This industry comprises businesses primarily engaged in the merchant wholesale distribution of
automobiles and other motor vehicles, motor vehicle supplies, tires, and new and used parts.
This industry group comprises establishments primarily engaged in the merchant wholesale distribution of automobiles and other motor vehicles, motor vehicle supplies, tires, and new and used parts.
Before starting a business, you probably will need to register with the Florida Department of State, the IRS and the Florida Department of Revenue. For businesses located outside of the State of Florida, evidence of registration with their Division of Corporations or Corporate Registry may be required.
When you have completed those steps, you will need to apply for a license from the Department of Highway Safety and Motor Vehicles.
Businesses in this category should check with the Department of Environmental Protection for applicable air, water and waste permits.
Business owners in this category may also wish to explore assistance offered by the Florida Department of Economic Opportunity.
The Florida Department of State’s Division of Corporations serves as the state’s central depository for a number of commercial activities. These activities include a variety of business entity filings, trade and service mark registrations, federal lien recordings, judgment lien filings, uniform commercial code financing statements, fictitious name registrations, notary commissions, and cable and video service franchises.
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The Department of State (DOS) is where you register your business. You can search and access filed information for corporations, limited liability companies, limited partnerships, general partnerships, trademarks, fictitious name registrations and liens. Also, electronic filing and certification can be processed via the Department’s website.
The Internal Revenue Service (IRS) is the nation’s tax collection agency and administers the Internal Revenue Code enacted by Congress.
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If you are required to report employment taxes or give tax statements to employees, you need an Employer Identification Number (EIN) to send with all items you report to the Internal Revenue Service (IRS) or Social Security Administration. If you do not intend to hire others, you may skip this step.
You may apply for an EIN online if your principal business is located in the United States or U.S. Territories. The person applying online must have a valid Taxpayer Identification Number (SSN, ITIN, EIN). You are limited to one EIN per responsible party per day.
The Florida Department of Revenue administers three programs: general tax administration, property tax oversight and child support. The general tax administration program works with Florida businesses that are required to register for, collect, report and remit the taxes and fees administered by the Department.
The Department also manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. This information is used to assist the Department’s child support program with child support orders. The employment information reported through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment assistance fraud.
For additional information, please visit www.floridarevenue.com.
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A business owner or contractor may need to register for, collect, report and/or remit one or more of the taxes, fees and licenses administered by the Florida Department of Revenue. This is dependent on the structure of a business, the activities of a business, and whether the business hires employees. In addition, businesses must report newly hired, re-hired and temporary employees through the State of Florida’s New Hire Reporting program managed by the Florida Department of Revenue.
Reporting Employment Information
The Department manages the State of Florida’s New Hire Reporting Center. Federal and state laws require employers to report newly hired, re-hired and temporary employees within 20 days of an employee’s start date. The Department’s Child Support program utilizes employment information and employer cooperation to assist with child support order compliance. The reported employment information through the state’s New Hire Reporting Center is also used to detect and prevent public assistance and reemployment fraud.
Register your business to report newly hired, re-hired or temporary employees within 20 days of an employee’s start date.
The Department of Revenue’s Child Support Program works with employers in a variety of ways to ensure compliance with child support orders when applicable. Employers must work with the Child Support Program to respond to income withholding requests and to enroll children in medical insurance plans. Once registered with the New Hire Reporting Center, businesses will be able to access the Child Support Employer Services website to report employee termination and bonus or lump sum payments, request replacement copies of income withholding notices currently in place for employees, and use the Program’s online calculator to get pro-rated child support amounts for employees that have more than one child support case.
Business Taxes, Fees and Surcharge
Businesses in this category may be required to register for, collect, report and/or remit one or more of the following taxes and fees.
Most corporations and certain entities conducting business, or who are incorporated in Florida, including out-of-state corporations, must file a Florida corporate income tax return.
Register online or by submitting a Florida Business Tax Application (Form DR-1), or by filing the Florida Corporate Income/Franchise Tax Return (Form F-1120).
Reemployment Assistance gives partial, temporary income to workers who lose their jobs through no fault of their own and are able and available for work. If your business will employ workers in Florida, you may register online or submit a Florida Business Tax Application (Form DR-1).
Before conducting business, anyone selling, renting, leasing or repairing goods, providing certain services, charging admissions, or renting or leasing short-term lodging, housekeeping accommodations, or commercial real property must register with the Department of Revenue.
Additionally, use tax is due on the use or consumption of taxable goods or services when sales tax was not paid at the time of purchase.
Register online or by submitting a Florida Business Tax Application (Form DR-1).
This surtax, imposed by most Florida counties, applies to most transactions subject to sales or use tax. Businesses must also collect the applicable discretionary sales surtax from the purchaser at the time of sale, then report and remit it to the Department of Revenue.
No additional registration is required.
Gross Receipts Tax on Dry Cleaning – Businesses operating dry-cleaning and dry drop-off facilities engaged in laundering or dry-cleaning of clothing and other fabrics must pay a gross receipts tax at a rate of 2 percent of all charges for such services. Before beginning business, you must register for the dry-cleaning gross receipts tax online or by completing a Florida Business Tax Application (Form DR-1).
Lead-Acid Battery Fee – Retailers selling new or remanufactured lead-acid batteries separately or as a component part of a motor vehicle (on- or off-road), vessel, or aircraft, must collect a $1.50 fee from the purchaser of each battery. Before beginning business, you must register each location for the lead-acid battery fee online or by completing a Florida Business Tax Application (Form DR-1).
New Tire Fee – Retailers selling new motor vehicle tires separately or as a component part of a motor vehicle, must collect a $1.00 fee from the purchaser of each tire. Before beginning business, you must register each location for the waste tire fee online or by completing a Florida Business Tax Application (Form DR-1).
Rental Car Surcharge – Businesses that lease or rent motor vehicles designed to carry fewer than nine passengers, or that sell car-sharing membership services for such vehicles, must collect, report, and remit the $2.00 per day (for lease or rental) or $1.00 per usage (for car-sharing) rental car surcharge to the Department of Revenue. Before beginning business you must register each rental location for the rental car surcharge online or by completing a Florida Business Tax Application (Form DR-1).
The Florida Department of Highway Safety and Motor Vehicles provides highway safety and security through excellence in service, education and enforcement. The department is leading the way to a safer Florida through the efficient and professional execution of its core mission: the issuance of driver licenses, vehicle tags and titles and operation of the Florida Highway Patrol.
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This license is issued to one who is buying, selling, or dealing in motor vehicles ONLY at wholesale with other licensed dealers. A licensed wholesale motor vehicle dealer is licensed to engage exclusively in the business of buying, selling or dealing in motor vehicles at wholesale or motor vehicle auctions. NOTE: Licensed wholesale motor vehicle dealers shall not sell or auction a vehicle to any person who is not a licensed motor vehicle dealer, and shall not have the privilege of the use of dealer license plates.
A licensed motor vehicle auction dealer may sell motor vehicles only to licensed motor vehicle dealers. An auction wanting to retail to the public must apply for an independent motor vehicle dealer’s license with a prefix VI.
This type of license allows a licensee to retail their line-makes through their own franchise dealer license or wholesale through a network of franchise dealers licensed and approved by the Department.
This type of license allows a licensee to sell new motor vehicles under an established agreement with a manufacturer, importer or distributor. A franchise dealer is licensed by the Department to sell specific line-makes in the State of Florida that are manufactured, imported or distributed by licensed manufacturers, distributors or importers. Franchised dealers are allowed to sell new and used vehicles from their licensed location. They are not required to apply for an independent dealer’s license to sell used vehicles. However, a licensed franchised dealer may sell new vehicles from their primary location and open a supplemental location to sell used vehicles.
This license is for buying, selling or dealing in used motor vehicles.
This type of license allows a licensee to retail their line-makes through their own franchise dealer license or distribute them through a network of franchise dealers licensed and approved by the Department.
This type of license allows a licensee to import motor vehicles into the country and retail their line-makes through their own franchise dealer license or through a network of franchise dealers licensed and approved by the Department.
Any person engaged in the business of buying, selling, or dealing in mobile homes or offering or displaying mobile homes for sale.
This type of license allows a licensee to engage in the business of a mobile home manufacturer in this state, or manufacture mobile homes out of state which are ultimately offered for sale in this state and for each factory location out of state which manufactures mobile homes for sale in this state, prior to distributing or importing mobile homes for sale in this state.
A mobile home broker deals exclusively in used mobile homes and acts as the middleman on behalf of the owner or seller of a used mobile home which is for sale, or who assists or represents the seller in finding a buyer for a used mobile home.
A recreational vehicle dealer is licensed to sell both new and used recreation vehicles at their licensed location. A recreational vehicle dealer may not sell mobile homes.
This type of license allows a licensee to engage in the business of a recreational vehicle distributor in this state,either through their own recreational vehicle dealer’s license (prefix “RV”) or distribute through a network of recreational vehicle dealers that are approved and licensed by the Department.
This type of license allows a licensee to import recreational vehicles and engage in the business of a recreational vehicle distribution in this state, either through their own recreational vehicle dealer’s license (prefix “RV”) or wholesale through a network of recreational vehicle dealers that are approved and licensed by the Department.
This type of license allows a licensee to engage in the business of a recreational vehicle manufacturer in this state, or manufacture recreational vehicles out of state which are ultimately offered for sale in this state and for each factory location out of state which manufactures recreational vehicles for sale in this state, prior to distributing or importing mobile homes for sale in this state.
Any person dealing exclusively in buying and selling used recreational vehicles (self- propelled and non-self-propelled) would obtain a recreational vehicle dealer license of this type. A recreational vehicle dealer may not sell mobile homes. A recreational vehicle dealer license is not required to sell camping trailers (rag top/pop-up) to the public.
This license is issued to any person who engages in the business of acquiring salvaged or wrecked motor vehicles for the purpose of reselling them and their parts. This means that a salvage dealer can sell the vehicles in the salvaged or wrecked state. However, if the salvage dealer rebuilds the vehicle to retail or wholesale they will need an independent dealer’s license.
Any franchised dealer wishing to operate their service and repair facility at a location other than their licensed dealership must also be licensed to operate the service only facility. No vehicle sales either new or used are permitted at this facility. A service facility is always associated with a franchise license and cannot exist without the dealer being licensed as a franchise dealer.
In collaboration with our partners, the Florida Department of Economic Opportunity (DEO) assists the Governor in advancing Florida’s economy by championing the state’s economic development vision and by administering state and federal programs and initiatives to help visitors, citizens, businesses, and communities.
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The Department of Economic Opportunity (DEO) utilizes public and private sector expertise to attract, retain and grow businesses and create jobs in Florida. It also provides valuable resources for businesses and entrepreneurs; assistance with recruiting workers; and statistical information regarding Florida businesses and employment. Your business may qualify for various state or federal assistance.
Federal & Local Government Requirements
This checklist provides state requirements only. Remember to check federal requirements and your local county and municipal agencies. The following organizations and websites can help:
- Florida’s Small Business Development Center Network (FLSBDC) – State designated as Florida’s principal provider of small business assistance, the network provides no-cost, professional business consulting, in-person and on-demand training, and access to business research resources to help Florida businesses—no matter their stage of business—grow and succeed.
- Florida Chamber of Commerce – The chamber is a Florida business organization whose goal is to further the interest of businesses in Florida.
- County Websites – Florida’s county governments require various licenses, permits and filings above and beyond state requirements, depending on the type of business you wish to open. Find out about other public services and opportunities related to Florida counties and their governments by visiting the Florida Association of Counties website.
- City Websites – Business owners should be aware of local government requirements, especially local business taxes (occupational licenses), building permits and inspections, planning and zoning, and community and economic development opportunities. The Florida League of Cities offers a comprehensive, alphabetical listing of municipality websites and additional information about local events and government requirements.
Disclaimer: The State of Florida operates OpenMyFloridaBusiness.gov as a public service to Florida residents and visitors worldwide. While efforts were made to verify that the content of this website is accurate and comprehensive, it is recommended that you consult with a professional (e.g., attorney, CPA, SBDC, etc.) to ensure you meet all requirements before starting your business. OpenMyFloridaBusiness.gov is not responsible for the content of external websites.