Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations (Page 3 of 3) in pdf

Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations Page 3

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the option of

buying software from a software vendor. For more information on electronic filing and payment

options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds

transfer (EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments

no later than 5:00 p.m., ET, on the business day before the 20th.

Penalty and Interest

Penalty - If you file your return or pay tax late, a late penalty of 10 percent of the amount of tax

owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is

due. Penalty will also be charged if your return is incomplete.

Interest - A floating rate of interest applies to underpayments and late payments of tax. Current

and prior period interest rates are posted on our website.

Reference Material

Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes,

opinions, court cases, and publications. Search the library for Rule12A-1.061, Florida

Administrative Code, Rentals, Leases, and Licenses to Use Transient Accommodations.

Brochures – Download these brochures from our “Forms and Publications” page:

•

Sales and Use Tax on Commercial Real Property Rentals (GT-800016)

•

Sales and Use Tax on Tangible Personal Property Rentals (GT-800038)

•

Taxation of Mobile Homes in Florida (GT-800047)

Information, forms, and tutorials are available on our website:

To speak with a Department representative, call Taxpayer Services

at 800-352-3671, Monday through Friday, excluding holidays.

For written replies to tax questions, write:

Taxpayer Services MS 3-2000

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0112

To find a taxpayer service center near you, go to: /Pages/contact.aspx

Get the Latest Tax Information

Subscribe to our tax publications to receive due date reminders or an email when we post:

•

Tax Information Publications (TIPs).

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Proposed rules, notices of rule development workshops, and more.

Go to:

Florida Department of Revenue, Sales and Use Tax on Rental of Living or Sleeping Accommodations, Page 3

Florida Sales And Use Tax On Rental Of Living Or Sleeping Accommodations Page 3