(1) The tax imposed by s. 206.87 does not apply to motor vehicles licensed in this state pursuant to chapter 320 which are powered by alternative fuels and for which valid decals have been acquired as provided in this section. (a) The owners or operators of such vehicles shall, in lieu of the excise tax imposed by this part, pay an annual decal fee on each such motor vehicle in accordance with the following rate schedule:
|Class||Vehicle License Category||State Fee:|
Fee for each tenth of a cent of tax imposed by s. 206.87(1)(a) and (d)
|Fee for each cent of tax imposed by s. 206.87(1)(b) and (c)|
| A||Vehicles licensed pursuant to s. 320.08(1), (2), (3)(a)-(c), (e), (6)(a), and (9)(c)1.||$1.10||$11|
| B||Vehicles licensed pursuant to s. 320.08(5)(b)-(f), (6)(b), (9)(c)2., and (14).||$1.50||$15|
| C||Vehicles licensed pursuant to s. 320.08(4).||$2.10||$21|(b) A person fueling vehicles from his or her own facilities shall, in addition to the state alternative fuel fee imposed by this section, pay a local alternative fuel fee in lieu of each cent of excise tax levied by a county pursuant to s. 206.87(1)(b) and (c). This local fee shall be $11 for each cent of local excise tax on class “A” vehicles, $15 for each cent of local excise tax on class “B” vehicles, and $21 for each cent of local excise tax on class “C” vehicles. Those persons who do not operate their own fueling facilities shall indicate and pay the appropriate local fee for the particular county where the vehicles are predominantly used.
(2)(a) The department shall issue annual decals, which shall be valid for the current 12-month period for which they are issued and which shall be attached to the upper right corners of the front windshields on the motor vehicles for which they are issued. However, if a motor vehicle owner applies for the decal after March 31, June 30, or September 30 of any year, he or she shall pay three-fourths, one-half, or one-fourth of the fee, respectively.
(b) A valid identifying decal which has been issued for a motor vehicle is transferable for the remainder of the issuance period upon change of ownership of the motor vehicle if the owner notifies the department of such transfer within 10 days.
(3) It is unlawful for any person to operate a motor vehicle that is required to have a decal upon the highways of this state without such decal unless the motor vehicle is titled outside the state.
(4) No person shall put, or cause to be put, liquefied petroleum gas or compressed natural gas into the fuel supply tank of a motor vehicle which is required to have an alternative fuel decal unless the vehicle has such a decal attached to it as required by this section. Each sale of fuel placed into a motor vehicle displaying such a decal shall be recorded upon an invoice which includes the decal number, the motor vehicle license number, and the number of gallons placed into the motor vehicle.
(5) Any person who violates the provisions of this section is guilty of a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. In addition, any person who is liable for fueling a vehicle which does not have the proper decal affixed is subject to the provisions of this section and the provisions of s. 206.94.
(6) Persons, except those who purchase liquefied petroleum gas or compressed natural gas for resale, who only own or operate motor vehicles displaying an alternative fuel decal are not subject to the excise tax licensing and reporting requirements under this part.
(7) The department is empowered to promulgate rules, establish procedures for the audit of persons affected by this section, impose assessments for delinquent fees, require the keeping of any records or books, and prescribe and publish forms as may be necessary to administer the fee imposed by this section.
(8) The excise tax provided by s. 206.87 applies to purchases of alternative fuels by operators of vehicles licensed in other states and other vehicles which do not have the proper decals pursuant to this section. (9) A state or local governmental agency is not required to obtain a decal and pay the annual decal fee imposed by this section for a motor vehicle which it operates which is powered by alternative fuel. The excise tax imposed by s. 206.87 does not apply to purchases of alternative fuel for such vehicles.