Lead-Acid Battery Fee, New Tire Fee, and Rental Car Surcharge

Businesses pay and report the following fees or surcharges on the Solid Waste and Surcharge Return (Form DR-15SW PDF Icon).

  • Lead-Acid Battery Fee
  • New Tire Fee
  • Rental Car Surcharge

The Gross Receipts Tax on Dry-Cleaning Facilities is also paid and reported on Form DR-15SW.

Lead-Acid Battery Fee

A fee of $1.50 applies to each new or remanufactured lead-acid battery designed for use in a motor vehicle (on-road or off-road), vessel, or aircraft sold at retail. The fee applies whether the battery is sold separately or as a component part of a vehicle, vessel, or aircraft. The fee does not apply to sales for resale.

The fee is imposed upon the dealer selling a new or remanufactured lead-acid battery, not the purchaser. Therefore, the fee applies even when a dealer makes a retail sale of a new or remanufactured lead-acid battery to a governmental entity or an organization that holds a Florida Consumer’s Certificate of Exemption.

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

In Florida, a rental car surcharge is imposed on:

  • the lease or rental of a for-hire passenger motor vehicle through a motor vehicle rental company.
  • the use of a for-hire passenger motor by a member of a car-sharing service.
  • each peer-to-peer car sharing program agreement involving a shared vehicle.

Motor Vehicle Rental Company

A surcharge of $2.00 per day or any part of a day applies to the lease or rental of a for-hire passenger motor vehicle from a motor vehicle rental company. The surcharge applies to only the first 30 days of the term of a lease or rental and must be collected by the motor vehicle rental company.

A motor vehicle rental company means an entity that is in the business of providing, for financial consideration, motor vehicles to the public under a rental agreement.

A for-hire passenger motor vehicle means a motor vehicle designed to carry fewer than nine passengers and is leased or rented for financial consideration without the transfer or title, regardless of whether the motor vehicle is licensed in Florida.

Car-Sharing Service Agreements

A surcharge of $1.00 applies to the use of a for-hire passenger motor vehicle by a member of a car-sharing service if the usage period is less than 24 hours. When the usage period is 24 hours or more, a surcharge of $2.00 per day or any part of a day applies.

A car-sharing service is a membership-based organization, business, or division that requires the payment of an application or membership fee and provides member access to motor vehicles owned or controlled by the car-sharing service or its affiliates:

  • On an hourly basis, or for shorter periods, 24 hours per day, 7 days per week;
  • Only at locations that are not staffed by car-sharing service personnel employed solely for interacting with car-sharing service members;
  • Only through automated means (e.g., smartphone applications or electronic membership cards); and
  • Without a separate fee for refueling or for minimum financial responsibility liability insurance.

Peer-to-Peer Car Sharing Programs

A surcharge of $1.00 per day or any part of a day applies to each peer-to-peer car sharing program agreement involving a shared vehicle.

A peer-to-peer car-sharing program is a business platform that enables peer-to-peer car sharing by connecting motor vehicle owners with drivers for financial consideration.

A shared vehicle is a vehicle registered in Florida, designed to carry fewer than nine passengers, and offered for use for a consideration through a car-sharing program.

Reporting the Surcharge by County (DR-15SWS Schedule)

The rental car surcharge is required to be reported according to the county to which the surcharge is attributed. Except for peer-to-peer car-sharing, this means the location where the vehicle is picked up by the customer. For peer-to-peer car-sharing, the surcharge shall be attributable to the county corresponding to the location of the motor vehicle at the car-sharing start time.

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

Every person wishing to engage in business as a dealer must register with the Department. Generally, each business location must be separately registered. Car-sharing services and peer-to-peer car sharing programs are required to obtain one registration for each county in which business is conducted.

To register as a dealer to collect, report, and remit the lead-acid battery fee, new tire fee, or rental car surcharge, use the online registration system or submit a paper Florida Business Tax Application (Form DR-1 PDF Icon).

For more information about registering with the Department, see Registering Your Business (Form DR-1N PDF Icon).

When to Notify the Department

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
  • Temporarily inactivated your account and are resuming business.

The quickest way to notify the Department of these changes is online.

When to Submit a New Tax Application

You must submit a new registration using the online registration system or complete a paper Florida Business Tax Application (Form DR-1 PDF Icon) 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 (Form DR-15SW PDF Icon). Instructions (Form DR-15SWN PDF Icon) 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 vendor PDF Icon.

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 the electronic payment deadlines, 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 eServices section.

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 sales and use tax or lead-acid battery fees, new tire fee, and rental surcharge in a combined amount of $20,000 or more for all business locations in the prior state fiscal year (July 1 - June 30) are required to file and pay electronically 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.