1320.072 Additional fee imposed on certain motor vehicle registration transactions.—
(1) A fee of $225 is imposed upon the initial application for registration pursuant to s. 320.06 of every motor vehicle classified in s. 320.08(2), (3), and (9)(c) and (d).
(2) The fee imposed by subsection (1) shall not apply to:
(a) Any registration renewal transaction.
(b) A transfer or exchange of a registration license plate from a motor vehicle that has been disposed of to a newly acquired motor vehicle pursuant to s. 320.0609(2) or (5).
(c) Any initial registration resulting from transfer of title between co-owners as provided by s. 319.22, transfer of ownership by operation of law as provided by s. 319.28, or transfer of title from a person to a member of that person’s immediate family as defined in s. 657.002 who resides in the same household.
(d) The registration of any motor vehicle owned by and operated exclusively for the personal use of:
1. Any member of the United States Armed Forces, or his or her spouse or dependent child, who is not a resident of this state and who is stationed in this state while in compliance with military orders.
2. Any former member of the United States Armed Forces, or his or her spouse or dependent child, who purchased such motor vehicle while stationed outside of Florida, who has separated from the Armed Forces and was not dishonorably discharged or discharged for bad conduct, who was a resident of this state at the time of enlistment and at the time of discharge, and who applies for registration of such motor vehicle within 6 months after discharge.
3. Any member of the United States Armed Forces, or his or her spouse or dependent child, who was a resident of this state at the time of enlistment, who purchased such motor vehicle while stationed outside of Florida, and who is now reassigned by military order to this state.
4. Any spouse or dependent child of a member of the United States Armed Forces who loses his or her life while on active duty or who is listed by the Armed Forces as “missing-in-action.” Such spouse or child must be a resident of this state and the servicemember must have been a resident of this state at the time of enlistment. Registration of such motor vehicle must occur within 1 year of the notification of the servicemember’s death or of his or her status as “missing-in-action.”
5. Any member of the United States Armed Forces, or his or her spouse or dependent child, who was a resident of this state at the time of enlistment, who purchased a motor vehicle while stationed outside of Florida, and who continues to be stationed outside of Florida.
(e) The registration of any motor vehicle owned or exclusively operated by the state or by any county, municipality, or other governmental entity.
(f) The registration of a truck defined in s. 320.08(3)(d).
(g) Any ancient or antique automobile or truck for private use registered pursuant to s. 320.086(1) or (2).
(3) A refund of the fee imposed under subsection (1) shall be granted to anyone who, within 3 months after paying such fee, sells, transfers, or otherwise disposes of a motor vehicle classified in s. 320.08(2), (3), or (9)(c) or (d) in any transaction not exempt from the fee pursuant to paragraph (2)(b), paragraph (2)(c), or paragraph (2)(d). A person requesting a refund must present proof of having paid the fee pursuant to subsection (1) and must surrender the license plate of the disposed-of vehicle.
(4) A tax collector or other authorized agent of the department shall promptly remit all moneys collected pursuant to this section, less any refunds granted pursuant to subsection (3), to the department. The department shall deposit 85.7 percent of such moneys into the State Transportation Trust Fund and 14.3 percent into the Highway Safety Operating Trust Fund. Notwithstanding any other law, the moneys deposited into the State Transportation Trust Fund pursuant to this subsection shall be used by the Department of Transportation for the following:
(a) The Florida Shared-Use Nonmotorized Trail Network established in s. 339.81, $50 million.
(b) The capital funding for the New Starts Transit Program, authorized by 49 U.S.C. s. 5309 and pursuant to s. 341.051, 3.4 percent.
(c) The Small County Outreach Program pursuant to s. 339.2818, 5 percent.
(d) The Florida Strategic Intermodal System pursuant to ss. 339.61-339.64, 20.6 percent.
(e) The Transportation Regional Incentive Program pursuant to s. 339.2819, 6.9 percent.
(f) All remaining funds for any transportation purpose authorized by law.
(5) The fee imposed in subsection (1) shall not apply if it is determined, pursuant to an affidavit submitted by the owner on a form approved by the department, that the registration being transferred is from a vehicle that is not operational, is in storage, or will not be operated on the streets and highways of this state.
1Note.—Section 22, ch. 2000-257, provides that “[n]otwithstanding any other law to the contrary the requirements of sections 206.46(3) and 206.606(2), Florida Statutes, shall not apply to any funding, programs, or other provisions contained in this act.”
Cited 8 times | Published | Supreme Court of Florida | 1999 WL 189822
...aim based solely upon the tax being unconstitutional may be filed in the appropriate court rather than with the Comptroller. However, because respondents Judith and Donald Nemeth [1] (Nemeths) failed to file suit challenging the constitutionality of section 320.072(1)(b) within the three-year time limit prescribed by section 215.26(2), Florida Statutes (Supp.1994), we quash the district court's decision reversing the trial court's order of dismissal with prejudice. *972 MATERIAL FACTS AND PROCEEDINGS BELOW The Nemeths filed a complaint, individually and on behalf of a class of others similarly situated, challenging the constitutionality of section 320.072(1)(b), Florida Statutes (Supp.1990)....
...gs consistent herewith. It is so ordered. HARDING, C.J., SHAW, WELLS and ANSTEAD, JJ., and OVERTON, Senior Justice, concur. NOTES [1] The respondents, plaintiffs below, are the Nemeths and others who, like the Nemeths, paid an impact fee pursuant to section 320.072(1)(b), Florida Statutes (Supp.1990). For ease of reference, the respondents will be referred to collectively as "the Nemeths." [2] Section 320.072(1)(b), which was effective from July 1, 1990, to June 30, 1991, provided: (b) In addition to the fee imposed by paragraph (a), there is imposed an additional $295 impact fee upon the initial application for registration pursuant to s. 320.06 of every motor vehicle classified in s. 320.08(2), (3), and (9)(c) and (d). In 1991, section 320.072(1)(b) was repealed and superseded by section 319.231....
...96-243, Laws of Fla. (1996). That act became law on May 28, 1996, and was effective until May 28, 1997. In the claims bill itself, the legislature directed the Department of Highway Safety and Motor Vehicles to establish a refund program for taxes paid pursuant to section 320.072(1)(b), Florida Statutes (Supp.1990), between July 1, 1990, and June 30, 1991....
Cited 3 times | Published | Florida 1st District Court of Appeal | 2000 WL 1880157
...eal. Our determination of the issues presented in this case requires a construction of the rule of law pronounced by the Florida Supreme Court in Department of Revenue v. Nemeth . In Nemeth, the supreme court considered a constitutional challenge to section 320.072(1)(b), Florida Statutes....
Cited 2 times | Published | Florida 4th District Court of Appeal | 1997 WL 20533
...Appellants, individually and on behalf of a class of others similarly situated, appeal from an order of dismissal with prejudice and final judgment entered on their amended complaint. Appellants challenge the constitutionality of the Florida Vehicle Impact Fee, section 320.072(1)(b), Florida Statutes (Supp....
...1994), provides "the exclusive procedure and remedy for refund claims between individual funds and accounts in the State Treasury." [2] Section 215.26 has been amended to provide a three-year time limitation for filing of claims for refund. [3] Section 319.231, Florida Statutes (1991) repealed and superseded section 320.072(1)(b). Section 319.231 imposed a $295.00 impact fee upon initial titling of a motor vehicle as opposed to its predecessor, section 320.072(1)(b) which imposed the $295.00 impact fee upon registration.
PARIENTE, J. did not participate in this case. . § 320.072(l)(b), Fla. Stat. (1990).
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