Florida Statutes 207.003 – Privilege tax levied
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Terms Used In Florida Statutes 207.003
- Commercial motor vehicle: means any vehicle not owned or operated by a governmental entity which uses diesel fuel or motor fuel on the public highways; and which has a gross vehicle weight in excess of 26,000 pounds, or has three or more axles regardless of weight, or is used in combination when the weight of such combination exceeds 26,000 pounds gross vehicle weight. See Florida Statutes 207.002
- Diesel fuel: means any liquid product or gas product or combination thereof, including, but not limited to, all forms of fuel known or sold as diesel fuel, kerosene, butane gas, or propane gas and all other forms of liquefied petroleum gases, except those defined as "motor fuel" used to propel a motor vehicle. See Florida Statutes 207.002
- Motor carrier: means any person owning, controlling, operating, or managing any motor vehicle used to transport persons or property over any public highway. See Florida Statutes 207.002
- Motor fuel: means what is commonly known and sold as gasoline and fuels containing a mixture of gasoline and other products. See Florida Statutes 207.002
- operating: means and includes the utilization in any form of any commercial motor vehicle, whether loaded or empty, whether utilized for compensation or not for compensation, and whether owned by or leased to the motor carrier who uses it or causes it to be used. See Florida Statutes 207.002
- used: means the consumption of diesel fuel or motor fuel in a commercial motor vehicle for the propulsion thereof. See Florida Statutes 207.002
A tax for the privilege of operating any commercial motor vehicle upon the public highways of this state shall be levied upon every motor carrier at a rate which includes the minimum rates provided in parts I, II, and IV of chapter 206 on each gallon of diesel fuel or motor fuel used for the propulsion of a commercial motor vehicle by such motor carrier within the state.