Rule: 12A-16.006 Prev   Up   Next

Rule Title: Surcharge Returns and Filing Requirements
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: RENTAL CAR SURCHARGE

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 5/23/2022
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.11, 212.12(2), (3), (4), 213.235, 213.755 FS. History–New 11-14-89, Amended 7-7-91, 8-10-92, 5-19-93, 3-20-95, 3-20-96, 4-2-00, 4-17-03, 9-28-04, 7-28-15, 5-23-22.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Final
12A-16.006
Surcharge Returns and Filing Requirements 25847316 Effective:
05/23/2022
View Text Proposed
12A-16.002
......
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, .... 25718306 3/31/2022
Vol. 48/63
View Text Public Meeting
12A-16.002
......
Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file ....
  March 29, 2022, during a regular meeting of the Governor and ....
  Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....
25675432 3/18/2022
Vol. 48/54
View Text Development
12A-16.002
......
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, .... 24976256 9/8/2021
Vol. 47/174
View Text Final
12A-16.006
Surcharge Returns and Filing Requirements 16221618 Effective:
07/28/2015
View Text Proposed
12A-16.002
......
Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle. Section 1, Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as .... 15968545 5/6/2015
Vol. 41/88
View Text Development
12A-16.002
......
Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle. Section 1, Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as .... 15702765 2/23/2015
Vol. 41/36
View Text Final
12A-16.006
Surcharge Returns and Filing Requirements 1283812 Effective:
09/28/2004