How To Find Florida Business Partner Number Details

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You'll find information about the type of form you would like to submit in the table. It can show you the length of time you will require to complete business partner number florida, exactly what fields you will need to fill in, and so on.

QuestionAnswer
Form NameBusiness Partner Number Florida
Form Length24 pages
Fillable?No
Fillable fields0
Avg. time to fill out6 min
Other namesflorida business partner number search, how to find florida business partner number, what is business partner number in florida, what is business partner number

Form Preview Example

 

 

 

 

 

 

 

Florida Communications Services Tax Return

 

 

 

 

 

 

 

 

 

 

 

Name

 

 

 

Address

BUSINESS PARTNER NUMBER

FEIN

City/State/ZIP

DR-700016 R. 12/01

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here if you are discontinuing your business

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

and this is your final return (see page 15)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

FROM:

 

REPORTING PERIOD

TO:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Handwritten Example

 

 

 

Typed Example

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

1

2

3

4

5

6

7

8

9

 

0123456789

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Use black ink.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

M M D D

Y

 

Y Y

 

Y

 

M M D D

 

 

 

Y

 

 

Y Y

 

 

Y

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

US Dollars

 

 

 

Cents

 

 

1.Tax due on sales subject to the state portion of the

communications services tax (from Summary of Sched. I, Col. F, Line 3) .... 1.

2.Tax due on sales subject to the gross receipts portion of the

communications services tax (from Summary of Sched. I, Col. G, Line 6) ... 2.

3.Tax due on sales subject to the local portion of the communications

services tax (from Summary of Sched. I, Col. H, Line 7)

3.

4.Tax due for direct-to-home satellite services (from Schedule II, Column C) 4.

5.

Total communications services tax (add Lines 1 through 4)

5.

6.

Collection allowance. Rate:________________

6.

 

(If rate above is blank, check one) None applies .0025 .0075

 

7.

Net communications services tax due (subtract Line 6 from Line 5)

7.

8.Penalty D..........................................................................................................R - 7 0 0 0 1 68.

9.Interest .......................................................................................................... 9.

10.

Adjustments (from Schedule III, Column G and/or Schedule IV, Column U)10.

11.

Multistate credits (from Schedule V)

11.

12.

Amount due with return

12.

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

,

 

AUTHORIZATION

Under penalties of perjury, I hereby certify that this return has been examined by me and to the best of my knowledge and belief is a true and complete return. [ ss. 92.525(2),

 

 

 

203.01(1), and 837.06, Florida Statutes].

 

 

 

Type or print name

Authorized signature

Date

 

 

 

 

 

 

Preparer (type or print name)

Preparer’s signature

Date

 

 

 

 

 

 

 

 

 

 

 

 

 

Contact name (type or print name)

Contact phone number

 

 

 

 

 

 

 

 

 

 

 

 

 

Payment Coupon

 

 

 

 

DO NOT DETACH

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DR-700016

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

To ensure proper credit to your account, attach your check

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

R. 12/01

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

to this payment coupon and mail with tax return.

 

 

 

 

 

 

 

 

 

 

 

 

DOR USE ONLY

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D

 

 

Check here if your address or

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Partner Number

 

 

Reporting Period

 

 

business information changed

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

postmark or hand delivery date

 

 

 

 

 

 

 

R

 

 

and enter changes below.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

-

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Business Address

 

 

 

 

 

 

Location/mailing address changes:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

7

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New location address: ______________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

0

_________________________________________________________

 

 

 

 

 

0

_________________________________________________________

 

 

 

 

 

0

 

 

 

 

Telephone number: (______)__________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1

 

 

 

 

New mailing address: ________________________________________

 

 

 

 

 

_________________________________________________________

 

 

 

 

 

6

 

 

Electronic Funds Transfer:

 

 

 

 

_________________________________________________________

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Check here if payment was transmitted electronically.

 

 

 

 

Amount due

 

 

 

 

 

,

 

 

 

 

 

 

 

 

,

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Payment is due on the 1st and LATE

 

 

 

 

 

 

 

from Line 12

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

if postmarked or hand delivered after

Where to send payments and returns

Make check payable to and send with return to:

FLORIDA DEPARTMENT OF REVENUE PO BOX 6520

TALLAHASSEE FL 32314-6520 or

File online via our Internet site at www.myflorida.com/dor

File electronically . . .

it’s easy!

All dealers are encouraged to file using an electronic method. Filing communications services tax returns electronically ensures quick, efficient, and accurate processing. E-Services are easier, faster, and more cost effective than shuffling old-fashioned paper. The Department has taken steps to ensure that the data you report electronically is just as secure as the data you report on paper. The Internet site is protected by a secure socket layer (SSL) as well as encryption and user ID (password).

Internet filing: The DOR Internet site will guide dealers easily through the filing process. Dealers should visit www.myflorida.com/dor or call the Department’s e-Services Unit at 1-800-352-3671 (in Florida only) or at 850-487-7972.

Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

EFT and EDI filing: Some dealers are required to file using this method. If, in the previous state fiscal year (July 1 through June 30), a dealer paid $50,000 or more in gross receipts tax, sales tax, or communications services tax, that dealer must file the return using electronic data interchange (EDI) and remit funds using electronic funds transfer (EFT), or may both file and remit using the Internet.

DR-700016S

N. 10/01

Page 3

Schedule I - State, Gross Receipts, and Local Taxes Due

Business name

Business partner number

A.

B.

C.

D.

E.

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

Local tax due

 

subject to state tax

to local taxes

 

 

ALACHUA

 

 

 

 

Unincorporated area

 

 

0.0552

 

Alachua

 

 

0.0410

 

Archer

 

 

0.0542

 

Gainesville

 

 

0.0542

 

Hawthorne

 

 

0.0212

 

High Springs

 

 

0.0542

 

La Crosse

 

 

0.0372

 

Micanopy

 

 

0.0282

 

Newberry

 

 

0.0460

 

Waldo

 

 

0.0152

 

BAKER

 

 

 

 

Unincorporated area

 

 

0.0124

 

Glen St. Mary

 

 

0.0620

 

Macclenny

 

 

0.0702

 

BAY

 

 

 

 

Unincorporated area

 

 

0.0234

 

Callaway

 

 

0.0600

 

Cedar Grove

 

 

0.0582

 

Lynn Haven

 

 

0.0612

 

Mexico Beach

 

 

0.0358

 

Panama City

 

 

0.0612

 

Panama City Beach

 

 

0.0602

 

Parker

 

 

0.0602

 

Springfield

 

 

0.0612

 

BRADFORD

 

 

 

 

Unincorporated area

 

 

0.0134

 

Brooker

 

 

0.0380

 

Hampton

 

 

0.0300

 

Lawtey

 

 

0.0180

 

Starke

 

 

0.0452

 

BREVARD

 

 

 

 

Unincorporated area

 

 

0.0166

 

Cape Canaveral

 

 

0.0562

 

Cocoa

 

 

0.0430

 

Cocoa Beach

 

 

0.0562

 

Indialantic

 

 

0.0670

 

Indian Harbour Beach

 

 

0.0534

 

Malabar

 

 

0.0562

 

Melbourne

 

 

0.0572

 

Melbourne Beach

 

 

0.0562

 

Melbourne Village

 

 

0.0562

 

Palm Bay

 

 

0.0562

 

Palm Shores

 

 

0.0520

 

Rockledge

 

 

0.0552

 

Satellite Beach

 

 

0.0532

 

Titusville

 

 

0.0582

 

West Melbourne

 

 

0.0592

 

PAGE TOTAL

 

 

 

 

DR-700016S

N. 10/01

Page 4

Schedule I - State, Gross Receipts, and Local Taxes Due

Business name

Business partner number

A.

B.

C.

D.

E.

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

Local tax due

 

subject to state tax

to local taxes

 

 

BROWARD

 

 

 

 

Unincorporated area

 

 

0.0522

 

Coconut Creek

 

 

0.0562

 

Cooper City

 

 

0.0532

 

Coral Springs

 

 

0.0562

 

Dania

 

 

0.0572

 

Davie

 

 

0.0560

 

Deerfield Beach

 

 

0.0162

 

Fort Lauderdale

 

 

0.0562

 

Hallandale Beach

 

 

0.0562

 

Hillsboro Beach

 

 

0.0130

 

Hollywood

 

 

0.0562

 

Lauderdale Lakes

 

 

0.0572

 

Lauderdale-by-the-Sea

 

 

0.0562

 

Lauderhill

 

 

0.0562

 

Lazy Lakes

 

 

0.0060

 

Lighthouse Point

 

 

0.0672

 

Margate

 

 

0.0572

 

Miramar

 

 

0.0562

 

North Lauderdale

 

 

0.0552

 

Oakland Park

 

 

0.0582

 

Parkland

 

 

0.0532

 

Pembroke Park

 

 

0.0562

 

Pembroke Pines

 

 

0.0582

 

Plantation

 

 

0.0562

 

Pompano Beach

 

 

0.0562

 

Sea Ranch Lakes

 

 

0.0532

 

Southwest Ranches

 

 

0.0490

 

Sunrise

 

 

0.0562

 

Tamarac

 

 

0.0542

 

Weston

 

 

0.0572

 

Wilton Manors

 

 

0.0602

 

CALHOUN

 

 

 

 

Unincorporated area

 

 

0.0050

 

Altha

 

 

0.0602

 

Blountstown

 

 

0.0582

 

CHARLOTTE

 

 

 

 

Unincorporated area

 

 

0.0602

 

Punta Gorda

 

 

0.0622

 

CITRUS

 

 

 

 

Unincorporated area

 

 

0.0234

 

Crystal River

 

 

0.0572

 

Inverness

 

 

0.0572

 

PAGE TOTAL

 

 

 

 

DR-700016S

N. 10/01

Page 5

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CLAY

 

Unincorporated area

0.0702

Green Cove Springs

0.0612

Keystone Heights

0.0302

Orange Park

0.0582

Penney Farms

0.0592

COLLIER

 

Unincorporated area

0.0230

Everglades

0.0420

Marco Island

0.0542

Naples

0.0360

COLUMBIA

 

Unincorporated area

0.0200

Fort White

0.0130

Lake City

0.0612

DESOTO

 

Unincorporated area

0.0304

Arcadia

0.0612

DIXIE

 

Unincorporated area

0.0234

Cross City

0.0320

Horseshoe Beach

0.0720

DUVAL

 

Atlantic Beach

0.0712

Baldwin

0.0732

Jacksonville Beach

0.0582

Jax Duval

0.0582

Neptune Beach

0.0612

ESCAMBIA

 

Unincorporated area

0.0284

Century

0.0320

Pensacola

0.0640

FLAGLER

 

Unincorporated area

0.0264

Beverly Beach

0.0612

Bunnell

0.0612

Flagler Beach

0.0630

Marineland

0.0110

Palm Coast

0.0602

FRANKLIN

 

Unincorporated area

0.0090

Apalachicola

0.0390

Carrabelle

0.0632

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 6

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

GADSDEN

 

Unincorporated area

0.0104

Chattahoochee

0.0582

Greensboro

0.0562

Gretna

0.0602

Havana

0.0572

Midway

0.0450

Quincy

0.0582

GILCHRIST

 

Unincorporated area

0.0234

Bell

0.0530

Fanning Springs

0.0662

Trenton

0.0602

GLADES

 

Unincorporated area

0.0110

Moore Haven

0.0190

GULF

 

Unincorporated area

0.0094

Port St. Joe

0.0582

Wewahitchka

0.0582

HAMILTON

 

Unincorporated area

0.0090

Jasper

0.0580

Jennings

0.0570

White Springs

0.0600

HARDEE

 

Unincorporated area

0.0194

Bowling Green

0.0390

Wauchula

0.0612

Zolfo Springs

0.0302

HENDRY

 

Unincorporated area

0.0244

Clewiston

0.0612

La Belle

0.0512

HERNANDO

 

Unincorporated area

0.0180

Brooksville

0.0562

Weeki Wachee

0.0040

HIGHLANDS

 

Unincorporated area

0.0244

Avon Park

0.0612

Lake Placid

0.0160

Sebring

0.0582

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 7

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

HILLSBOROUGH

 

Unincorporated area

0.0280

Plant City

0.0682

Tampa

0.0632

Temple Terrace

0.0640

HOLMES

 

Unincorporated area

0.0080

Bonifay

0.0692

Esto

0.0150

Noma

0.0080

Ponce De Leon

0.0350

Westville

0.0160

INDIAN RIVER

 

Unincorporated area

0.0254

Fellsmere

0.0582

Indian River Shores

0.0360

Orchid

0.0290

Sebastian

0.0602

Vero Beach

0.0612

JACKSON

 

Unincorporated area

0.0254

Alford

0.0220

Bascom

0.0212

Campbellton

0.0592

Cottondale

0.0632

Graceville

0.0632

Grand Ridge

0.0592

Greenwood

0.0592

Jacob City

0.0070

Malone

0.0592

Marianna

0.0622

Sneads

0.0430

JEFFERSON

 

Unincorporated area

0.0174

Monticello

0.0540

LAFAYETTE

 

Unincorporated area

0.0234

Mayo

0.0260

LAKE

 

Unincorporated area

0.0274

Astatula

0.0540

Clermont

0.0612

Eustis

0.0622

Fruitland Park

0.0622

Groveland

0.0610

Howey-in-the-Hills

0.0612

Lady Lake

0.0592

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 8

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

LAKE - continued

 

Leesburg

0.0592

Mascotte

0.0480

Minneola

0.0612

Montverde

0.0250

Mount Dora

0.0602

Tavares

0.0632

Umatilla

0.0612

LEE

 

Unincorporated area

0.0542

Bonita Springs

0.0202

Cape Coral

0.0448

Fort Myers

0.0562

Fort Myers Beach

0.0542

Sanibel

0.0542

LEON

 

Unincorporated area

0.0244

Tallahassee

0.0612

LEVY

 

Unincorporated area

0.0050

Bronson

0.0330

Cedar Key

0.0280

Chiefland

0.0592

Fanning Springs

0.0662

Inglis

0.0602

Otter Creek

0.0120

Williston

0.0592

Yankeetown

0.0662

LIBERTY

 

Unincorporated area

0.0144

Bristol

0.0582

MADISON

 

Unincorporated area

0.0234

Greenville

0.0512

Lee

0.0572

Madison

0.0612

MANATEE

 

Unincorporated area

0.0194

Anna Maria

0.0150

Bradenton

0.0622

Bradenton Beach

0.0612

Holmes Beach

0.0552

Longboat Key

0.0552

Palmetto

0.0592

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 9

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MARION

 

Unincorporated area

0.01735

Belleview

0.0222

Dunnellon

0.0552

McIntosh

0.0140

Ocala

0.0562

Reddick

0.0140

MARTIN

 

Unincorporated area

0.0264

Jupiter Island

0.0592

Ocean Breeze Park

0.0300

Sewalls Point

0.0382

Stuart

0.0592

MIAMI-DADE

 

Unincorporated area

0.0582

Aventura

0.0590

Bal Harbour

0.0602

Bay Harbour Island

0.0592

Biscayne Park

0.0500

Coral Gables

0.0582

El Portal

0.0630

Florida City

0.0622

Golden Beach

0.0252

Hialeah

0.0592

Hialeah Gardens

0.0602

Homestead

0.0612

Indian Creek Village

0.0110

Islandia

0.0000

Key Biscayne

0.0592

Medley

0.0712

Miami

0.0592

Miami Beach

0.0592

Miami Lakes

0.0552

Miami Shores Village

0.0652

Miami Springs

0.0572

North Bay Village

0.0560

North Miami

0.0592

North Miami Beach

0.0592

Opa Locka

0.0582

Pinecrest

0.0632

South Miami

0.0592

Sunny Isles Beach

0.0602

Surfside

0.0562

Sweetwater

0.0592

Virginia Gardens

0.0552

West Miami

0.0510

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 10

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

MONROE

 

Unincorporated area

0.0264

Islamorada

0.0612

Key Colony Beach

0.0620

Key West

0.0250

Layton

0.0090

Marathon

0.0632

NASSAU

 

Unincorporated area

0.0254

Callahan

0.0550

Fernandina Beach

0.0612

Hilliard

0.0388

OKALOOSA

 

Unincorporated area

0.0194

Cinco Bayou

0.0540

Crestview

0.0542

Destin

0.0542

Ft. Walton Beach

0.0602

Laurel Hill

0.0300

Mary Esther

0.0542

Niceville

0.0600

Shalimar

0.0540

Valparaiso

0.0552

OKEECHOBEE

 

Unincorporated area

0.0150

Okeechobee

0.0594

ORANGE

 

Unincorporated area

0.0520

Apopka

0.0662

Bay Lake

0.0000

Belle Isle

0.0192

Eatonville

0.0562

Edgewood

0.0522

Lake Buena Vista

0.0000

Maitland

0.0572

Oakland

0.0562

Ocoee

0.0562

Orlando

0.0530

Windermere

0.0562

Winter Garden

0.0562

Winter Park

0.0622

OSCEOLA

 

Unincorporated area

0.0612

Kissimmee

0.0602

St. Cloud

0.0600

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 11

Schedule I - State, Gross Receipts, and Local Taxes Due

Business name

Business partner number

A.

B.

C.

D.

E.

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

Local tax due

 

subject to state tax

to local taxes

 

 

PALM BEACH

 

 

 

 

Unincorporated area

 

 

0.0562

 

Atlantis

 

 

0.0132

 

Belle Glade

 

 

0.0552

 

Boca Raton

 

 

0.0582

 

Boynton Beach

 

 

0.0562

 

Briny Breezes

 

 

0.0542

 

Cloud Lake

 

 

0.0252

 

Delray Beach

 

 

0.0552

 

Glen Ridge

 

 

0.0532

 

Golf (Village of)

 

 

0.0060

 

Greenacres City

 

 

0.0592

 

Gulf Stream

 

 

0.0532

 

Haverhill

 

 

0.0260

 

Highland Beach

 

 

0.0562

 

Hypoluxo

 

 

0.0642

 

Juno Beach

 

 

0.0562

 

Jupiter

 

 

0.0552

 

Jupiter Inlet

 

 

0.0000

 

Lake Clarke Shores

 

 

0.0172

 

Lake Park

 

 

0.0572

 

Lake Worth

 

 

0.0562

 

Lantana

 

 

0.0592

 

Manalapan

 

 

0.0180

 

Mangonia Park

 

 

0.0602

 

North Palm Beach

 

 

0.0562

 

Ocean Ridge

 

 

0.0200

 

Pahokee

 

 

0.0522

 

Palm Beach

 

 

0.0562

 

Palm Beach Gardens

 

 

0.0160

 

Palm Beach Shores

 

 

0.0592

 

Palm Springs

 

 

0.0572

 

Riviera Beach

 

 

0.0552

 

Royal Palm Beach

 

 

0.0562

 

South Bay

 

 

0.0550

 

South Palm Beach

 

 

0.0600

 

Tequesta

 

 

0.0552

 

Wellington

 

 

0.0562

 

West Palm Beach

 

 

0.0582

 

PASCO

 

 

 

 

Unincorporated area

 

 

0.0194

 

Dade City

 

 

0.0562

 

New Port Richey

 

 

0.0602

 

Port Richey

 

 

0.0112

 

San Antonio

 

 

0.0080

 

St. Leo

 

 

0.0110

 

Zephyrhills

 

 

0.0602

 

PAGE TOTAL

 

 

 

 

DR-700016S

N. 10/01

Page 12

Schedule I - State, Gross Receipts, and Local Taxes Due

Business name

Business partner number

A.

B.

C.

D.

E.

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

Local tax due

 

subject to state tax

to local taxes

 

 

PINELLAS

 

 

 

 

Unincorporated area

 

 

0.0272

 

Belleair

 

 

0.0602

 

Belleair Beach

 

 

0.0710

 

Belleair Bluffs

 

 

0.0592

 

Belleair Shore

 

 

0.0320

 

Clearwater

 

 

0.0612

 

Dunedin

 

 

0.0632

 

Gulfport

 

 

0.0722

 

Indian Rocks Beach

 

 

0.0310

 

Indian Shores

 

 

0.0352

 

Kenneth City

 

 

0.0212

 

Largo

 

 

0.0672

 

Madeira Beach

 

 

0.0672

 

North Redington Beach

 

 

0.0572

 

Oldsmar

 

 

0.0682

 

Pinellas Park

 

 

0.0650

 

Redington Beach

 

 

0.0650

 

Redington Shores

 

 

0.0592

 

Safety Harbor

 

 

0.0762

 

Seminole

 

 

0.0622

 

South Pasadena

 

 

0.0682

 

St. Petersburg

 

 

0.0672

 

St. Petersburg Beach

 

 

0.0670

 

Tarpon Springs

 

 

0.0682

 

Treasure Island

 

 

0.0312

 

POLK

 

 

 

 

Unincorporated area

 

 

0.0542

 

Auburndale

 

 

0.0552

 

Bartow

 

 

0.0662

 

Davenport

 

 

0.0382

 

Dundee

 

 

0.0612

 

Eagle Lake

 

 

0.0592

 

Fort Meade

 

 

0.0572

 

Frostproof

 

 

0.0582

 

Haines City

 

 

0.0562

 

Highland Park

 

 

0.0000

 

Hillcrest Heights

 

 

0.0110

 

Lake Alfred

 

 

0.0492

 

Lake Hamilton

 

 

0.0402

 

Lake Wales

 

 

0.0562

 

Lakeland

 

 

0.0572

 

Mulberry

 

 

0.0552

 

Polk City

 

 

0.0542

 

Winter Haven

 

 

0.0682

 

PAGE TOTAL

 

 

 

 

DR-700016S

N. 10/01

Page 13

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PUTNAM

 

Unincorporated area

0.0194

Crescent City

0.0510

Interlachen

0.0542

Palatka

0.0562

Pomona Park

0.0522

Welaka

0.0270

ST JOHNS

 

Unincorporated area

0.0194

Hastings

0.0532

Marineland

0.0040

St. Augustine

0.0552

St. Augustine Beach

0.0562

ST. LUCIE

 

Unincorporated area

0.0214

Fort Pierce

0.0592

Port St. Lucie

0.0190

St. Lucie Village

0.0210

SANTA ROSA

 

Unincorporated area

0.0200

Gulf Breeze

0.0140

Jay

0.0170

Milton

0.0662

SARASOTA

 

Unincorporated area

0.0622

Longboat Key

0.0612

North Port

0.0682

Sarasota

0.0632

Venice

0.0622

SEMINOLE

 

Unincorporated area

0.0552

Altamonte Springs

0.0532

Casselberry

0.0582

Lake Mary

0.0552

Longwood

0.0592

Oviedo

0.0562

Sanford

0.0552

Winter Springs

0.0632

SUMTER

 

Unincorporated area

0.0244

Bushnell

0.0602

Center Hill

0.0520

Coleman

0.0602

Webster

0.0380

Wildwood

0.0602

PAGE TOTAL

 

DR-700016S

N. 10/01

Page 14

 

 

Schedule I - State, Gross Receipts, and Local Taxes Due

 

 

 

 

Business name

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

B.

C.

 

D.

 

E.

 

 

 

 

 

 

 

 

 

Local jurisdiction

Taxable sales

Taxable sales subject

Local tax rates

 

Local tax due

 

 

 

 

subject to state tax

to local taxes

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

SUWANNEE

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0134

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Branford

 

 

0.0550

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Live Oak

 

 

0.0660

 

 

 

 

 

 

TAYLOR

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0254

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Perry

 

 

0.0662

 

 

 

 

 

 

UNION

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0090

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Lake Butler

 

 

0.0300

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Raiford

 

 

0.0050

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Worthington Springs

 

 

0.0050

 

 

 

 

 

 

VOLUSIA

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0552

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Daytona Beach

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Daytona Beach Shores

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DeBary

 

 

0.0552

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DeLand

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Deltona

 

 

0.0672

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Edgewater

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Flagler Beach

 

 

0.0560

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Holly Hill

 

 

0.0552

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Lake Helen

 

 

0.0542

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

New Smyrna Beach

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Oak Hill

 

 

0.0380

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Orange City

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ormond Beach

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Pierson

 

 

0.0510

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Ponce Inlet

 

 

0.0582

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Port Orange

 

 

0.0562

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

South Daytona

 

 

0.0622

 

 

 

 

 

 

WAKULLA

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0254

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Sopchoppy

 

 

0.0190

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

St. Marks

 

 

0.0060

 

 

 

 

 

 

WALTON

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0130

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

DeFuniak Springs

 

 

0.0672

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Freeport

 

 

0.0200

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Paxton

 

 

0.0340

 

 

 

 

 

 

WASHINGTON

 

 

 

 

 

 

 

 

 

 

Unincorporated area

 

 

0.0244

 

 

 

 

 

 

Caryville

 

 

0.0572

 

 

 

 

 

 

Chipley

 

 

0.0632

 

 

 

 

 

 

Ebro

 

 

0.0110

 

 

 

 

 

 

Vernon

 

 

0.0630

 

 

 

 

 

 

Wausau

 

 

0.0240

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

PAGE TOTAL

GRAND TOTAL

DR-700016S

N. 10/01

Page 15

Summary of Schedule I - State, Gross Receipts, and Local Taxes Due

Business name

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F.

 

 

 

G.

H.

 

 

 

 

 

 

 

 

 

 

 

 

 

State Tax

 

 

Gross Receipts Tax

Local Tax

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

1.

Taxable sales

 

 

4.

Taxable sales

 

 

7. Local tax due

 

 

 

 

 

 

(Col. B grand

 

 

 

(Col. C grand

 

 

(Enter this

 

 

 

 

 

 

total)

 

 

 

total)

 

 

amount on

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Page 1, Line 3)

 

 

 

 

2.

State tax rate

 

.068

5.

Gross receipts

 

.0237

 

 

 

 

 

 

 

 

 

 

 

 

tax rate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

3.

State tax due

 

 

6.

Gross receipts

 

 

 

 

 

 

 

 

 

(Enter this

 

 

 

tax due

 

 

 

 

 

 

 

 

 

amount on

 

 

 

(Enter this amount

 

 

 

 

 

 

 

 

 

Page 1, Line 1)

 

 

 

on Page 1, Line 2)

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Complete this form, sign it, and mail it with your DR-700016 if:

The business name (legal entity) changed.

The business was closed.

The business was sold.

To report an address change, submit the information on the payment coupon (Page 1 of the return).

Closing or Sale of Business or Change of Legal Entity

The legal entity changed on ______/______/______ . If you change your legal entity and are continuing to do business in Florida and the corporation

is registered for communications services tax, you must complete a new Application to Collect and/or Report Tax in Florida (Form DR-1).

The business was closed permanently on ______/______/______ .

Are you a corporation/partnership required to file communications services tax returns?

FEIN

 

 

 

 

 

 

 

 

 

 

 

 

Business partner

 

 

 

 

 

 

 

 

 

 

 

 

number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Yes

No

The business was sold on ______/______/______ . The new owner information is:

 

Name of new owner:

 

 

 

Telephone number of new owner: (

)

 

 

 

 

 

Mailing address of new owner:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

City:

 

County:

 

 

State:

ZIP:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Signature of officer (required)

 

 

 

 

Date

 

 

Telephone number (

 

)

 

DR-700016S

N. 10/01

Page 16

 

 

 

 

Schedule II - Direct-to-Home Satellite Services

 

 

 

 

 

 

 

 

Business name

 

 

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

 

B.

 

 

C.

 

 

 

 

Taxable Sales

 

Tax Rate

 

 

Net Tax Due

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Enter this amount on Page 1, Line 4.

 

 

 

 

 

 

.1317

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule III -

Direct-to-Home Satellite Services

Adjustments

 

 

Business name

 

Applied period

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

 

B.

C.

 

D.

 

E.

F.

 

 

Change in Reported

 

Rate

Collection

 

Adjustment

 

Penalty

Interest

 

 

Taxable Sales

 

 

Allowance

 

Amount

 

 

 

 

 

 

 

 

 

Adjustment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G. TOTAL ADJUSTMENTS (Add Columns D, E, and F. Enter this amount on Page 1, Line 10)

 

Businesspartnernumber

ScheduleIV-Adjustments

period

 

Applied

 

 

Business name

Penalty and Interest

Local Tax Calculation

State Tax Calculation

K.

Interest

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

J.

Penalty

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

I.

Adjustment

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

H.

Collection

Allowance

Adjustment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

+/–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

G.

Rate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

F.

Changein

Reported

Taxable

Sales

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

E.

Adjustment

Amount

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

D.

Collection

Allowance

Adjustment

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

+/–

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

C.

Rate

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

B.

Changein

Reported

Taxable

Sales

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

A.

LocalJurisdiction

 

 

COUNTY:

UnincorporatedArea:

CITY:

CITY:

CITY:

COUNTY:

UnincorporatedArea:

CITY:

CITY:

CITY:

COUNTY:

UnincorporatedArea:

CITY:

CITY:

CITY:

COUNTY:

UnincorporatedArea:

CITY:

CITY:

CITY:

Interest

Q.

P.

Penalty

 

 

O.

AdjustmentAmount

 

 

N.

CollectionAllowance

Adjustment

(See Instructions)

 

+/–

 

M.

Rate

 

 

L.

ChangeinReported

TaxableSales

(See Instructions)

 

GrossReceipts

Calculation

DR-700016S

N. 10/01

Page 17

U.

TotalAdjustments

(Add Cols. R, S, andT. Enterthis

amount on Page 1, Line 10.)

T.

Interest

Cols. K and Q)

 

 

 

(Add

 

 

+

 

 

S.

Penalty

Cols.JandP)

 

 

 

(Add

 

 

+

 

 

R.

NetTaxAdjustments

(Add Cols. E, I, and O)

 

 

PenaltyandInterest

Calculation

 

 

 

 

 

 

 

 

DR-700016S

 

 

 

 

 

 

 

 

N. 10/01

 

 

 

 

 

 

 

 

Page 18

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Schedule V - Multistate Credits

 

 

 

 

 

 

Business name

 

 

 

 

Business partner number

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Applied

Period

Local Tax

State Tax

Gross Receipts

Direct-to-Home

 

 

 

 

Credits

Credits

Credits

Satellite

 

 

 

 

 

 

 

 

 

A.

B.

C.

D.

E.

F.

G.

 

 

Local Jurisdiction

Beginning Date

Ending Date

Multistate

 

 

Multistate

Multistate

Multistate

 

 

 

 

(MMDDYYYY)

(MMDDYYYY)

Credits

 

 

 

 

Credits

Credits

Credits

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COUNTY:

 

 

 

 

 

 

 

 

 

 

Unincorporated Area:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

CITY:

 

 

 

 

 

 

 

 

 

 

COLUMN TOTALS

 

 

 

 

 

 

 

 

 

H. TOTAL CREDITS (Add totals of Columns D through G. Enter this amount on Page 1, Line 11.)

Instructions for Completing the Florida

Communications Services Tax Return (Form DR-700016)

General Information and Instructions

What is the communications services tax?

The communications services tax is a simplified tax that became effective October 1, 2001, replacing several state and local taxes with a simpler tax structure. Communications services tax is imposed by Chapter 202, Florida Statutes. This tax includes a state portion, a gross receipts portion, and a local portion. The tax is imposed on voice, data, audio, video, or any other information or signal, including cable services that are transmitted by any medium.

The rate for the state portion is 6.8 percent (.068). The rate for the gross receipts portion is 2.37 percent (.0237). The rate for direct-to-home satellite services is 13.17 percent (.1317). Each local taxing jurisdiction (municipality, charter county, or unincorporated county) has a specific tax rate. While the state and gross receipts tax rates stay fairly constant, local rates can and do change frequently. To verify current rates, visit the Department’s Internet site at:

www.myflorida.com/dor

Examples of services subject to the tax include:

Long distance or toll telephone.

Cable television.

Direct-to-home satellite.

Mobile communications.

Private communications.

Pager and beeper.

Telephone charge made by a hotel or motel.

Facsimiles (fax), when not provided in the course of professional or advertising services.

Telex, telegram, and teletypewriter.

Examples of services not subject to the tax include:

Information services (these services may include electronic publishing, web-hosting services, or end user 900-number services).

Internet access services, electronic mail services, electronic bulletin board services, or similar online computer services.

Sale or recharge of prepaid calling arrangements.

Pay telephone charges.

Note: When taxable services and nontaxable services are bundled together and sold as a package for one sale price, the entire charge becomes subject to tax.

Exemptions

Transactions exempt from the tax include:

Sales to government agencies.

Sales to religious and educational organizations that are currently exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.

Sales for resale.

Sales to holders of direct pay authority.

Exemptions for residential service

Communications services sold to a residential household are exempt from the state portion of the tax. This exemption does not apply to the sale of mobile communications service, cable service, or direct-to-home satellite service. Residential service is not exempt from gross receipts tax or local tax.

Who must file a return?

All registered dealers of communications services in the State of Florida must file a Communications Services Tax Return (Form DR-700016) with the Department of Revenue.

When is the return due and payable?

Returns and payments are due on the first and late after the 20th day of the month following each collection period.

Penalty for late payments

A 10 percent (.10) penalty is due for each 30-day period, or fraction thereof, that your return or payment is late. The maximum penalty is 50 percent of the total amount due. See chart below.

Days Late

Rate

 

 

1-30

10%

31-60

20%

61-90

30%

91-120

40%

over 120

50%

 

 

Interest on late payments

Interest is due on late payments and is accrued from the date tax is due until it is paid. A floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in section 213.235, F.S.

To obtain interest rates:

Visit the Department’s Internet site at www.myflorida.com/dor

Call Fax on Demand, the Department’s document retrieval system, at 850-922-3676.

Call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800.

If your business has been sold, merged, or has ceased operations, please complete and return the enclosed Closing or Sale of Business or Change of Legal Entity form (Page 15).

If your business address or name has changed, please write the change(s) in the spaces provided on the payment coupon (Page 1).

DR-700016N R.12/01

Page 19

Where to send payments and returns

Make check payable to and send with return to:

FLORIDA DEPARTMENT OF REVENUE PO BOX 6520

TALLAHASSEE FL 32314-6520 or

File online via our Internet site at www.myflorida.com/dor

Electronic funds transfer (EFT)

Any taxpayer who paid more than $50,000 in gross receipts tax, sales tax, or communications services tax between July 1 and June 30 (the state’s fiscal year) is required to remit taxes by EFT and file tax returns electronically. For more information, call 850-487-7972 or write to:

E-SERVICES UNIT

FLORIDA DEPARTMENT OF REVENUE PO BOX 5885

TALLAHASSEE FL 32314-5885

Substitute communications systems operators

Substitute communications systems operators are required to file an annual return each March to report and remit tax on the costs of operating a substitute communications system during the previous calendar year. Substitute communications systems operators should enter the actual costs of operating the system in Columns B and C of Schedule I (where dealers would enter taxable sales in each local jurisdiction), enter the local tax due for each jurisdiction in Column E of Schedule I, and complete the Schedule I Summary (Columns F, G, and H). Any adjustments to a previously filed return should be entered on Schedule IV. Information from the Schedule I Summary and Schedule IV should be carried to Lines 1, 2, 3, and 10 on Page 1 of the return. Lines 5, 8, 9, and 12 should be calculated as instructed. Substitute communications systems operators are not entitled to a collection allowance.

How can I get more information?

If you have questions about this form or the filing requirements for this tax, or you need additional forms, contact Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-6800.

Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

Completing the Return

Business partner number - This is a unique identifier assigned by the Department when you register. The business partner number appears on your Communications Services Tax Certificate of Registration (DR-700014). Please be sure that this number is recorded on the return and all schedules before submitting to the Department.

Rounding rule - All dollar amounts should be rounded up to the nearest hundredth (.01).

Supporting schedules - All supporting schedules are required to process the return. Failure to submit supporting schedules will delay the processing of the return and/or any refund that may be associated with the return.

Signature - The return must be signed by a person who is authorized to sign on behalf of the dealer. Failure to include an authorized signature on Page 1 of the return will delay the processing of the return and/or any refund that may be associated with the return.

Adjustments - Adjustments or credits on transactions that occurred prior to October 1, 2001, may be claimed by filing an Application for Refund (Form DR-26) or by completing Schedule IV.

Line-by-Line Instructions

Enter all demographic information requested on Page 1 of the return, if the return is not personalized.

Note: Complete Schedules I through V, if applicable, before completing Lines 1-12 of the return.

Line 1 - Tax due on sales subject to the state portion of the communications services tax. Enter the amount from Summary of Schedule I, Column F, Line 3 (Page 15).

Line 2 - Tax due on sales subject to the gross receipts portion of the communications services tax. Enter the amount from Summary of Schedule I, Column G, Line 6 (Page 15).

Line 3 - Tax due for sales subject to the local portion of the communications services tax. Enter the amount from Summary of Schedule I, Column H, Line 7 (Page 15).

Line 4 - Tax due for direct-to-home satellite services. Enter total from Schedule II, Column C (Page 16).

Line 5 - Total communications services tax. Add Lines 1 through 4 and enter the result here.

Line 6 - Collection allowance. If the collection allowance rate is not preprinted on the return, check the box for the collection allowance that applies to this filing period.

Multiply the collection allowance rate by the amount on Line 5 and enter the result here.

Determining the collection allowance:

Only timely filed returns with payments are entitled to a collection allowance.

Dealers who submit a timely filed return and payment and use the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S., to situs customers may apply a .75 percent (.0075) collection allowance.

Direct-to-home satellite dealers who file a timely return and payment may apply a .75 percent collection allowance.

All other dealers who file a timely return and payment and do not use the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S., must apply a .25 percent (.0025) collection allowance.

Direct pay certificate holders do not receive a collection allowance on amounts accrued but not collected from customers.

DR-700016N R.12/01

Page 20

Line 7 - Net communications services tax due. Subtract Line 6 from Line 5 and enter the result here.

Line 8 - Penalty. A 10 percent (.10) penalty is due for each 30-day period, or fraction thereof, that your return or payment is late. The maximum penalty is 50 percent of the amount due. Multiply Line 5 by the applicable penalty percentage and enter the result here.

Line 9 - Interest. Interest is due on late payments, from the date tax is due until paid. A floating rate of interest applies to underpayments and late payments of tax. The rate is updated January 1 and July 1 of each year by using the formula established in section 213.235, F.S. See “Interest on late payments” on Page 19 for more information. Multiply Line 5 by the applicable interest rate and enter the result here.

Line 10 - Adjustments. Enter the Total Adjustments from Schedule III, Column G (Page 16) and/or the Total Adjustments from Schedule IV, Column U (Page 17). Enter negative numbers in parentheses (amount).

Line 11 - Multistate credits. Enter the Total Credits from Schedule V, Column H (Page 18).

Line 12 - Amount due with return. Add lines 7 through 9, add or subtract Line 10, subtract Line 11 and enter the result here. Enclose a check for this amount, payable to the Florida Department of Revenue.

Signature. The return must be signed by a person who is authorized to sign on behalf of the provider. Failure to include an authorized signature on Page 1 of the return will delay the processing of the return and/or any refund that may be associated with the return.

Schedule I

State, Gross Receipts,

and Local Taxes Due

Who must complete this schedule?

Communications services providers, including cable service providers, direct pay certificate holders, and mobile communications providers, must complete this schedule. Direct-to-home satellite service providers must complete Schedule II.

Schedule I, Columns A through E (Pages 3-14)

Column A - Local jurisdiction. You must report the amount of taxable sales and tax collected and/or accrued for each county and municipality in which you provide or use communications services.

Column B - Taxable sales subject to state tax. Enter total sales of all taxable communications services and/or all purchases subject to the state tax under a direct pay

permit. The following are examples of exempt sales transactions, for state tax calculation purposes. Sales to:

Residential customers, except for sales of mobile communications services and cable services.

Federal government agencies.

State, local, and municipal governments.

Religious and educational organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.

Column C - Taxable sales subject to local taxes. Enter total sales of all taxable communications services and/or all purchases subject to the local tax under a direct pay permit. The following are examples of exempt sales transactions, for local tax calculation purposes.

Sales to:

Federal government agencies.

State, local, and municipal governments.

Religious and educational organizations exempt from federal income tax under section 501(c)(3) of the Internal Revenue Code.

Column D - Local tax rates. A list of local rates by jurisdiction is preprinted here. Note: Local rates can and do change frequently. You may verify current rates at www.myflorida.com/dor.

Column E - Local tax due. Enter the total local tax collected and/or accrued for taxable transactions reported in Column C, on the line corresponding to the appropriate local jurisdiction.

Summary of Schedule I, Columns F-H (Page 15)

Column F - State tax.

Line 1 - Taxable sales. Enter the grand total from Schedule I, Column B.

Line 2 - State tax rate. The state tax rate of .068 is preprinted here.

Line 3 - State tax due. Enter the total state tax collected and/

or accrued for sales reported on Summary of Schedule I, Column F, Line 1 here and on Page 1, Line 1 of the return.

Column G - Gross receipts tax.

Line 4 - Taxable sales. Enter the grand total from Schedule I, Column C.

Line 5 - Gross receipts tax rate. The gross receipts tax rate of .0237 is preprinted here.

Line 6 - Gross receipts tax due. Enter the total gross receipts tax collected and/or accrued for sales reported on Summary of Schedule I, Column G, Line 4 here and on Page 1, Line 2 of the return.

Column H - Local tax.

Line 7 - Local tax due. Enter the grand total from Schedule I, Column E here and on Page 1, Line 3 of the return.

DR-700016N R.12/01

Page 21

Schedule II

Direct-to-Home Satellite Services

Who must complete this schedule?

Direct-to-home satellite service providers must complete this schedule.

Column A - Taxable sales. Enter total taxable sales of direct- to-home satellite communications services.

Column B - Tax rate. The direct-to-home satellite services tax rate of .1317 is preprinted here.

Column C - Net tax due. Enter the total communications services tax collected and/or accrued for taxable sales reported on Schedule II, Column A, here and on Page 1, Line 4 of the return.

Schedule III

Direct-to-Home Satellite

Services Adjustments

Who must complete this schedule?

Direct-to-home satellite service providers must complete this schedule to report adjustments to previous filing periods. Complete a separate Schedule III for each applied period that you are adjusting. You may make photocopies of Schedule III as needed. Use Schedule V to report multistate credits.

Column A - Change in reported taxable sales. Enter the net change in taxable sales. This is the total of the taxable sales which are either being added to or deleted from transactions previously reported. Negative amounts should be reported in parentheses (amount).

Note on eligible bad debts: Direct-to-home satellite service providers may take credits on Schedule III for unpaid balances or worthless accounts. The credit amount should be reported as a reduction in taxable sales in Column A. The credit must be taken within 12 months after the last day of the calendar year for which the bad debt was charged off on the federal return. Subsequent to processing a return, the Department may require documentation to support bad debts adjustments.

Column B - Rate. Enter the appropriate rate for the applied period that you are adjusting.

Column C - Collection allowance adjustment. Collection allowance adjustments are required for all transactions that result in a decrease in taxable sales. If Column A (Change in reported taxable sales) is a decrease (negative number), multiply .0075 by the amount of tax collected and/or accrued on the amount in Column A. The result should be entered as a positive number in Column C. If a collection allowance was not taken on the original return or the adjustment results in an increase in taxable sales, this section does not apply. Enter 0 (zero) in Column C.

Column D - Adjustment amount. Subtract Column C from the amount of tax collected and/or accrued for sales transactions reported in Column A. Enter the result here.

Penalty and Interest Calculation

Penalty and interest are due on all adjustments which result in an increase in tax due.

Column E - Penalty. See “Penalty for late payments” on Page 19 for information on calculating the penalty due.

Column F - Interest. See “Interest on late payments” on Page 19 for information on calculating the interest due.

Column G - Total adjustments. Sum the totals of Columns D, E, and F. Enter the result here and on Page 1, Line 10 of the return.

Schedule IV

Adjustments

Who must complete this schedule?

All dealers of communications services (except direct-to-home satellite service providers) must report adjustments to previous filing periods on Schedule IV. This schedule must be used to correct state or local tax situsing errors (revenue reported in the wrong jurisdiction) and to adjust amounts reported incorrectly on previous returns. Complete a separate Schedule IV for each applied period that you are adjusting. You may make photocopies of Schedule IV as needed. Use Schedule V to claim multistate tax credits.

Column A - Local jurisdiction. Enter the names of the jurisdiction(s) for which you have adjustments. Attach additional sheets as needed.

State Tax Calculation

Column B - Change in reported taxable sales. Enter the net change in taxable sales on the line corresponding to the appropriate local jurisdiction(s). The net change in taxable sales may include a reduction for eligible bad debts. Negative amounts should be reported in parentheses (amount).

Note on eligible bad debts: Dealers of communications

services may take credits on Schedule IV for unpaid balances or worthless accounts. The credit amount should be reported as a reduction in taxable sales in Column B. The credit must be taken within 12 months after the last day of the calendar year for which the bad debt was charged off on the federal return. Subsequent to processing a return, the Department may require documentation to support bad debts adjustments.

Column C - Rate. Enter the appropriate rate for the applied period that you are adjusting.

DR-700016N R.12/01

Page 22

Column D - Collection allowance adjustment. Collection allowance adjustments are required for all transfers of tax between jurisdictions and any transactions that result in a decrease in taxable sales for a prior applied period. Use the following calculation and rules to determine the correct collection allowance credit or the correct amount of the previous credit that must be recouped.

Note: If the original filing was not eligible for a collection allowance or if this schedule is being used to report only an increase in taxable sales for a prior applied period, this section does not apply. Enter 0 (zero) in Column D.

Note: When a jurisdictional transfer results in a transfer to a jurisdiction with the same or higher tax rate, the collection allowance adjustment must be capped at the amount claimed on the original return. A dealer using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with section 202.22, F.S., will be held harmless for penalty and interest that would have accrued otherwise as a result of the additional tax due on the transfer (i.e., no additional collection allowance will be granted on additional tax due as a result of the transfer). A dealer who does not use a database as specified in the previous sentence is not entitled to a collection allowance on the additional tax due. The additional tax due from the transfer to the jurisdiction with the higher tax rate will be due, along with penalty and interest.

If Column B (Change in reported taxable sales) is a decrease (negative number), the collection allowance must be recouped by one of the following methods. The result should be entered as a positive number in Column D.

If the dealer is using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with

s.202.22, F.S., multiply .0075 by the tax collected and/or accrued for sales being decreased in Column B.

If the dealer is not using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with

s.202.22, F.S., multiply .0025 by the tax collected and/or accrued for sales being decreased in Column B.

Column E - Adjustment amount. Subtract Column D from the tax collected and/or accrued for the sales reported in Column B, and enter the result here.

Local Tax Calculation

Column F - Change in reported taxable sales. Enter the net change in taxable sales for the appropriate jurisdiction(s). The net change in taxable sales may include a reduction for eligible bad debts. Negative amounts should be reported in parentheses (amount).

Column G - Rate. Enter the appropriate local rate for the applied period that you are adjusting.

Column H - Collection allowance adjustment. Collection allowance adjustments are required for all transfers of tax between jurisdictions and any transactions that result in a decrease in taxable sales for a prior applied period. Use the following calculation and rules to determine the correct collection allowance credit or the correct amount of the previous credit that must be recouped.

Note: If the original filing was not eligible for a collection allowance or if this schedule is being used to report only an increase in taxable sales for a prior applied period, this section does not apply. Enter 0 (zero) in Column H.

Note: When a jurisdictional transfer results in a transfer to a jurisdiction with the same or higher tax rate, the collection allowance adjustment must be capped at the amount claimed on the original return. A dealer using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with section 202.22, F.S., will be held harmless for tax, penalty, and interest that would have accrued otherwise as a result of the additional tax due on the transfer (i.e., no additional collection allowance will be granted on additional tax due as a result of the transfer).

A dealer who does not use a database as specified in the previous sentence is not entitled to a collection allowance on the additional tax due. The additional tax due from the transfer to the jurisdiction with the higher tax rate will be due, along with penalty and interest.

If Column F (Change in reported taxable sales) is a decrease (negative number), the collection allowance must be recouped by one of the following methods. The result should be entered as a positive number in Column H.

If the dealer is using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with

s.202.22, F.S., multiply .0075 by the tax collected and/or accrued for sales being decreased in Column F.

If the dealer is not using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with

s.202.22, F.S., multiply .0025 by the tax collected and/or accrued for sales being decreased in Column F.

Column I - Adjustment amount. Subtract Column H from the tax collected and/or accrued for the sales reported in Column F, and enter the result here.

Penalty and Interest Calculation

Penalty and interest are due on all adjustments which result in additional tax due, except corrections of state or local tax situsing errors (revenue reported in the wrong jurisdiction).

Column J - Penalty. See “Penalty for late payments” on Page 19 for information on calculating the penalty due.

Column K - Interest. See “Interest on late payments” on Page 19 for information on calculating the interest due.

DR-700016N R.12/01

Page 23

Gross Receipts Calculation

Column L - Change in reported taxable sales. Enter the net change in taxable sales. The net change in taxable sales may include a reduction for eligible bad debts.

Negative amounts should be reported in parentheses (amount).

Column M - Rate. Enter the appropriate gross receipts rate.

Column N - Collection allowance adjustment. Collection allowance adjustments are required for all transactions that result in a decrease in taxable sales. If the change in taxable sales is an increase, no collection allowance adjustment is allowed. Note: If a collection allowance was not taken on the original return, this section does not apply. Enter 0 (zero) in Column N.

If Column F (Change in reported taxable sales), is a decrease (negative number), the collection allowance must be recouped by multiplying the tax collected and/or accrued for sales being decreased in Column F by .0075 in the case of a dealer using the DOR database, a database certified by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S.; or .0025 in the case of a provider not using a database as specified here. This amount should be entered as a positive number in Column N.

Column O - Adjustment amount. Subtract Column N from the tax accrued on the transactions reported in Column L and enter the result here.

Column P - Penalty. See “Penalty for late payments” on Page 19 for information on calculating the penalty due.

Column Q - Interest. See “Interest on late payments” on Page 19 for information on calculating the interest due.

Column R - Net tax adjustments. Add the totals of Columns E, I, and O and enter the result here.

Column S - Penalty. Add the totals of Columns J and P and enter the result here.

Column T - Interest. Add the totals of Columns K and Q and enter the result here.

Column U - Total adjustments. Add Columns R, S, and T and enter the result in Column U and on Page 1, Line 10 of the return.

Schedule V

Multistate Credits

Who may complete this schedule?

Any dealer, upon proof that the dealer has paid a communications services tax legally imposed by another state or local jurisdiction, may take a credit against the Florida communications services tax for an amount not to exceed the dealer’s Florida communications services tax liability in the relevant local jurisdiction for the current filing period. Any credit amount exceeding the current month’s tax liability must be claimed on a subsequent return. All dealers must use this schedule to claim multistate credits. All dealers, except direct-to-home satellite service providers, must complete Columns A through F. Direct-to-home satellite service providers must complete only Column G.

Column A - Local jurisdiction. Enter the county(ies) or municipality(ies) for which multistate credits apply.

Columns B and C - Applied period. Enter the month, day, and year for the beginning and ending dates of the original filing period for which the credit applies in the row corresponding to the appropriate local jurisdiction(s). Separate entries are required for each applied period.

Local Tax Credits

Column D - Multistate credits. Enter the amount of the eligible multistate credit in each jurisdiction. The credit amount should be shown in parentheses (amount).

State Tax Credits

Column E - Multistate credits. Enter the amount of the eligible multistate credits in each county. The credit amount should be shown in parentheses (amount).

Gross Receipts Credits

Column F - Multistate credits. Enter the amount of the eligible multistate credit. The credit amount should be shown in parentheses (amount).

Direct-to-Home Satellite

Column G - Multistate credits. Enter the amount of the eligible multistate credit. The credit amount should be shown in parentheses (amount).

Column H - Total credits. Add the totals of Columns D through G and enter the result here and on Page 1, Line 11 of the return.

DR-700016N R.12/01

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