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Florida: Change to Rental Car Surcharge, January 2015

  • Nov 13, 2014 | Gail Cole

 Florida to reduce fees for car-share programs.

Effective January 1, 2015, Florida is reducing the rental car surcharge for members of car-sharing services. When a member of a car-sharing service uses a motor vehicle for less than 24 hours, the rental car surcharge will be $1 instead of $2. If the car is used for 24 hours or more, the surcharge remains $2.

Please note that the reduced fee does not apply “when the lease, rental, or use of a motor vehicle is from a location owned, operated, or leased by or for the benefit of an airport or airport authority.”

Car sharing service is defined as “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.” Cars may be accessed:

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

Florida Department of Revenue.

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photo credit: Dylan Passmore via photopin cc

Sales tax rates, rules, and regulations change frequently. Although we hope you'll find this information helpful, this blog is for informational purposes only and does not provide legal or tax advice.
Gail Cole
Avalara Author
Gail Cole
Gail Cole
Avalara Author Gail Cole
Gail began researching and writing about sales tax in 2012 and has been fascinated with it ever since. She has a penchant for uncovering unusual tax facts, and endeavors to make complex sales tax laws more digestible for both experts and laypeople.