Form Dr 18 - Application For Amusement Machine Certificate printable pdf download

DR-18

R. 02/00

Application for Amusement Machine Certificate

General Information and Instructions

A COIN-OPERATED AMUSEMENT MACHINE is any machine

WHERE DO I FILE THIS APPLICATION AND REQUIRED

operated by coin, slug, token, coupon, or similar device for the

FEE? The Application for Amusement Machine Certificate

purpose of entertainment or amusement. Amusement ma-

(Form DR-18) along with the required $30 per machine fee may

chines include but are not limited to, coin-operated radio and

be mailed to: Application for Amusement Machine Certificate

televisions, telescopes, pinball machines, music machines, juke

(DR-18), Florida Department of Revenue, 5050 West Tennes-

boxes, mechanical rides, video games, and all other similar

see Street, Tallahassee, Florida 32399-0100, or may be hand-

amusement devices.

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, who is

WHAT IF I WANT TO OPERATE MORE MACHINES THAN

an "operator" of coin-operated amusement machines which are

ARE LISTED ON AN AMUSEMENT MACHINE CERTIFI-

operated in Florida must apply for a certificate. Effective July 1,

CATE? The certificate authorizes the "operator" to operate a

1995, every physical location where coin-operated amusement

specified maximum number of amusement machines on a

machines are in operation, must display a certificate authorizing

premise. If you wish to operate more than the number listed on

the operation of a specified number of machines.

the certificate, you must apply to the Department for a new

certificate. The charge is $30 multiplied by the number of

OPERATOR IS REQUIRED TO PURCHASE CERTIFICATE

additional machines you wish to add to your operation at that

Business Proprietor - The business proprietor shall be

location.

deemed to be the lessee and operator of the machines, unless

otherwise provided in a written agreement between the busi-

HOW DO I CALCULATE, REPORT AND REMIT THE TAX

ness proprietor and the machine owner. As "operator," the

FOR USE OF AMUSEMENT MACHINE(S)? Effective January

business proprietor is responsible for suitable record keeping

1, 1995, the tax rate is 4% and is calculated by dividing the

and is liable for the tax on machine receipts (4%, 4.5%, 5% or

gross receipts for the applicable reporting period by a divisor to

5.5% depending on discretionary surtax per county), the annual

compute gross taxable sales, and then subtracting gross

$30 per machine certificate fee, and the tax paid on the lease of

taxable sales from gross receipts to arrive at the amount of tax

the machine(s), (6%, 6.5%, 7% or 7.5% depending on discre-

due. The divisor is equal to 1.04, 1.045, 1.050 or 1.055 de-

tionary surtax per county).

pending on the discretionary surtax per county. The tax due is

included on line E., "Vending/Amusement", and is sepa-

However, if there is a written agreement, it is suggested that it

rately reported on line 24 on the back of the Sales and Use

designate:

Tax Return (Form DR-15).

EXAMPLE

•

who is responsible for record keeping and remitting

the tax on machine receipts;

STEP 1: gross receipts / divisor = gross taxable sales

•

who is the "operator" (this person is responsible for

paying the certificate fee); and

$500 / 1.04 = $480.77

•

whether the arrangement is a lease of tangible

STEP 2:

personal property or a lease of real property.

gross receipts - gross taxable sales = tax amount due

Machine Owner - If a person who owns amusement machines

$500 - 480.77 = $19.23

is also the proprietor of the business where the machines are

operated, such person is deemed to be the "operator," and is

WHAT IS THE TAX RATE ON LEASE PAYMENTS AND

responsible for suitable record keeping and is liable for the tax

TAXABLE MACHINE PURCHASES, PARTS AND REPAIRS,

on machine receipts (4%, 4.5%, 5% or 5.5% depending on

AND HOW IS IT REPORTED? The 6%, 6.5%, 7% or 7.5% tax

discretionary surtax per county), the annual $30 per machine

amount (depending on discretionary surtax per county)collected

certificate fee, and the tax on machine purchases, parts and

by the lessor from the lessee on the lease of amusement

repairs (6%, 6.5%, 7% or 7.5% depending on discretionary

machines or real property shall be reported on line A on the

surtax per county).

Sales and Use Tax Return (Form DR-15). If the lessor does not

collect the tax, the lessee must accrue and report the tax on

HOW IS THE CERTIFICATE FEE CALCULATED? The annual

line B on Form DR-15.

certificate fee is $30 per machine and is based on the maxi-

mum number of machines operated at a location. Certificates

If the machine owner does not lease the amusement machines,

are valid for the period July 1 to June 30, each year. The

then the machine owner shall pay 6-7.5% tax (depending on

annual fee is non-refundable and will not be prorated

discretionary surtax per county) to his/her vendor on the

based on the time of year the certificate is purchased.

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 on the DR-15.

Form Dr 18 - Application For Amusement Machine Certificate

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