Florida Senate - 2012                             CS for SB 1392
       By the Committee on Transportation; and Senator Benacquisto
       596-02448-12                                          20121392c1
    1                        A bill to be entitled                      
    2         An act relating to transportation accessibility;
    3         amending s. 212.08, F.S.; providing a tax exemption
    4         for the sale or lease of accessible vehicles;
    5         providing a definition; requiring the Office of
    6         Program Policy Analysis and Government Accountability
    7         to conduct a study to determine the availability of
    8         accessible taxicabs operating in metropolitan and
    9         tourist destination areas of the state; describing the
   10         information to be collected in the study; requiring
   11         the Office of Program Policy Analysis and Government
   12         Accountability to include in its final report
   13         recommendations for consideration by the Legislature;
   14         providing an effective date.
   16  Be It Enacted by the Legislature of the State of Florida:
   18         Section 1. Paragraph (hhh) is added to subsection (7) of
   19  section 212.08, Florida Statutes, to read:
   20         212.08 Sales, rental, use, consumption, distribution, and
   21  storage tax; specified exemptions.—The sale at retail, the
   22  rental, the use, the consumption, the distribution, and the
   23  storage to be used or consumed in this state of the following
   24  are hereby specifically exempt from the tax imposed by this
   25  chapter.
   26         (7) MISCELLANEOUS EXEMPTIONS.—Exemptions provided to any
   27  entity by this chapter do not inure to any transaction that is
   28  otherwise taxable under this chapter when payment is made by a
   29  representative or employee of the entity by any means,
   30  including, but not limited to, cash, check, or credit card, even
   31  when that representative or employee is subsequently reimbursed
   32  by the entity. In addition, exemptions provided to any entity by
   33  this subsection do not inure to any transaction that is
   34  otherwise taxable under this chapter unless the entity has
   35  obtained a sales tax exemption certificate from the department
   36  or the entity obtains or provides other documentation as
   37  required by the department. Eligible purchases or leases made
   38  with such a certificate must be in strict compliance with this
   39  subsection and departmental rules, and any person who makes an
   40  exempt purchase with a certificate that is not in strict
   41  compliance with this subsection and the rules is liable for and
   42  shall pay the tax. The department may adopt rules to administer
   43  this subsection.
   44         (hhh) Accessible vehicles.—The sale or lease of accessible
   45  taxicabs is exempt from the tax imposed by this chapter. As used
   46  in this paragraph, the term “accessible taxicab” means a
   47  chauffeur-driven taxi, limousine, sedan, van, or other passenger
   48  vehicle where the operator and the motor vehicle are hired and
   49  used for the transportation of persons for compensation, and
   50  which transports eight passengers or fewer and is equipped with
   51  a lift or ramp designed specifically to transport physically
   52  disabled persons or contains any other device designed to permit
   53  access to and enable the transportation of physically disabled
   54  persons, including persons who use wheelchairs, motorized
   55  wheelchairs, or similar mobility aids; complies with the
   56  accessibility requirements of the Americans with Disabilities
   57  Act of 1990, 49 C.F.R., ss. 38.23, 38.25, and 38.31, as amended,
   58  whether or not such regulations would apply under federal law;
   59  and meets all applicable federal motor vehicle safety standards
   60  and regulations adopted thereunder. If such equipment is
   61  installed through an aftermarket conversion of a stock vehicle,
   62  only the value of the conversion is exempt from the tax imposed
   63  by this chapter.
   64         Section 2. (1) The Office of Program Policy Analysis and
   65  Government Accountability shall conduct a study to determine the
   66  availability of accessible taxicabs operating in metropolitan
   67  and tourist-destination areas, including, but not limited, to
   68  Miami-Dade, Broward, Palm Beach, Orange, Hillsborough, Duval,
   69  Lee, Escambia, and Volusia Counties.
   70         (2) Specifically, the Office of Program Policy Analysis and
   71  Government Accountability shall collect the following
   72  information:
   73         (a) The number of accessible taxicabs available in the
   74  counties being studied, including the total percentage of
   75  accessible cabs relative to the entire fleet of taxicabs.
   76         (b) The availability of accessible taxicabs at airports and
   77  seaports, including average wait times for passengers needing
   78  such vehicles.
   79         (c) Statements from persons who work with disabled and
   80  senior communities regarding the availability of accessible
   81  taxicabs for use in everyday life, such as access to grocery
   82  stores, doctor offices, and recreational activities, along with
   83  the availability of accessible vehicles when traveling
   84  throughout the state.
   85         (d) A synopsis of any recent court decisions related to
   86  availability of accessible taxicabs and the potential effect of
   87  such decisions on persons desiring accessible vehicles in this
   88  state.
   89         (e) Information relating to how major cities in Florida
   90  compare to other cities around the country in terms of the
   91  operation and regulation of accessible and available taxicabs,
   92  including Washington, D.C., Chicago, New York City, Atlanta, and
   93  Philadelphia.
   94         (f) Information concerning cooperative agreements in this
   95  state between smaller taxi vendors and larger taxi vendors who
   96  act as partners to satisfy demand for accessible transportation.
   97         (3) The Office of Program Policy Analysis and Government
   98  Accountability shall issue a final report and present
   99  recommendations to the Legislature for planning and providing
  100  funding for the provision of accessible vehicles. The report
  101  shall be submitted to the President of the Senate and the
  102  Speaker of the House of Representatives by February 1, 2013.
  103         Section 3. This act shall take effect July 1, 2012.