Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-16 - RENTAL CAR SURCHARGE › Section 12A-16.006 - Surcharge Returns and Filing Requirements

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Except as provided in rule Chapter 12-24, F.A.C., the surcharge for each month
				is 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 the lessee, renter,
				or the member of a car-sharing service 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) 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 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.
3. The rental car surcharge for the use of a
				shared vehicle through a peer-to-peer car-sharing program is attributed to the
				county corresponding to the location of the motor vehicle at the car-sharing
				start time.
(c) Any
				dealer who operates places of business in two or more counties for which
				returns are required and who has obtained a consolidated filing 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 filing 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 each county.
(d) Any dealer who operates two or more
				places of business in a single county for which returns are required and who
				has obtained a county control reporting number from the Department for purposes
				of reporting sales and use tax must report the rental car surcharge for all
				places of business located within a single county using the county control
				reporting number. Such dealers are reporting the rental car surcharge
				attributed to that county and are not required to file a Schedule of Rental Car
				Surcharge by County (Form DR-15SWS).
(e) 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 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)
				For information on how to obtain a county control reporting number or a
				consolidated filing number for purposes of sales and use tax, see subsection
				(1) of Rule 12A-1.056, F.A.C.
(g) Each dealer is required to file a return
				each month, even when no rental car surcharge is due for that month. However, a
				dealer is not required to file a Schedule of Rental Car Surcharge by County
				(form DR-15SWS) when no rental car surcharge is due for that month.
(h) Electronic filing of payments and returns
				for reporting the rental car surcharge must be submitted to the Department, as
				provided in Rule Chapter 12-24, F.A.C., when:
1. Payment of the rental car surcharge is
				required to be made by electronic means;
2. Any return for reporting the rental car
				surcharge is required to be submitted by electronic means; or
3. No fees are due with a return for
				reporting the rental car surcharge.