Navigating the intricacies of obtaining an Amusement Machine Certificate in Florida necessitates a comprehensive understanding of the Application for Amusement Machine Certificate (DR-18N) guidelines—a crucial document for any business looking to operate coin-operated amusement devices. This form plays a pivotal role in the legal operation of a wide range of entertainment machines, from jukeboxes and video games to pinball machines and arcade games, ensuring they comply with the Florida Administrative Code. Not only does the application process require an active sales and use tax Certificate of Registration for each county where the amusement machines will be located, but it also mandates an annual fee of $30 per machine. Operators aiming to expand their array of machines or relocate them within or across counties face additional steps to maintain compliance. Furthermore, the certificate, which expires on June 30th each year, must be renewed before its expiration date to avoid legal and operational disruptions. Failure to adhere to these procedures can result in significant issues for business owners, highlighting the application's importance not just for regulatory compliance but also for the smooth operation of businesses within this sector.
| Question | Answer |
|---|---|
| Form Name | Amusement Machine Certificate Form |
| Form Length | 4 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 1 min |
| Other names | amusement machine certificate florida, florida amusement machine license, fl dr 18, amusement machine certificate |
Application for Amusement Machine Certiicate
General Information and Instructions
Rule
Florida Administrative Code
Effective 01/16
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Purpose of this Application. This application is used to obtain an annual Amusement Machine Certiicate
If you do not have a sales tax number for each county where your machines are located for operation, you can register to collect and report tax through our website at www.mylorida.com/dor. The site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax Application (Form
If you wish to operate more machines at any location than the number currently listed on your Amusement Machine Certiicate for that location, you must complete another application and pay $30 for each additional machine.
If you move your amusement machines from one location to another location within the same county, contact the Department to correct the machine location on your certiicates. If you move your amusement machines to another county, you must irst have a sales and use tax Certiicate of Registration in that county before contacting the Department to update the machine location on your certiicates.
Your amusement machine certiicate expires on June 30th each year. You must renew amusement machine certiicates before that date. A renewal notice containing information on your Amusement Machine Certiicates will be mailed to you 30 to 60 days before
the certiicate’s expiration date. If you do not receive a renewal notice, you may use this application to renew your annual amusement machine certiicates. Be sure to check the box “Annual Renewal Application.”
Who is Required to Purchase and Display Amusement Machine Certiicates? The amusement machine operator responsible for removing the receipts from the machine and paying sales tax and applicable surtax on the machine receipts is required to purchase and display the Amusement Machine Certiicates
When the business owner, where the machines are located, is the owner of the amusement machines, the business owner is the amusement machine operator and the person required to purchase and display the Amusement Machine Certiicates.
The business owner where the amusement machines are operated is considered to be the operator and required to purchase the Amusement Machine Certiicates, even when the business is not the owner of the machines. However, the operator responsibilities may be otherwise speciied in a written agreement between the business owner and the amusement machine owner.
How is the Certiicate Fee Calculated? The annual certiicate fee is $30 for each machine times the maximum number of machines operated at that location. Certiicates are valid for a period of one year, July 1 to June 30. The annual fee is
Where Do I File the Application and Required Fee? This application and the required $30 per machine fee may be delivered to the nearest Florida Department of Revenue service center or mailed to the address below. Make your check (U.S. funds only) or money order payable to the Florida Department of Revenue.
Florida Department of Revenue
Amusement Machine Certiicate - MS
5050 W Tennessee St
Tallahassee FL
N. 01/16
Page 2
Contact Us
Information, forms, and tutorials are available on our website: www.mylorida.com/dor
To speak with a Department representative, call Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through Friday, excluding holidays, at
To ind a taxpayer service center near you, go to: www.mylorida.com/dor/contact.html
For written replies to tax questions, write to:
Taxpayer Services - MS
Florida Department of Revenue
5050 W Tennessee St
Tallahassee FL
Get the Latest Tax Information
Subscribe to our tax publications to receive due date reminders or an email when we post:
•Tax Information Publications (TIPs).
•Proposed rules, notices of rule development workshops, and more.
Go to: www.mylorida.com/dor/list
Application for Amusement Machine Certiicate
q Initial Application
q Add Locations or Machines q Annual Renewal Application
Amusement Machine Operator Information:
Rule
Florida Administrative Code
Effective 01/16
Business Partner Number - This number is located |
Business Operator Identiication Number - Provide the Federal |
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on the back of your Certiicate of Registration |
Employer Identiication Number (FEIN) of the business operator or |
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Social Security Number (SSN)* of the operator. |
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Business Partner Number: |
FEIN: |
SSN*: |
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*Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identiiers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are conidential under sections 213.053 and 119.071, Florida Statutes, and
not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.mylorida.com/dor and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
Name of operator _____________________________________________________________________________________________
Business name of operator ____________________________________________________________________________________
Operator’s mailing address_____________________________________________________________________________________
City _______________________________________________ State _________________________ ZIP _______________________
Telephone Number: ( ______) _____________________ Email Address: ______________________________________________
(Your email address is treated as conidential information [section 213.053, Florida Statutes], and is not subject to disclosure of public records [section 119.071, Florida Statutes].)
Under penalties of perjury, I certify that I have read this application and the facts stated in it are true. I understand that a new certiicate must be obtained and additional fees are due if I wish to operate more amusement machines than are authorized by the certiicates issued under this application.
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Authorized signature of operator or operator’s authorized representative |
Date |
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Print or type the signature above
This application and the required $30 per machine fee may be delivered to the nearest Florida Department of Revenue
service center or mailed to: |
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Florida Department of Revenue |
Note: Your check or money order is for the total amount of |
Amusement Machine Certiicate - MS |
machine fees for all locations ($30 times the total number |
5050 W Tennessee St |
of machines). If not, your application and payment will be |
Tallahassee FL |
returned to you without processing. |
Be Sure To:
•Indicate the type of application you are submitting:
›Initial Application › Adding locations or machines
›Annual Renewal Application
•Obtain a sales and use tax Certiicate of Registration number for each county in which you will operate amusement machines before you complete this application.
•If you have a consolidated sales tax account, be sure to enter your county sales tax certiicate number for the county in the Amusement Machine Location Information, not your consolidated sales tax account number.
Amusement Machine Location Information
Enter your county or location sales and use tax Certiicate of Registration number for this location. If this is your irst application for a certiicate for machines operated at this location, check the box for “New Location.” If you are adding machines to a previously issued certiicate, check the box for “Change Amusement Machine Certiicate” and enter the number of additional machines that will be operated at this location. If you did not receive a renewal application from the Department and you are using this application to renew your certiicate, check the box “Annual Renewal.” Be sure to enter the maximum number of machines to be operated at each location. Multiply the number of machines by $30 to compute the fee due for each location.
For DOR ofice use only
No. of locations: ________ No. of machines: ________ Amount paid: ___________ Processed by: ____________ Date:______________
This page may be photocopied to provide additional location information. Front page must always be included. R. 01/16 Page 2
LOCATION # 1 Sales Tax Certiicate Number for the location county: |
_________ - _______________________________ - ______ |
(You must provide an active sales tax number for this county.) |
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Location Business Name ______________________________________________________________________________________
Physical street address (Do not use PO Box) _____________________________________________________________________
City ______________________________ County______________________ State ____________________ ZIP ________________
Maximum number of machines to be operated at this location: |
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Check One: |
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q New Location...........................................................Total number of machines |
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x $30 = $ |
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q Annual Renewal |
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x $30 = $ |
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q Change Amusement Machine Certiicate..................... Additional machines |
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x $30 = $ |
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LOCATION # 2 Sales Tax Certiicate Number for the location county: _________ - |
_______________________________ - ______ |
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(You must provide an active sales tax number for this county.) |
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Location Business Name ______________________________________________________________________________________
Physical street address (Do not use PO Box) _____________________________________________________________________
City ______________________________ County______________________ State ____________________ ZIP ________________
Maximum number of machines to be operated at this location: |
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Check One: |
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q New Location...........................................................Total number of machines |
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q Annual Renewal |
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q Change Amusement Machine Certiicate..................... Additional machines |
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x $30 = $ |
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LOCATION # 3 Sales Tax Certiicate Number for the location county: _________ - |
_______________________________ - ______ |
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(You must provide an active sales tax number for this county.) |
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Location Business Name ______________________________________________________________________________________
Physical street address (Do not use PO Box) _____________________________________________________________________
City ______________________________ County______________________ State ____________________ ZIP ________________
Maximum number of machines to be operated at this location: |
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Check One: |
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q New Location...........................................................Total number of machines |
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q Annual Renewal |
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x $30 = $ |
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q Change Amusement Machine Certiicate..................... Additional machines |
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LOCATION # 4 Sales Tax Certiicate Number for the location county: _________ - |
_______________________________ - ______ |
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(You must provide an active sales tax number for this county.) |
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Location Business Name ______________________________________________________________________________________
Physical street address (Do not use PO Box) _____________________________________________________________________
City ______________________________ County______________________ State ____________________ ZIP ________________
Maximum number of machines to be operated at this location: |
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Check One: |
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q New Location |
Total number of machines |
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Total number of machines |
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q Change Amusement Machine Certiicate |
Additional machines |
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Summary of Fee(s) Paid
Total Number of Machines on this Application: __________ X $30 = $ _____________________
(total fee remitted with application)