Rule: 12A-16.002 Prev   Up   Next

Rule Title: Imposition and Payment of the Surcharge
Department: DEPARTMENT OF REVENUE    Add to MyFLRules Favorites
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Division: Sales and Use Tax
Chapter: RENTAL CAR SURCHARGE

Latest version of the final adopted rule presented in Florida Administrative Code (FAC):

VIEW_RULE Effective Date: 7/28/2015
History Notes: Rulemaking Authority 212.18(2), 213.06(1) FS. Law Implemented 212.05(1)(c), 212.06(1)(a), 212.0606, 212.07(2), (4), (8) FS. History–New 11-14-89, Amended 7-7-91, 5-19-93, 3-20-96, 9-28-04, 7-28-15.
References in this version: No reference(s).
History of this Rule since Jan. 6, 2006
Notice /
Adopted
Section Description ID Publish
Date
View Text Development
12A-16.002
......
The purpose of this rulemaking is to update the Department’s rules to address 2021 legislative changes contained in Chapter 2021-175, Laws of Florida. Section 2 of the chapter law amends Section 212.0606, Florida Statutes, .... 24976256 9/8/2021
Vol. 47/174
View Text Final
12A-16.002
Imposition and Payment of the Surcharge 16221521 Effective:
07/28/2015
View Text Proposed
12A-16.002
......
Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle. Section 1, Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as .... 15968545 5/6/2015
Vol. 41/88
View Text Development
12A-16.002
......
Section 212.0606, F.S., previously imposed a $2 per day surcharge on each lease or rental of a motor vehicle. Section 1, Chapter 2014-199, amended that statute to reduce the rate imposed on the use of a motor vehicle as .... 15702765 2/23/2015
Vol. 41/36
View Text Final
12A-16.002
Imposition and Payment of the Surcharge 1283521 Effective:
09/28/2004