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Florida Administrative Code (Last Updated: April 18, 2024) |
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12. Department of Revenue |
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12A. Sales and Use Tax |
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12A-16. Rental Car Surcharge |
1(1)(a) The following public use forms and instructions are employed by the Department of Revenue in its dealings with the public in administering the rental car surcharge, as provided in this rule chapter, and the solid waste fees, as provided in rule Chapter 12A-12, F.A.C. These forms are hereby incorporated by reference in this rule.
56(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website at floridarevenue.com/forms; or, 842) calling the Department at (850)488-6800, Monday through Friday (excluding holidays); or, 3) 97writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
133Form Number
135Title
136Effective Date
138(2) DR-15SW
140Solid Waste and Surcharge Return (R. 01/15)
147(148http://www.flrules.org/Gateway/reference.asp?No=Ref-05594150)
15107/15
152(3) DR-15SWN
154Instructions for DR-15SW Solid Waste and Surcharge Returns
162(163http://www.flrules.org/Gateway/reference.asp?No=Ref-16260165)
16601/24
167(4) DR-15SWS
169Schedule of Rental Car Surcharge by County
176(177http://www.flrules.org/Gateway/reference.asp?No=Ref-14235179)
18001/22
181Rulemaking Authority 183212.18(2), 184213.06(1) FS. 186Law Implemented 188212.0606, 189212.12(2), 190213.235, 191213.755, 192376.70, 193403.717, 194403.718, 195403.7185 FS. 197History–New 11-14-89, Amended 7-7-91, 8-10-92, 3-21-95, 6-19-01, 4-17-03, 9-28-04, 6-28-05, 7-25-06, 4-5-07, 1-1-08, 1-27-09, 1-11-10, 1-12-11, 1-25-12, 1-20-14, 7-28-15, 4-16-18, 1-1-21, 5-23-22, 1-1-23, 1-1-24.
