Lead-Acid Battery Fee
A $1.50 fee applies to new or remanufactured batteries for use in motor vehicles (on-road or
off-road), vessels, or aircraft and is due whether the battery is
sold separately or as a component part of the vehicle, vessel, or aircraft. The fee is not imposed on the sale of a battery for resale.
This fee is imposed on dealers making retail sales of new and remanufactured lead-acid batteries, including those sold to governmental entities or to nonprofit
organizations, when the sales are made in Florida.
Reference: Section 403.7185, Florida Statutes
New Tire Fee
A $1.00 fee is due whether a new tire is sold separately or as a component part of a vehicle. The fee must be separately stated on the sales invoice
and included in the total amount subject to sales tax.
This fee is imposed on retail dealers of new motor vehicle tires, including those sold to governmental entities or to nonprofit organizations, when the sales
are made in Florida.
A "new tire" is one that has never been used on or off the roads of Florida. This does not include recaps.
A "motor vehicle" is one that transports people or cargo, such as automobiles, motorcycles, trucks, trailers, semi-trailers, and truck tractors. It also
includes vehicles that operate on and off the roads of Florida, such as golf carts, all-terrain vehicles, and travel trailers.
Reference: Section 403.718, Florida Statutes
Rental Car Surcharge
A $2.00 per day rental car surcharge applies to the first 30 days, or portion of a day, a motor vehicle is continuously leased or rented in Florida to one person,
even when the vehicle is licensed outside of Florida.
A $1.00 per usage rental car surcharge applies to the use of a motor vehicle by a member of a car-sharing service for a period of less than 24 hours. If the member
uses the motor vehicle for 24 hours or more in a single usage, the $2.00 per day surcharge applies.
The rental car surcharge is imposed on the lease or rental of, or use under a car-sharing service membership of, motor vehicles designed to accommodate less than
nine passengers. The surcharge does not apply to the lease or rental of motorcycles, mopeds, trucks, trailers, recreational vehicles, or van conversions. The lease or
rental is exempt from the surcharge when the purchaser issues a sales tax exemption certificate to lease or rent the motor vehicle exempt from sales tax.
Report the Surcharge by County: Florida law requires dealers to report the rental car surcharge by the county where the lessee picks up the
passenger motor vehicle. If you have multiple business locations at which you lease or rent passenger motor vehicles, you must have a separate
Certificate of Registration for Sales and Use Tax for each business location and report the rental car surcharge due for that
Complete the Schedule of Rental Car Surcharge by County
(Form DR-15SWS ) when:
- You lease or rent a vehicle from your business location in one Florida county and your customer picks up the vehicle in another Florida county. Use Form
DR-15SWS to report the surcharge in the county where the vehicle is picked up.
- You have no business locations in Florida and you lease a vehicle for 12 months or longer that is registered, licensed, or titled in Florida. Use Form
DR-15SWS to report the surcharge in the county where the residence address of the lessee identified on the vehicle registration, license, or title is located.
Dealers who electronically file their Solid Waste and Surcharge Return (Form DR-15SW) must also complete the
DR-15SWS schedule electronically.
Reference: Section 212.0606, Florida Statutes
Registration and Account Changes
Businesses must register each location to report and pay lead-acid battery fees, new tire fees, and rental car surcharges. You can register using the
system or submit a paper Florida Business Tax Application
If you hold an active certificate of registration or reemployment tax account issued by the Department because you previously submitted a Florida Business Tax
Application (Form DR-1), use the Application for Registered Businesses to Add a New Florida Location
) to register:
- An additional business location or Florida rental property, or
- A registered location that has moved from one Florida county to another.
For more information on submitting an application, see Registering Your Business
You must notify the Florida Department of Revenue, if you:
- Change your business name;
- Change your mailing address;
- Change your location address within the same county;
- Close or sell your business; or
- Your business becomes active and you will sell or rent taxable property or services.
The quickest way to notify the Department of these changes is to update your account online.
You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application
(Form DR-1 ), if you:
- Change your legal entity; or
- Change the ownership of your business.
File and Pay Fees and Surcharge
The lead-acid battery fee, new tire fee and rental car surcharge are reported using a Solid Waste and Surcharge Return
). Instructions (Form DR-15SWN ) are available. You can file and
pay solid waste fees and rental car surcharges electronically using the Department's free and secure File and Pay webpage, or you may buy software from a
Returns and payments are due on the 1st and late after the 20th day of the month following each reporting period. If the 20th falls on a Saturday, Sunday, or state
or federal holiday, returns are timely if filed electronically, postmarked or hand-delivered on the first business day following the 20th. A return must be
filed for each reporting period, even if no fees or surcharges are due.
When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number
no later than 5:00 p.m., ET, on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit the Department's Forms and
Publications webpage and select the current year Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the
Returns and payments are due at the same time the taxpayer's sales and use tax return is due. Taxpayers who are required to electronically file and pay sales and
use tax must also electronically file and pay solid waste fees and surcharges.
Taxpayers who paid $20,000 or more in sales and use tax, lead-acid battery fees, new tire fees and rental car surcharges during the most recent state fiscal year
(July 1 - June 30) are required to file and pay electronically during the next calendar year.
If you file your return or pay tax late, a late penalty of 10% of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies
even if no tax is due. Penalty will also be charged if your return is incomplete. A floating rate of interest applies to underpayments and late payments of tax.
Interest rates can be found on the Department's Tax and Interest Rates webpage.