The DR-700016 form, also known as the Florida Communications Services Tax Return, plays a crucial role in the tax administration process for businesses involved in providing communications services within Florida. Required to be filed by these businesses, the form encapsulates a detailed declaration of taxes due on sales attributed to state and gross receipts portions of communications services tax, as well as taxes due on direct-to-home satellite services. It facilitates a comprehensive breakdown of taxes, inclusive of the local portion of the communications services tax specific to different jurisdictions across Florida. Additionally, the form allows for adjustments, multistate credits, and outlines the penalties and interests applicable for late filings or payments. Designed with precision to ensure accurate tax reporting and compliance, the form delineates specific guidelines for its completion, including the use of black ink for handwritten submissions and the necessity of attaching all applicable schedules and supporting documentation. It also functions as a declaration of the cessation of business, where applicable, marking the final tax return submission for a business. This documentation becomes a pivotal tool not only for tax calculation and payment but also serves as an official record under penalties of perjury, substantiating the truthfulness and accuracy of the information provided by the taxpayer. Moreover, the form addresses changes in business or payment information, advocating for updated records and facilitating electronic payment options, thereby streamlining the tax filing process in the digital age.
| Question | Answer |
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| Form Name | Form Dr 700016 |
| Form Length | 24 pages |
| Fillable? | No |
| Fillable fields | 0 |
| Avg. time to fill out | 6 min |
| Other names | dr700016_0111 700016 form |
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Florida Communications |
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R. 01/11 |
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Services tax Return |
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BUSINeSS PARtNeR NUMBeR |
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FeIN |
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City/State/ZIP |
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Check here if you are discontinuing your business |
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and this is your inal return (see page 15). |
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RePoRtING PeRIoD |
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FROM: |
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Handwritten Example |
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Typed Example |
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0123456789 |
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Use black ink. |
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M M D D Y |
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Y Y Y Y |
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US Dollars |
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Cents |
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1. |
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Tax due on sales subject to 6.65% state and .15% gross receipts portions |
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of communications services tax (from Summary of Schedule I, Line 3) |
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2. |
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Tax due on sales subject to 2.37% gross receipts portion of |
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communications services tax (from Summary of Schedule I, Line 6) |
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3. |
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Tax due on sales subject to local portion of communications |
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services tax (from Summary of Schedule I, Line 7) |
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3. |
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Tax due for |
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5. |
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Total communications services tax (add Lines 1 through 4) |
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6. |
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Collection allowance. Rate:________________ |
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(If rate above is blank, check one) ❑ None applies ❑ .0025 ❑ .0075 |
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Net communications services tax due (subtract Line 6 from Line 5) |
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8. |
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Penalty |
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9. |
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Interest |
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Adjustments (from Schedule III, Column G and/or |
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Check here |
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Schedule IV, Column U) |
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10. |
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if negative |
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11. |
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Multistate credits (from Schedule V) |
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11. |
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, |
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, |
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12. |
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Amount due with return |
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12. |
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, |
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AUthoRIZAtIoN |
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Under penalties of perjury, I declare that I have read this return and that the facts stated in it are true [ss. 92.525(2), 202.27(5), and 837.06, Florida Statutes]. |
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Type or print name |
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Authorized signature |
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Date |
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Preparer (type or print name) |
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Preparer’s signature |
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Date |
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Contact name (type or print name) |
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Contact phone number |
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Contact |
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Payment Coupon |
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Do Not DetACh |
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To ensure proper credit to your account, attach your check to |
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R. 01/11 |
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this payment coupon. Mail with tax return and all schedules. |
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DoR USe oNLy |
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Business Partner Number |
Reporting Period |
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postmark or hand delivery date |
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Check here if your address or business information |
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changed and enter changes below. |
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Business Address |
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New location address: ___________________________________________ |
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________________________________________________________________ |
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________________________________________________________________ |
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Telephone number: (______)_______________________________________ |
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New mailing address: ____________________________________________ |
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________________________________________________________________ |
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Check here if payment was transmitted electronically. |
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Amount due |
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Payment is due on the 1st and LAte |
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from Line 12 |
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if postmarked or hand delivered after
9100 0 99999999 0063004031 7 3999999999 0000 2
R. 01/11
Page 2
Rule
Florida Administrative Code
effective 02/11
Where to send payments and returns
Make check payable to and send with return to:
FLORIDA DEPARTMENT OF REVENUE PO BOX 6520
TALLAHASSEE FL
File online via our Internet site at www.mylorida.com/dor
File electronically . . .
it’s easy!
The Department maintains a free and secure Internet site to ile and pay communications services tax. To enroll, go to the Department’s Internet site at:
www.mylorida.com/dor
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 3
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Schedule I - State, Gross Receipts, and Local taxes Due |
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Business name |
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Business partner number |
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A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
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e. Local tax due |
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6.65% state tax and .15% |
to 2.37% gross receipts |
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gross receipts tax |
tax and local tax |
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ALACHUA |
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Unincorporated area |
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0.0710 |
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Alachua |
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Archer |
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Gainesville |
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Hawthorne |
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High Springs |
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La Crosse |
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Micanopy |
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Newberry |
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0.0542 |
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Waldo |
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0.0542 |
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BAKER |
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Unincorporated area |
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0.0234 |
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Glen St. Mary |
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0.0580 |
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Macclenny |
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0.0652 |
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BAY |
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Unincorporated area |
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0.0214 |
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Callaway |
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0.0552 |
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Lynn Haven |
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0.0552 |
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Mexico Beach |
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0.0318 |
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Panama City |
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0.0552 |
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Panama City Beach |
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0.0552 |
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Parker |
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0.0552 |
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Springield |
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0.0552 |
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BRADFORD |
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Unincorporated area |
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0.0124 |
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Brooker |
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0.0360 |
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Hampton |
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0.0280 |
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Lawtey |
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0.0170 |
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Starke |
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0.0582 |
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BREVARD |
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Unincorporated area |
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0.0522 |
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Cape Canaveral |
|
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0.0522 |
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Cocoa |
|
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0.0522 |
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Cocoa Beach |
|
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0.0522 |
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0.0522 |
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Indialantic |
|
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0.0620 |
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Indian Harbour Beach |
|
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0.0522 |
|
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Malabar |
|
|
0.0522 |
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Melbourne |
|
|
0.0593 |
|
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|
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Melbourne Beach |
|
|
0.0522 |
|
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|
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Melbourne Village |
|
|
0.0522 |
|
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|
||
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Palm Bay |
|
|
0.0522 |
|
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|
||
|
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|
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Palm Shores |
|
|
0.0480 |
|
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|
||
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Rockledge |
|
|
0.0522 |
|
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|
||
|
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|
|
Satellite Beach |
|
|
0.0522 |
|
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|
||
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Titusville |
|
|
0.0542 |
|
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|
||
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|
|
West Melbourne |
|
|
0.0552 |
|
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|
||
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||||
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|
|
PAGe totAL |
|
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|
|
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|
|
|
|
|
|
|
|
|
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 4
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
|||||
Business name |
|
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
||
|
|
|||||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
BROWARD |
|
|
|
|
|
|
|
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|
|
Unincorporated area |
|
|
0.0522 |
|
|
|
|
||
|
Coconut Creek |
|
|
0.0522 |
|
|
|
|
||
|
Cooper City |
|
|
0.0480 |
|
|
|
|
||
|
Coral Springs |
|
|
0.0522 |
|
|
|
|
||
|
Dania Beach |
|
|
0.0532 |
|
|
|
|
||
|
Davie |
|
|
0.0520 |
|
|
|
|
||
|
Deerield Beach |
|
|
0.0522 |
|
|
|
|
||
|
Fort Lauderdale |
|
|
0.0522 |
|
|
|
|
||
|
Hallandale Beach |
|
|
0.0522 |
|
|
|
|
||
|
Hillsboro Beach |
|
|
0.0120 |
|
|
|
|
||
|
Hollywood |
|
|
0.0522 |
|
|
|
|
||
|
Lauderdale Lakes |
|
|
0.0532 |
|
|
|
|
||
|
|
|
0.0522 |
|
|
|
|
|||
|
Lauderhill |
|
|
0.0522 |
|
|
|
|
||
|
Lazy Lake |
|
|
0.0060 |
|
|
|
|
||
|
Lighthouse Point |
|
|
0.0622 |
|
|
|
|
||
|
Margate |
|
|
0.0532 |
|
|
|
|
||
|
Miramar |
|
|
0.0522 |
|
|
|
|
||
|
North Lauderdale |
|
|
0.0522 |
|
|
|
|
||
|
Oakland Park |
|
|
0.0542 |
|
|
|
|
||
|
Parkland |
|
|
0.0522 |
|
|
|
|
||
|
Pembroke Park |
|
|
0.0522 |
|
|
|
|
||
|
Pembroke Pines |
|
|
0.0542 |
|
|
|
|
||
|
Plantation |
|
|
0.0522 |
|
|
|
|
||
|
Pompano Beach |
|
|
0.0522 |
|
|
|
|
||
|
Sea Ranch Lakes |
|
|
0.0522 |
|
|
|
|
||
|
Southwest Ranches |
|
|
0.0522 |
|
|
|
|
||
|
Sunrise |
|
|
0.0522 |
|
|
|
|
||
|
Tamarac |
|
|
0.0522 |
|
|
|
|
||
|
West Park |
|
|
0.0522 |
|
|
|
|
||
|
Weston |
|
|
0.0522 |
|
|
|
|
||
|
Wilton Manors |
|
|
0.0562 |
|
|
|
|
||
|
CALHOUN |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0264 |
|
|
|
|
||
|
Altha |
|
|
0.0602 |
|
|
|
|
||
|
Blountstown |
|
|
0.0602 |
|
|
|
|
||
|
CHARLOTTE |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0582 |
|
|
|
|
||
|
Punta Gorda |
|
|
0.0582 |
|
|
|
|
||
|
CITRUS |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0224 |
|
|
|
|
||
|
Crystal River |
|
|
0.0522 |
|
|
|
|
||
|
Inverness |
|
|
0.0532 |
|
|
|
|
||
|
|
|
|
|
|
|
||||
|
PAGe totAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 5
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
|
||||
Business name |
|
|
Business partner number |
|
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
|
|
|
|
|
||||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
CLAY |
|
Unincorporated area |
0.0652 |
Green Cove Springs |
0.0582 |
Keystone Heights |
0.0582 |
Orange Park |
0.0582 |
Penney Farms |
0.0582 |
COLLIER |
|
Unincorporated area |
0.0210 |
Everglades City |
0.0390 |
Marco Island |
0.0522 |
Naples |
0.0522 |
COLUMBIA |
|
Unincorporated area |
0.0190 |
Fort White |
0.0120 |
Lake City |
0.0582 |
DESOTO |
|
Unincorporated area |
0.0294 |
Arcadia |
0.0582 |
DIXIE |
|
Unincorporated area |
0.0234 |
Cross City |
0.0300 |
Horseshoe Beach |
0.0670 |
DUVAL |
|
Atlantic Beach |
0.0582 |
Baldwin |
0.0682 |
Jacksonville Beach |
0.0582 |
Jax Duval (City of Jacksonville) |
0.0582 |
Neptune Beach |
0.0582 |
ESCAMBIA |
|
Unincorporated area |
0.0274 |
Century |
0.0300 |
Pensacola |
0.0612 |
FLAGLER |
|
Unincorporated area |
0.0254 |
Beverly Beach |
0.0580 |
Bunnell |
0.0645 |
Flagler Beach |
0.0580 |
Marineland |
0.0110 |
Palm Coast |
0.0592 |
FRANKLIN |
|
Unincorporated area |
0.0150 |
Apalachicola |
0.0420 |
Carrabelle |
0.0642 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 6
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
|||||
Business name |
|
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
GADSDEN |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0264 |
|
|
|
|
||
|
Chattahoochee |
|
|
0.0602 |
|
|
|
|
||
|
Greensboro |
|
|
0.0592 |
|
|
|
|
||
|
Gretna |
|
|
0.0482 |
|
|
|
|
||
|
Havana |
|
|
0.0602 |
|
|
|
|
||
|
Midway |
|
|
0.0450 |
|
|
|
|
||
|
Quincy |
|
|
0.0602 |
|
|
|
|
||
|
GILCHRIST |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0234 |
|
|
|
|
||
|
Bell |
|
|
0.0500 |
|
|
|
|
||
|
Fanning Springs |
|
|
0.0612 |
|
|
|
|
||
|
Trenton |
|
|
0.0572 |
|
|
|
|
||
|
GLADES |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0244 |
|
|
|
|
||
|
Moore Haven |
|
|
0.0180 |
|
|
|
|
||
|
GULF |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0234 |
|
|
|
|
||
|
Port St. Joe |
|
|
0.0572 |
|
|
|
|
||
|
Wewahitchka |
|
|
0.0572 |
|
|
|
|
||
|
HAMILTON |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0090 |
|
|
|
|
||
|
Jasper |
|
|
0.0540 |
|
|
|
|
||
|
Jennings |
|
|
0.0570 |
|
|
|
|
||
|
White Springs |
|
|
0.0560 |
|
|
|
|
||
|
HARDEE |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0184 |
|
|
|
|
||
|
Bowling Green |
|
|
0.0382 |
|
|
|
|
||
|
Wauchula |
|
|
0.0560 |
|
|
|
|
||
|
Zolfo Springs |
|
|
0.0282 |
|
|
|
|
||
|
HENDRY |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0244 |
|
|
|
|
||
|
Clewiston |
|
|
0.0582 |
|
|
|
|
||
|
La Belle |
|
|
0.0482 |
|
|
|
|
||
|
HERNANDO |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0170 |
|
|
|
|
||
|
Brooksville |
|
|
0.0552 |
|
|
|
|
||
|
Weeki Wachee |
|
|
0.0040 |
|
|
|
|
||
|
HIGHLANDS |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0244 |
|
|
|
|
||
|
Avon Park |
|
|
0.0582 |
|
|
|
|
||
|
Lake Placid |
|
|
0.0582 |
|
|
|
|
||
|
Sebring |
|
|
0.0582 |
|
|
|
|
||
|
|
|
|
|
|
|
||||
|
PAGe totAL |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 7
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
||||
Business name |
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
|
|
|
||||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
HILLSBOROUGH |
|
Unincorporated area |
0.0460 |
Plant City |
0.0632 |
Tampa |
0.0582 |
Temple Terrace |
0.0600 |
HOLMES |
|
Unincorporated area |
0.0244 |
Bonifay |
0.0642 |
Esto |
0.0140 |
Noma |
0.0070 |
Ponce De Leon |
0.0330 |
Westville |
0.0150 |
INDIAN RIVER |
|
Unincorporated area |
0.0244 |
Fellsmere |
0.0582 |
Indian River Shores |
0.0582 |
Orchid |
0.0270 |
Sebastian |
0.0582 |
Vero Beach |
0.0572 |
JACKSON |
|
Unincorporated area |
0.0254 |
Alford |
0.0220 |
Bascom |
0.0202 |
Campbellton |
0.0592 |
Cottondale |
0.0592 |
Graceville |
0.0592 |
Grand Ridge |
0.0592 |
Greenwood |
0.0592 |
Jacob City |
0.0592 |
Malone |
0.0592 |
Marianna |
0.0592 |
Sneads |
0.0400 |
JEFFERSON |
|
Unincorporated area |
0.0164 |
Monticello |
0.0500 |
LAFAYETTE |
|
Unincorporated area |
0.0234 |
Mayo |
0.0250 |
LAKE |
|
Unincorporated area |
0.0254 |
Astatula |
0.0500 |
Clermont |
0.0582 |
Eustis |
0.0582 |
Fruitland Park |
0.0582 |
Groveland |
0.0582 |
0.0582 |
|
Lady Lake |
0.0582 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 8
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
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|||||
Business name |
|
|
Business partner number |
|
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|
||||
|
|
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|
|
|
|
|
|
|
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|
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|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
||
|
|
|||||||||
|
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
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|
|
|
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|
|
|
|
|
|
|
LAKE - continued |
|
|
|
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|
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|
||
|
Leesburg |
|
|
0.0582 |
|
|
|
|
||
|
Mascotte |
|
|
0.0582 |
|
|
|
|
||
|
Minneola |
|
|
0.0582 |
|
|
|
|
||
|
Montverde |
|
|
0.0570 |
|
|
|
|
||
|
Mount Dora |
|
|
0.0582 |
|
|
|
|
||
|
Tavares |
|
|
0.0592 |
|
|
|
|
||
|
Umatilla |
|
|
0.0582 |
|
|
|
|
||
|
LEE |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0361 |
|
|
|
|
|
|
Bonita Springs |
|
|
0.0182 |
|
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|
||
|
Cape Coral |
|
|
0.0522 |
|
|
|
|
||
|
Fort Myers |
|
|
0.0522 |
|
|
|
|
||
|
Fort Myers Beach |
|
|
0.0522 |
|
|
|
|
||
|
Sanibel |
|
|
0.0522 |
|
|
|
|
||
|
LEON |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0602 |
|
|
|
|
|
|
Tallahassee |
|
|
0.0690 |
|
|
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|
||
|
LEVY |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0234 |
|
|
|
|
|
|
Bronson |
|
|
0.0300 |
|
|
|
|
||
|
Cedar Key |
|
|
0.0260 |
|
|
|
|
||
|
Chieland |
|
|
0.0572 |
|
|
|
|
||
|
Fanning Springs |
|
|
0.0612 |
|
|
|
|
||
|
Inglis |
|
|
0.0572 |
|
|
|
|
||
|
Otter Creek |
|
|
0.0120 |
|
|
|
|
||
|
Williston |
|
|
0.0572 |
|
|
|
|
||
|
Yankeetown |
|
|
0.0622 |
|
|
|
|
||
|
LIBERTY |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0120 |
|
|
|
|
|
|
Bristol |
|
|
0.0582 |
|
|
|
|
||
|
MADISON |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0264 |
|
|
|
|
|
|
Greenville |
|
|
0.0542 |
|
|
|
|
||
|
Lee |
|
|
0.0602 |
|
|
|
|
||
|
Madison |
|
|
0.0602 |
|
|
|
|
||
|
MANATEE |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
|
0.0214 |
|
|
|
|
|
|
Anna Maria |
|
|
0.0552 |
|
|
|
|
||
|
Bradenton |
|
|
0.0602 |
|
|
|
|
||
|
Bradenton Beach |
|
|
0.0602 |
|
|
|
|
||
|
Holmes Beach |
|
|
0.0552 |
|
|
|
|
||
|
Longboat Key |
|
|
0.0552 |
|
|
|
|
||
Palmetto |
0.0572 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 9
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|||
Business name |
|
|
Business partner number |
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
e. Local tax due |
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
gross receipts tax |
tax and local tax |
|
|
MARION |
|
|
|
|
Unincorporated area |
|
|
0.01735 |
|
Belleview |
|
|
0.0512 |
|
Dunnellon |
|
|
0.0522 |
|
McIntosh |
|
|
0.0130 |
|
Ocala |
|
|
0.0522 |
|
Reddick |
|
|
0.0130 |
|
MARTIN |
|
|
|
|
Unincorporated area |
|
|
0.0214 |
|
Jupiter Island |
|
|
0.0552 |
|
Ocean Breeze Park |
|
|
0.0250 |
|
Sewalls Point |
|
|
0.0342 |
|
Stuart |
|
|
0.0552 |
|
|
|
|
|
|
Unincorporated area |
|
|
0.0572 |
|
Aventura |
|
|
0.0570 |
|
Bal Harbour Village |
|
|
0.0572 |
|
Bay Harbour Islands |
|
|
0.0572 |
|
Biscayne Park |
|
|
0.0572 |
|
Coral Gables |
|
|
0.0572 |
|
Cutler Bay |
|
|
0.0572 |
|
Doral |
|
|
0.0572 |
|
El Portal |
|
|
0.0610 |
|
Florida City |
|
|
0.0592 |
|
Golden Beach |
|
|
0.0262 |
|
Hialeah |
|
|
0.0637 |
|
Hialeah Gardens |
|
|
0.0572 |
|
Homestead |
|
|
0.0592 |
|
Indian Creek Village |
|
|
0.0120 |
|
Islandia |
|
|
0.0050 |
|
Key Biscayne |
|
|
0.0572 |
|
Medley |
|
|
0.0672 |
|
Miami |
|
|
0.0572 |
|
Miami Beach |
|
|
0.0572 |
|
Miami Gardens |
|
|
0.0572 |
|
Miami Lakes |
|
|
0.0572 |
|
Miami Shores Village |
|
|
0.0622 |
|
Miami Springs |
|
|
0.0572 |
|
North Bay Village |
|
|
0.0540 |
|
North Miami |
|
|
0.0572 |
|
North Miami Beach |
|
|
0.0572 |
|
|
|
0.0572 |
|
|
Palmetto Bay |
|
|
0.0572 |
|
Pinecrest |
|
|
0.0602 |
|
South Miami |
|
|
0.0572 |
|
Sunny Isles Beach |
|
|
0.0572 |
|
Surfside |
|
|
0.0572 |
|
PAGe totAL |
|
|
|
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 10
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
|||
Business name |
|
|
Business partner number |
|
|
|
||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
e. Local tax due |
|
|
|
||||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
Sweetwater |
0.0572 |
Virginia Gardens |
0.0572 |
West Miami |
0.0490 |
MONROE |
|
Unincorporated area |
0.0254 |
Islamorada |
0.0612 |
Key Colony Beach |
0.0600 |
Key West |
0.0612 |
Layton |
0.0090 |
Marathon |
0.0612 |
NASSAU |
|
Unincorporated area |
0.0244 |
Callahan |
0.0510 |
Fernandina Beach |
0.0572 |
Hilliard |
0.0582 |
OKALOOSA |
|
Unincorporated area |
0.0230 |
Cinco Bayou |
0.0512 |
Crestview |
0.0522 |
Destin |
0.0522 |
Fort Walton Beach |
0.0562 |
Laurel Hill |
0.0280 |
Mary Esther |
0.0502 |
Niceville |
0.0550 |
Shalimar |
0.0500 |
Valparaiso |
0.0522 |
OKEECHOBEE |
|
Unincorporated area |
0.0140 |
Okeechobee |
0.0570 |
ORANGE |
|
Unincorporated area |
0.0528 |
Apopka |
0.0642 |
Bay Lake |
0.0030 |
Belle Isle |
0.0552 |
Eatonville |
0.0552 |
Edgewood |
0.0552 |
Lake Buena Vista |
0.0030 |
Maitland |
0.0552 |
Oakland |
0.0552 |
Ocoee |
0.0552 |
Orlando |
0.0552 |
Windermere |
0.0552 |
Winter Garden |
0.0552 |
Winter Park |
0.0602 |
OSCEOLA |
|
Unincorporated area |
0.0572 |
Kissimmee |
0.0572 |
St. Cloud |
0.0560 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 11
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
||||
Business name |
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
|
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PALM BEACH |
|
Unincorporated area |
0.0572 |
Atlantis |
0.0510 |
Belle Glade |
0.0512 |
Boca Raton |
0.0542 |
Boynton Beach |
0.0522 |
Briny Breezes |
0.0522 |
Cloud Lake |
0.0232 |
Delray Beach |
0.0522 |
Glen Ridge |
0.0522 |
Golf |
0.0522 |
Greenacres |
0.0644 |
Gulf Stream |
0.0522 |
Haverhill |
0.0260 |
Highland Beach |
0.0522 |
Hypoluxo |
0.0592 |
Juno Beach |
0.0522 |
Jupiter |
0.0522 |
Jupiter Inlet Colony |
0.0000 |
Lake Clarke Shores |
0.0522 |
Lake Park |
0.0532 |
Lake Worth |
0.0522 |
Lantana |
0.0542 |
Loxahatchee Groves |
0.0522 |
Manalapan |
0.0160 |
Mangonia Park |
0.0562 |
North Palm Beach |
0.0522 |
Ocean Ridge |
0.0200 |
Pahokee |
0.0522 |
Palm Beach |
0.0522 |
Palm Beach Gardens |
0.0150 |
Palm Beach Shores |
0.0552 |
Palm Springs |
0.0532 |
Riviera Beach |
0.0522 |
Royal Palm Beach |
0.0522 |
South Bay |
0.0510 |
South Palm Beach |
0.0560 |
Tequesta |
0.0522 |
Wellington |
0.0522 |
West Palm Beach |
0.0542 |
PASCO |
|
Unincorporated area |
0.0244 |
Dade City |
0.0582 |
New Port Richey |
0.0622 |
Port Richey |
0.0570 |
San Antonio |
0.0140 |
St. Leo |
0.0582 |
Zephyrhills |
0.0612 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 12
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
||||
Business name |
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
|
|
|
|
|
||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PINELLAS |
|
Unincorporated area |
0.0582 |
Belleair |
0.0582 |
Belleair Beach |
0.0660 |
Belleair Bluffs |
0.0582 |
Belleair Shore |
0.0300 |
Clearwater |
0.0572 |
Dunedin |
0.0592 |
Gulfport |
0.0672 |
Indian Rocks Beach |
0.0290 |
Indian Shores |
0.0582 |
Kenneth City |
0.0570 |
Largo |
0.0622 |
Madeira Beach |
0.0632 |
North Redington Beach |
0.0572 |
Oldsmar |
0.0642 |
Pinellas Park |
0.0600 |
Redington Beach |
0.0600 |
Redington Shores |
0.0582 |
Safety Harbor |
0.0712 |
Seminole |
0.0582 |
South Pasadena |
0.0632 |
St. Petersburg |
0.0622 |
St. Pete Beach |
0.0630 |
Tarpon Springs |
0.0632 |
Treasure Island |
0.0582 |
POLK |
|
Unincorporated area |
0.0582 |
Auburndale |
0.0582 |
Bartow |
0.0672 |
Davenport |
0.0412 |
Dundee |
0.0632 |
Eagle Lake |
0.0602 |
Fort Meade |
0.0592 |
Frostproof |
0.0592 |
Haines City |
0.0582 |
Highland Park |
0.0060 |
Hillcrest Heights |
0.0170 |
Lake Alfred |
0.0582 |
Lake Hamilton |
0.0432 |
Lake Wales |
0.0582 |
Lakeland |
0.0703 |
Mulberry |
0.0582 |
Polk City |
0.0582 |
Winter Haven |
0.0692 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 13
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
||||
Business name |
|
|
Business partner number |
|
|
|
|||
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
|
|
|
||||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
PUTNAM |
|
Unincorporated area |
0.0244 |
Crescent City |
0.0570 |
Interlachen |
0.0582 |
Palatka |
0.0582 |
Pomona Park |
0.0582 |
Welaka |
0.0582 |
ST. JOHNS |
|
Unincorporated area |
0.0184 |
Hastings |
0.0522 |
Marineland |
0.0040 |
St. Augustine |
0.0522 |
St. Augustine Beach |
0.0522 |
ST. LUCIE |
|
Unincorporated area |
0.0214 |
Fort Pierce |
0.0552 |
Port St. Lucie |
0.0552 |
St. Lucie Village |
0.0190 |
SANTA ROSA |
|
Unincorporated area |
0.0188 |
Gulf Breeze |
0.0455 |
Jay |
0.0160 |
Milton |
0.0612 |
SARASOTA |
|
Unincorporated area |
0.0542 |
Longboat Key |
0.0582 |
North Port |
0.0632 |
Sarasota |
0.0592 |
Venice |
0.0582 |
SEMINOLE |
|
Unincorporated area |
0.0572 |
Altamonte Springs |
0.0654 |
Casselberry |
0.0602 |
Lake Mary |
0.0582 |
Longwood |
0.0612 |
Oviedo |
0.0616 |
Sanford |
0.0760 |
Winter Springs |
0.0652 |
SUMTER |
|
Unincorporated area |
0.0234 |
Bushnell |
0.0562 |
Center Hill |
0.0572 |
Coleman |
0.0572 |
Webster |
0.0572 |
Wildwood |
0.0572 |
PAGe totAL |
|
Complete Columns B, C, and E for all jurisdictions in which you provide or use communications services. Attach Schedule I and all other supporting schedules to the tax return.
R.01/11 Page 14
|
|
Schedule I - State, Gross Receipts, and Local taxes Due |
|
|
|
|||||
Business name |
|
|
|
Business partner number |
|
|
|
|||
|
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|
|
|
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|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
A. Local jurisdiction |
B. taxable sales subject to |
C. taxable sales subject |
D. Local tax rate |
|
e. Local tax due |
|
||
|
|
|
|
|||||||
|
|
|
6.65% state tax and .15% |
to 2.37% gross receipts |
|
|
|
|
|
|
|
|
|
gross receipts tax |
tax and local tax |
|
|
|
|
|
|
|
|
|
|
|
|
|
|
|
||
|
|
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|
|
SUWANNEE |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0244 |
|
|
|
|
||
|
Branford |
|
|
0.0520 |
|
|
|
|
||
|
Live Oak |
|
|
0.0620 |
|
|
|
|
||
|
TAYLOR |
|
|
|
|
|
|
|
|
|
|
Unincorporated area |
|
|
0.0244 |
|
|
|
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Perry |
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UNION |
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Unincorporated area |
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Lake Butler |
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Raiford |
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Worthington Springs |
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VOLUSIA |
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Unincorporated area |
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Daytona Beach |
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Daytona Beach Shores |
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DeBary |
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DeLand |
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Deltona |
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Edgewater |
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Flagler Beach |
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Holly Hill |
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Lake Helen |
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New Smyrna Beach |
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Oak Hill |
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Orange City |
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Ormond Beach |
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Pierson |
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Ponce Inlet |
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Port Orange |
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South Daytona |
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WAKULLA |
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Unincorporated area |
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Sopchoppy |
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St. Marks |
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WALTON |
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Unincorporated area |
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DeFuniak Springs |
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Freeport |
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Paxton |
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WASHINGTON |
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Unincorporated area |
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Caryville |
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0.0572 |
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Chipley |
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Ebro |
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Vernon |
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Wausau |
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0.0572 |
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PAGe totAL |
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GRAND totAL |
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(Carry forward to next page) |
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If you complete Schedule I, then you must also complete Summary of Schedule I. Attach the schedule, summary, and all other supporting schedules to the tax return.
R.01/11 Page 15
Summary of Schedule I - State, Gross Receipts, and Local taxes Due
Business name |
Business partner number |
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F. |
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G. |
h. |
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6.65% State tax and |
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2.37% Gross Receipts tax |
Local tax |
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.15% Gross Receipts tax |
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1. |
taxable sales |
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4. |
taxable sales |
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(Col. B grand |
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(Col. C grand |
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total) |
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total) |
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2. |
State tax rate |
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5. |
Gross receipts |
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(.0665) and |
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tax rate (.0237) |
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gross receipts |
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tax rate (.0015) |
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3. |
State 6.65% |
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6. |
Gross receipts |
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7. Local tax due |
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plus .15% gross |
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tax due (enter |
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(Column e grand |
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receipts tax due |
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this amount on |
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total). (enter |
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(enter this amount |
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Page 1, Line 2) |
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this amount on |
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on Page 1, Line 1) |
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Page 1, Line 3) |
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Complete this form, sign it, and mail it with your
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
The business was closed permanently on ______/______/______ .
Are you a corporation/partnership required to ile communications services tax returns?
FeIN |
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Business partner |
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number |
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Yes
No
The business was sold on ______/______/______ . The new owner information is:
▼
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Name of new owner: |
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Telephone number of new owner: ( |
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Mailing address of new owner: |
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City: |
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County: |
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State: |
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Signature of oficer (required) |
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R.01/11 Page 16
Schedule II -
Business name |
Business partner number |
A. taxable Sales
B. tax Rate
C. Net tax Due
enter this amount on Page 1, Line 4.
.1317
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Schedule III - |
Adjustments |
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Business name |
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Reporting period |
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(Use last day of reporting period in MM / DD / YY format) |
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A. Change in |
B. Rate |
C. Collection |
D. Adjustment |
e. Penalty |
F. Interest |
Reported taxable |
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Allowance |
Amount |
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Sales |
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Adjustment |
(Report credits in parentheses) |
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G. totAL ADJUStMeNtS (Add Columns D, e, and F. enter this amount on Page 1, Line 10)
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Schedule IV - Adjustments |
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(Use last day of reporting period in |
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MM / DD / YY format) |
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State Tax |
Calculation |
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Local Tax |
Calculation |
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Penalty and Interest |
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A. Local Jurisdiction |
B. Change in |
C. Rate |
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D. |
E. Adjustment |
F. Change in |
G. Rate |
H. |
I. Adjustment |
J. Penalty |
K. Interest |
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Reported Taxable |
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Collection |
Amount |
Reported Taxable |
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Collection |
Amount |
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+/– AdjustmentAllowance |
(Report credits in |
Sales |
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(Report credits in |
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parentheses) |
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parentheses) |
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COUNTY: |
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Unincorporated Area: |
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CITY: |
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CITY: |
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Unincorporated Area: |
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CITY: |
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COUNTY: |
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Unincorporated Area: |
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CITY: |
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CITY: |
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CITY: |
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COUNTY: |
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Unincorporated Area: |
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TOTAL |
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L. Change in Reported |
M. Rate |
N. Collection Allowance |
O. Adjustment Amount |
P. Penalty |
Q. Interest |
Gross Receipts |
Taxable Sales |
+/– |
Adjustment |
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(See Instructions) |
(See Instructions) |
(Report credits in parentheses) |
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Calculation |
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R. Net Tax Adjustments |
+ |
S. Penalty |
+ |
T. Interest |
U. Total Adjustments |
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(Add Cols. E, I, and O) |
(Add Cols. J and P) |
(Add Cols. K and Q) |
(Add Cols. R, S, and T. Enter this |
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Penalty and Interest |
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amount on Page 1, Line 10.) |
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Calculation |
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See Instructions for completing |
If you complete Schedule IV, attach |
it to this |
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Schedule. |
the tax return |
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R. 01/11
Page 17
If you complete Schedule V, attach it to the tax return.
See Instructions for completing this Schedule.
R.01/11 Page 18
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Schedule V - Multistate Credits |
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Business name |
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Applied Period |
Local tax |
State tax |
Gross Receipts |
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Credits |
Credits |
Credits |
Satellite |
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A. Local |
B. Beginning Date |
C. ending Date |
D. Multistate |
e. Multistate |
F. Multistate |
G. Multistate |
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Jurisdiction |
(MMDDyyyy) |
(MMDDyyyy) |
Credits |
Credits |
Credits |
Credits |
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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
R.01/11 Page 19
General Information and Instructions
The form and instructions have been updated to relect changes made in 2010 as follows:
The state rate decreased from 6.8 to 6.65 percent and an additional gross receipts tax of .15 percent was added. However, providers must still report a combined rate of 6.8 percent in Column B on Schedule I regardless of how customers are billed. For more information, see the Instructions for Schedule I, Column B.
exemptions
Transactions exempt from the tax include:
•Sales for resale.
•Sales to federal government agencies.
•Sales to state, local, and municipal governments.
•Sales to religious and educational organizations, and homes for the aged that are currently exempt from federal income tax under sec- tion 501(c)(3) of the Internal Revenue Code.
•Sales to holders of a direct pay permit for communications services.
The reporting requirements for bad debts have changed. For more information, see the Instructions for Schedule I and Schedule IV, “Who must complete this schedule?”
What is the communications services tax?
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.
tax Rates
The rate for the state portion is 6.65 percent (.0665). The total rate for the gross receipts portion is 2.52 percent (.0252), which is composed of .15 percent (.0015) and 2.37 percent (.0237). The rate for
Services subject to tax
Examples of services subject to the tax include:
•Local, long distance, and toll telephone
•Voice over Internet Protocol (VoIP) telephone
•Cable television
•
•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
Services not subject to tax
Examples of services not subject to the tax include:
•Information services (these services may include electronic publishing,
•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 and nontaxable services are bundled together and sold as a package for one sale price, the entire charge becomes subject to tax. However, if the nontaxable service is Internet access service and that charge can be reasonably identiied in your books and records kept in the regular course of business, you are not required to collect tax on the portion of the bundled charge identiied as Internet access service.
Partial exemption for residential service
Communications services sold to a residential household are exempt from the 6.65 percent state portion and the .15 percent gross receipts portion of the tax. Residential service is subject to the 2.37 percent gross receipts tax and local tax. This partial exemption does not apply to the sale of mobile communications service, cable service,
Who must ile a return?
All registered dealers of communications services must ile a Florida Communications Services Tax Return (Form
When is the return due and payable?
Returns and payments are due on the 1st and late after the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your return must be post- marked or hand delivered on the irst business day following the 20th.
Electronic payments must be initiated no later than 5:00 p.m. Eastern time on the last business day before the 20th. Electronic returns must have an electronic date stamp on or before the 20th.
Penalty for late payments
A 10 percent penalty is due for each
Late payments include additional tax due as a result of changes in situsing of previously reported sales from a local jurisdiction with a lower tax rate to a local jurisdiction with a higher tax rate, if the provider has not used an address database that meets the requirements of section 202.22, F.S.
Days Late |
Rate |
10% |
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20% |
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30% |
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40% |
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over 120 |
50% |
Interest on late payments
Interest is due on late payments and is accrued from the date tax is
late until it is paid. A loating 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 s. 213.235, F.S. To obtain interest rates:
•Visit the Department’s Internet site at www.mylorida.com/dor
•Call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at
Selling or closing your business
If your business has been sold, merged, or has ceased operations, please complete the Closing or Sale of Business or Change of Legal Entity form (Page 15).
Changing your business address or name
If your business address or name has changed, please write the change(s) in the spaces provided on the payment coupon (Page 1). You may also submit changes online at: www.mylorida.com/dor.
Where to send payments and returns
Make check payable to and send with return to:
FLORIDA DEPARTMENT OF REVENUE PO BOX 6520
TALLAHASSEE FL
File online via our Internet site at www.mylorida.com/dor
how can I get more information?
If you have questions about this form or the iling requirements for this tax, contact Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at
Completing the Return
Business partner number - This is a unique identiier assigned by the Department when you register. The business partner number appears on your Communications Services Tax Certiicate of Registration (DR- 700014). Please be sure that this number is recorded on the return and all schedules before submission.
Rounding rule - All dollar amounts should be rounded up to the nearest hundredth (.01).
Proper collection of tax - “Tax due” is not a straight percentage calculation using the “Taxable sales” columns of Schedule I. The tax rates are preprinted on the schedule as a convenience, but the amount of tax entered in the “tax due” columns should never be less than the actual amount of tax charged.
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. Florida law imposes a $5,000 penalty if you fail to report and identify local communications services tax on the appropriate return schedule. Failure to include Schedule I or the use of an unapproved alternative format for Schedule I (such as a spreadsheet) will result in this penalty.
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 will delay the processing of the return and/or any refund that may be associated with the return.
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
Line 1 - tax due on sales subject to 6.65 percent state and .15 percent gross receipts portions of communications services tax. Enter the amount from Summary of Schedule I, Column F, Line 3
(Page 15).
R. 01/11
Page 20
Line 2 - tax due on sales subject to 2.37 percent gross receipts portion of 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 local portion of communications services tax. Enter the amount from Summary of
Schedule I, Column H, Line 7 (Page 15).
Line 4 - tax due for
Line 5 - total communications services tax. Add Lines 1 through 4 and enter the result.
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 iling period. Multiply the collection allowance rate by the amount on Line 5 and enter the result.
Determining the collection allowance:
•Only timely iled returns with payments are entitled to a collection allowance.
•If you submit a timely iled return and payment and use the DOR database, a database certiied by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S., to situs customers you may apply a
.75 percent (.0075) collection allowance.
•
•If you ile a timely return and payment and do not use the DOR database, a database certiied by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S., you must apply a .25 percent (.0025) collection allowance.
•Direct pay permit holders do not receive a collection allowance on amounts accrued but not collected from customers.
Line 7 - Net communications services tax due. Subtract Line 6 from Line 5 and enter the result.
Line 8 - Penalty. A 10 percent penalty is due for each
Line 9 - Interest. Interest is due on late payments, from the date tax is late until paid. A loating 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.
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. Enclose a check for the amount due 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 permit holders, and mobile communications providers, must complete this schedule and send it with the tax return.
Important Notes about Schedule I:
•This Schedule must not contain any negative numbers.
•Eligible bad debt credits may be netted on this Schedule; however, the result must not be less than zero.
•This Schedule must not be used to report other credits or adjustments. Use Schedule IV to report other credits, make adjustments to prior periods, and take credit for tax paid on services that are resold.
Note on bad debts: Communications services providers may report credits for bad debts by netting the credit directly against communications services tax due on Schedule I, or may report credits for bad debts on Schedule IV. Providers using Schedule I may use a proportional allocation method based on current gross sales or other reasonable allocation method approved by the Department to determine the amount of bad debt attributable to the state or local jurisdiction. 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. Regardless of the method used to report bad debt credits, providers must keep records to support all credit amounts reported.
Schedule I, Columns A through e (Pages
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 6.65 percent state tax and
.15 percent gross receipts tax. Enter total sales of all taxable communications services and/or all purchases subject to tax under a direct pay permit.
Note: Communications services sold to a residential household are exempt from the 6.65 percent state portion and the .15 percent gross receipts portions of the tax. This exemption does not apply to the sale of mobile communications service, cable service,
Column C - taxable sales subject to 2.37 percent gross receipts and local taxes. Enter total sales of all taxable communications services and/or all purchases subject to tax under a direct pay permit.
Column D - Local tax rates. A list of local rates by jurisdiction is preprinted. Note: Local rates can change. You may verify current rates
at www.mylorida.com/dor/taxes/cst.html.
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.
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Summary of Schedule I, Columns
Column F - 6.65 percent state tax and .15 percent gross receipts tax.
Line 1 - taxable sales. Enter the grand total from Schedule I, Column B.
Line 2 - State tax rate (.0665) and gross receipts tax rate (.0015). The state tax rate of .068 is preprinted. This rate is comprised of both the 6.65 percent state portion and the .15 percent gross receipts portion.
Line 3 - State tax due. Enter the total 6.65 percent state tax plus the .15 percent gross receipts tax collected and/or accrued for sales reported on Summary of Schedule I, Column F, Line 1. Also enter the
amount on Page 1, Line 1.
Column G - 2.37 percent 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.
Line 6 - Gross receipts tax due. Enter the gross receipts tax collected and/or accrued for sales reported on Summary of Schedule I, Column G, Line 4. Also enter the amount on Page 1, Line 2.
Column h - Local tax.
Line 7 - Local tax due. Enter the grand total from Schedule I, Column E. Also enter the amount on Page 1, Line 3.
Schedule II
Who must complete this schedule?
Important Notes about Schedule II:
•This Schedule must not contain any negative numbers.
•Eligible bad debt credits may be netted on this Schedule; however, the result must not be less than zero.
•This Schedule must not be used to report other credits or adjustments. Use Schedule III to report other credits, make adjustments to prior periods, and take credit for tax paid on services that are resold.
Note on bad debts:
a proportional allocation method based on current gross sales or other reasonable allocation method approved by the Department to determine the amount of bad debt. 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. Regardless of the method used to report bad debt credits, providers must keep records to support all credit amounts reported.
Column A - taxable sales. Enter total taxable sales of
Column B - tax rate. The
.1317 is preprinted.
Column C - Net tax due. Enter the total communications services tax collected and/or accrued for taxable sales reported on Schedule II, Column A. Also enter the amount on Page 1, Line 4.
Schedule III
Services Adjustments
Who must complete this schedule?
Important notes about Schedule III:
•Complete a separate Schedule III for each applied period that you are adjusting.
•Make photocopies of Schedule III as needed.
•The amount of credit claimed on Schedule III cannot exceed the amount of tax reported on Schedule II. If the credit claimed is greater than the tax collected, report the additional amount on a subsequent return.
Note on bad debts: Providers may choose to report bad debt credits on Schedule III instead of netting them on Schedule II. 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. Providers must keep records to support all credit amounts reported.
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. Report negative amounts in parentheses (amount).
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. Report negative amounts in parentheses (amount).
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 in Column G and on Page 1, Line 10.
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Schedule IV
Adjustments
Who must complete this schedule?
Communications services providers (except
•Report corrections or adjustments to previous reporting periods. 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.
•Report adjustments in taxable sales due to credits.
•Take credit for tax paid to a vendor on services that have been resold.
Important notes about Schedule IV:
•Complete a separate Schedule IV for each applied period that you are adjusting.
•Make photocopies of Schedule IV as needed.
•The amount of credit claimed on Schedule IV cannot exceed the amount of tax reported on Schedule I. If the credit claimed is greater than the tax collected, report the additional amount on a subsequent return.
Note on bad debts: Providers may choose to report bad debt credits on Schedule IV instead of netting them on Schedule I. 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. Providers must keep records to support all credit amounts reported.
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. Report negative amounts in parentheses (amount).
Column C - Rate. Enter the 6.8 percent state rate. Note: For reporting periods after July 2010, the 6.8 percent state rate is a combination of the 6.65 percent state portion and the .15 percent gross receipts portion.
Column D - Collection allowance adjustment. Collection allowance adjustments for state tax are required for transactions that result in a decrease in taxable sales for a prior applied period. If the original iling was not eligible for a collection allowance, or if this schedule is being used to report an increase in taxable sales for a prior applied period or a change in jurisdiction only (no change in taxable sales), this section does not apply. Enter 0 (zero) in Column D.
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 you are using the DOR database, a database certiied 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 you are not using the DOR database, a database certiied 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.
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 debts. Report negative amounts in parentheses (amount).
When changes in taxable sales are due to situsing or reporting errors and tax has not been refunded to the customer, use the following calculations to determine the change in taxable sales.
If you are using the DoR database, a database certiied by DoR, or a ZIP+4 database in compliance with s. 202.22, F.S., adjustments to taxable sales should be made by reallocating the original local tax due amount reported in the wrong jurisdiction to the correct jurisdiction.
The tax should be reallocated regardless of the tax rate originally used or the tax rate of the correct jurisdiction. Taxable sales amounts should be calculated by dividing the tax amount by the tax rate for each affected jurisdiction.
example 1: $1,113.09 in local tax due was originally reported in Jurisdiction A (tax rate 1.10%), but should have been reported in Jurisdiction B (tax rate 2.10%). Calculate the change (decrease) in taxable sales for Jurisdiction A by dividing the tax due originally reported in Jurisdiction A by its current tax rate. (EX: $1,113.09 divided by .0110
=$101,190.00). Report the decrease in parentheses. Calculate the change (increase) in taxable sales to Jurisdiction B by dividing the tax due originally reported in Jurisdiction A by the current tax rate for Jurisdiction B. (EX: $1,113.09 divided by .0210 = $53,004.29).
example 2: $1,113.09 in local tax due was originally reported in Jurisdiction B (tax rate 2.10%), but should have been reported in Jurisdiction A (tax rate 1.10%). Calculate the change (decrease) in taxable sales for Jurisdiction B by dividing the tax due originally reported in Jurisdiction B by its current tax rate. (EX: $1,113.09 divided by .0210 = $53,004.29). Report the decrease in parentheses. Calculate the change (increase) in taxable sales to Jurisdiction A by dividing the tax due originally reported in Jurisdiction B by the current tax rate for Jurisdiction A. (EX: $1,113.09 divided by .0110 = $101,190.00).
If you are using a database that does not meet the requirements of section 202.22, F.S., you should identify the taxable sales and local tax due amounts to be reallocated, the tax rates for the jurisdictions where the tax was originally reported (incorrect jurisdiction), and where the tax should be reported (correct jurisdiction).
If the correct jurisdiction has a higher tax rate, the original taxable sales amount will be used to claim a credit in the incorrect jurisdiction. This same taxable sales amount will be used in the correct jurisdiction to calculate tax due. When multiplied by the tax rates, a higher local tax due amount in the correct jurisdiction will result. Note that additional local tax resulting from the transfer to a jurisdiction with a higher tax rate will be due, along with penalty and interest. See “Penalty and Interest Calculation.”
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example 3: $101,190.00 in taxable sales was originally reported in Jurisdiction A (tax rate 1.10%) but should have been reported in Jurisdiction B (tax rate 2.10%). Report the change (decrease) in taxable sales ($101,190.00) in Jurisdiction A and the tax rate (1.10%) in the appropriate columns. Report the decrease in parentheses. Report the change (increase) in taxable sales ($101,190.00) in Jurisdiction B and the tax rate (2.10%) in the appropriate columns. The additional tax will be due, along with penalty and interest.
If the rate of the correct jurisdiction is the same as or lower than the original (incorrect) jurisdiction, the tax due amount reported should be used to claim a credit in the original (incorrect) jurisdiction and this same tax due amount reported in the correct jurisdiction. Taxable sales amounts should be calculated by dividing the tax amount by the tax rate for each affected jurisdiction. When tax is transferred to a jurisdiction with a lower rate, calculated taxable sales will not match actual sales to customers but will provide the information needed to correct the allocation of tax reported.
example 4: $1,113.09 in local tax due was originally reported in Jurisdiction B (tax rate 2.10%), but should have been reported in Jurisdiction A (tax rate 1.10%). Calculate the change (decrease) in taxable sales for Jurisdiction B by dividing the tax due originally reported in Jurisdiction B by its current tax rate. (EX: $1,113.09 divided by .0210 = $53,004.29). Report the decrease in parentheses. Calculate the change (increase) in taxable sales to Jurisdiction A by dividing the tax due originally reported in Jurisdiction B by the current tax rate for Jurisdiction A. (EX: $1,113.09 divided by .0110 = $101,190.00).
Column G - Rate. Enter the appropriate local rate for the applied period 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. If the original iling 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.
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 (i.e., no additional collection allowance will be granted on additional tax due as a result of the transfer).
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 you are using the DOR database, a database certiied 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 you are not using the DOR database, a database certiied 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. Report negative amounts in parentheses (amount).
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). If you are using the DOR database, a database certiied by DOR, or a ZIP+4 database in compliance with s. 202.22, F.S., you will be held harmless for tax, penalty, and interest that would have accrued otherwise as a result of the additional tax due on transfers between jurisdictions. If you do not use a database as speciied in the previous sentence you will not be held harmless and the additional tax due from the transfer to the jurisdiction with the higher tax rate will be due, along with penalty and interest.
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.
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. Report negative amounts in parentheses (amount).
Column M - Rate. Enter the 2.37 percent 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 original iling 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 N.
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 N.
•If you are using the DOR database, a database certiied 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 you are not using the DOR database, a database certiied 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 o - Adjustment amount. Subtract Column N from the tax accrued on the transactions reported in Column L and enter the result. Report negative amounts in parentheses (amount).
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. Report negative amounts in parentheses
(amount).
Column S - Penalty. Add the totals of Columns J and P and enter the result.
Column t - Interest. Add the totals of Columns K and Q and enter the result.
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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. Report negative amounts in parentheses (amount).
Schedule V
Multistate Credits
Who may complete this schedule?
Upon proof that you have paid a communications services tax legally imposed on a provider by another state or local jurisdiction, you may take a credit against the Florida communications services tax imposed on the provider for the same services not to exceed your Florida tax liability in the relevant local jurisdiction for the current iling period. Any credit amount exceeding the current month’s tax liability must be claimed on a subsequent return. Complete Columns A through
F.
Note: Proof of communications services tax legally imposed on the provider by another state must be submitted at the time the credit is claimed. Copies of supporting documents must be included with your return or faxed to
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 iling 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. Report negative amounts in parentheses (amount).
State tax Credits
Column e - Multistate credits. Enter the amount of the eligible multistate credits in each county. Report negative amounts in parentheses (amount).
Gross Receipts Credits
Column F - Multistate credits. Enter the amount of the eligible multistate credit. Report negative amounts in parentheses (amount).
Column G - Multistate credits. Enter the amount of the eligible multistate credit. Report negative amounts in parentheses (amount).
Column h - total credits. Add the totals of Columns D through G and enter the result in Column H and on Page 1, Line 11.