Florida Senate - 2024 CS for SB 28 By the Committee on Transportation; and Senator Hooper 596-01783-24 202428c1 1 A bill to be entitled 2 An act relating to license taxes; amending s. 320.01, 3 F.S.; defining the terms electric motorcycle, plug 4 in hybrid electric motorcycle, and plug-in hybrid 5 electric vehicle; revising the definition of the term 6 electric vehicle; amending s. 320.08001, F.S.; 7 imposing specified additional annual license taxes on 8 electric vehicles and plug-in hybrid electric 9 vehicles; increasing such taxes beginning on a 10 specified date; providing for the distribution of 11 proceeds from the additional license taxes; specifying 12 requirements for the use of the proceeds by local 13 governments; providing that certain vehicles are 14 exempt from specified license taxes; providing 15 applicability; providing that the registrant of an 16 electric vehicle or a plug-in hybrid electric vehicle 17 is not entitled to a credit or refund for certain 18 additional license tax except under certain 19 conditions; providing for imposition of a specified 20 delinquent fee; providing for future expiration and 21 reversion; amending s. 320.07, F.S.; conforming 22 provisions to changes made by the act; providing an 23 effective date. 24 25 Be It Enacted by the Legislature of the State of Florida: 26 27 Section 1.Present subsection (36) and subsections (37) 28 through (45) of section 320.01, Florida Statutes, are 29 redesignated as subsection (37) and subsections (40) through 30 (48), respectively, new subsections (36), (38), and (39) are 31 added to that section, and present subsection (36) of that 32 section is amended, to read: 33 320.01Definitions, general.As used in the Florida 34 Statutes, except as otherwise provided, the term: 35 (36)Electric motorcycle means a motorcycle, as defined 36 in s. 320.01(26), powered solely by an electric motor that draws 37 current from rechargeable storage batteries, fuel cells, or 38 other sources of electrical current. 39 (37)(36)Electric vehicle means a motor vehicle that is 40 powered solely by an electric motor that draws current from 41 rechargeable storage batteries, fuel cells, or other sources of 42 electrical current. The term includes an electric motorcycle 43 unless otherwise specified. 44 (38)Plug-in hybrid electric motorcycle means a 45 motorcycle, as defined in s. 320.01(26), powered by an internal 46 combustion engine and an electric motor that draws current from 47 rechargeable storage batteries, fuel cells, or other sources of 48 electrical current which are recharged by an energy source 49 external to the motor vehicle. 50 (39)Plug-in hybrid electric vehicle means a motor 51 vehicle powered by an internal combustion engine and an electric 52 motor that draws current from rechargeable storage batteries, 53 fuel cells, or other sources of electrical current which are 54 recharged by an energy source external to the motor vehicle. The 55 term includes a plug-in hybrid electric motorcycle unless 56 otherwise specified. 57 Section 2.Section 320.08001, Florida Statutes, is amended 58 to read: 59 320.08001Low-speed, electric, and plug-in hybrid electric 60 vehicles; license tax. 61 (1)The license tax for a an electric vehicle or low-speed 62 electric vehicle is the same as that prescribed in s. 320.08 for 63 a vehicle that is not electrically powered. 64 (2)In addition to the license tax prescribed in s. 320.08, 65 there is imposed an annual license tax of $200 on electric 66 vehicles, except that the additional annual license tax for 67 electric motorcycles is $25. Beginning January 1, 2029, the 68 additional annual license tax shall be $250, except that the 69 annual license tax for electric motorcycles shall be $35. 70 (3)In addition to the license tax prescribed in s. 320.08, 71 there is imposed an annual license tax of $50 on plug-in hybrid 72 electric vehicles, except that the annual license tax for plug 73 in hybrid electric motorcycles shall be $10. Beginning January 74 1, 2029, the additional annual license tax shall be $100, except 75 that the annual license tax for plug-in hybrid electric 76 motorcycles shall be $20. 77 (4)Of the proceeds from the additional annual license 78 taxes imposed under subsections (2) and (3), 64 percent must be 79 deposited into the State Transportation Trust Fund and 36 80 percent must be allocated to the county where the vehicle is 81 registered. Each quarter, the department shall transfer the 82 funds allocated to a county to the Department of Revenue for 83 distribution to the board of county commissioners and 84 municipalities within the county in proportion to the previous 85 quarters distribution of the local option fuel taxes authorized 86 under s. 336.025(1)(a). Local governments shall use funds 87 received pursuant to this subsection for transportation 88 expenditures as defined in s. 336.025(7). 89 (5)An electric vehicle or a plug-in hybrid electric 90 vehicle that uses a battery storage system of up to 5 kilowatt 91 hours is exempt from the additional annual license tax imposed 92 under this section. 93 (6)The additional annual license taxes imposed under this 94 section apply to an initial registration or renewal registration 95 that has a renewal period beginning on or after October 1, 2024. 96 (7)The registrant of an electric vehicle or a plug-in 97 hybrid electric vehicle is not entitled to a credit or refund 98 for the additional annual license tax imposed by subsection (2) 99 or subsection (3) for any prior years annual license tax 100 payments unless the registrant is required by the department to 101 replace a license plate pursuant to s. 320.08056(8) or the 102 registrant meets the requirements of s. 320.15(2). 103 (8)Any delinquent fee imposed on the registrant of any 104 electric vehicle or plug-in hybrid electric vehicle pursuant to 105 s. 320.07(4)(a) must be imposed in accordance with the schedule 106 listed in that paragraph, based on the license tax prescribed in 107 s. 320.08 for a vehicle that is not electrically powered. 108 Section 3.The amendments made by this act to s. 320.08001, 109 Florida Statutes, shall expire on June 30, 2034, and the text of 110 that section shall revert to that in existence on June 30, 2024, 111 except that any amendments to such text enacted other than by 112 this act shall be preserved and continue to operate to the 113 extent that such amendments are not dependent upon the portions 114 of text which expire pursuant to this section. 115 Section 4.Paragraph (b) of subsection (2) of section 116 320.07, Florida Statutes, is amended to read: 117 320.07Expiration of registration; renewal required; 118 penalties. 119 (2)Registration shall be renewed semiannually, annually, 120 or biennially, as provided in this subsection, during the 121 applicable renewal period, upon payment of the applicable 122 license tax amounts required by s. 320.08, service charges 123 required by s. 320.04, and any additional fees required by law. 124 (b)Any person who owns a motor vehicle or mobile home 125 registered under s. 320.08(1), (2), (3), (4)(a) or (b), (6), 126 (7), (8), (9), (10), or (11) may renew the vehicle registration 127 biennially during the applicable renewal period upon payment of 128 the 2-year cumulative total of all applicable license tax 129 amounts required by ss. 320.08 and 320.08001, as applicable, s. 130 320.08 and service charges or surcharges required by ss. 320.03, 131 320.04, 320.0801, 320.08015, 320.0802, 320.0804, 320.0805, 132 320.08046, and 320.08056 and payment of the 2-year cumulative 133 total of any additional fees required by law for an annual 134 registration. 135 Section 5.This act shall take effect July 1, 2024.