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 part of a car-sharing ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NOS.:RULE TITLES:

12A-16.002Imposition and Payment of the Surcharge

12A-16.006Surcharge Returns and Filing Requirements

12A-16.008Public Use Forms

PURPOSE AND EFFECT: 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 L.O.F., amended that statute to reduce the rate imposed on the use of a motor vehicle as part of a car-sharing service to $1 per usage. The purpose of the proposed amendments to Rule 12A-16.002, F.A.C. (Imposition and Payment of the Surcharge), is to provide guidance relating to the reduced $1 per usage surcharge imposed on motor vehicles used through car-sharing service memberships.

The purpose of the proposed amendments to Rule 12A-16.006, F.A.C. (Surcharge Returns and Filing Requirements) is to clarify when the rental car surcharge is due to the state and how the rental car surcharge is to be reported per county, based on the amendment made to Section 212.0606, F.S., by Section 1, Chapter 2014-199 L.O.F.

The purpose of the proposed amendments to Rule 12A-16.008, F.A.C. (Public Use Forms) is to incorporate by reference the amendments to the forms used to report any rental car surcharge due to the state.

SUBJECT AREA TO BE ADDRESSED: The subject areas to be addressed are the proposed changes to Rules 12A-16.002, 12A-16.006, and 12A-16.008, F.A.C., relating to the imposition, collection, and reporting of the rental car surcharge imposed by Section 212.0606, F.S.

RULEMAKING AUTHORITY: 212.17(6), 212.18(2), 213.06(1) FS.

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

IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: March 11, 2015, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 2503, Tallahassee, Florida

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tonya Fulford at [phone]/ If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS: Published on the Department’s Internet site at www.myflorida.com/dor/rules.