(1) Amusement machine sales; effective tax rates.
    (a) Charges for the use of amusement machines, as defined in Florida Statutes § 212.02(24), are subject to the surtax at the rate imposed by the county where the machine is located. To calculate the tax due in an applicable reporting period for amusement machines located in counties imposing a surtax:
    1. Divide the total gross receipts from charges for the use of amusement machines by the divisors provided in paragraph (b) to compute taxable sales;
    2. Subtract taxable sales from the total gross receipts to compute the amount of sales tax, plus surtax, due.
    (b) Divisors for counties imposing surtax at the following rates are:
                                Surtax Rate