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, 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.

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.

SUMMARY: 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.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION: The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the Agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the public with tax information and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S. Any person who wishes to provide information regarding a Statement of Estimated Regulatory Costs, or provide a proposal for a lower cost regulatory alternative, must do so in writing within 21 days of this notice.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

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 WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW (IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):

DATE AND TIME: May 27, 2015, 1:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, 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 IS: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-16.002 Imposition and Payment of the Surcharge.

(1)(a) The lease or rental in Florida of a for hire passenger motor vehicle is subject to a surcharge imposed under Section 212.0606, F.S., of $2.00 per day, or any part of a day, regardless of whether the vehicle is licensed in Florida.

(b) No change.

(2) For the purposes of this rule chapter, the following definitions will apply:

(a) The term "car-sharing service" has the same meaning as provided in Section 212.0606, F.S.

(a) and (b) renumbered (b) and (c) No change.

(3) The $2 per day surcharge imposed under Section 212.0606(1), F.S., applies to each lease or rental of a for hire passenger motor vehicle, specified in the lease or rental agreement, on the first thirty (30) days the vehicle is continuously leased or rented to one lessee or renter. The $2 surcharge does not apply to the usage of a for hire passenger motor vehicle by a member of a car-sharing service when the motor vehicle is used for less than 24 hours.

(a) through (c) No change.

(4) The $1 surcharge imposed under Section 212.0606(2), F.S., applies to each usage of a for hire passenger motor vehicle by a member of a car-sharing service when the motor vehicle is used for less than 24 hours. When the member uses the same motor vehicle for 24 hours or more, the $2 surcharge applies to each day, or portion of a day, that the motor vehicle is used. This surcharge does not apply to the lease, rental, or use of a motor vehicle from a location owned, operated, or leased by or for the benefit of an airport or an airport authority.

(4) and (5) renumbered (5) and (6) No change.

(7)(6) Any person who has leased or rented a for hire passenger motor vehicle under the terms of a lease or rental agreement or the terms of a car-sharing service membership and cannot prove that the rental car surcharge has been paid to the lessor or other person will be directly liable to the state for any surcharge, interest, or penalty due on such transaction.

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) FS. History– New 11-14-89, Amended 7-7-91, 5-19-93, 3-20-96, 9-28-04,_______.

 

12A-16.006 Surcharge Returns and Filing Requirements.

(1)(a) Any dealer who collects the rental car surcharge is required to report to the Department all surcharge revenues that are attributed to the county where the rental agreement was entered into. For purposes of this rule, “where the rental agreement was entered into” means the county where the lessee picks up the for hire passenger motor vehicle. For example, a motor vehicle is picked up in Florida County A and dropped off in Florida County B. The surcharge revenues are attributed to Florida County A.

(b) Except as provided in Rule Chapter 12-24, F.A.C., the surcharge for each month is shall be due to the Department on the first day of the month following the date the lease or rental payments are to be made by the lessee or renter, under the terms of the lease or rental agreement, or on the first day of the month following the date the membership usage fees are billed to the member of a car-sharing service. The payment and return must be delivered to the Department or be postmarked on or before the 20th day of the month following the date the lease or rental payments or membership usage fees are billed to to be made by the lessee, or renter, or the member of a car-sharing service, under the terms of the lease or rental agreement, to avoid penalty and interest for late filing. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For this purpose, a legal holiday means a holiday which is observed by federal or state agencies as a legal holiday as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b)(c) The rental car surcharge is required to be reported to the Department on a Solid Waste and Surcharge Return (form DR-15SW). A Schedule of Rental Car Surcharge by County (form DR-15SWS) is used to report the surcharge attributed to each number of days that all for hire passenger motor vehicles were leased or rented during the month by county. Forms DR-15SW and DR-15SWS are incorporated by reference in Rule 12A-16.008, F.A.C.  The surcharge is attributed to the county:

1. Where the lessee picks up the for hire passenger motor vehicle, if the motor vehicle is picked up in Florida and is leased or rented for less than 12 months; or

2. Where the residence address of the lessee identified on the registration, license, or title is located, if the motor vehicle is leased or rented for 12 months or longer.

(c)(d) Any dealer who operates places of business in two or more counties for which returns are required and who has obtained a consolidated reporting number from the Department for purposes of reporting sales and use tax must report the rental car surcharge for all places of business using the consolidated reporting number. The dealer is required to file a consolidated Solid Waste and Surcharge Return (Form DR-15SW) with a Schedule of Rental Car Surcharge by County (Form DR-15SWS) to report the surcharge attributed to number of days that all for hire passenger motor vehicles were leased or rented during the month for each county.

(d)(e) No change.

(e)(f) Out-of-state dealers who have no physical place of business located within Florida that are required to report the rental car surcharge must file a Solid Waste and Surcharge Return (Form DR-15SW) with a Schedule of Rental Car Surcharge by County (Form DR-15SWS) to report the surcharge attributed to number of days that all for hire passenger motor vehicles were leased or rented during the month for each county. The Schedule of Rental Car Surcharge by County must be included with the return even when the dealer reports the number of days that all for hire passenger motor vehicles were leased or rented during the month for a single county.

(f)(g) No change.

(2) No change.

Rulemaking Authority 212.17(6), 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,           .

 

12A-16.008 Public Use Forms.

(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.

(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 Internet site at www.myflorida.com/dor/forms; or, 2) calling the Department at [phone], Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Florida Relay Service at [phone] (Voice) and [phone] (TTY).

Form NumberTitleEffective Date

(2) DR-15SWSolid Waste and Surcharge Return (R. 01/15 01/12)     01/12

(http://www.flrules.org/Gateway/reference.asp?No=Ref-    00819)

(3) DR-15SWNInstructions for DR-15SW Solid Waste and     01/14

Surcharge Returns (R. 01/15 01/14)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-    03598)

(4) DR-15SWSSchedule of Rental Car Surcharge by County     06/05

(R. 01/15 01/05)

(http://www.flrules.org/Gateway/reference.asp?No=Ref-   )

Rulemaking Authority 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.12(2), 213.235, 376.70, 403.717, 403.718, 403.7185 FS. History–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,           .

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Kimberly Bevis, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: May 5, 2015

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: February 23, 2015 (Vol. 41, No. 36).