Florida 2022 2022 Regular Session

Florida House Bill H0143 Analysis / Analysis

Filed 12/02/2021

                    This docum ent does not reflect the intent or official position of the bill sponsor or House of Representatives. 
STORAGE NAME: h0143a.TIE 
DATE: 12/2/2021 
 
HOUSE OF REPRESENTATIVES STAFF ANALYSIS  
 
BILL #: HB 143    Motorcycle Specialty License Plate Taxes and Fees/Blue Angels 
SPONSOR(S): Salzman 
TIED BILLS:  HB 141 IDEN./SIM. BILLS:  
 
REFERENCE 	ACTION ANALYST STAFF DIRECTOR or 
BUDGET/POLICY CHIEF 
1) Tourism, Infrastructure & Energy Subcommittee 16 Y, 0 N Johnson Keating 
2) Commerce Committee    
SUMMARY ANALYSIS 
 
Currently, 123 specialty license plates are available to any owner or lessee of a motor vehicle and one 
specialty license plate is available to any owner or lessee of a motorcycle, subject to payment of an additional 
annual use fee for each plate. The collected fees are distributed by the Department of Highway Safety and 
Motor Vehicles (DHSMV) to statutorily designated organizations in support of a particular cause or charity. 
 
HB 141 (2022), which this bill is linked to, creates the Blue Angels motorcycle specialty license plate and 
provides for the distribution of the annual use fees to the Naval Aviation Museum Foundation. 
 
This bill creates a $2 processing fee and a $20 annual use fee for the purchase of a Blue Angels motorcycle 
specialty license plate. The bill also provides that the existing license tax and license plate fee must be paid to 
purchase a Blue Angels motorcycle specialty license plate. 
 
The bill will have a negative, but insignificant, fiscal impact on DHSMV associated with programming costs. 
These costs can be absorbed within existing resources. 
 
This bill imposes a new state fee, requiring a two-thirds vote of the membership of the House. See 
Section III.A.2. of the analysis. 
 
The bill is effective on the same date that HB 141 (2022) or similar legislation taxes effect, if such legislation is 
adopted in the same legislative session or an extension thereof and becomes a law. 
 
   STORAGE NAME: h0143a.TIE 	PAGE: 2 
DATE: 12/2/2021 
  
FULL ANALYSIS 
I.  SUBSTANTIVE ANALYSIS 
 
A. EFFECT OF PROPOSED CHANGES: 
Current Situation 
 
Legislation Imposing or Raising State Fees or Taxes 
 
The Florida Constitution provides that no state tax or fee may be imposed, authorized, or raised by the 
Legislature except through legislation approved by two-thirds of the membership of each house of the 
Legislature.
1
 For purposes of this requirement, a “fee” is any charge or payment required by law, 
including any fee or charge for services and fees or costs for licenses, and to “raise” a fee or tax means 
to:
2
 
 Increase or authorize an increase in the rate of a state tax or fee imposed on a percentage or 
per mill basis; 
 Increase or authorize an increase in the amount of a state tax or fee imposed on a flat or fixed 
amount basis; or 
 Decrease or eliminate a state tax or fee exemption or credit. 
 
A bill that imposes, authorizes, or raises any state fee or tax may only contain the fee or tax 
provision(s) and may not contain any other subject.
3
 
 
This constitutional provision does not authorize any state tax or fee to be imposed if it is otherwise 
prohibited by the constitution and does not apply to any tax or fee authorized or imposed by a county, 
municipality, school board, or special district.
4
 
 
Blue Angels Motorcycle Specialty License Plate (HB 141) 
 
HB 141 (2022), which this bill is linked to, creates the Blue Angels motorcycle specialty license plate 
and provides for the distribution of annual use fees from the sale of the plate. The annual use fees are 
distributed to the Naval Aviation Museum Foundation. 
 
Effect of the Bill 
 
The bill requires the collection of the following taxes and fees for the purchase of a Blue Angels 
motorcycle specialty license plate: 
 An existing license tax prescribed in s. 320.08, F.S. 
 The existing license plate fee prescribed in s. 320.06(1)(b), F.S. 
 A processing fee of $2. 
 An annual use fee of $20. 
 
The bill takes effect on the same date that HB 141 (2022) or similar legislation takes effect, if such 
legislation is adopted in the same legislative session or extension thereof and becomes a law. 
 
B. SECTION DIRECTORY: 
Section 1 Creates s. 320.08781, F.S, relating to Blue Angels motorcycle specialty license plate 
taxes and fees. 
 
Section 2 Provides a contingent effective date. 
 
                                                
1
 Art. VII, s. 19(a)-(b), Fla. Const. 
2
 Art. VII, s. 19(d), Fla. Const. 
3
 Art. VII, s. 19(e), Fla. Const. 
4
 Art. VII, s. 19(c), Fla. Const.  STORAGE NAME: h0143a.TIE 	PAGE: 3 
DATE: 12/2/2021 
  
II.  FISCAL ANALYSIS & ECONOMIC IMPACT STATEMENT 
 
A. FISCAL IMPACT ON STATE GOVERNMENT: 
 
1. Revenues: 
None. 
 
2. Expenditures: 
The bill will have a negative, but insignificant, fiscal impact on DHSMV associated with 
programming costs. These costs can be absorbed within existing resources. 
 
B. FISCAL IMPACT ON LOCAL GOVERNMENTS: 
 
1. Revenues: 
None. 
 
2. Expenditures: 
None. 
 
C. DIRECT ECONOMIC IMPACT ON PRIVATE SECTOR: 
None. 
 
D. FISCAL COMMENTS: 
None. 
 
III.  COMMENTS 
 
A. CONSTITUTIONAL ISSUES: 
 
 1. Applicability of Municipality/County Mandates Provision: 
Not applicable. This bill does not appear to impact county or municipal governments. 
 
 2. Other: 
Article VII, s. 19 of the Florida Constitution requires the imposition, authorization, or raising of a state 
tax or fee to be contained in a separate bill that contains no other subject and be approved by two-
thirds of each house of the Legislature. The bill appears to implicate Art. VII, s. 19 of the Florida 
Constitution because it authorizes an existing license tax, an existing license plate fee, a $2 
processing fee and a $20 annual use fee for the purchase of a Blue Angels motorcycle specialty 
license plates. 
 
B. RULE-MAKING AUTHORITY: 
This bill does not require or authorize rulemaking. 
 
C. DRAFTING ISSUES OR OTHER COMMENTS: 
None. 
 
IV.  AMENDMENTS/ COMMITTEE SUBSTITUTE CHANGES 
Not applicable.