Florida Regulations 12A-16.004: Registration
Current as of: 2024 | Check for updates
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(1) Every person who operates a car-sharing service, a peer-to-peer car-sharing program, or motor vehicle rental company must register with the Department as a dealer for the purposes of remitting the rental car surcharge.
(a) Motor vehicle rental companies are required to register each place of business located in Florida.
(b) Car-sharing services and peer-to-peer car-sharing programs are required to submit a registration application for each county in which business is conducted.
(2)(a) Registration is available by using one of the following methods
1. Completing a Florida Business Tax Application through the Department’s website at floridarevenue.com/taxes/registration.
2. Submitting Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097), as indicated on the form.
(b) If a business previously submitted Form DR-1 and holds an active certificate of registration or reemployment tax account, the business may use Form DR-1A, Application for Registered Businesses to Add a New Florida Location (incorporated by reference in Fl. Admin. Code R. 12A-1.097), in the following circumstances.
1. To register an additional business location.
2. To update a registered location that has moved from one Florida County to another.
(c) Specific registration requirements for sales tax purposes are outlined in Fl. Admin. Code R. 12A-1.060
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.18(3) FS. History-New 11-14-89, Amended 8-10-92, 3-21-95, 6-19-01 4-17-03, 11-6-07, 1-17-18, 3-25-20, 5-23-22.
(a) Motor vehicle rental companies are required to register each place of business located in Florida.
(b) Car-sharing services and peer-to-peer car-sharing programs are required to submit a registration application for each county in which business is conducted.
(2)(a) Registration is available by using one of the following methods
1. Completing a Florida Business Tax Application through the Department’s website at floridarevenue.com/taxes/registration.
2. Submitting Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097), as indicated on the form.
(b) If a business previously submitted Form DR-1 and holds an active certificate of registration or reemployment tax account, the business may use Form DR-1A, Application for Registered Businesses to Add a New Florida Location (incorporated by reference in Fl. Admin. Code R. 12A-1.097), in the following circumstances.
1. To register an additional business location.
2. To update a registered location that has moved from one Florida County to another.
(c) Specific registration requirements for sales tax purposes are outlined in Fl. Admin. Code R. 12A-1.060
Rulemaking Authority Florida Statutes § 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.18(3) FS. History-New 11-14-89, Amended 8-10-92, 3-21-95, 6-19-01 4-17-03, 11-6-07, 1-17-18, 3-25-20, 5-23-22.