Florida Statute 681.117 | Lawyer Caselaw & Research

The 2024 Florida Statutes

Title XXXIX
COMMERCIAL RELATIONS

Chapter 681
MOTOR VEHICLE SALES WARRANTIES

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F.S. 681.117

681.117 Fee.—

(1) A $2 fee shall be collected by a motor vehicle dealer, or by a person engaged in the business of leasing motor vehicles, from the consumer at the consummation of the sale of a motor vehicle or at the time of entry into a lease agreement for a motor vehicle. Such fees shall be remitted to the county tax collector or private tag agency acting as agent for the Department of Revenue. If the purchaser or lessee removes the motor vehicle from the state for titling and registration outside this state, the fee shall be remitted to the Department of Revenue. All fees, less the cost of administration, shall be transferred monthly to the department for deposit into the Motor Vehicle Warranty Trust Fund.

(2) The Department of Revenue shall administer, collect, and enforce the fee authorized under this section pursuant to the provisions of chapter 212. The fee shall not be included in the computation of estimated taxes pursuant to s. 212.11(1)(a), nor shall the dealer’s credit provided under s. 212.12 apply to the fee. The provisions of chapter 212 regarding the authority to audit and make assessments, the keeping of books and records, and interest and penalties on delinquent fees apply to the fee imposed by this section.

History.—s. 16, ch. 88-95; s. 22, ch. 90-203; s. 14, ch. 97-99; s. 54, ch. 2002-218; s. 26, ch. 2011-56; s. 34, ch. 2011-205.

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Amendments to 681.117

Arrestable Offenses / Crimes under Fla. Stat. 681.117

Level: Degree
Misdemeanor/Felony: First/Second/Third

Current data shows no reason an arrest or criminal charge should have occurred directly under Florida Statute 681.117.

Annotations, Discussions, Cases:

Cases Citing Statute 681.117

Total Results: 2

Printing House, Inc. v. State, Department of Revenue

Court: District Court of Appeal of Florida | Date Filed: 1992-12-31

Citation: 614 So. 2d 1119, 1992 Fla. App. LEXIS 13597

Snippet: 7195, s. 538.09, s. 538.25, chapter 624, or s. 681.117 by filing an action in circuit court; or, alternatively

Ago

Court: Florida Attorney General Reports | Date Filed: 1989-07-20

Snippet: agencies subject to the $2 fee imposed pursuant to s. 681.117, F.S. (1988 Supp.)? In sum, I am of the opinion