# How to start a used car dealership in Florida

> To start a used car dealership in Florida you need the FLHSMV class VI license: a $300 application, a $25,000 bond, an inspected lot and local approvals.

- Canonical URL: https://www.leftlanesoftware.com/blog/how-to-start-a-used-car-dealership-in-florida
- Language: en-US
- Spanish version (Español): https://www.leftlanesoftware.com/blog/como-abrir-un-lote-de-autos-usados-en-florida
- State: Florida
- Topic: Starting a dealership
- Last verified: 2026-11-09
_Last verified: November 9, 2026. Every rule links to its official source._

To start a used car dealership in Florida you need an independent motor vehicle dealer license, class VI, from the Florida Department of Highway Safety and Motor Vehicles (FLHSMV). Plan on a location FLHSMV has inspected, a pre-licensing course, fingerprints, a [$25,000 surety bond](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html), liability insurance and a [$300 application](https://www.flhsmv.gov/pdf/forms/86056.pdf). Financing your own customers adds a [$175 license](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.03.html) from the Office of Financial Regulation.

## Florida at a glance

| What                                  | The number                                                                                           | Source                                                                                                                                                                                                                                                                     |
| ------------------------------------- | ---------------------------------------------------------------------------------------------------- | -------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| License                               | Independent dealer, class VI, from FLHSMV; $300 for the first year                                   | [Florida Statutes 320.27](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)                                                                                                                                 |
| Presumed a dealer at                  | 3 or more vehicles bought, sold, offered or displayed in any 12 months                               | [Florida Statutes 320.27](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)                                                                                                                                 |
| Bond and insurance                    | $25,000 surety bond; $25,000 combined single-limit liability plus $10,000 personal injury protection | [Florida Statutes 320.27](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)                                                                                                                                 |
| Office                                | At least 100 square feet with a 7-foot ceiling, never in a residence                                 | [Rule 15C-7.003](https://www.flrules.org/gateway/RuleNo.asp?title=MOTOR%20VEHICLE%20DEALERS&ID=15C-7.003)                                                                                                                                                                  |
| Course                                | Finished within the 6 months before you apply                                                        | [Florida Statutes 320.27](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)                                                                                                                                 |
| License to finance your own customers | $175, from the Office of Financial Regulation                                                        | [Florida Statutes 520.03](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.03.html)                                                                                                                                 |
| Sales tax                             | 6 percent, plus county surtax on the first $5,000                                                    | [Florida Statutes 212.05](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html) and [212.054](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.054.html) |
| Title deadline                        | 30 days after delivery                                                                               | [Florida Statutes 319.23](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0319/Sections/0319.23.html)                                                                                                                                 |
| License expires                       | April 30 of its expiration year                                                                      | [Florida Statutes 320.27](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)                                                                                                                                 |

## Who will you deal with to open a Florida dealership?

Four government offices matter most, plus a fifth if you finance your own customers. FLHSMV licenses you, your city and county approve the location, the Department of Revenue registers you for sales tax, and the county tax collector handles title work.

| Office                               | What it grants or collects                                                                                                                                                                                                                                                  |
| ------------------------------------ | --------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- |
| FLHSMV, through its regional office  | The dealer license, the site inspection, and with the license your dealer plates and temporary tags. You file with one of [10 regional offices](https://www.flhsmv.gov/pdf/prvip/bdsregionaloffices.pdf).                                                                   |
| Your city and county                 | Zoning approval, a certificate of use where one is required, and business tax receipts, which [expire each September 30](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0205/Sections/0205.053.html).                                 |
| Florida Department of Revenue (DOR)  | Your [sales tax registration](https://floridarevenue.com/Forms_library/current/gt800030.pdf), and the sales tax you collect from each retail buyer.                                                                                                                         |
| County tax collector                 | Title and registration work, [as FLHSMV's agent](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/electronic-filing-system/). Also dealer plates and the county business tax receipt. |
| Office of Financial Regulation (OFR) | The [Motor Vehicle Retail Installment Seller license](https://www.flofr.gov/divisions-offices/division-of-consumer-finance/motor-vehicle-retail-installment-seller), needed if you sell and finance vehicles, as a buy-here-pay-here dealer does.                           |

A certificate of use is the local sign-off to run a business at that address. A business tax receipt shows you paid the yearly local business tax, which the state form still calls an occupational license.

## Which license do you need for cash, financed and wholesale sales?

The independent license covers selling to the public. Financing your own customers adds a second license, and a wholesale-only business uses a different class. Decide how you will sell before you spend anything.

- **Cash.** The buyer pays in full. For a used-car lot, the independent license, class VI, is the one that lets you sell at retail.
- **Outside lender financing.** A bank, a credit union or a finance company funds the purchase. One caution: OFR licenses any seller ["engaged in the business of selling motor vehicles to retail buyers in retail installment transactions"](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.02.html). If buyers will sign an installment contract with your dealership, ask OFR whether you need its license, even when a lender buys the contract afterward.
- **Financing your own customers.** The buyer signs a retail installment contract, an agreement to pay you over time. This is buy here pay here. You must hold OFR's license first: the fee is $175, and [operating without it](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.12.html) is a first-degree misdemeanor, with up to 1 year in jail. See [Financing your own sales in Florida](/blog/florida-in-house-financing-ofr-license).
- **Wholesale only.** A wholesale license, class VW, lets you [sell only to licensed dealers and auctions](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/mv-rv-mh-dealer-broker-licenses/mv-rv-mh-dealers-faqs). You cannot sell to the public or use dealer plates. In return you are exempt from the display space rule.

## What are the steps to start a used car dealership in Florida?

There are 10 steps, and the order matters: two items go stale after 6 months, and a lease signed too early can be wasted. Steps 1 to 8 are covered in full in [How to get a Florida independent dealer license, step by step](/blog/florida-dealer-license-step-by-step). The [one-page Florida checklist](/blog/florida-dealer-license-step-by-step) puts them in order.

1. **Set up the business.** Register the company with the Florida Division of Corporations, get a federal employer identification number, and register for sales tax with the Department of Revenue, online or on [Form DR-1](https://floridarevenue.com/Forms_library/current/gt800030.pdf). FLHSMV asks for all three.
2. **Find a location and have FLHSMV inspect it.** The office needs at least 100 square feet of floor space and a 7-foot ceiling, and it [cannot be in a residence](https://www.flrules.org/gateway/RuleNo.asp?title=MOTOR%20VEHICLE%20DEALERS&ID=15C-7.003). A compliance examiner must inspect the site, and the form recommends that you not sign a lease until it is approved.
3. **Clear the city and the county.** Confirm that vehicle sales are allowed at the address, then get any certificate of use and your business tax receipts. Inside city limits you usually need 2 receipts, the city's and the county's.
4. **Take the pre-licensing course.** An owner, partner, officer, director or full-time management employee must finish it at a [dealer school licensed by FLHSMV](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/motor-vehicle-dealer-training-school-requirements/) within the 6 months before you apply. [FLHSMV describes the course](https://www.flhsmv.gov/safety-center/consumer-education/consumer-complaints/dealer-faq/) as 16 hours; the statute sets only maximums.
5. **Get fingerprinted.** Every applicant, general partner, corporate officer and director is fingerprinted electronically. The results are kept for 6 months only, so do this close to filing.
6. **Buy the bond and the insurance.** The $25,000 surety bond is a guarantee from an insurer that pays customers if you break a written sales contract or the title and registration laws. The insurance minimum is $25,000 of combined single-limit liability coverage plus $10,000 of personal injury protection.
7. **File Form HSMV 86056.** It goes to the regional office responsible for your dealership, with the $300 fee. Attach the bond, the lease, the course and insurance certificates, your company papers and proof of fingerprinting.
8. **Wait for the license before you sell.** The form says you are not allowed to conduct business until the license is in your hand. An independent license expires on April 30 of its expiration year.
9. **Add the OFR license if you will finance your own customers.** You apply online and pay a nonrefundable $175 fee. You must hold the license before your first installment sale.
10. **Set up tags and plates.** All Florida dealers [must issue temporary tags electronically](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/frequently-asked-questions/), through one of the [10 providers FLHSMV has certified](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/electronic-temporary-registration-system/). Every principal and authorized user of that system must have a Level 1 criminal history check first. You cannot hold more dealer plates than your insurance certificate shows.

## What does it cost to open a used car lot in Florida?

The state's own fees are small and fixed: $300 for the license, $50 for each additional location and $175 for the Office of Financial Regulation license if you finance. Private companies price the bond, insurance and course; fingerprints add processing and provider fees.

| Item                                              | Cost                                                                                                                                                                                                                                                                                                                                                                                           | Who sets it                                                                                                                  |
| ------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------------- | ---------------------------------------------------------------------------------------------------------------------------- |
| Dealer license application, first year            | $300                                                                                                                                                                                                                                                                                                                                                                                           | [State law](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html) |
| Second year, if you choose a 2-year license       | $75                                                                                                                                                                                                                                                                                                                                                                                            | State law                                                                                                                    |
| Each additional location                          | $50                                                                                                                                                                                                                                                                                                                                                                                            | State law                                                                                                                    |
| OFR license, if you finance your own customers    | $175                                                                                                                                                                                                                                                                                                                                                                                           | [State law](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.03.html) |
| Dealer plate                                      | [$17 license tax](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.08.html) plus [$27 annual use tax](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.0601.html) by statute; FLHSMV's [rate chart](https://www.flhsmv.gov/pdf/forms/83140.pdf) lists $55.60 a year plus the $27 | State law                                                                                                                    |
| Pre-licensing course                              | Set by the school; one school, the Florida Independent Automobile Dealers Association, [charges $199](https://fiada.getlearnworlds.com/course/fl-independent-auto-dealer-pre-license-course-online) for its online course                                                                                                                                                                      | The school                                                                                                                   |
| Fingerprints                                      | State and federal processing fees plus the provider's charge                                                                                                                                                                                                                                                                                                                                   | Government and the provider                                                                                                  |
| Bond premium                                      | Quoted by the surety                                                                                                                                                                                                                                                                                                                                                                           | The surety                                                                                                                   |
| Insurance premium                                 | Quoted by the insurer                                                                                                                                                                                                                                                                                                                                                                          | The insurer                                                                                                                  |
| Zoning, certificate of use, business tax receipts | Set locally                                                                                                                                                                                                                                                                                                                                                                                    | City and county                                                                                                              |

No total appears here on purpose. No official figure exists for the bond or insurance premium, and rent and inventory depend on your plan. Get those quotes before you sign a lease.

## How long does it take to get a Florida dealer license?

FLHSMV's form and dealer pages give no processing time for dealer licenses. The official sources give these time frames:

- **Local review.** [Hillsborough County](https://hcfl.gov/businesses/zoning/zoning-administrative-and-other-applications-and-forms/zoning-interpretation-and-verification) processes zoning verifications within 30 business days. [Jacksonville](https://www.jacksonville.gov/departments/public-works/building-inspection-division/certificates-of-use-and-converting-use-building-permits) says a certificate of use review with no construction takes 25 to 30 business days.
- **Two 6-month limits.** The course must be finished within the 6 months before you apply, and fingerprint results are kept for 6 months.
- **The license.** FLHSMV may issue it while the fingerprint check is still pending.

Start with the location and zoning, the only part with a published wait. Take the course and get fingerprinted after the site is approved, so both stay inside their 6-month limits.

Before you file, ask your regional office which expiration year your license would carry and how to choose the 2-year option.

## What do you have to do in your first 90 days as a licensed dealer?

Six things have to be right from your first sale: temporary tags, the title deadline, sales tax, records, the buyer's ID and an early inspection. Each is covered in [After the sale in Florida, and who can inspect you](/blog/florida-dealer-after-the-sale-and-inspections).

- **Temporary tags.** You issue 30-day tags through the state's electronic system. The state fee is [$2 a tag](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.131.html), and no more than 2 may go to the same person for the same vehicle.
- **The title.** The application for a title in the buyer's name [must be filed within 30 days](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0319/Sections/0319.23.html) after delivery. Filing late adds a $20 fee, and a pattern of failing to apply for title transfer is a ground for action against your license.
- **Sales tax.** You collect [6 percent of the price](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html) plus the [surtax of the buyer's county](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.054.html) on the first $5,000, and returns are [late after the 20th of the month](https://floridarevenue.com/Forms_library/current/gt800030.pdf). On a financed sale [the full tax is due at the sale](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.06.html), not as payments come in.
- **Records.** You must keep a record of every purchase, sale and exchange for 5 years, on paper or electronically, with the date of each temporary tag and title transfer.
- **Buyer ID.** Since October 1, 2026, an individual registering a vehicle [must show](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.02.html) proof of address plus a REAL ID driver license or ID card, a valid U.S. passport, or an unexpired foreign passport with an unexpired Form I-94. You should ask for them before delivery.
- **The first inspection.** FLHSMV's own audit reports describe a records inspection for new dealers [within 90 days of being licensed](https://www.flhsmv.gov/pdf/igoffice/20181929.pdf). The [2024 report](https://flhsmv.gov/pdf/igoffice/202223-06.pdf) ties it to dealers with at least 5 sales.

## What trips people up

- **Picking a license before deciding how you will sell.** A wholesale license cannot be used to sell to the public, and the dealer license alone does not cover financing your own customers.
- **Signing a lease before the site clears.** The location has to pass FLHSMV's inspection and local zoning. A lease on a site that fails either one is rent on a lot you cannot license.
- **Selling a few cars while you wait.** Buying, selling or dealing in 3 or more vehicles in any 12 months creates the presumption that you are a dealer, and unlicensed dealing is a [second-degree misdemeanor](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html). See [How many cars can you sell in Florida without a dealer license?](/blog/how-many-cars-can-you-sell-in-florida-without-a-dealer-license)
- **Planning to pay sales tax as payments arrive.** The full tax on a financed sale is due at the sale, even if the buyer has paid only a down payment.
- **Skipping the sales tax return in a month with no sales.** Florida [requires a return](https://floridarevenue.com/Forms_library/current/gt800030.pdf) even when you owe no tax, and the late penalty is at least $50.

## What changed recently

- **Coming up, December 31, 2026.** OFR installment seller licenses [must be renewed](https://flrules.org/gateway/notice_Files.asp?ID=4411577) for the 2-year period that begins January 1, 2027. If you apply late in 2026, ask OFR whether your new license has to be renewed right away.
- **October 1, 2026.** The identity and address proof for registering a vehicle changed ([chapter 2026-39](http://laws.flrules.org/2026/39)). The new list applies to every individual applicant.
- **October 1, 2026.** Fort Lauderdale began requiring a [Certificate of Use](https://www.fortlauderdale.gov/Government/Departments/Development-Services/Urban-Design-and-Planning/Certificate-of-Use), with a $238.50 application fee, before a business tax receipt. Miami-Dade's new [zoning fee schedule](https://documents.miamidade.gov/ao-io/IO/IO-04-111.pdf) took effect the same day.
- **2026.** FLHSMV opened rule development on its [dealer location rules](https://www.flrules.org/gateway/RuleNo.asp?title=MOTOR%20VEHICLE%20DEALERS&ID=15C-7.003). No proposed rule has been published, so the rule dated 1990 still applies.

## Frequently asked questions

### Do you need a license to sell used cars in Florida?

Yes, if you sell them as a business. Florida presumes you are a dealer if you buy, sell or deal in 3 or more motor vehicles in any 12-month period, or offer or display 3 or more for sale. Dealing without a license is a second-degree misdemeanor.

### How much does it cost to start a used car dealership in Florida?

The state charges $300 for the first-year dealer license and $175 for the Office of Financial Regulation license if you finance your own customers. The $25,000 bond, the insurance and the course are priced by private companies, fingerprints add processing and provider fees, and no official figure exists for the premiums.

### What is the difference between an independent and a wholesale dealer license in Florida?

An independent dealer, class VI, may sell to the public and to other dealers. A wholesale dealer, class VW, may sell only to licensed dealers and auctions and may not use dealer plates. Wholesale dealers are exempt from display requirements because they make no retail sales.

### Do you need a separate license for buy here pay here in Florida?

Yes. A dealer that sells and finances vehicles needs the Motor Vehicle Retail Installment Seller license from the Office of Financial Regulation, on top of the FLHSMV dealer license. The application fee is $175 and is not refundable. Operating without the license is a first-degree misdemeanor.

### Does Florida tax a dealer's inventory?

No. Florida law says [all items of inventory are exempt](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.185.html) from ad valorem taxation, which is property tax. Sales tax is separate: you collect 6 percent plus the county surtax from the buyer on each retail sale and send it to the Department of Revenue.

## Your next step

Get the one-page [Florida new dealer checklist](/blog/florida-dealer-license-step-by-step): every form, fee and office on this page, in the order you will need them, sent to your email.

When your application is filed, you can [set up your lot in LeftLane](https://sandbox.leftlanesoftware.com/signup) or [book a LeftLane demo](https://meetings.hubspot.com/greg954/leftlane-request-demo?uuid=b03d2fbc-01be-4deb-8a2a-bf6c5ff6943d) while you wait for FLHSMV. LeftLane is a dealer management system for independent and buy-here-pay-here dealers, it runs in any browser, and real people answer the phone at 512-222-9549.

## Sources

- [FLHSMV: Form HSMV 86056](https://www.flhsmv.gov/pdf/forms/86056.pdf)
- [Florida Statutes 320.27: motor vehicle dealers](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.27.html)
- [Rule 15C-7.003: dealer locations](https://www.flrules.org/gateway/RuleNo.asp?title=MOTOR%20VEHICLE%20DEALERS&ID=15C-7.003)
- [FLHSMV: regional offices](https://www.flhsmv.gov/pdf/prvip/bdsregionaloffices.pdf)
- [FLHSMV: dealer license FAQs](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/mv-rv-mh-dealer-broker-licenses/mv-rv-mh-dealers-faqs)
- [FLHSMV: Dealer FAQ, course length](https://www.flhsmv.gov/safety-center/consumer-education/consumer-complaints/dealer-faq/)
- [FLHSMV: licensed dealer training schools](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/motor-vehicle-dealer-training-school-requirements/)
- [FLHSMV: Electronic Temporary Registration providers](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/electronic-temporary-registration-system/) and [service provider FAQ](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/frequently-asked-questions/)
- [FLHSMV: Electronic Filing System](https://www.flhsmv.gov/motor-vehicles-tags-titles/dealers-installers-manufacturers-distributors-importers/authorized-service-providers/electronic-filing-system/)
- [FLHSMV: Form HSMV 83140, rate chart](https://www.flhsmv.gov/pdf/forms/83140.pdf)
- [FLHSMV Inspector General: audit 201819-29](https://www.flhsmv.gov/pdf/igoffice/20181929.pdf) and [audit 202223-06](https://flhsmv.gov/pdf/igoffice/202223-06.pdf)
- [Florida Statutes 320.131: temporary tags](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.131.html)
- [Florida Statutes 319.23: titles](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0319/Sections/0319.23.html)
- [Florida Statutes 320.02: registration](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.02.html) and [Laws of Florida, chapter 2026-39](http://laws.flrules.org/2026/39)
- [Florida Statutes 320.08](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0300-0399/0320/Sections/0320.08.html) and [212.0601: dealer plates](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.0601.html)
- [Florida Department of Revenue: brochure GT-800030](https://floridarevenue.com/Forms_library/current/gt800030.pdf)
- [Florida Statutes 212.05](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.05.html), [212.054](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.054.html) and [212.06: sales tax](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0212/Sections/0212.06.html)
- [Florida Statutes 205.053: business tax receipts](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0200-0299/0205/Sections/0205.053.html)
- [Florida Statutes 196.185: inventory](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0100-0199/0196/Sections/0196.185.html)
- [OFR: Motor Vehicle Retail Installment Seller license](https://www.flofr.gov/divisions-offices/division-of-consumer-finance/motor-vehicle-retail-installment-seller)
- [Florida Statutes 520.02](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.02.html), [520.03](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.03.html) and [520.12: installment sellers](http://www.leg.state.fl.us/statutes/index.cfm?App_mode=Display_Statute&URL=0500-0599/0520/Sections/0520.12.html)
- [OFR: Rule 69V-85.004, proposed text](https://flrules.org/gateway/notice_Files.asp?ID=4411577)
- [Hillsborough County: zoning verification](https://hcfl.gov/businesses/zoning/zoning-administrative-and-other-applications-and-forms/zoning-interpretation-and-verification)
- [City of Jacksonville: Certificates of Use](https://www.jacksonville.gov/departments/public-works/building-inspection-division/certificates-of-use-and-converting-use-building-permits)
- [City of Fort Lauderdale: Certificate of Use](https://www.fortlauderdale.gov/Government/Departments/Development-Services/Urban-Design-and-Planning/Certificate-of-Use)
- [Miami-Dade County: Implementing Order 4-111](https://documents.miamidade.gov/ao-io/IO/IO-04-111.pdf)

_This guide is general information for dealers, not legal advice. Rules and fees change. Confirm with the agency or a licensed attorney in your state before you act._
