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| 3 | 3 | | HB 1315 2025 |
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| 7 | 7 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 8 | 8 | | hb1315-00 |
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| 9 | 9 | | Page 1 of 2 |
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| 10 | 10 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 14 | 14 | | A bill to be entitled 1 |
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| 15 | 15 | | An act relating to heavy equipment rental recovery 2 |
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| 16 | 16 | | fee; creating s. 212.0607, F.S.; defining terms; 3 |
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| 17 | 17 | | authorizing a heavy equipment rental dealer to charge 4 |
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| 18 | 18 | | and collect a specified recovery fee; requiring the 5 |
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| 19 | 19 | | heavy equipment rental dealer to retain the recovery 6 |
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| 20 | 20 | | fee for a specified purpose; prohibiting the recovery 7 |
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| 21 | 21 | | fee from being charged to certain entities; 8 |
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| 22 | 22 | | prohibiting a recovery fee from being included in any 9 |
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| 23 | 23 | | taxable sales price; providing an effective date. 10 |
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| 24 | 24 | | 11 |
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| 25 | 25 | | Be It Enacted by the Legislature of the State of Florida: 12 |
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| 26 | 26 | | 13 |
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| 27 | 27 | | Section 1. Section 212.0607, Florida Statutes, is created 14 |
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| 28 | 28 | | to read: 15 |
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| 29 | 29 | | 212.0607 Heavy equipment rental recovery fee. — 16 |
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| 30 | 30 | | (1) As used in this s ection, the term: 17 |
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| 31 | 31 | | (a) "Heavy equipment" means industrial or construction 18 |
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| 32 | 32 | | equipment described under 532412 of the North American Industry 19 |
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| 33 | 33 | | Classification System, as published by the Office of Management 20 |
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| 34 | 34 | | and Budget, Executive Office of the President. 21 |
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| 35 | 35 | | (b) "Heavy equipment rental dealer" means a person or an 22 |
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| 36 | 36 | | entity principally engaged in the business of short -term rentals 23 |
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| 37 | 37 | | or sales of heavy equipment. 24 |
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| 38 | 38 | | (c) "Principally engaged" means more than 50 percent of 25 |
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| 40 | 40 | | HB 1315 2025 |
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| 44 | 44 | | CODING: Words stricken are deletions; words underlined are additions. |
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| 45 | 45 | | hb1315-00 |
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| 46 | 46 | | Page 2 of 2 |
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| 47 | 47 | | F L O R I D A H O U S E O F R E P R E S E N T A T I V E S |
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| 50 | 50 | | |
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| 51 | 51 | | the annual revenue of the dealer is derived from th e rental of 26 |
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| 52 | 52 | | heavy equipment, including attachments and ancillary equipment. 27 |
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| 53 | 53 | | (d) "Short-term rental" means the rental of a heavy 28 |
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| 54 | 54 | | equipment dealer's rental property for fewer than 365 days under 29 |
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| 55 | 55 | | an open-ended contract or under a contract with unlimited ter ms. 30 |
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| 56 | 56 | | (2) A heavy equipment rental dealer may charge and collect 31 |
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| 57 | 57 | | a separately itemized recovery fee of 2 percent of the sales 32 |
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| 58 | 58 | | price, in addition to the sales price of the rented property. 33 |
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| 59 | 59 | | The heavy equipment rental dealer shall retain the full amount 34 |
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| 60 | 60 | | of the recovery fee to pay tangible personal property taxes 35 |
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| 61 | 61 | | imposed on the heavy equipment. The recovery fee provided in 36 |
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| 62 | 62 | | this section may not be charged to the Federal Government, any 37 |
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| 63 | 63 | | federally recognized Indian tribe, any state agency, or any 38 |
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| 64 | 64 | | municipality or county of this state. 39 |
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| 65 | 65 | | (3) A recovery fee charged to a customer by a heavy 40 |
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| 66 | 66 | | equipment rental dealer may not be included in any taxable sales 41 |
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| 67 | 67 | | price for purposes of this chapter. 42 |
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| 68 | 68 | | Section 2. This act shall take effect July 1, 2025. 43 |
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