Office of Program Policy Analysis and
52 Government Accountability shall conduct a study to determine the
53 availability of accessible taxicabs operating in metropolitan
54 and tourist destination areas, including, but not limited, to
55 Miami-Dade, Broward, Palm Beach, Orange, Hillsborough, Duval,
56 Lee, Escambia, and Volusia Counties.
57 (2) Specifically, the Office of Program Policy Analysis and
58 Government Accountability shall collect the following
59 information:
60 (a) The number of accessible taxicabs available in the
61 counties being studied, including the total percentage of
62 accessible cabs relative to the entire fleet of taxicabs.
63 (b) The availability of accessible taxicabs at airports and
64 seaports, including average wait times for passengers needing
65 such vehicles.
66 (c) Statements from persons who work with disabled and
67 senior communities regarding the availability of accessible
68 taxicabs for use in everyday life, such as access to grocery
69 stores, doctor offices, and recreational activities, along with
70 the availability of accessible vehicles when traveling
71 throughout the state.
72 (d) A synopsis of any recent court decisions related to
73 availability of accessible taxicabs and the potential effect of
74 such decisions on persons desiring accessible vehicles in this
75 state.
76 (e) Information relating to how major cities in Florida
77 compare to other cities around the country in terms of the
78 operation and regulation of accessible and available taxicabs,
79 including Washington, D.C., Chicago, New York City, Atlanta, and
80 Philadelphia.
81 (f) Information concerning cooperative agreements in this
82 state between smaller taxi vendors and larger taxi vendors who
83 act as partners to satisfy demand for accessible transportation.
84 (3) The Office of Program Policy Analysis and Government
85 Accountability shall issue a final report and present
86 recommendations to the Legislature for planning and providing
87 funding for the provision of accessible vehicles. The report
88 shall be submitted to the President of the Senate and the
89 Speaker of the House of Representatives by February 1, 2013.
90 Section 3. This act shall take effect July 1, 2012.
91
92 ================= T I T L E A M E N D M E N T ================
93 And the title is amended as follows:
94
95 Delete everything before the enacting clause
96 and insert:
97 A bill to be entitled
98 An act relating to transportation accessibility;
99 amending s. 212.08, F.S.; providing a tax exemption
100 for the sale or lease of accessible vehicles;
101 providing a definition; requiring the Office of
102 Program Policy Analysis and Government Accountability
103 to conduct a study to determine the availability of
104 accessible taxicabs operating in metropolitan and
105 tourist destination areas of the state; describing the
106 information to be collected in the study; requiring
107 the Office of Program Policy Analysis and Government
108 Accountability to include in its final report
109 recommendations for consideration by the Legislature;
110 providing an effective date.