Purpose
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.