Florida Senate - 2014                        COMMITTEE AMENDMENT
       Bill No. CS for CS for SB 218
                              LEGISLATIVE ACTION                        
                    Senate             .             House              
                   Comm: WD            .                                
                  03/27/2014           .                                

    1         Senate Amendment (with title amendment)
    3         Between lines 55 and 56
    4  insert:
    5         Section 1. Effective January 1, 2015, section 212.0606,
    6  Florida Statutes, is amended to read:
    7         212.0606 Rental car surcharge.—
    8         (1) Except as provided under subsection (2), a surcharge of
    9  $2 $2.00 per day or any part of a day is imposed upon the lease
   10  or rental of a motor vehicle licensed for hire and designed to
   11  carry less than nine passengers regardless of whether the such
   12  motor vehicle is licensed in this state Florida. The surcharge
   13  applies to only the first 30 days of the term of a any lease or
   14  rental. The surcharge is subject to all applicable taxes imposed
   15  under by this chapter.
   16         (2) A member of a car-sharing service who uses a motor
   17  vehicle as described in subsection (1) pursuant to an agreement
   18  with the car-sharing service for less than 24 hours shall pay a
   19  surcharge of $1 per usage. A member of a car-sharing service who
   20  uses the same motor vehicle for at least 24 consecutive hours
   21  shall pay a surcharge of $2 per day or any part of a day as
   22  provided under subsection (1).
   23         (a) For purposes of this subsection, “car-sharing service”
   24  means a membership-based organization or business, or a division
   25  thereof, which requires the payment of an application or
   26  membership fee and provides member access to motor vehicles:
   27         1. Only at locations that are not staffed by car-sharing
   28  service personnel employed solely for the purpose of interacting
   29  with members;
   30         2. Twenty-four hours per day, 7 days per week;
   31         3. Only through automated means, including, but not limited
   32  to, smartphone applications and electronic membership cards;
   33         4. On an hourly basis or for a shorter increment of time;
   34         5. Without a separate fee for refueling the motor vehicle;
   35         6. Without a separate fee for minimum financial
   36  responsibility liability insurance; and
   37         7. Owned or controlled by the car-sharing service or its
   38  affiliates.
   39         (b) The surcharge described in this subsection does not
   40  apply to the lease, rental, or use of a motor vehicle from a
   41  location owned, operated, or leased by or for the benefit of an
   42  airport or airport authority.
   43         (3)(2)(a) Notwithstanding s. the provisions of section
   44  212.20, and less the costs of administration, 80 percent of the
   45  proceeds of this surcharge shall be deposited in the State
   46  Transportation Trust Fund, 15.75 percent of the proceeds of this
   47  surcharge shall be deposited in the Tourism Promotional Trust
   48  Fund created in s. 288.122, and 4.25 percent of the proceeds of
   49  this surcharge shall be deposited in the Florida International
   50  Trade and Promotion Trust Fund.
   51         (a) For the purposes of this subsection, “proceeds” of the
   52  surcharge means all funds collected and received by the
   53  department under this section, including interest and penalties
   54  on delinquent surcharges. The department shall provide the
   55  Department of Transportation rental car surcharge revenue
   56  information for the previous state fiscal year by September 1 of
   57  each year.
   58         (b) Notwithstanding any other provision of law, in fiscal
   59  year 2007-2008 and each year thereafter, the proceeds deposited
   60  in the State Transportation Trust Fund shall be allocated on an
   61  annual basis in the Department of Transportation’s work program
   62  to each department district, except the Turnpike District. The
   63  amount allocated to for each district shall be based on upon the
   64  amount of proceeds attributed to the counties within each
   65  respective district.
   66         (4)(3)(a) Except as provided in this section, the
   67  department shall administer, collect, and enforce the surcharge
   68  as provided in this chapter.
   69         (a)(b) The department shall require dealers to report
   70  surcharge collections according to the county to which the
   71  surcharge was attributed. For purposes of this section, the
   72  surcharge shall be attributed to the county where the rental
   73  agreement was entered into.
   74         (b)(c) Dealers who collect the rental car surcharge shall
   75  report to the department all surcharge revenues attributed to
   76  the county where the rental agreement was entered into on a
   77  timely filed return for each required reporting period. The
   78  provisions of this chapter which apply to interest and penalties
   79  on delinquent taxes shall apply to the surcharge. The surcharge
   80  is shall not be included in the calculation of estimated taxes
   81  pursuant to s. 212.11. The dealer’s credit provided in s. 212.12
   82  does shall not apply to any amount collected under this section.
   83         (5)(4) The surcharge imposed by this section does not apply
   84  to a motor vehicle provided at no charge to a person whose motor
   85  vehicle is being repaired, adjusted, or serviced by the entity
   86  providing the replacement motor vehicle.
   88  ================= T I T L E  A M E N D M E N T ================
   89  And the title is amended as follows:
   90         Between lines 2 and 3
   91  insert:
   92         212.0606, F.S.; specifying circumstances under which a
   93         member of a car-sharing service is required to pay a
   94         surcharge based on a usage basis rather than a daily
   95         basis; defining the term “car-sharing service”;
   96         amending s.