When a customer’s vehicle is repossessed or towed, it is his/her responsibility to retrieve the license plate and remove it from circulation. The customer is held solely responsible for unauthorized use of the license plate. Further, if a license plate is no longer physically available, the registered owner can submit an affidavit certifying that the plate is no longer in use. The dealer is not responsible for surrendering the license plate on a repossessed vehicle. The towing company or repossessing company should submit the license plate to the appropriate office. A license plate can be surrendered by mail or in person at any Tax Collector’s Office, license plate agency, or Driver’s License Office. Please visit www.flhsmv.gov/offices: http://www.flhsmv.gov/locations/ for the locations closest to your dealership. Please review Procedure RS-43: http://www3.flhsmv.gov/dmv/Proc/RS/RS-43.pdf for more details on this subject.