Section 5J-12.001 - DefinitionsFor the purposes of these rules, the definitions contained in section 559.903, F.S., and the following apply:
(1) "Established place of business" means that physical location noted on the business tax receipt issued to the motor vehicle repair shop pursuant to chapter 205, F.S. If the county or municipality has adopted no local business tax receipt requirement pursuant to chapter 205, F.S., the term means that physical location where motor vehicle repairs are performed, or records, equipment, or tools used for the conduct of the business of motor vehicle repair are housed or stored.(2) "Motor vehicle repair shop" includes persons performing electronic diagnostic work on motor vehicles; it does not include independent contractors to which a portion of the motor vehicle repair work is subcontracted if:(a) The independent contractor is located at a separate facility and is not otherwise engaged in motor vehicle repair; and,(b) The motor vehicle repair shop subcontracting the work remains responsible to the customer for the work performed.Fla. Admin. Code Ann. R. 5J-12.001
Rulemaking Authority 570.07(23) FS. Law Implemented 559.903(6), (7), 559.904(7), (9) FS.
New 1-18-95, Amended 11-29-95, 2-11-98, 4-24-13.New 1-18-95, Amended 11-29-95, 2-11-98, 4-24-13.