Florida Senate - 2025 COMMITTEE AMENDMENT
Bill No. SB 1290
Ì854786[Î854786
LEGISLATIVE ACTION
Senate . House
Comm: RCS .
03/19/2025 .
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The Committee on Transportation (Collins) recommended the
following:
1 Senate Amendment
2
3 Delete lines 321 - 716
4 and insert:
5 (a) If annual filing, the due date is January 31. shall be
6 July 1;
7 (b) If semiannual filing, the due dates are shall be
8 January 31 1 and July 31.1; or
9 (c) If quarterly filing, the due dates are shall be January
10 31 1, April 30 1, July 31 1, and October 31 1.
11 (2) The amount of fuel used in the propulsion of any
12 qualified commercial motor vehicle within this state may be
13 calculated, if the motor carrier maintains adequate records, by
14 applying total interstate vehicular consumption of all diesel
15 fuel and motor fuel used as related to total miles traveled and
16 applying such rate to total miles traveled within this state. In
17 the absence of adequate documentation by the motor carrier, the
18 department may adopt is authorized to promulgate rules
19 converting miles driven to gallons used.
20 (3) For the purpose of computing the carrier’s liability
21 for the fuel road privilege tax, the total gallons of fuel used
22 in the propulsion of any qualified commercial motor vehicle in
23 this state shall be multiplied by the rates provided in parts I,
24 II, and IV of chapter 206. From the sum determined by this
25 calculation, there shall be allowed a credit equal to the amount
26 of the tax per gallon under parts I, II, and IV of chapter 206
27 for each gallon of fuel purchased in this state during the
28 reporting period when the diesel fuel or motor fuel tax was paid
29 at the time of purchase. If the tax paid under parts I, II, and
30 IV of chapter 206 exceeds the total tax due under this chapter,
31 the excess may be allowed as a credit against future tax
32 payments, until the credit is fully offset or until eight
33 calendar quarters shall have passed since the end of the
34 calendar quarter in which the credit accrued, whichever occurs
35 first. A refund may be made for this credit provided it exceeds
36 $10.
37 (4) The department may adopt is authorized to promulgate
38 the necessary rules to provide for an adequate bond from each
39 motor carrier to ensure payment of taxes required under this
40 chapter.
41 (5) Beginning October 1, 2025, except as otherwise
42 authorized by the department, all returns must be submitted
43 electronically through an online system prescribed by the
44 department.
45 Section 6. Section 207.007, Florida Statutes, is amended to
46 read:
47 207.007 Offenses; penalties and interest.—
48 (1) If any motor carrier licensed registered under this
49 chapter fails to file a return or and pay any tax liability
50 under this chapter within the time required hereunder, the
51 department may impose a delinquency penalty of $50 or 10 percent
52 of the delinquent taxes due, whichever is greater, if the
53 failure is for not more than 30 days, with an additional 10
54 percent penalty for each additional 30 days, or fraction
55 thereof, during the time which the failure continues, not to
56 exceed a total penalty of 100 percent in the aggregate. However,
57 the penalty may not be less than $50.
58 (2) In addition to any other penalties, any delinquent tax
59 shall bear interest in accordance with the International Fuel
60 Tax Agreement at the rate of 1 percent per month, or fraction
61 thereof, calculated from the date the tax was due. If the
62 department enters into a cooperative reciprocal agreement under
63 the provisions of s. 207.0281, the department shall collect and
64 distribute all interest due to other jurisdictions at the same
65 rate as if such interest were due to the state.
66 (3) Any person who:
67 (a) Willfully refuses or neglects to make any statement,
68 report, or return required by the provisions of this chapter;
69 (b) Knowingly makes, or assists any other person in making,
70 a false statement in a return or report, or in connection with
71 an application for licensure registration under this chapter, or
72 in connection with an audit; or
73 (c) Counterfeits, alters, manufactures, or sells fuel tax
74 licenses, fuel tax decals, or temporary fuel-use permits without
75 first having obtained the department’s permission in writing; or
76 (d) Violates any of the provisions of this chapter, a
77 penalty for which is not otherwise provided,
78
79 commits is guilty of a felony of the third degree, punishable as
80 provided in s. 775.082, s. 775.083, or s. 775.084. In addition,
81 the department may revoke or suspend the licensure and
82 registration privileges under ss. 207.004 and 320.02 of the
83 violator. Each day or part thereof during which a person
84 operates or causes to be operated a qualified commercial motor
85 vehicle without being the holder of fuel tax decals an
86 identifying device or having a valid temporary fuel-use or
87 driveaway permit as required by this chapter constitutes a
88 separate offense within the meaning of this section. In addition
89 to the penalty imposed by this section, the defendant is shall
90 be required to pay all taxes, interest, and penalties due to the
91 state.
92 Section 7. Section 207.008, Florida Statutes, is amended to
93 read:
94 207.008 Retention of records by motor carrier.—Each
95 licensed registered motor carrier shall maintain and keep
96 pertinent records and papers as may be required by the
97 department for the reasonable administration of this chapter and
98 shall preserve the records upon which each quarterly tax return
99 is based for 4 years following the due date or filing date of
100 the return, whichever is later.
101 Section 8. Subsection (3) of section 207.011, Florida
102 Statutes, is amended to read:
103 207.011 Inspection of records; hearings; forms; rules.—
104 (3) The department, or any authorized agent thereof, is
105 authorized to examine the records, books, papers, and equipment
106 of any motor carrier, any retail dealer of motor diesel fuels,
107 and any wholesale distributor of diesel fuels or motor fuels
108 which that are deemed necessary to verify the truth and accuracy
109 of any statement, or report, or return and ascertain whether the
110 tax imposed by this chapter has been paid.
111 Section 9. Section 207.013, Florida Statutes, is amended to
112 read:
113 207.013 Suits for collection of unpaid taxes, penalties,
114 and interest.—Upon demand of the department, the Department of
115 Legal Affairs or the state attorney for a judicial circuit shall
116 bring appropriate actions, in the name of the state or in the
117 name of the Department of Highway Safety and Motor Vehicles in
118 the capacity of its office, for the recovery of taxes,
119 penalties, and interest due under this chapter; and judgment
120 shall be rendered for the amount so found to be due together
121 with costs. However, if it is shall be found as a fact that such
122 claim for, or grant of, an exemption or credit was willful on
123 the part of any motor carrier, retail dealer, or distributor of
124 diesel fuel or motor fuel, judgment must shall be rendered for
125 double the amount of the tax found to be due with costs. The
126 department may employ an attorney at law to institute and
127 prosecute proper proceedings to enforce payment of the taxes,
128 penalties, and interest provided for by this chapter and may fix
129 the compensation for the services of such attorney at law.
130 Section 10. Subsection (3) of section 207.014, Florida
131 Statutes, is amended to read:
132 207.014 Departmental warrant for collection of unpaid
133 taxes.—
134 (3) In the event there is a contest or claim of any kind
135 with reference to the property levied upon or the amount of
136 taxes, costs, or penalties due, such contest or claim must shall
137 be tried in the circuit court in and for the county in which the
138 warrant was executed, as nearly as may be in the same manner and
139 means as such contest or claim would have been tried in such
140 court had the warrant originally issued upon a judgment rendered
141 by such court. The warrant issued as provided in this section
142 constitutes shall constitute prima facie evidence of the amount
143 of taxes, interest, and penalties due to the state by the motor
144 carrier; and the burden of proof is shall be upon the motor
145 carrier, retail dealer, or distributor of diesel fuel or motor
146 fuel to show that the amounts or penalties were incorrect.
147 Section 11. Subsection (1) of section 207.019, Florida
148 Statutes, is amended to read:
149 207.019 Discontinuance or transfer of business; change of
150 address.—
151 (1) Whenever a person ceases to engage in business as a
152 motor carrier within this the state by reason of the
153 discontinuance, sale, or transfer of the business of such
154 person, he or she shall notify the department in writing at
155 least 10 days before prior to the time the discontinuance, sale,
156 or transfer takes effect. Such notice must shall give the date
157 of discontinuance and, in the event of a sale or transfer of the
158 business, the date thereof and the name and address of the
159 purchaser or transferee. All diesel fuel or motor fuel use taxes
160 shall become due and payable concurrently with such
161 discontinuance, sale, or transfer; and any such person shall,
162 concurrently with such discontinuance, sale, or transfer, make a
163 report and, pay all such taxes, interest, and penalties. The
164 person shall immediately destroy the fuel tax decals and notify
165 the department by letter of such destruction and of the number
166 of the fuel tax decals that have been destroyed, and surrender
167 to the department the registration issued to such person.
168 Section 12. Subsections (1) and (3) of section 207.023,
169 Florida Statutes, are amended to read:
170 207.023 Authority to inspect vehicles, make arrests, seize
171 property, and execute warrants.—
172 (1) As a part of their responsibility when inspecting
173 qualified motor commercial vehicles, the Department of Highway
174 Safety and Motor Vehicles, the Department of Agriculture and
175 Consumer Services, and the Department of Transportation shall
176 ensure that all vehicles are properly qualified under the
177 provisions of this chapter.
178 (3) Qualified Commercial motor vehicles owned or operated
179 by any motor carrier who refuses to comply with this chapter may
180 be seized by authorized agents or employees of the Department of
181 Highway Safety and Motor Vehicles, the Department of Agriculture
182 and Consumer Services, or the Department of Transportation; or
183 authorized agents and employees of any of these departments also
184 may seize property as set out in ss. 206.205, 206.21, and
185 206.215. Upon such seizure, the property must shall be
186 surrendered without delay to the sheriff of the county where the
187 property was seized for further proceedings.
188 Section 13. Subsections (1) and (6) of section 207.0281,
189 Florida Statutes, are amended to read:
190 207.0281 Registration; cooperative reciprocal agreements
191 between states.—
192 (1) The Department of Highway Safety and Motor Vehicles may
193 enter into a cooperative reciprocal agreement, including, but
194 not limited to, the International Fuel Tax fuel-tax Agreement,
195 with another state or group of states for the administration of
196 the tax imposed by this chapter. An agreement arrangement,
197 declaration, or amendment is not effective until stated in
198 writing and filed with the Department of Highway Safety and
199 Motor Vehicles.
200 (6) This section and the contents of any reciprocal
201 agreement entered into under this section supersede all other
202 fuel-tax requirements of this chapter for qualified commercial
203 motor vehicles.
204 Section 14. Paragraph (aa) of subsection (7) of section
205 212.08, Florida Statutes, is amended to read:
206 212.08 Sales, rental, use, consumption, distribution, and
207 storage tax; specified exemptions.—The sale at retail, the
208 rental, the use, the consumption, the distribution, and the
209 storage to be used or consumed in this state of the following
210 are hereby specifically exempt from the tax imposed by this
211 chapter.
212 (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
213 entity by this chapter do not inure to any transaction that is
214 otherwise taxable under this chapter when payment is made by a
215 representative or employee of the entity by any means,
216 including, but not limited to, cash, check, or credit card, even
217 when that representative or employee is subsequently reimbursed
218 by the entity. In addition, exemptions provided to any entity by
219 this subsection do not inure to any transaction that is
220 otherwise taxable under this chapter unless the entity has
221 obtained a sales tax exemption certificate from the department
222 or the entity obtains or provides other documentation as
223 required by the department. Eligible purchases or leases made
224 with such a certificate must be in strict compliance with this
225 subsection and departmental rules, and any person who makes an
226 exempt purchase with a certificate that is not in strict
227 compliance with this subsection and the rules is liable for and
228 shall pay the tax. The department may adopt rules to administer
229 this subsection.
230 (aa) Certain commercial vehicles.—Also exempt is the sale,
231 lease, or rental of a qualified commercial motor vehicle as
232 defined in s. 207.002, when the following conditions are met:
233 1. The sale, lease, or rental occurs between two commonly
234 owned and controlled corporations;
235 2. Such vehicle was titled and registered in this state at
236 the time of the sale, lease, or rental; and
237 3. Florida sales tax was paid on the acquisition of such
238 vehicle by the seller, lessor, or renter.
239 Section 15. Subsection (1) of section 316.065, Florida
240 Statutes, is amended to read:
241 316.065 Crashes; reports; penalties.—
242 (1) The driver of a vehicle involved in a crash resulting
243 in injury to or death of any persons or damage to any vehicle or
244 other property in an apparent amount of at least $2,000 $500
245 shall immediately by the quickest means of communication give
246 notice of the crash to the local police department, if such
247 crash occurs within a municipality; otherwise, to the office of
248 the county sheriff or the nearest office or station of the
249 Florida Highway Patrol. A violation of this subsection is a
250 noncriminal traffic infraction, punishable as a nonmoving
251 violation as provided in chapter 318.
252 Section 16. Paragraph (a) of subsection (1) of section
253 318.15, Florida Statutes, is amended to read:
254 318.15 Failure to comply with civil penalty or to appear;
255 penalty.—
256 (1)(a) If a person fails to comply with the civil penalties
257 provided in s. 318.18 within the time period specified in s.
258 318.14(4), fails to enter into or comply with the terms of a
259 penalty payment plan with the clerk of the court in accordance
260 with ss. 318.14 and 28.246, fails to attend driver improvement
261 school, or fails to appear at a scheduled hearing, the clerk of
262 the court must notify the Department of Highway Safety and Motor
263 Vehicles of such failure within 10 days after such failure. Upon
264 receipt of such notice, the department must immediately issue an
265 order suspending the driver license and privilege to drive of
266 such person effective 20 days after the date the order of
267 suspension is provided mailed in accordance with s. 322.251(1),
268 (2), and (6). The order also must inform the person that he or
269 she may contact the clerk of the court to establish a payment
270 plan pursuant to s. 28.246(4) to make partial payments for
271 court-related fines, fees, service charges, and court costs. Any
272 such suspension of the driving privilege which has not been
273 reinstated, including a similar suspension imposed outside of
274 this state, must remain on the records of the department for a
275 period of 7 years from the date imposed and must be removed from
276 the records after the expiration of 7 years from the date it is
277 imposed. The department may not accept the resubmission of such
278 suspension.
279 Section 17. Subsection (2) of section 320.02, Florida
280 Statutes, is amended to read:
281 320.02 Registration required; application for registration;
282 forms.—
283 (2)(a) The application for registration must include the
284 street address of the owner’s permanent Florida residence or the
285 address of his or her permanent place of business in this state
286 and be accompanied by personal or business identification
287 information. If the vehicle is registered to an active duty
288 member of the United States Armed Forces who is a Florida
289 resident, the active duty member is not required to provide the
290 street address of a permanent Florida residence.
291 (b) An individual applicant must provide proof of address
292 satisfactory to the department and:
293 1. A valid REAL ID driver’s driver license or
294 identification card issued by this state or another state; or
295 2. A valid, unexpired United States passport; or
296 3. A valid, unexpired passport issued by another country
297 and an unexpired Form I-94 issued by the United States Bureau of
298 Customs and Border Protection.
299
300 For purposes of this paragraph, the term “REAL ID driver’s
301 license or identification card” has the same meaning as provided
302 in 6 C.F.R. s. 37.3.
303 (c) A business applicant must provide a federal employer
304 identification number, if applicable, or verification that the
305 business is authorized to conduct business in this the state, or
306 a Florida municipal or county business license or number.
307 1. If the owner does not have a permanent residence or
308 permanent place of business or if the owner’s permanent
309 residence or permanent place of business cannot be identified by
310 a street address, the application must include:
311 a. If the vehicle is registered to a business, the name and
312 street address of the permanent residence of an owner of the
313 business, an officer of the corporation, or an employee who is
314 in a supervisory position.
315 b. If the vehicle is registered to an individual, the name
316 and street address of the permanent residence of a close
317 relative or friend who is a resident of this state.
318 2. If the vehicle is registered to an active duty member of
319 the Armed Forces of the United States who is a Florida resident,
320 the active duty member is exempt from the requirement to provide
321 the street address of a permanent residence.
322 (d)(b) The department shall prescribe a form upon which
323 motor vehicle owners may record odometer readings when
324 registering their motor vehicles.
325 Section 18. Section 320.605, Florida Statutes, is amended
326 to read:
327 320.605 Legislative intent.—It is the intent of the
328 Legislature to protect the public health, safety, and welfare of
329 the citizens of the state by regulating the licensing of motor
330 vehicle dealers and manufacturers, maintaining competition,
331 providing consumer protection and fair trade, and providing
332 those residing in economically disadvantaged areas minorities
333 with opportunities for full participation as motor vehicle
334 dealers. Sections 320.61-320.70 are intended to apply solely to
335 the licensing of manufacturers, factory branches, distributors,
336 and importers and do not apply to non-motor-vehicle-related
337 businesses.
338 Section 19. Subsection (3) of section 320.63, Florida
339 Statutes, is amended to read:
340 320.63 Application for license; contents.—Any person
341 desiring to be licensed pursuant to ss. 320.60-320.70 shall make
342 application therefor to the department upon a form containing
343 such information as the department requires. The department
344 shall require, with such application or otherwise and from time
345 to time, all of the following, which information may be
346 considered by the department in determining the fitness of the
347 applicant or licensee to engage in the business for which the
348 applicant or licensee desires to be licensed:
349 (3)(a) From each manufacturer, distributor, or importer
350 which utilizes an identical blanket basic agreement for its
351 dealers or distributors in this state, which agreement comprises
352 all or any part of the applicant’s or licensee’s agreements with
353 motor vehicle dealers in this state, a copy of the written
354 agreement and all supplements thereto, together with a list of
355 the applicant’s or licensee’s authorized dealers or distributors
356 and their addresses. The applicant or licensee shall further
357 notify the department immediately of the appointment of any
358 additional dealer or distributor. The applicant or licensee
359 shall annually report to the department on its efforts to add
360 new minority dealer points in economically disadvantaged areas,
361 including difficulties encountered under ss. 320.61-320.70. For
362 purposes of this section “minority” shall have the same meaning
363 as that given it in the definition of “minority person” in s.
364 288.703. Not later than 60 days before the date a revision or
365 modification to a franchise agreement is offered uniformly to a
366 licensee’s motor vehicle dealers in this state, the licensee
367 shall notify the department of such revision, modification, or
368 addition to the franchise agreement on file with the department.
369 In no event may a franchise agreement, or any addendum or
370 supplement thereto, be offered to a motor vehicle dealer in this
371 state until the applicant or licensee files an affidavit with
372 the department acknowledging that the terms or provisions of the
373 agreement, or any related document, are not inconsistent with,
374 prohibited by, or contrary to the provisions contained in ss.
375 320.60-320.70. Any franchise agreement offered to a motor
376 vehicle dealer in this state must shall provide that all terms
377 and conditions in such agreement inconsistent with the law and
378 rules of this state are of no force and effect.
379 (b) For purposes of this subsection, the term “economically
380 disadvantaged area” means a defined geographic area within this
381 state in which at least one of the following conditions exists:
382 1. The per capita income for residents within the area is
383 less than 80 percent of the per capita income in this state.
384 2. The unemployment rate within the area was more than 1
385 percent over the unemployment rate for this state over the
386 previous 24 months.
387 Section 20. Subsection (2) of section 320.95, Florida
388 Statutes, is amended to read:
389 320.95 Transactions by electronic or telephonic means.—
390 (2) The department may collect e-mail electronic mail
391 addresses and use e-mail electronic mail in lieu of the United
392 States Postal Service as a method of notification for the
393 purpose of providing renewal notices.
394 Section 21. Subsection (44) of section 322.01, Florida
395 Statutes, is amended to read:
396 322.01 Definitions.—As used in this chapter:
397 (44) “Tank vehicle” means a vehicle that is designed to
398 transport any liquid or gaseous material within one or more
399 tanks that have an individual rated capacity that exceeds 119
400 gallons and an aggregate rated capacity of 1,000 gallons or more
401 and that are a tank either permanently or temporarily