Florida Senate - 2012 COMMITTEE AMENDMENT Bill No. CS for SB 1392 Barcode 207918 LEGISLATIVE ACTION Senate . House Comm: WD . 02/09/2012 . . . . ————————————————————————————————————————————————————————————————— ————————————————————————————————————————————————————————————————— The Committee on Budget Subcommittee on Finance and Tax (Norman) 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 chauffeur-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, in conjunction 53 with local governmental agencies responsible for regulating 54 taxicabs, if applicable, and local transportation service 55 providers, to determine the availability of accessible taxicabs 56 operating in metropolitan and tourist-destination areas. 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 and other accessible 61 vehicles that are available in the counties being studied, 62 including the total percentage of accessible taxicabs and other 63 accessible vehicles relative to the entire fleet of taxicabs. 64 (b) The availability of accessible taxicabs and other 65 accessible vehicles at airports and seaports, including the 66 average wait times for passengers needing such vehicles. 67 (c) A synopsis of any recent appellate court decisions 68 related to availability of accessible taxicabs and the potential 69 effect of such decisions on persons desiring accessible vehicles 70 in this state. 71 (d) How major cities in Florida compare to other cities 72 around the country of comparable population and demographics in 73 terms of the number of complaints filed with local regulators 74 regarding the unavailability of accessible taxicab service. 75 (e) Information concerning cooperative agreements in this 76 state between smaller taxi vendors and larger taxi vendors who 77 act as partners in order to satisfy demand for accessible 78 transportation. 79 (3) The Office of Program Policy Analysis and Government 80 Accountability shall issue a final report and present 81 recommendations to the Legislature for planning and providing 82 funding for the provision of accessible vehicles. The report 83 shall be submitted to the President of the Senate and the 84 Speaker of the House of Representatives by February 1, 2013. 85 Section 3. This act shall take effect July 1, 2012. 86 87 ================= T I T L E A M E N D M E N T ================ 88 And the title is amended as follows: 89 Delete everything before the enacting clause 90 and insert: 91 A bill to be entitled 92 An act relating to transportation accessibility; 93 amending s. 212.08, F.S.; providing a tax exemption 94 for the sale or lease of accessible vehicles; 95 providing a definition; requiring the Office of 96 Program Policy Analysis and Government Accountability 97 to conduct a study to determine the availability of 98 accessible taxicabs operating in metropolitan and 99 tourist-destination areas of the state; describing the 100 information to be collected in the study; requiring 101 the Office of Program Policy Analysis and Government 102 Accountability to include recommendations in its final 103 report for consideration by the Legislature; providing 104 an effective date.