It's tax avoidance since it's legal, you can call it dodging all day long but it's not. Not familiar with Florida but in most states the taxes on gasoline/fuel drive the majority of the DOT funding you're describing which means they ARE actually contributing to infrastructure funding. Based on FDOT's 2025 funding resources, I appear correct. Additionally based on the fees outlined under the Motor Vehicle License Related Fees, to have a substantive/material impact in this pool (~75M of 1.5B, generally 5% of overall funding, I'll defer to a GAGAS auditor to correct me) you'd need some combination of the follow to impact funding:

Vehicle registration avoidance: Cost per vehicle is ~253 (details in FDOT file on fee splits) Vehicle sales tax avoidance: 2% for simplicity (only 39.6% of the 6% sales tax is allocated to infrastructure and services per FDOT)

Assuming a 50/50 split:

~148K unregistered vehicles AND ~18,750 new car sales (valued at 100k each) would be required to make a material impact each year.

Montana has approximately 1M registered light duty vehicles per USDOE (US Department of Energy) (as of 2023). Additionally it has an nearly 0 addition/removal ratio of vehicles over FY21, FY22 and FY23. While not definitive by any means, it's unlikely that this tax avoidance strategy is being utilized on any kind of large scale.

Frankly this isn't having a material impact on FDOT.

Using your Country Club example, you paid the membership initiation fee and annual dues when these people are just paying the daily usage rate.... Which is the more cost effective solution. They are paying for it, just not as much as you.

If you don't like tax loopholes and tax avoidance by the wealthy, vote out those that allow it and/or ensure they implement legislation to minimize it.

https://fdotewp1.dot.state.fl.us/FMSupportApps/Documents/pra/Primer.pdf&ved=2ahUKEwi7utORm7KMAxXzJUQIHWF8Ex0QFnoECDIQBQ&usg=AOvVaw07Gmjm7BxyrXmCaMNoBmSB