The Florida Senate
BILL ANALYSIS AND FISCAL IMPACT STATEMENT
(This document is based on the provisions contained in the legislation as of the latest date listed below.)
Prepared By: The Professional Staff of the Appropriations Subcommittee on Transportation, Tourism, and Economic
Development
BILL: PCS/CS/SB 140 (117190)
INTRODUCER: Appropriations Subcommittee on Transportation, Tourism, and Economic Development;
Transportation Committee; and Senator Brandes
SUBJECT: Fees/Electric Vehicles
DATE: March 25, 2021 REVISED:
ANALYST STAFF DIRECTOR REFERENCE ACTION
1. Price Vickers TR Fav/CS
2. Wells Hrdlicka ATD Recommend: Fav/CS
3. AP
Please see Section IX. for Additional Information:
COMMITTEE SUBSTITUTE - Substantial Changes
I. Summary:
PCS/CS/SB 140 imposes flat fees by weight, in addition to existing license taxes, for electric
vehicles beginning July 1, 2021, and increasing January 1, 2025. The bill likewise imposes an
additional flat fee for plug-in hybrid electric vehicles, which also increases on January 1, 2025.
The bill authorizes any person or entity registering an electric or plug-in hybrid electric vehicle
to renew the registration biennially in accordance with current law.
These fees are contingent upon passage of a linked bill, SB 138, which in part creates the
Electric Vehicle Infrastructure Grant Program within the Florida Department of Transportation
(FDOT) to provide financial assistance to encourage the installation of publicly-available electric
vehicle charging infrastructure on public or private property. That bill requires 64 percent of the
additional flat fees imposed to be deposited into the State Transportation Trust Fund (STTF) to
be used to fund the grant program.
The other 36 percent of the additional flat fee must be allocated to the county where the vehicle
is registered. Until June 30, 2024, the county must use the fees to provide publically available
electrical vehicle charging infrastructure and related equipment. Beginning July 1, 2024,
allocation must be distributed by the Department of Revenue to the county and the municipalities
within the county proportionate to the distributions of local option fuel taxes. These funds must
be used for transportation expenditures, the same as the current uses for the local option fuel
taxes.
BILL: PCS/CS/SB 140 (117190) Page 2
The fees expire on December 31, 2030.
The bill takes effect July 1, 2021, but only if SB 138 or similar legislation is enacted.
II. Present Situation:
Electric and Hybrid Vehicles
Electric vehicles (EVs) offer a readily available and cleaner fuel source, with higher fuel
efficiency and improved air quality compared to vehicles with internal combustion engines.
Increasing interest in EV use is driven by higher gas prices and greenhouse gas emission
concerns, but their relative high cost compared to conventional fuel-powered vehicles and their
relative limited range have restricted the commercial viability of EVs.1 However, advancements
in EV-related technology are continuing, EV manufacturing is rising, and EV prices have been
dropping.2
Types of EVs
The U.S. Department of Energy’s Alternative Fuels Data Center (AFDC) uses the term
“electric-drive vehicles” to collectively refer to hybrid electric vehicles (HEVs), plug-in hybrid
electric vehicles (PHEVs), and all-electric vehicles (AEVs). According to the AFDC:3
 HEVs are primarily powered by an internal combustion engine that runs on conventional or
alternative fuel and an electric motor that uses energy stored in a battery. The battery is
charged through regenerative braking and by the internal combustion engine and is not
plugged in to charge.
 PHEVs are powered by an internal combustion engine that can run on conventional or
alternative fuel and an electric motor that uses energy stored in a battery. The vehicle can be
plugged in to an electric power source to charge the battery.
 AEVs use a battery to store the electric energy that powers the motor. AEV batteries are
charged by plugging the vehicle in to an electric power source. AEVs are also referred to as
battery electric vehicles or BEVs.
For purposes of vehicle registration, Florida law currently defines the term “electric vehicle” to
mean “a motor vehicle that is powered by an electric motor that draws current from rechargeable
storage batteries, fuel cells, or other sources of electrical current.”4
Florida EV Infrastructure Master Plan Status Report
The 2020 Legislature enacted s. 339.287, F.S., directing the FDOT, in consultation with the
Public Service Commission and the Office of Energy within the Department of Agriculture and
Consumer Services (DACS), to develop and recommend a master plan for current and future
1
See Federal Highway Administration, FHWA NHTS Brief, Electric Vehicle Feasibility, July 2016, pp. 1-2, available at
http://nhts.ornl.gov/briefs/EVFeasibility20160701.pdf (last visited March 16, 2021).
2
Id. at p. 2.
3
See AFDC, Hybrid and Plug-In Electric Vehicles, available at https://www.afdc.energy.gov/vehicles/electric.html (last
visited March 16, 2021).
4
Section 320.01(36), F.S.
BILL: PCS/CS/SB 140 (117190) Page 3
plans for the development of EV charging station infrastructure along the State Highway
System.5 The recommended master plan must be developed and submitted by July 1, 2021. As
also required, the FDOT submitted a preliminary status report in December of 2020.6
Preliminary recommendations in the status report contain 12 areas of focus, with potential
strategies and action items categorized by potential action type (by executive order, legislative,
and/or agency action) and potential lead and coordinating agencies identified.7
In accordance with the 2020 law, the status report reviews emerging technologies in the electric
and alternative vehicle market and sets out the following preliminary findings: 8
 With respect to EV technologies:
o PHEVs have a relatively short range on a full battery (~40 miles). Once expired, the
internal combustion engine automatically starts, so PHEVS are not limited in range by
available electricity.
o BEVs have a 40-300 mile range, depending on the vehicle make and model, which is a
primary consideration for long-range travel and evacuations.
 With respect to EV technology trends:
o The trend is toward increased battery power density, increased battery lifetime (recharge
cycle), and higher battery voltages.
o BEV historical battery cost has decreased from ~$1,175 per kWh9 in 2010 to ~$375 per
kWh in 2015 and is forecasted to decrease further to ~$160 in 2020 and to ~$100 in
2025.
o BEV historical range has increased from ~75 miles in 2010 to ~160 miles in 2015 and is
forecasted to increase further to 250 miles in 2020 and ~450 miles in 2025.
As required, the report also evaluates and compares EV charging stations available at present and
which may become available, key findings of which are summarized in part in the below table:
Charge Rate
EVSE10 Type Supply Voltage Power Level Use cases
(miles/hour)
Level 1 120V (toaster) 1 -18 kW 3–7 Home/overnight
3.3 – 19.2 10-60 Home/work
Level 2 208-240V (clothes dryer)
7.7 kW typical 26 Destination charging
50 kW 175
DC Fast 480V (commercial HVAC Roadside/travel
150 Kw 500
Charger unit) Emergency charging
350Kw 1,200
The report indicates that Level 1 chargers are currently obsolete for commercial purposes,
Level 2 chargers are currently dominant for commercial purposes, and DC fast chargers are the
5
Chapter 2020-21, s. 3, Laws of Florida.
6
FDOT, EV Infrastructure Master Plan Status Report, December 1, 2020, available at
https://fdotwww.blob.core.windows.net/sitefinity/docs/default-source/planning/fto/evmp-status.pdf?sfvrsn=ac348cf4_8 (last
visited March 16, 2021).
7
These recommendations are set out in table form for ease of review at id. at p. 15.
8
Supra note 8 at p. 3.
9
Per kilowatt hour.
10
The report refers to EV charging equipment using an industry term, electric vehicle supply equipment or EVSE.
BILL: PCS/CS/SB 140 (117190) Page 4
most applicable for long-range travel and evacuations.11 Future EVSE technologies for fleet and
passenger operations include higher-power charging, up to 350 kW with current standards,
extreme fast charging for medium and heavy duty applications, and wireless power transfer.12
EV Registration, Market Share, and State Transportation Trust Fund Revenue Impacts
Currently, an electric vehicle pays the same motor vehicle license tax as non-electric vehicles.13
Generally, registration fees differ based on factors such as the type of vehicle and its weight,
with fees ranging, for example, between $14.50 and $32.50 annually for light-duty vehicles and
from $60.75 to $1,322 for heavy trucks and truck tractors.14
The EV Infrastructure Master Plan status report includes projections of the increase in the use of
EVs in Florida over the next 20 years, which in part provides data15 on existing EV market
adoption in Florida.
 The report concludes that BEVs (44,068) and PHEVs (22,617) currently total just
0.41 percent of the 16,529,219 total light-duty vehicle registrations in Florida.16
 The report projects conservative, moderate, and aggressive growth scenarios for light-duty
EV sales, projecting a respective 10, 20, and 35 percent growth in sales by 2040.17
 Respective of the growth scenarios, projections of negative net revenue loss to the STTF of
8.4, 16.6, and 30 percent by the same year.18
Among the most common potential strategies for mitigation of revenue loss from increased
EV use in other states, the report notes a fee in addition to any existing registration fee, which
may or may not be tied to inflation. According to the report, 26 states impose such a fee with a
range in cost of $32.50 to $213.88 annually.19
Linked Legislation
SB 138, linked to this bill, directs the Florida Department of Transportation (FDOT) to establish
the Electric Vehicle Infrastructure Grant Program to provide financial assistance to encourage
the installation of publicly-available electric vehicle charging infrastructure for electric vehicles,
including, but not limited to, electric semi-trucks and electric aircraft, on public or private
property.
The bill authorizes state agencies, public universities, public transit agencies, ports, airports, and
local governments to apply to the FDOT for grants for technical assistance for the development
11
Supra note 8 at p. 4.
12
Id. For a map of existing publicly accessible Level 2 station locations (773), DC fast charger stations (59), and locations
funded by the Florida Department of Environmental Protection from the VW Settlement (27), see p. 16.
13
Section 320.08001, F.S.
14
Section 320.08, F.S.
15
The source is vehicle registration data as of July 28, 2020, provided to the FDOT by the Florida Department of Highway
Safety and Motor Vehicles. Supra note 8 at p. 6.
16
Supra note 8 at p. 6. HEVs are not included as part of the 0.41 percent of the total light-duty vehicle registrations. HEVs do
not plug in to an electric power source to charge batteries, using regenerative braking instead.
17
Id.
18
Supra note 8 at p. 7.
19
Id.
BILL: PCS/CS/SB 140 (117190) Page 5
and adoption of local or regional plans establishing charging infrastructure and for assistance
with the purchase of related equipment and costs of installation. The bill sets out required
matching funds and sources and authorizes an applicant to partner with a private-sector entity to
install charging infrastructure on private property in the jurisdiction of the applicant.
The FDOT is directed to develop and publish criteria for prioritizing applications and maintain a
prioritized list of approved grant applications; continually review emerging research, policies,
and standards relating to electric vehicle charging infrastructure; publish best practices relating to
such infrastructure; and adopt rules to administer the new provisions.
Contingent upon passage of this bill, CS/SB 138 creates s. 339.0802, F.S., requiring the FDOT to
use the funds resulting from increased revenues to the STTF from the additional fees imposed on
EVs by this bill to fund the EV Infrastructure Grant Program beginning in Fiscal
Year 2023-2024.
III. Effect of Proposed Changes:
Section 1 amends s. 320.08001, F.S., imposing annual flat fees in addition to existing license
taxes imposed by s. 320.08, F.S., as follows:
 For “electric vehicles” weighing less than 10,000 pounds, a flat fee of $135 beginning
July 1, 2021, increasing to $150 beginning January 1, 2025.
 For “electric vehicles” weighing 10,000 pounds or more, $235 beginning July 1, 2021,
increasing to $250 beginning January 1, 2025.
 For “plug-in hybrid electric vehicles,” a $35 flat fee beginning July 1, 2021, increasing to
$50 beginning January 1, 2025.
The bill exempts from the fees a low-speed, electric, or plug-in hybrid electric vehicle that uses a
battery storage system of up to 5 kilowatt hours. This appears to exclude vehicles such as golf
carts.
The bill authorizes any person or entity registering an electric or plug-in hybrid electric vehicle
to renew the registration biennially in accordance with current law.
Of the proceeds of the additional flat fee, 64 percent must be deposited into the STTF and 36
percent must be allocated to the county where the vehicle is registered. Beginning in Fiscal Year
2023-2024, the funds deposited into the STTF would be allocated under SB 138 to fund the EV
Infrastructure Grant Program.
Of the portion of fees allocated to counties, until June 30, 2024, the Department of Highway
Safety and Motor Vehicles, which collects motor vehicle license tax, must distribute the funds to
the tax collector of the county where the vehicle was registered for use by the county
commission for providing publically available EV charging infrastructure and related equipment.
Beginning July 1, 2024, the Department of Highway Safety and Motor Vehicles must transfer the
county funds to the Department of Revenue to distribute to the appropriate county commission
and municipalities within the county in proportion to the previous month’s distribution of local
BILL: PCS/CS/SB 140 (117190) Page 6
option fuel taxes.20 Local option fuel tax revenues are transferred to the Local Option Fuel Tax
Trust Fund, and are distributed monthly by the Department of Revenue pursuant to law to
counties and municipalities. The portion of the fees distributed under this bill must be used by
the local governments for transportation expenditures. Currently, transportation expenditures
include:21
 Public transportation operations and maintenance;
 Roadway and right-of-way maintenance and equipment, and related storage for such
equipment;
 Roadway and right-of-way drainage;
 Street lighting installation, operation, maintenance, and repair;
 Traffic signs and engineering, signalization, and pavement markings, installation, operation,
maintenance, and repair;
 Bridge maintenance and operation; and
 Debt service and current expenditures for transportation capital projects.
Section 2 eliminates the fees on Decem