25718306, 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: 25718306

Notice of Proposed Rule

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.

SUMMARY:

Rule 12A-16.002 has been substantially reworded; the definitions have been updated to incorporate 2021 legislative changes; the surcharge imposed on peer-to-peer car-sharing program agreements has been added; and the proposed language also clarifies when the rental car surcharge is due. Rule 12A-16.004 has been substantially revised to incorporate peer-to-peer car-sharing programs and provide direction as to how motor vehicle rental companies, car-sharing services, and peer-to-peer car-sharing programs should register as a dealer for the purpose of remitting the rental car surcharge. The proposed language for Rule 12A-16.005 adds the term shared vehicle to incorporate the addition of peer-to-peer car-sharing programs. Rule 12A-16.006 has been amended to include how peer-to-peer car-sharing programs attribute the rental car surcharge to the appropriate county when filing the rental car surcharge return. The proposed amendments to Rule 12A-16.008 incorporate revisions to Form DR-15SWN and Form DR-15SWS, which have been revised to include the rental car surcharge imposed on peer-to-peer car-sharing program agreements.

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:

3/31/2022 Vol. 48/63

COMMENTS:

From 3/31/2022 To 4/21/2022 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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