Florida Senate - 2012                        COMMITTEE AMENDMENT
       Bill No. SB 1392
                                Barcode 907828                          
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                  Comm: RCS            .                                
                  01/27/2012           .                                

       The Committee on Transportation (Benacquisto) recommended the
    1         Senate Amendment (with title amendment)
    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.
   92  ================= T I T L E  A M E N D M E N T ================
   93  And the title is amended as follows:
   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.