Florida Senate - 2021                        COMMITTEE AMENDMENT
       Bill No. CS for SB 566
       
       
       
       
       
       
                                Ì782632%Î782632                         
       
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  04/20/2021           .                                
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       The Committee on Appropriations (Perry) recommended the
       following:
       
    1         Senate Amendment (with title amendment)
    2  
    3         Delete lines 80 - 223
    4  and insert:
    5         c.If the motor vehicle is rented through a peer-to-peer
    6  car-sharing program, the peer-to-peer car-sharing program shall
    7  collect and remit the applicable tax due in connection with the
    8  rental.
    9         2. Except as provided in subparagraph 3., for the lease or
   10  rental of a motor vehicle for a period of not less than 12
   11  months, sales tax is due on the lease or rental payments if the
   12  vehicle is registered in this state; provided, however, that no
   13  tax shall be due if the taxpayer documents use of the motor
   14  vehicle outside this state and tax is being paid on the lease or
   15  rental payments in another state.
   16         3. The tax imposed by this chapter does not apply to the
   17  lease or rental of a commercial motor vehicle as defined in s.
   18  316.003(13)(a) to one lessee or rentee for a period of not less
   19  than 12 months when tax was paid on the purchase price of such
   20  vehicle by the lessor. To the extent tax was paid with respect
   21  to the purchase of such vehicle in another state, territory of
   22  the United States, or the District of Columbia, the Florida tax
   23  payable shall be reduced in accordance with the provisions of s.
   24  212.06(7). This subparagraph shall only be available when the
   25  lease or rental of such property is an established business or
   26  part of an established business or the same is incidental or
   27  germane to such business.
   28         Section 2. Section 212.0606, Florida Statutes, is amended
   29  to read:
   30         212.0606 Rental car surcharge.—
   31         (1) As used in this section, the term:
   32         (a)“Car-sharing service” means a membership-based
   33  organization or business, or division thereof, which requires
   34  the payment of an application fee or a membership fee and
   35  provides member access to motor vehicles:
   36         1.Only at locations that are not staffed by car-sharing
   37  service personnel employed solely for the purpose of interacting
   38  with car-sharing service members;
   39         2.Twenty-four hours per day, 7 days per week;
   40         3.Only through automated means, including, but not limited
   41  to, a smartphone application or an electronic membership card;
   42         4.On an hourly basis or for a shorter increment of time;
   43         5.Without a separate fee for refueling the motor vehicle;
   44         6.Without a separate fee for minimum financial
   45  responsibility liability insurance; and
   46         7.Owned or controlled by the car-sharing service or its
   47  affiliates.
   48         (b)“Motor vehicle rental company” means an entity that is
   49  in the business of providing, for financial consideration, motor
   50  vehicles to the public under a rental agreement.
   51         (c)“Peer-to-peer car-sharing program” has the same meaning
   52  as in s. 627.7483(1).
   53         (2) Except as provided in subsections (3) and (4)
   54  subsection (2), a surcharge of $2 per day or any part of a day
   55  is imposed upon the lease or rental by a motor vehicle rental
   56  company of a motor vehicle that is licensed for hire and
   57  designed to carry fewer than nine passengers, regardless of
   58  whether the motor vehicle is licensed in this state, for
   59  financial consideration and without transfer of the title of the
   60  motor vehicle. The surcharge is imposed regardless of whether
   61  the lease or rental occurs in person or through digital means.
   62  The surcharge applies to only the first 30 days of the term of a
   63  lease or rental and must be collected by the motor vehicle
   64  rental company. The surcharge is subject to all applicable taxes
   65  imposed by this chapter.
   66         (3)A surcharge of $1 per day or any part of a day is
   67  imposed upon each peer-to-peer car-sharing program agreement
   68  involving a shared vehicle that is registered in this state and
   69  designed to carry fewer than nine passengers for financial
   70  consideration and without transfer of the title of the shared
   71  vehicle. If the duration of the car-sharing period for a peer
   72  to-peer car-sharing program agreement subject to the surcharge
   73  established pursuant to this section is less than 24 hours, the
   74  applicable surcharge will be $1 per usage. The surcharge applies
   75  to the first 30 days only of a car-sharing period for any peer
   76  to-peer car-sharing program agreement to which the surcharge
   77  applies and must be collected by the peer-to-peer car-sharing
   78  program. The surcharge is subject to all applicable taxes
   79  imposed by this chapter.
   80         (4)(2) A member of a car-sharing service who uses a motor
   81  vehicle as described in subsection (2) (1) for less than 24
   82  hours pursuant to an agreement with the car-sharing service
   83  shall pay a surcharge of $1 per usage. A member of a car-sharing
   84  service who uses the same motor vehicle for 24 hours or more
   85  shall pay a surcharge of $2 per day or any part of a day as
   86  provided in subsection (2) (1). The car-sharing service shall
   87  collect the surcharge For purposes of this subsection, the term
   88  “car-sharing service” means a membership-based organization or
   89  business, or division thereof, which requires the payment of an
   90  application or membership fee and provides member access to
   91  motor vehicles:
   92         (a)Only at locations that are not staffed by car-sharing
   93  service personnel employed solely for the purpose of interacting
   94  with car-sharing service members;
   95         (b)Twenty-four hours per day, 7 days per week;
   96         (c)Only through automated means, including, but not
   97  limited to, smartphone applications or electronic membership
   98  cards;
   99         (d)On an hourly basis or for a shorter increment of time;
  100         (e)Without a separate fee for refueling the motor vehicle;
  101         (f)Without a separate fee for minimum financial
  102  responsibility liability insurance; and
  103         (g)Owned or controlled by the car-sharing service or its
  104  affiliates. The surcharge imposed under this subsection does not
  105  apply to the lease, rental, or use of a motor vehicle from a
  106  location owned, operated, or leased by or for the benefit of an
  107  airport or airport authority.
  108         (5)(a)(3)(a) Notwithstanding s. 212.20, and less the costs
  109  of administration, 80 percent of the proceeds of this surcharge
  110  shall be deposited in the State Transportation Trust Fund, 15.75
  111  percent of the proceeds of this surcharge shall be deposited in
  112  the Tourism Promotional Trust Fund created in s. 288.122, and
  113  4.25 percent of the proceeds of this surcharge shall be
  114  deposited in the Florida International Trade and Promotion Trust
  115  Fund. For the purposes of this subsection, the term “proceeds of
  116  this surchargeof the surcharge means all funds collected and
  117  received by the department under this section, including
  118  interest and penalties on delinquent surcharges. The department
  119  shall provide the Department of Transportation rental car
  120  surcharge revenue information for the previous state fiscal year
  121  by September 1 of each year.
  122         (b) Notwithstanding any other provision of law, the
  123  proceeds deposited in the State Transportation Trust Fund shall
  124  be allocated on an annual basis in the Department of
  125  Transportation’s work program to each department district,
  126  except the Turnpike District. The amount allocated to each
  127  district shall be based on the amount of proceeds attributed to
  128  the counties within each respective district.
  129         (6)(a)(4) Except as provided in this section, the
  130  department shall administer, collect, and enforce the surcharges
  131  surcharge as provided in this chapter.
  132         (b)(a) The department shall require a dealer dealers to
  133  report surcharge collections according to the county to which
  134  the surcharge was attributed. For purposes of this section, the
  135  surcharge shall be attributed to the county in which where the
  136  rental agreement was entered into, except that, for peer-to-peer
  137  car-sharing, the surcharge shall be attributable to the county
  138  corresponding to the location of the motor vehicle at the car
  139  sharing start time.
  140         (c)(b)A dealer that
  141  
  142  ================= T I T L E  A M E N D M E N T ================
  143  And the title is amended as follows:
  144         Delete lines 6 - 12
  145  and insert:
  146         programs; requiring peer-to-peer car-sharing programs
  147         to collect and remit the applicable sales tax;
  148         amending s. 212.0606, F.S.; defining terms; specifying
  149         the applicable surcharge on motor vehicle leases and
  150         rentals by motor vehicle rental companies; specifying
  151         applicability of the surcharge; requiring motor
  152         vehicle rental companies to collect specified
  153         surcharges; specifying the applicable rental car
  154         surcharge on peer-to-peer car-sharing program
  155         agreements involving shared vehicles; specifying
  156         applicability of the surcharge; requiring peer-to-peer
  157         car-sharing programs to collect specified surcharges;
  158         requiring car-sharing services to collect specified
  159         surcharges; defining the term “proceeds of this
  160         surcharge”, rather than “proceeds of the surcharge”;
  161         providing that the surcharge for peer-to-peer car
  162         sharing is attributable to the county corresponding to
  163         the location of the motor vehicle at the car-sharing
  164         start time; requiring a dealer to report collected
  165         surcharge revenue accordingly; providing an exception;
  166         providing for application of a surcharge to a shared
  167         vehicle; creating s.