Florida Dept. of Revenue - Chapter 12A-1: Sales & Use Tax, Surcharge, and Fees; Communications Services Tax (Amusement Machines Certificate)

Florida Proposed Rules

Rule Number: Rule Title
12A-1.097	Public Use Forms

Next Step:	A rule development workshop will be held on Thursday, May 21, 2026, at 9:00 a.m., at 2450 Shumard Oak Blvd., Building One, Room 1220, Tallahassee, Florida. Anyone wishing to attend the workshop remotely must register at https://attendee.gotowebinar.com/register/4941481687851262301


Forms:	DR-18: Application for Amusement Machine Certificate DR-18N: Application for Amusement Machine Certificate General Information and Instructions DR-18R: Amusement Machine Certificate Renewal Application DR-18RS: Amusement Machine Certificate Renewal Application Second Notice

Workshop Agenda:	May 21, 2026
Draft Rule Language:	May 21, 2026
Notice of Public Meeting/Workshop:	May 7, 2026 (Vol. 52, No. 89)
Notice of Rule Development:	May 4, 2026 (Vol. 52, No. 86)

Purpose: The purpose of the draft amendments to Rule 12A-1.097, F.A.C., (Public Use Forms) is to adopt, by reference, revisions to form DR-18, Application for Amusement Machine Certificate, form DR-18N, Application for Amusement Machine Certificate, General Information and Instructions, form DR-18R, Amusement Machine Certificate Renewal Application, and form DR-18RS, Amusement Machine Certificate Renewal Application Second Notice, that are used to administer the registration of coin-operated amusement machines, to state that the registration of amusement machines does not authorize the operation or possession of any machine that is unlawful under chapter 849, F.S., and to include an attestation acknowledgment that the operator is registering machines which offer only games of skill and do not use mechanical slot reels, video depictions of slot reels, or the representation of any casino, banking card game, or bingo game, to three of the forms.