Florida Senate - 2023                                    SB 1070
       By Senator Hooper
       21-01168C-23                                          20231070__
    1                        A bill to be entitled                      
    2         An act relating to license taxes; amending s.
    3         320.08001, F.S.; defining the terms “electric vehicle”
    4         and “plug-in hybrid vehicle”; conforming a provision
    5         to changes made by the act; imposing specified
    6         additional annual license taxes on electric vehicles;
    7         increasing such tax at a certain time; imposing
    8         specified additional annual license tax on plug-in
    9         hybrid electric vehicles; increasing such tax at a
   10         certain time; authorizing persons and entities to
   11         biennially renew vehicle registrations for electric
   12         vehicles and plug-in hybrid electric vehicles;
   13         providing for the distribution of proceeds from the
   14         additional license taxes; specifying requirements for
   15         the use of the proceeds by local governments;
   16         providing that certain vehicles are exempt from
   17         specified license taxes; providing applicability;
   18         amending s. 320.07, F.S.; conforming provisions to
   19         changes made by the act; providing for future
   20         expiration; providing an effective date.
   22  Be It Enacted by the Legislature of the State of Florida:
   24         Section 1. Section 320.08001, Florida Statutes, is amended
   25  to read:
   26         320.08001 Low-speed, electric, and plug-in hybrid electric
   27  vehicles; license tax.—
   28         (1)For purposes of this section, the term:
   29         (a)“Electric vehicle” means a motor vehicle that is solely
   30  powered by an electric motor that draws current from
   31  rechargeable storage batteries, fuel cells, or other sources of
   32  electrical current.
   33         (b)“Plug-in hybrid electric vehicle” means a motor vehicle
   34  equipped to be propelled by an internal combustion engine and an
   35  electric motor that draws current from rechargeable storage
   36  batteries, fuel cells, or other sources of electrical current
   37  that are recharged by an energy source external to the motor
   38  vehicle.
   39         (2) The license tax for a an electric vehicle or low-speed
   40  vehicle is the same as that prescribed in s. 320.08 for a
   41  vehicle that is not electrically powered.
   42         (3)In addition to the license tax prescribed in s. 320.08,
   43  there is imposed an annual license tax of $200 on electric
   44  vehicles. Beginning January 1, 2028, the additional annual
   45  license tax shall be $250.
   46         (4)In addition to the license tax prescribed in s. 320.08,
   47  there is imposed an annual additional license tax of $50 on
   48  plug-in hybrid electric vehicles. Beginning January 1, 2028, the
   49  additional annual license tax shall be $100.
   50         (5) Any person or entity that registers a vehicle
   51  identified in subsection (3) or subsection (4) may renew the
   52  vehicle registration biennially in accordance with s.
   53  320.07(2)(b).
   54         (6)Of the proceeds from the additional annual license
   55  taxes imposed under subsections (3) and (4), 64 percent must be
   56  deposited into the State Transportation Trust Fund and 36
   57  percent must be allocated to the county where the vehicle is
   58  registered. Each quarter, the department shall transfer the
   59  funds allocated to a county to the Department of Revenue for
   60  distribution to the board of county commissioners and
   61  municipalities within the county in proportion to the previous
   62  quarter’s distribution of the local option fuel taxes authorized
   63  under s. 336.025(1)(a). Local governments shall use moneys
   64  received pursuant to this paragraph for transportation
   65  expenditures as defined in s. 336.025(7).
   66         (7)A low-speed, electric, or plug-in hybrid electric
   67  vehicle that uses a battery storage system of up to 5 kilowatt
   68  hours is exempt from any license tax imposed under this section.
   69         (8)The additional license taxes imposed by this section
   70  apply to an initial registration or renewal registration that
   71  has a renewal period beginning on or after October 1, 2023.
   72         Section 2. Paragraph (b) of subsection (2) of section
   73  320.07, Florida Statutes, is amended to read:
   74         320.07 Expiration of registration; renewal required;
   75  penalties.—
   76         (2) Registration shall be renewed semiannually, annually,
   77  or biennially, as provided in this subsection, during the
   78  applicable renewal period, upon payment of the applicable
   79  license tax amounts required by s. 320.08, service charges
   80  required by s. 320.04, and any additional fees required by law.
   81         (b) Any person who owns a motor vehicle or mobile home
   82  registered under s. 320.08(1), (2), (3), (4)(a) or (b), (6),
   83  (7), (8), (9), (10), or (11) may renew the vehicle registration
   84  biennially during the applicable renewal period upon payment of
   85  the 2-year cumulative total of all applicable license tax
   86  amounts required by ss. 320.08 and 320.08001, as applicable, s.
   87  320.08 and service charges or surcharges required by ss. 320.03,
   88  320.04, 320.0801, 320.08015, 320.0802, 320.0804, 320.0805,
   89  320.08046, and 320.08056 and payment of the 2-year cumulative
   90  total of any additional fees required by law for an annual
   91  registration.
   92         Section 3. The amendments made by this act to s. 320.08001,
   93  Florida Statutes, expire on December 31, 2031, and the text of
   94  that section shall revert to that in existence on June 30, 2023,
   95  except that any amendments to such text enacted other than by
   96  this act shall be preserved and continue to operate to the
   97  extent that such amendments are not dependent upon the portions
   98  of text which expire pursuant to this section.
   99         Section 4. This act shall take effect July 1, 2023.