Form Dr-18 - Application For Amusement Machine Certificate - 2001

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DR-18
R. 06/01
Application for Amusement Machine Certificate
General Information and Instructions
A COIN-OPERATED AMUSEMENT MACHINE is any
WHERE DO I FILE THIS APPLICATION AND REQUIRED
machine operated by coin, slug, token, coupon, or similar
FEE? The Application for Amusement Machine Certificate
device for the purpose of entertainment or amusement.
(Form DR-18) along with the required $30 per machine fee
Amusement machines include but are not limited to: coin-
may be mailed to: Application for Amusement Machine
operated radio and televisions, telescopes, pinball machines,
Certificate (DR-18), Florida Department of Revenue, 5050
music machines, juke boxes, mechanical rides, video games,
West Tennessee Street, Tallahassee, Florida 32399-0100, or
and all other similar amusement devices.
may be hand-delivered to the DOR service center closest to
you (see the listing on the back page of these instructions).
CERTIFICATE REQUIRED TO BE DISPLAYED. Any sales
tax dealer that is registered or is required to be registered,
WHAT IF I WANT TO OPERATE MORE MACHINES THAN
who is an "operator" of coin-operated amusement machines
ARE LISTED ON AN AMUSEMENT MACHINE
which are operated in Florida, must apply for a certificate.
CERTIFICATE? The certificate authorizes the "operator" to
Every physical location where coin-operated amusement
operate a specified maximum number of amusement
machines are in operation must display a certificate
machines on a premise. If you wish to operate more than the
authorizing the operation of a specified number of machines.
number listed on the certificate, you must apply to the
Department for a new certificate. The charge is $30 multiplied
OPERATOR IS REQUIRED TO PURCHASE CERTIFICATE
by the number of additional machines you wish to add to your
Business Proprietor - The business proprietor shall be
operation at that location.
deemed to be the lessee and operator of the machines,
unless otherwise provided in a written agreement between the
HOW DO I CALCULATE, REPORT, AND REMIT THE TAX
business proprietor and the machine owner. As "operator,"
FOR USE OF AMUSEMENT MACHINE(S)? The tax rate is
the business proprietor is responsible for suitable record
4% and is calculated by dividing the gross receipts for the
keeping and is liable for the tax on machine receipts (4%,
applicable reporting period by a divisor to compute gross
4.5%, 5%, or 5.5% depending on discretionary surtax per
taxable sales and then subtracting gross taxable sales from
county); the annual $30 per machine certificate fee; and the
gross receipts to arrive at the amount of tax due. The divisor
tax paid on the lease of each machine (6%, 6.5%, 7%, or
is equal to 1.04, 1.045, 1.050, or 1.055 depending on the
7.5% depending on discretionary surtax per county).
discretionary surtax per county. The tax due is included on
line E., "Vending/Amusement", and is separately reported
However, if there is a written agreement, it is suggested that it
on line 24 on the back of the Sales and Use Tax Return
designate:
(Form DR-15).
Who is responsible for record keeping and remitting the
EXAMPLE
tax on machine receipts;
STEP 1:
Who is the "operator" (this person is responsible for
gross receipts / divisor = gross taxable sales
paying the certificate fee); and
$500 / 1.04 = $480.77
Whether the arrangement is a lease of tangible personal
property or a lease of real property.
STEP 2:
gross receipts - gross taxable sales = tax amount due
Machine Owner - If a person who owns amusement
$500 - 480.77 = $19.23
machines is also the proprietor of the business where the
machines are operated, such person is deemed to be the
"operator," and is responsible for suitable record keeping and
WHAT IS THE TAX RATE ON LEASE PAYMENTS AND
is liable for the tax on machine receipts (4%, 4.5%, 5%, or
TAXABLE MACHINE PURCHASES, PARTS AND REPAIRS,
5.5% depending on discretionary surtax per county); the
AND HOW IS IT REPORTED? The 6%, 6.5%, 7%, or 7.5%
annual $30 per machine certificate fee; and the tax on
tax amount (depending on discretionary surtax per county)
machine purchases, parts and repairs (6%, 6.5%, 7%, or
collected by the lessor from the lessee on the lease of
7.5% depending on discretionary surtax per county).
amusement machines or real property shall be reported on
line A of the Sales and Use Tax Return (Form DR-15). If the
HOW IS THE CERTIFICATE FEE CALCULATED? The
lessor does not collect the tax, the lessee must accrue and
annual certificate fee is $30 per machine and is based on the
report the tax on line B on Form DR-15.
maximum number of machines operated at a location.
Certificates are valid for the period July 1 to June 30 each
If the machine owner does not lease the amusement
year. The annual fee is non-refundable and will not be
machines, then the machine owner shall pay 6% to 7.5% tax
prorated based on the time of year the certificate is
(depending on discretionary surtax per county) to his/her
purchased.
vendor on the purchase of the machine, repairs, and machine
parts. If the vendor does not collect the tax, the machine
owner must accrue and report the tax on line B of the DR-15.

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