Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12A - Sales and Use Tax
Chapter 12A-16 - RENTAL CAR SURCHARGE
Section 12A-16.004 - Registration
Universal Citation: FL Admin Code R 12A-16.004
Current through Reg. 50, No. 187; September 24, 2024
(1) Every person who operates a car-sharing service, a peer-to-peer car-sharing program, or motor vehicle rental company must register with the Department as a dealer for the purposes of remitting the rental car surcharge.
(a) Motor vehicle rental
companies are required to register each place of business located in
Florida.
(b) Car-sharing services
and peer-to-peer car-sharing programs are required to submit a registration
application for each county in which business is conducted.
(2)
(a)
Registration is available by using one of the following methods
1. Completing a Florida Business Tax
Application through the Department's website at
floridarevenue.com/taxes/registration.
2. Submitting Form DR-1, Florida Business Tax
Application (incorporated by reference in Rule
12A-1.097, F.A.C.), as indicated
on the form.
(b) If a
business previously submitted Form DR-1 and holds an active certificate of
registration or reemployment tax account, the business may use Form DR-1A,
Application for Registered Businesses to Add a New Florida Location
(incorporated by reference in Rule
12A-1.097, F.A.C.), in the
following circumstances.
1. To register an
additional business location.
2. To
update a registered location that has moved from one Florida County to
another.
(c) Specific
registration requirements for sales tax purposes are outlined in Rule
12A-1.060,
F.A.C.
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.18(3) FS.
New 11-14-89, Amended 8-10-92, 3-21-95, 6-19-01 4-17-03, 11-6-07, 1-17-18, 3-25-20, 5-23-22.
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