1. (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.

   1. (a) Motor vehicle rental companies are required to register each place of business located in Florida.
   2. (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. (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.

3. (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.

4. (c) Specific registration requirements for sales tax purposes are outlined in Rule 12A-1.060, F.A.C.

Rulemaking Authority 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.