24976256, 12A-16.002 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 24976256

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

RENTAL CAR SURCHARGE

Overview

RULE:

12A-16.002	Imposition and Payment of the Surcharge
12A-16.004	Registration
12A-16.005	Exemption Permits, Certificates, and Affidavits
12A-16.006	Surcharge Returns and Filing Requirements
12A-16.008	Public Use Forms

PURPOSE:

The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapter 2021-175, Laws of Florida. Section 2 of the chapter law amends Section 212.0606, Florida Statutes, to provide that a $1 per day rental car surcharge applies to the first 30 days of the rental of shared vehicles through peer-to-peer car-sharing programs. The proposed amendments to Rules 12A-16.002, 12A-16.004, 12A-16.005, 12A-16.006, and 12A-16.008, as well as Form DR-15SWN (Instructions for Solid Waste and Surcharge Returns) and Form DR-15SWS (Schedule of Rental Car Surcharge by County), reflect these provisions.

SUBJECT:

This rulemaking addresses legislative changes made to the rental car surcharge and its application to peer-to-peer car-sharing programs.

RULEMAKING AUTHORITY:

212.18(2), 213.06(1) FS.

LAW:

212.05(1)(c), 212.06(1)(a), 212.0606, 212.07(2), (4), (8), 212.11, 212.12, 212.18(3), 212.183, 213.235, 213.755, 376.70, 403.717, 403.718, 403.7185, 627.7483 FS.

PRINT PUBLISH DATE:

9/8/2021 Vol. 47/174

RELATED STATUTES
AND LAWS:

212.18(2), 213.06(1) FS., 212.05(1)(c), 212.06(1)(a), 212.0606, 212.07(2), (4), (8), 212.11, 212.12, 212.18(3), 212.183, 213.235, 213.755, 376.70, 403.717, 403.718, 403.7185, 627.7483 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-16.002&PDate=9/8/2021&Section=1

REFERENCE MATERIALS:

No reference(s).

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