Florida Senate - 2016                                     SB 786
       
       
        
       By Senator Sachs
       
       
       
       
       
       34-00469-16                                            2016786__
    1                        A bill to be entitled                      
    2         An act relating to electric vehicles; creating part VI
    3         of ch. 206, F.S.; creating s. 206.999, F.S.; directing
    4         the Southern States Energy Board and Office of Energy
    5         within the Department of Agriculture and Consumer
    6         Services to develop and administer a program to assess
    7         mileage-based user taxes for battery electric
    8         vehicles; requiring the board and the office to create
    9         an auditing and reconciliation mechanism for mileage
   10         based user taxes by a certain date; amending s.
   11         212.08, F.S.; providing a sales and lease tax
   12         exemption for electric vehicles and a sales tax
   13         exemption for electric vehicle replacement batteries;
   14         providing for future repeal; amending s. 553.886,
   15         F.S.; requiring the Florida Building Code to
   16         incorporate statewide building standards for electric
   17         vehicle supply equipment installation; amending ss.
   18         718.106, 719.105, and 720.3035, F.S.; creating a right
   19         for owners of condominium units, cooperative units,
   20         and parcels in homeowners’ associations, respectively,
   21         to install and use electric vehicle supply equipment;
   22         prescribing rights and duties of owners and
   23         associations; providing an effective date.
   24          
   25  Be It Enacted by the Legislature of the State of Florida:
   26  
   27         Section 1. Part VI of chapter 206, Florida Statutes,
   28  consisting of section 206.999, Florida Statutes, to be entitled
   29  Electric Vehicles, is created.
   30         Section 2. Section 206.999, Florida Statutes, is created to
   31  read:
   32         206.999 Renewable energy user tax.—The Office of Energy
   33  within the Department of Agriculture and Consumer Services, in
   34  consultation with the Southern States Energy Board, shall
   35  develop and administer a renewable energy user tax program to
   36  establish a stable source of funding for road infrastructure. In
   37  implementing the program, the board and office shall conduct
   38  feasibility studies and a comprehensive system trial. The
   39  studies must evaluate the equity and efficiency of methods for
   40  calculating vehicle miles traveled in order to assess a mileage
   41  based user tax for battery-powered electric vehicles, including
   42  hybrid electric vehicles, and must address related privacy
   43  concerns. By January 1, 2019, the board and office shall create
   44  an administrative mechanism for auditing and reconciling
   45  mileage-based user taxes for electric vehicles using Global
   46  Positioning System devices or on-board diagnostics and smart
   47  charging software.
   48         Section 3. Paragraph (ooo) is added to subsection (7) of
   49  section 212.08, Florida Statutes, to read:
   50         212.08 Sales, rental, use, consumption, distribution, and
   51  storage tax; specified exemptions.—The sale at retail, the
   52  rental, the use, the consumption, the distribution, and the
   53  storage to be used or consumed in this state of the following
   54  are hereby specifically exempt from the tax imposed by this
   55  chapter.
   56         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   57  entity by this chapter do not inure to any transaction that is
   58  otherwise taxable under this chapter when payment is made by a
   59  representative or employee of the entity by any means,
   60  including, but not limited to, cash, check, or credit card, even
   61  when that representative or employee is subsequently reimbursed
   62  by the entity. In addition, exemptions provided to any entity by
   63  this subsection do not inure to any transaction that is
   64  otherwise taxable under this chapter unless the entity has
   65  obtained a sales tax exemption certificate from the department
   66  or the entity obtains or provides other documentation as
   67  required by the department. Eligible purchases or leases made
   68  with such a certificate must be in strict compliance with this
   69  subsection and departmental rules, and any person who makes an
   70  exempt purchase with a certificate that is not in strict
   71  compliance with this subsection and the rules is liable for and
   72  shall pay the tax. The department may adopt rules to administer
   73  this subsection.
   74         (ooo)Electric vehicles.
   75         1. The sale or lease of plug-in electric vehicles, plug-in
   76  hybrid electric vehicles, and hybrid electric vehicles is exempt
   77  from the tax imposed by this chapter.
   78         2. The sale of replacement batteries for plug-in electric
   79  vehicles, plug-in hybrid electric vehicles, and hybrid electric
   80  vehicles is exempt from the tax imposed by this chapter.
   81  
   82  This paragraph is repealed December 31, 2021.
   83         Section 4. Section 553.886, Florida Statutes, is amended to
   84  read:
   85         553.886 Energy efficiency technologies.—The provisions of
   86  the Florida Building Code must facilitate and promote the use of
   87  cost-effective energy conservation, energy-demand management,
   88  and renewable energy technologies in buildings and must
   89  incorporate statewide building standards for electric vehicle
   90  supply equipment installation in parking spaces at multifamily
   91  dwellings and nonresidential developments.
   92         Section 5. Present paragraph (e) of subsection (2) of
   93  section 718.106, Florida Statutes, is redesignated as paragraph
   94  (f), and a new paragraph (e) is added to that subsection, to
   95  read:
   96         718.106 Condominium parcels; appurtenances; possession and
   97  enjoyment.—
   98         (2) There shall pass with a unit, as appurtenances thereto:
   99         (e)The right to install and use electric vehicle supply
  100  equipment in a unit owner’s designated parking space.
  101         1. The unit owner:
  102         a. Must provide notice to the association and agree in
  103  writing to comply with applicable architectural standards.
  104         b. Must engage a licensed contractor for equipment
  105  installation.
  106         c. Is responsible for the cost of installation,
  107  maintenance, repair, removal, and replacement of the electric
  108  vehicle supply equipment in the unit owner’s parking space. The
  109  unit owner and each successive unit owner is responsible for any
  110  damage to the electric vehicle supply equipment or surrounding
  111  area resulting from such activities.
  112         d. Must provide the association a certificate of insurance
  113  and maintain a $1 million umbrella liability insurance policy
  114  naming the association as an additional insured entity under the
  115  policy.
  116         e. Is responsible for the cost of electricity associated
  117  with the electric vehicle supply equipment.
  118         2. The association:
  119         a. Must expeditiously process a unit owner’s notice of a
  120  proposed installation.
  121         b. May place reasonable restrictions on electric vehicle
  122  supply equipment which do not significantly increase the cost of
  123  the electric vehicle supply equipment or significantly decrease
  124  its efficiency or performance.
  125         c. May install electric vehicle supply equipment in a
  126  common area for use by all members of the association. The
  127  association shall develop terms of use for electric vehicle
  128  supply equipment installed in a common area.
  129         Section 6.  Present paragraph (e) of subsection (1) of
  130  section 719.105, Florida Statutes, is redesignated as paragraph
  131  (f), and a new paragraph (e) is added to that subsection, to
  132  read:
  133         719.105 Cooperative parcels; appurtenances; possession and
  134  enjoyment.—
  135         (1) Each cooperative parcel has, as appurtenances thereto:
  136         (e)The right to install and use electric vehicle supply
  137  equipment in a unit owner’s designated parking space.
  138         1. The unit owner:
  139         a. Must obtain appropriate approvals from the association
  140  and agree in writing to comply with applicable architectural
  141  standards.
  142         b. Must engage a licensed contractor for equipment
  143  installation.
  144         c. Is responsible for the cost of installation,
  145  maintenance, repair, removal, and replacement of the electric
  146  vehicle supply equipment in the unit owner’s parking space.
  147         d. Must provide the association a certificate of insurance
  148  and maintain a $1 million umbrella liability insurance policy
  149  naming the association as an additional insured entity under the
  150  policy. The unit owner and each successive unit owner is
  151  responsible for resulting damage to the electric vehicle supply
  152  equipment or surrounding area.
  153         e. Is responsible for the cost of electricity usage
  154  associated with the electric vehicle supply equipment.
  155         2. The association:
  156         a. Must expeditiously process a unit owner’s request for
  157  approval.
  158         b. May place reasonable restrictions on electric vehicle
  159  supply equipment which do not significantly increase the cost of
  160  the electric vehicle supply equipment or significantly decrease
  161  its efficiency or performance.
  162         c. May install electric vehicle supply equipment in a
  163  common area for use by all members of the association. The
  164  association shall develop terms of use for electric vehicle
  165  supply equipment installed in a common area.
  166         Section 7. Subsection (6) is added to section 720.3035,
  167  Florida Statutes, to read:
  168         720.3035 Architectural control covenants; parcel owner
  169  improvements; rights and privileges.—
  170         (6) Each parcel owner may install and use electric vehicle
  171  supply equipment on the parcel owner’s parcel.
  172         (a)The parcel owner:
  173         1. Must obtain appropriate approvals from the association
  174  and agree in writing to comply with applicable architectural
  175  standards.
  176         2. Must engage a licensed contractor for equipment
  177  installation.
  178         3. Is responsible for the cost of installation,
  179  maintenance, repair, removal, and replacement of the electric
  180  vehicle supply equipment on the parcel owner’s parcel.
  181         4. Must provide the association a certificate of insurance
  182  and maintain a $1 million umbrella liability insurance policy
  183  naming the association as an additional insured entity under the
  184  policy. The parcel owner and each successive parcel owner is
  185  responsible for resulting damage to the electric vehicle supply
  186  equipment or surrounding area.
  187         5. Is responsible for the cost of electricity usage
  188  associated with the electric vehicle supply equipment.
  189         (b) The association:
  190         1. Must expeditiously process a parcel owner’s request for
  191  approval.
  192         2. May place reasonable restrictions on electric vehicle
  193  supply equipment which do not significantly increase the cost of
  194  the electric vehicle supply equipment or significantly decrease
  195  its efficiency or performance.
  196         3. May install electric vehicle supply equipment in a
  197  common area for use by all members of the association. The
  198  association shall develop terms of use for electric vehicle
  199  supply equipment installed in a common area.
  200         Section 8. This act shall take effect July 1, 2016.