Fla. Admin. Code Ann. R. 5J-12.001 - Definitions
For the purposes of these rules, the definitions contained in section 559.903, F.S., and the following apply:
(1) "Established place of
business" means that physical location noted on the business tax receipt issued
to the motor vehicle repair shop pursuant to chapter 205, F.S. If the county or
municipality has adopted no local business tax receipt requirement pursuant to
chapter 205, F.S., the term means that physical location where motor vehicle
repairs are performed, or records, equipment, or tools used for the conduct of
the business of motor vehicle repair are housed or stored.
(2) "Motor vehicle repair shop" includes
persons performing electronic diagnostic work on motor vehicles; it does not
include independent contractors to which a portion of the motor vehicle repair
work is subcontracted if:
(a) The independent
contractor is located at a separate facility and is not otherwise engaged in
motor vehicle repair; and,
(b) The
motor vehicle repair shop subcontracting the work remains responsible to the
customer for the work performed.
Notes
Rulemaking Authority 570.07(23) FS. Law Implemented 559.903(6), (7), 559.904(7), (9) FS.
New 1-18-95, Amended 11-29-95, 2-11-98, 4-24-13.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.