Businesses may pay and report four different taxes and fees on the Solid Waste and Surcharge Return (DR-15SW).
Businesses must register with the Department of Revenue to pay and report rental car surcharges, lead-acid battery fees, new tire fees, and gross receipts tax on dry cleaning/laundering. You can register to pay and report taxes online.
You can file and pay solid waste taxes, fees, and surcharges using Revenue's secure web application, or you may buy software from a software vendor. You can access the web application using your certificate number and business partner number (issued to registered taxpayers) or a Revenue-issued user ID and password. You must enroll in our e-Services program to receive a user ID and password.
Solid waste taxpayers who paid $20,000 or more in solid waste taxes, fees, and surcharges during the most recent state fiscal year (July through June) are required to file and pay solid waste taxes, fees, and surcharges electronically during the next calendar year (January through December). If you are reporting less than $20,000 annually in these taxes, fees, and surcharges, you may report them using a paper Solid Waste and Surcharge Return (Form DR-15SW)
Returns and payments are due the first day of the month and late after the 20th of the month following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns will be timely if they are postmarked on the first business day after the 20th. Florida law requires you to file a return even if you do not owe solid waste taxes, fees, and surcharges for that reporting period.
If you make tax payments using electronic funds transfer, you must initiate electronic payments no later than 5:00 p.m., ET, on the business day prior to the 20th.
Penalty - If you file your return or pay solid waste taxes, fees, and surcharges late, a late penalty of 10 percent of the amount of taxes, fees, or surcharges 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.
Interest - A floating rate of interest applies to underpayments and late payments of tax. Current and prior period interest rates are posted on our website.
$2 per day or any part of a day
$1 per usage by members of a car-sharing service
A $2 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 Florida.
A $1 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 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 each business location and report the rental car surcharge due for that business location.
Complete Form (DR-15SWS). Schedule of Rental Car Surcharge by County when:
Dealers who electronically file their returns (DR-15SW) will complete the DR-15SWS schedule electronically.
$1.50 per battery sold for use in motor vehicles, vessels, or aircraft
This fee is imposed on dealers making retail sales of new and remanufactured lead-acid batteries, including those sold to governmental entities entities or to nonprofit organizations, 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.
$1 per new tire sold for use on a motor vehicle
This fee is imposed on retail dealers of new motor vehicle tires, including those sold to governmental entities entities or to nonprofit organizations, 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. The fee 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.
2 percent gross receipts tax
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:
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.