SB 28 — License Taxes

Florida Senate - 2024 CS for SB 28 By Senatorthe HooperCommittee 21-00169A-24on 202428__Transportation; A bill to be entitled An act relating to license taxes;

and Senator Hooper 596-01783-24 202428c1 A bill to be entitled An act relating to license taxes;

320.01, F.S.;

defining the terms “electric motorcycle,” “plug- in hybrid electric motorcycle,” and “plug-in hybrid electric vehicle”;

revising the definition of the term “electric vehicle”;

amending s.

defining the terms “electric vehicle” and “plug-in hybrid electric vehicle”;

conforming a provision to changes made by the act;

authorizing persons and entities to biennially renew vehicle registrations for electric vehicles and plug- in hybrid electric vehicles;

providing that the registrant of an electric vehicle or a plug-in hybrid electric vehicle is not entitled to a credit or refund for certain additional license tax except under certain conditions;

providing for imposition of a specified delinquent fee;

Present subsection (36) and subsections (37) through (45) of section 320.01, Florida Statutes, are redesignated as subsection (37) and subsections (40) through Page 1 of 5 CODING:

Words stricken are deletions;

words underlined are additions.

Florida Senate - 2024 CS for SB 28 596-01783-24 202428c1 (48), respectively, new subsections (36), (38), and (39) are added to that section, and present subsection (36) of that section is amended, to read:

320.01 Definitions, general.—As used in the Florida Statutes, except as otherwise provided, the term:

(36) “Electric motorcycle” means a motorcycle, as defined in s.

320.01(26), powered solely by an electric motor that draws current from rechargeable storage batteries, fuel cells, or other sources of electrical current.

(37)(36) “Electric vehicle” means a motor vehicle that is powered solely by an electric motor that draws current from rechargeable storage batteries, fuel cells, or other sources of electrical current.

The term includes an electric motorcycle unless otherwise specified.

(38) “Plug-in hybrid electric motorcycle” means a motorcycle, as defined in s.

320.01(26), powered by an internal combustion engine and an electric motor that draws current from rechargeable storage batteries, fuel cells, or other sources of electrical current which are recharged by an energy source external to the motor vehicle.

(39) “Plug-in hybrid electric vehicle” means a motor vehicle powered by an internal combustion engine and an electric motor that draws current from rechargeable storage batteries, fuel cells, or other sources of electrical current which are recharged by an energy source external to the motor vehicle.

The term includes a plug-in hybrid electric motorcycle unless otherwise specified.

Section 2.

320.08001Page Low-speed,2 electric,of and5 plug-inCODING: hybrid electric vehicles;

license tax.— (1) For purposes of this section, the term:

(a) “Electric vehicle” means a motor vehicle powered solely by an electric motor that draws current from rechargeable Page 1 of 4 CODING:

Florida Senate - 2024 CS for SB 28 21-00169A-24596-01783-24 202428__202428c1 storage320.08001 batteries,Low-speed, fuelelectric, cells,and orplug-in otherhybrid sourceselectric ofvehicles; electrical current.

(b)license “Plug-intax.— hybrid(1) electricThe vehicle”license meanstax for a motor vehicle equipped to be propelled by an internal combustion engine and an electric motorvehicle that draws current from rechargeable storage batteries, fuel cells, or otherlow-speed sourceselectric ofvehicle electricalis currentthe whichsame areas rechargedthat byprescribed anin energys. source external to the motor vehicle.

(2) The license tax for a an electric vehicle or low-speed vehicle is the same as that prescribed in s.

(2) In addition to the license tax prescribed in s.

320.08, there is imposed an annual license tax of $200 on electric vehicles, except that the additional annual license tax for electric motorcycles is $25.

Beginning January 1, 2029, the additional annual license tax shall be $250, except that the annual license tax for electric motorcycles shall be $35.

320.08, there is imposed an annual license tax of $200$50 on plug-in hybrid electric vehicles.vehicles, except that the annual license tax for plug- in hybrid electric motorcycles shall be $10.

Beginning January 1, 2029, the additional annual license tax shall be $250.$100, except that the annual license tax for plug-in hybrid electric motorcycles shall be $20.

(4) InOf additionthe toproceeds from the additional annual license taxtaxes prescribedimposed inunder s.subsections (2) and (3), 64 percent must be deposited into the State Transportation Trust Fund and 36 percent must be allocated to the county where the vehicle is registered.

320.08,Each therequarter, isthe imposeddepartment anshall annualtransfer additionalthe licensefunds taxallocated to a county to the Department of $50Revenue onfor plug-indistribution hybridto electricthe vehicles.board of county commissioners and municipalities within the county in proportion to the previous quarter’s distribution of the local option fuel taxes authorized under s.

Beginning336.025(1)(a). January 1, 2029, the additional annual license tax shall be $100.

(5)Local Anygovernments personshall oruse entityfunds thatreceived registerspursuant anto electricthis vehiclesubsection orfor atransportation plug-inPage hybrid3 electricof vehicle5 mayCODING: renew the vehicle registration biennially in accordance with s.