This tax is levied on leases and rentals of vehicles that are designated for 9 passengers or less. The charge is $2 per day on the first 30 days. The surcharge is remitted to the Department on the Solid Waste and Surcharge Return Form DR-15SW: http://dor.myflorida.com/Forms_library/current/dr15sw.pdf and is due in the same manner as the solid waste tax return. Form DR-15SWS: http://dor.myflorida.com/Forms_library/current/dr15sws.pdf is a supporting schedule used to calculate the rental car surcharge due. It is submitted along with Form DR-15SW.