Purpose


Tax Collectors report and remit taxes and fees, including the motor vehicle warranty fee, electronically to the Department using the Tax Collector Revenue Remittance System. Tax Collectors no longer use Form DR-35 (Motor Vehicle Warranty Remittance Fee Report) to report the fee. The purpose of the proposed amendments to Rule 12A-13.002, F.A.C. (Collection and Remittance of Fee), is to adopt revisions to Form DR-35 to update the instructions on reporting and remitting the motor vehicle warranty fee and the information on how to obtain copies of the form from the Department.