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. 15 16 Be It Enacted by the Legislature of the State of Florida: 17 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.