Section 12A-16.004 - Registration(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 Rule 12A-1.097, F.A.C.), 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 Rule 12A-1.097, F.A.C.), 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 Rule 12A-1.060, F.A.C.Fla. Admin. Code Ann. R. 12A-16.004
Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.0606, 212.18(3) FS.
New 11-14-89, Amended 8-10-92, 3-21-95, 6-19-01 4-17-03, 11-6-07, Amended by Florida Register Volume 44, Number 002, January 3, 2018 effective 1/17/2018, Amended by Florida Register Volume 46, Number 048, March 10, 2020 effective 3/25/2020, Amended by Florida Register Volume 48, Number 091, May 10, 2022 effective 5/23/2022.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.