Florida Senate - 2013                                     SB 140
       By Senator Braynon
       36-00261-13                                            2013140__
    1                        A bill to be entitled                      
    2         An act relating to rental car sales and use tax
    3         surcharges; amending s. 212.0606, F.S.; defining the
    4         term “car-sharing service;” exempting the provision of
    5         vehicles by such services from the rental car
    6         surcharge; providing an effective date.
    8  Be It Enacted by the Legislature of the State of Florida:
   10         Section 1. Subsection (4) of section 212.0606, Florida
   11  Statutes, is amended to read:
   12         212.0606 Rental car surcharge.—
   13         (4) The surcharge imposed by this section does not apply
   14  to:
   15         (a) A motor vehicle provided at no charge to a person whose
   16  motor vehicle is being repaired, adjusted, or serviced by the
   17  entity providing the replacement motor vehicle.
   18         (b)A motor vehicle provided to a person through a car
   19  sharing service. As used in this paragraph, the term “car
   20  sharing service” means a business with membership criteria
   21  requirements that provides the use of a motor vehicle for a
   22  limited time to registered members for a fee.
   23         Section 2. This act shall take effect July 1, 2013.