Florida Senate - 2013 CS for SB 140
By the Committee on Transportation; and Senator Braynon
596-01574-13 2013140c1
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.
7
8 Be It Enacted by the Legislature of the State of Florida:
9
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 who is a
19 registered member of a car-sharing service and who uses the
20 motor vehicle for a single trip of a duration of 6 hours or less
21 for a fee. A “car-sharing service” means a business with pre
22 approved membership criteria requirements that provides the use
23 of a motor vehicle through decentralized automated access for a
24 limited time to registered members for a fee.
25 Section 2. This act shall take effect July 1, 2013.