Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) (Page 4 of 7) in pdf

Line 7 - Net communications services tax due. Subtract

Column B - Taxable sales subject to state tax. Enter total

Line 6 from Line 5 and enter the result here.

sales of all taxable communications services and/or all

purchases subject to the state tax under a direct pay

Line 8 - Penalty. A 10 percent (.10) penalty is due for each

permit. The following are examples of exempt sales

30-day period, or fraction thereof, that your return or

transactions, for state tax calculation purposes.

payment is late. The maximum penalty is 50 percent of the

Sales to:

amount due. Multiply Line 5 by the applicable penalty

• Residential customers, except for sales of mobile

percentage and enter the result here.

communications services and cable services.

• Federal government agencies.

Line 9 - Interest. Interest is due on late payments, from the

• State, local, and municipal governments.

date tax is due until paid. A floating rate of interest applies

• Religious and educational organizations exempt from

to underpayments and late payments of tax. The rate is

federal income tax under section 501(c)(3) of the Internal

updated January 1 and July 1 of each year by using the

Revenue Code.

formula established in section 213.235, F.S. See “Interest

on late payments” on Page 19 for more information.

Column C - Taxable sales subject to local taxes. Enter

Multiply Line 5 by the applicable interest rate and enter the

total sales of all taxable communications services and/or all

result here.

purchases subject to the local tax under a direct pay permit.

The following are examples of exempt sales transactions,

Line 10 - Adjustments. Enter the Total Adjustments from

for local tax calculation purposes.

Schedule III, Column G (Page 16) and/or the Total

Sales to:

Adjustments from Schedule IV, Column U (Page 17). Enter

• Federal government agencies.

negative numbers in parentheses (amount) .

• State, local, and municipal governments.

• Religious and educational organizations exempt from

Line 11 - Multistate credits. Enter the Total Credits from

federal income tax under section 501(c)(3) of the Internal

Schedule V, Column H (Page 18).

Revenue Code.

Line 12 - Amount due with return. Add lines 7 through 9,

Column D - Local tax rates. A list of local rates by

add or subtract Line 10, subtract Line 11 and enter the

jurisdiction is preprinted here. Note: Local rates can and do

result here. Enclose a check for this amount, payable to the

change frequently. You may verify current rates at

Florida Department of Revenue.

Signature. The return must be signed by a person who is

Column E - Local tax due. Enter the total local tax collected

authorized to sign on behalf of the provider. Failure to

and/or accrued for taxable transactions reported in

include an authorized signature on Page 1 of the return

Column C, on the line corresponding to the appropriate

will delay the processing of the return and/or any

local jurisdiction.

refund that may be associated with the return.

Summary of Schedule I, Columns F-H (Page 15)

Schedule I

Column F - State tax.

State, Gross Receipts,

Line 1 - Taxable sales. Enter the grand total from Schedule I,

and Local Taxes Due

Column B.

Line 2 - State tax rate. The state tax rate of .068 is

preprinted here.

Who must complete this schedule?

Line 3 - State tax due. Enter the total state tax collected and/

Communications services providers, including cable service

or accrued for sales reported on Summary of Schedule I,

providers, direct pay certificate holders, and mobile

Column F, Line 1 here and on Page 1, Line 1 of the return.

communications providers, must complete this schedule and

sent it with the tax return. This schedule may not be used to

Column G - Gross receipts tax.

report adjustments; deductions entered on Schedule I will not

Line 4 - Taxable sales. Enter the grand total from Schedule I,

be accepted. Use Schedule IV to report bad debts and

Column C.

adjustments to prior periods.

Line 5 - Gross receipts tax rate. The gross receipts tax rate

of .0237 is preprinted here.

Direct-to-home satellite service providers must complete

Line 6 - Gross receipts tax due. Enter the total gross

Schedule II.

receipts tax collected and/or accrued for sales reported on

Summary of Schedule I, Column G, Line 4 here and on

Schedule I, Columns A through E (Pages 3-14)

Page 1, Line 2 of the return.

Column A - Local jurisdiction. You must report the amount

Column H - Local tax.

of taxable sales and tax collected and/or accrued for each

Line 7 - Local tax due. Enter the grand total from Schedule I,

county and municipality in which you provide or use

Column E here and on Page 1, Line 3 of the return.

communications services.

DR-700016N R. 01/02

Page 21

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) Page 4

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