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.