DR-1: Florida Business Tax Application

You must provide your Federal Employer Identification Number (FEIN) before you can register for Reemployment Tax. If you are not required by the Internal Revenue Service to obtain an FEIN, you must provide your social security number, unless you are not a citizen of the United States.

If you are not a citizen of the United States and you do not have a social security number, provide your complete Visa number.

Enter your Florida Business Partner Number (if registered); business partner numbers are 4 to 7 digits in length.

Enter the Consolidated Sales and Use Tax Filing Number if you file a consolidated sales and use tax return.

Enter the County Control Number if you use this number to report tax for the county where your business is located.

Select only one Reason for Applying.

Business entity not currently registered: enter the Date of first Florida taxable activity (mm dd yyyy).

Additional Florida location or Additional Florida rental property for a currently registered business: enter the Date of first taxable activity (mm dd yyyy).

Moved registered Florida location to another Florida county: enter the Effective date (mm dd yyyy) and the Current sales and use tax certificate number for location.

Starting a new taxable activity at a registered location: enter the Current sales and use tax certificate number for location and the Effective date (mm dd yyyy). Change the form of business ownership: enter the Effective date (mm dd yyyy).

Acquired existing business: enter the Effective date (mm dd yyyy).

Legal name of business: sole proprietors, use last name, first name, middle initial; partnerships, use partnership name or last name of general partners; others, use name filed with the Florida Department of State or similar agency in another state.

Enter the Business trade name "doing business as" if you have one.

Physical Address: provide the street address of the business location or Florida rental property; do not use PO Box or Rural Route Numbers.

Mailing Address: provide the name and mailing address where tax returns and other correspondence for your business are to be mailed (if different than business location address).

Seasonal Business: is this business location only open during a portion of a calendar year? Yes No. If yes, provide the First calendar month this business location is open and the Last calendar month this business location is open.

Select only one form of ownership: Sole Proprietor (individual owner); Partnership, then select one: Married couple, General partnership, Limited liability partnership (LLP), Limited partnership (LP) or Joint venture; Corporation, then select one: C Corporation, S Corporation, Not-for-profit or Foreign corporation; Limited liability company (LLC); Estate; Trust, then select one: Business or Other; Governmental agency. If single member, select the box that applies to how your LLC is treated for federal income tax: C Corporation, S Corporation or Disregarded (reported by single member). If multi-member, select the box that applies to how your LLC is treated for federal income tax: Partnership, C Corporation or S Corporation.

If your business is a partnership, corporation, limited liability company, or trust, provide the Date of Florida incorporation or organization, or date of authorization to conduct business at this location in Florida, and the Fiscal year ending date.

If you are a sole proprietor, provide your Legal Name (first name, middle initial, last name), SSN or Visa #, Home address and Telephone #.

If your business is a partnership (including married couples), provide the Name, Title, Home address, SSN or Visa # or FEIN, and Telephone # for each general partner.

If your business is a corporation, limited liability company, or trust, provide the Name, Title, Home address, Last 4 Digits of Social Security Number or Visa # or FEIN, and Telephone # for each director, officer, managing member, grantor, personal representative, or trustee of the business entity.

Has your business ever been known by another name? Yes No. Enter the Name. Was that business issued a Florida certificate of registration or tax account number? Yes No. Enter the Number.

Enter the six-digit North American Industry Classification System (NAICS) code(s) that best describes your business activities at this location. Enter your primary code first. If you do not know your NAICS code(s), go to census.gov/naics.

If your form of business ownership has changed, or you acquired an existing business, provide the Name, FEIN, Address, Florida certificate or tax account number and City / State / ZIP for your prior form of ownership or for the acquired business.

You must also submit a completed Report to Determine Succession and Application for Transfer of Experience Rating Records (Form RTS-1S) within 90 days after the date of transfer when you acquired an existing business in whole or in part, and there was no common ownership, management or control between your business and the acquired business at the time of transfer.

For each of these business activities, select all that apply to this location. Sales, Rentals, or Repairs of Products: sell products at retail (to consumers); sell products at wholesale (to registered dealers who will sell to consumers); sell products or goods from nonpermanent locations; sell products or goods by mail using catalogs or the internet; sell, serve, or prepare food products or drinks for immediate consumption on your premises, or that you package or wrap for take-out or to go, from a temporary or permanent location; repair or alter consumer products or equipment; rent equipment or other property or goods to individuals or businesses; charge admissions or membership fees.

If you select either of the Secondhand Goods or Scrap Metal activities, you must also submit a Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S).

If you answered No to questions 19, 20, and 21, proceed to the Communications Services Tax section. If you answered Yes, continue to the next question.

Are you applying for a direct pay permit for communications services tax? If yes, you must also submit an Application for Self-Accrual Authority/Direct Pay Permit (Form DR-700030).

If you answered No to questions 29 and 30, proceed to the Documentary Stamp Tax section. If you answered Yes, continue.

Select only one: Enroll for both filing returns and paying tax electronically; Enroll only to pay tax electronically; File returns and pay tax electronically without enrolling.

Banking Information (not required for ACH-Credit payment method): enter the Bank / financial institution name, Account type, Bank account number and Bank Routing Number.

Under penalties of perjury, you declare that you have read this Application and that the facts stated in it are true. Sign on the Signature line and enter the Printed name, Title and Date. Certify that you are authorized by the Officer/Director to execute this application.

A person who is required to collect, truthfully account for, and pay any tax, fee, or surcharge, and willfully fails to do so, or any officer or director of a corporation who directs any employee of the corporation to do so, is personally liable for the tax, fee, or surcharge evaded, not accounted for, or paid to the Florida Department of Revenue, plus a penalty equal to twice the amount of the tax, fee, or surcharge due that is evaded, not accounted for, or paid (Section 213.29, Florida Statutes).

Form DR-1 is the Florida Business Tax Application. You will be creating a tax account that may result in the responsibility to file returns and to pay a tax, surtax, fee, or surcharge to the Florida Department of Revenue.

Mail to: Account Management MS 1-5730, Florida Department of Revenue, 5050 W Tennessee St, Tallahassee FL 32399-0160. You may also bring your completed application to your nearest taxpayer service center.