Form Dr-15con - Consolidated Summary Sales And Use Tax Return - 2010 Page 2

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Proper Collection of Tax: Florida’s general sales tax rate is 6 percent; however, there is an established “bracket system” for
calculating the tax due when any part of each total taxable sale is less than a whole dollar amount. Other rates may also apply. See
instructions.
Discretionary Sales Surtax: Most counties levy a discretionary sales surtax on most transactions subject to sales and use tax. These
taxes are distributed to local governments throughout the state. The amount of money distributed is based on how you complete
your tax return, especially the lines on the back of the return. Dealers should impose discretionary sales surtax on taxable sales when
delivery or use occurs in a county that imposes surtax. For your convenience, Form DR-15DSS is enclosed. This form provides you
with each county’s discretionary sales surtax rate(s).
Fraud Penalties: There are specific penalties imposed for fraud, fraudulent claim of exemption, failure to collect and pay over, or
an attempt to evade or defeat the sales tax. Please see the instructions for detailed information regarding the penalties, fines, and
punishments for certain sales tax offenses.
Under penalties of perjury, I declare that I have read this return and the facts stated in it are true (sections 92.525(2), 212.12, and 837.06, Florida Statutes).
Signature of Taxpayer
Date
Signature of Preparer
Date
( ___________ ) ____________________________________________
( ___________ ) ____________________________________________
Telephone Number
Telephone Number
Discretionary Sales Surtax
( Lines 15(a) through 15(d) )
15(a). Exempt Amount of Items Over $5,000 (included in Column 3) ............................................................................................ 15(a).
_________________________________
15(b). Other Taxable Amounts NOT Subject to Surtax (included in Column 3) .............................................................................. 15(b).
_________________________________
15(c). Amounts Subject to Surtax at a Rate Different Than Your County Surtax Rate (included in Column 3) .............................. 15(c).
_________________________________
15(d). Total Amount of Discretionary Sales Surtax Collected (included in Column 4)............................................................... 15(d).
_________________________________
16.
Total Enterprise Zone Jobs Credits (included in Line 6) ........................................................................................................ 16.
_________________________________
17.
Taxable Sales/Untaxed Purchases of Electric Power or Energy — 7% Rate (included in Line A) ......................................... 17.
_________________________________
18.
Taxable Sales/Untaxed Purchases of Dyed Diesel Fuel — 6% Rate (included in Line A) ....................................................... 18.
_________________________________
19.
Taxable Sales from Amusement Machines (included in Line A) ............................................................................................ 19.
_________________________________
20.
Rural and/or Urban High Crime Area Job Tax Credits .............................................................................................................. 20.
_________________________________
21.
Other Authorized Credits .......................................................................................................................................................... 21.
_________________________________

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