The purpose of this rulemaking is to implement legislative changes, as well as clarifying updates, to a form within Rule 12A-16.008, Public Use Forms. Pursuant to s. 213.755(1), F.S., taxpayers are required to electronically file returns and electronically remit payments of taxes and fees where the taxpayer paid tax in the prior state fiscal year in an amount greater than or equal to $20,000. Section 2 of Chapter 2022-151, L.O.F., amends s. 213.755(1), F.S., to lower this threshold amount from $20,000 to $5,000 effective January 1, 2023. In this rulemaking, Form DR-15SWN, Instructions for DR-15SW Solid Waste and Surcharge Return, is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file Form DR-15SW, Solid Waste and Surcharge Return, and pay the taxes, fees, and surcharges by electronic means. Form DR-15SWN is also revised for standard language updates and to provide clarifying language related to separately stating the lead-acid battery fee on invoices and registration requirements for motor vehicle rental companies, car-sharing services and peer-to-peer car-sharing programs.