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:	At the June 9, 2026, meeting, the Governor and Cabinet approved the publication of the Notice of Proposed Rulemaking and subsequent adoption of the proposed rules if the substance of the proposed rules [including materials incorporated by reference, if any] remained unchanged upon reaching the date applicable to filing for final adoption pursuant to s. 120.54(3)(e)2., F.S. No substantive changes were made to these rules and the Department filed these rules for certification with the Department of State on August 14, 2026. These rules will go into effect on September 3, 2026.

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

Certification Package:	August 14, 2026
Certification Letter to JAPC:	August 7, 2026
Notice of Correction:	August 7, 2026(Vol. 52, No. 153)
Public Comments:	July 14, 2026
Hearing Transcript:	July 7, 2026
Hearing Agenda:	July 7, 2026
Package Filed with JAPC:	June 12, 2026
Notice of Proposed Rule:	June 12, 2026
Cabinet Agenda for Hearing:	June 9, 2026
Notice of Public Meeting - Cabinet for Hearing:	June 2, 2026
Workshop Transcript:	May 21, 2026
Workshop Agenda:	May 21, 2026
Draft Rule Language:	May 21, 2026
Notice of Public Meeting/Workshop:	May 7, 2026
Notice of Rule Development:	May 4, 2026

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.