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Florida's Solid Waste Taxes and Fees

Businesses may pay and report four different taxes and fees on the Solid Waste and Surcharge Return (DR-15SW).

  • Rental Car Surcharge
  • Lead-Acid Battery Fee
  • New Tire Fee
  • Tax on Dry Cleaning/Laundering

Registration

Businesses must register with the Department of Revenue to pay and report rental car surcharge, lead-acid battery and new tire fees, and gross receipts tax on dry cleaning/laundering. You can register to pay and report taxes online.

File and Pay Tax

You can file and pay solid waste and surcharge using Revenue's secure Internet site or you may buy software from an approved vendor. Before you can file and pay your taxes electronically, you must enroll in our e-Services program. Please take time to view our detailed electronic filing and payment information. Taxpayers who report and pay tax electronically can download a payment due date calendar.

Tax returns and payments are due on the 1st and late after the 20th day of the month following the collection period. We encourage all taxpayers to pay and report tax electronically. However, businesses whose solid waste and surcharge collections are less than $20,000 per year and certain out-of-state businesses may pay and report tax using a paper Solid Waste and Surcharge Return (Form DR-15SW).

Rental Car Surcharge

$2 per day or any part of a day

(Chapter 212.0606, Florida Statutes)

Businesses that collect rental car surcharge, are located in two or more counties, and file a consolidated DR-15SW tax return; and out-of-state businesses that have no physical location in Florida, are required to report surcharge collections according to the county to which the surcharge was attributed. The surcharge is considered attributed to the county where the rental agreement is entered into, which is the county where the lessee picks up the motor vehicle.

County surcharge collections are reported on the Schedule of Rental Car Surcharge by County (DR-15SWS). Businesses that electronically file solid waste and surcharge returns also electronically complete Form (DR-15SWS).

Lead-acid Battery Fee

$1.50 per battery sold for use in motor vehicles, vessels, or aircraft

(Chapter 403.7185, Florida Statutes)

This fee is imposed on dealers making retail sales of new and remanufactured lead-acid batteries, including those sold to governmental entities, when the sales are made in Florida. The $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 component part of the vehicle, vessel, or aircraft. The fee is not imposed on the sale of a battery for resale.

New Tire Fee

$1 per new tire sold for use on a motor vehicle

(Chapter 403. 718, Florida Statutes)

This fee is imposed on retail dealers of new motor vehicle tires, including those sold to governmental entities, when the sales are made within Florida. The $1 fee is due whether the tire is sold separately or as a component part of a vehicle and it must be separately stated on the sales invoice and included in the total amount subject to sales tax.

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.

Note: Motor vehicle dealers and any person in the business of selling or leasing motor vehicles must collect the motor vehicle warranty fee (often called the “lemon law” fee). Read more about this fee.

Tax on Gross Receipts of Dry-Cleaning Facilities

2 percent gross receipts tax

(Chapter 376.70, Florida Statutes)

This tax is imposed on all charges by dry-cleaning and dry drop-off facilities that are in the business of laundering and dry-cleaning clothing and other fabrics.

The tax is not due on:

  • Coin-operated laundry machines.
  • Laundry done on a wash, dry, and fold basis.
  • Uniform rentals.
  • Linen supply services.

A dry-cleaning facility may pass this tax on to its customers. There is no consumer exemption. Entities that are exempt from paying sales and use tax, such as political subdivisions, nonprofit religious institutions, or veterans' organizations, are not exempt from the gross receipts tax.

Download a solid waste and surcharge brochure.

Get answers to frequently asked questions.