12A-16.002 : Imposition and Payment of the Surcharge - Florida Administrative Rules, Law, Code, Register

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Rule: 12A-16.002 Prev Up Next

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

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

	Effective Date:	5/23/2022
	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, 5-23-22.
	References in this version:	No reference(s).

History of this Rule since Jan. 6, 2006

Section	Description	ID	Publish Date

Final 12A-16.002	Imposition and Payment of the Surcharge	25847025	Effective: 05/23/2022
Proposed 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, ....	25718306	3/31/2022 Vol. 48/63
Public Meeting 12A-16.002 ......	Approval to publish a Notice of Proposed Rule for the following rules, as well as request final adoption of these rules and approval to file .... March 29, 2022, during a regular meeting of the Governor and .... Cabinet Meeting Room, Lower Level - 03, The Capitol, Tallahassee, ....	25675432	3/18/2022 Vol. 48/54
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
Final 12A-16.002	Imposition and Payment of the Surcharge	16221521	Effective: 07/28/2015
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
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
Final 12A-16.002	Imposition and Payment of the Surcharge	1283521	Effective: 09/28/2004

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