Florida Senate - 2024                                      SB 28
       By Senator Hooper
       21-00169A-24                                            202428__
    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 electric vehicle”; conforming a
    5         provision to changes made by the act; imposing
    6         specified additional annual license taxes on electric
    7         vehicles and plug-in hybrid electric vehicles;
    8         increasing such taxes beginning on a specified date;
    9         authorizing persons and entities to biennially renew
   10         vehicle registrations for electric vehicles and plug
   11         in hybrid electric vehicles; providing for the
   12         distribution of proceeds from the additional license
   13         taxes; specifying requirements for the use of the
   14         proceeds by local governments; providing that certain
   15         vehicles are exempt from specified license taxes;
   16         providing applicability; providing for future
   17         expiration and reversion; amending s. 320.07, F.S.;
   18         conforming provisions to changes made by the act;
   19         providing an effective date.
   21  Be It Enacted by the Legislature of the State of Florida:
   23         Section 1. Section 320.08001, Florida Statutes, is amended
   24  to read:
   25         320.08001 Low-speed, electric, and plug-in hybrid electric
   26  vehicles; license tax.—
   27         (1)For purposes of this section, the term:
   28         (a)“Electric vehicle” means a motor vehicle powered solely
   29  by an electric motor that draws current from rechargeable
   30  storage batteries, fuel cells, or other sources of electrical
   31  current.
   32         (b)“Plug-in hybrid electric vehicle” means a motor vehicle
   33  equipped to be propelled by an internal combustion engine and an
   34  electric motor that draws current from rechargeable storage
   35  batteries, fuel cells, or other sources of electrical current
   36  which are recharged by an energy source external to the motor
   37  vehicle.
   38         (2) The license tax for a an electric vehicle or low-speed
   39  vehicle is the same as that prescribed in s. 320.08 for a
   40  vehicle that is not electrically powered.
   41         (3)In addition to the license tax prescribed in s. 320.08,
   42  there is imposed an annual license tax of $200 on electric
   43  vehicles. Beginning January 1, 2029, the additional annual
   44  license tax shall be $250.
   45         (4)In addition to the license tax prescribed in s. 320.08,
   46  there is imposed an annual additional license tax of $50 on
   47  plug-in hybrid electric vehicles. Beginning January 1, 2029, the
   48  additional annual license tax shall be $100.
   49         (5) Any person or entity that registers an electric vehicle
   50  or a plug-in hybrid electric vehicle may renew the vehicle
   51  registration biennially in accordance with s. 320.07(2)(b).
   52         (6)Of the proceeds from the additional annual license
   53  taxes imposed under subsections (3) and (4), 64 percent must be
   54  deposited into the State Transportation Trust Fund and 36
   55  percent must be allocated to the county where the vehicle is
   56  registered. Each quarter, the department shall transfer the
   57  funds allocated to a county to the Department of Revenue for
   58  distribution to the board of county commissioners and
   59  municipalities within the county in proportion to the previous
   60  quarter’s distribution of the local option fuel taxes authorized
   61  under s. 336.025(1)(a). Local governments shall use funds
   62  received pursuant to this subsection for transportation
   63  expenditures as defined in s. 336.025(7).
   64         (7)An electric vehicle or a plug-in hybrid electric
   65  vehicle that uses a battery storage system of up to 5 kilowatt
   66  hours is exempt from the additional annual license tax imposed
   67  under this section.
   68         (8)The additional license taxes imposed under this section
   69  apply to an initial registration or renewal registration that
   70  has a renewal period beginning on or after October 1, 2024.
   71         Section 2. The amendments made by this act to s. 320.08001,
   72  Florida Statutes, expire on June 30, 2034, and the text of that
   73  section shall revert to that in existence on June 30, 2024,
   74  except that any amendments to such text enacted other than by
   75  this act shall be preserved and continue to operate to the
   76  extent that such amendments are not dependent upon the portions
   77  of text which expire pursuant to this section.
   78         Section 3. Paragraph (b) of subsection (2) of section
   79  320.07, Florida Statutes, is amended to read:
   80         320.07 Expiration of registration; renewal required;
   81  penalties.—
   82         (2) Registration shall be renewed semiannually, annually,
   83  or biennially, as provided in this subsection, during the
   84  applicable renewal period, upon payment of the applicable
   85  license tax amounts required by s. 320.08, service charges
   86  required by s. 320.04, and any additional fees required by law.
   87         (b) Any person who owns a motor vehicle or mobile home
   88  registered under s. 320.08(1), (2), (3), (4)(a) or (b), (6),
   89  (7), (8), (9), (10), or (11) may renew the vehicle registration
   90  biennially during the applicable renewal period upon payment of
   91  the 2-year cumulative total of all applicable license tax
   92  amounts required by ss. 320.08 and 320.08001, as applicable, s.
   93  320.08 and service charges or surcharges required by ss. 320.03,
   94  320.04, 320.0801, 320.08015, 320.0802, 320.0804, 320.0805,
   95  320.08046, and 320.08056 and payment of the 2-year cumulative
   96  total of any additional fees required by law for an annual
   97  registration.
   98         Section 4. This act shall take effect July 1, 2024.