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

DR-700016N

R. 06/07

Page 20

Electronic filing and payment of taxes

Line 2 - Tax due on sales subject to the gross receipts portion

of the communications services tax. Enter the amount from

If you paid $50,000 or more in communications services tax

between July 1 and June 30 (the state’s fiscal year) you are

Summary of Schedule I, Column G, Line 6 (Page 15).

required to file and pay taxes electronically. You can enroll via

Line 3 - Tax due for sales subject to the local portion of

the Department’s Internet site at click

the communications services tax. Enter the amount from

on “e-Services.” For more information, call 800-352-3671 or

Summary of Schedule I, Column H, Line 7 (Page 15).

850-488-6800.

Line 4 - Tax due for direct-to-home satellite services. Enter

How can I get more information?

total from Schedule II, Column C (Page 16).

• If you have questions about this form or the filing

requirements for this tax, or you need additional forms,

Line 5 - Total communications services tax. Add Lines 1

contact Taxpayer Services, Monday through Friday, 8 a.m. to

through 4 and enter the result here.

7 p.m., ET, at 800-352-3671 or 850-488-6800.

Line 6 - Collection allowance. If the collection allowance

• Hearing-impaired or speech-impaired persons may call the

rate is not preprinted on the return, check the box for the

TDD line at 800-367-8331 or 850-922-1115.

collection allowance that applies to this filing period. Multiply

the collection allowance rate by the amount on Line 5 and

Completing the Return

enter the result here.

Determining the collection allowance:

Business partner number - This is a unique identifier assigned

• Only timely filed returns with payments are entitled to a

by the Department when you register. The business partner

collection allowance.

number appears on your Communications Services Tax

Certificate of Registration (DR-700014). Please be sure

• If you submit a timely filed return and payment and use

that this number is recorded on the return and all schedules

the DOR database, a database certified by DOR, or a

before submitting to the Department.

ZIP+4 database in compliance with s. 202.22, F.S., to situs

customers you may apply a .75 percent (.0075) collection

Rounding rule - All dollar amounts should be rounded up to the

allowance.

nearest hundredth (.01).

• Direct-to-home satellite providers who file a timely return and

Proper collection of tax - “Tax due” is not a straight

payment may apply a .75 percent collection allowance.

percentage calculation using the “Taxable sales” columns of

Schedule I. The tax rates are preprinted on the schedule as a

• If you file a timely return and payment and do not use the

convenience, but the amount of tax entered in the “tax due”

DOR database, a database certified by DOR, or a ZIP+4

columns should never be less than the actual amount of tax

database in compliance with s. 202.22, F.S., you must apply a

charged.

.25 percent (.0025) collection allowance.

Supporting schedules - All supporting schedules are required

• Direct pay permit holders do not receive a collection allowance

to process the return. Failure to submit supporting schedules

on amounts accrued but not collected from customers.

will delay the processing of the return and/or any refund

Line 7 - Net communications services tax due. Subtract Line

that may be associated with the return. Failure to include

6 from Line 5 and enter the result here.

Schedule I or use of an unapproved alternative format for

Schedule I (such as a spreadsheet) may result in a $5,000

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

penalty.

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

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

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

due. Multiply Line 5 by the applicable penalty percentage

authorized to sign on behalf of the dealer. Failure to include

and enter the result here.

an authorized signature on Page 1 of the return will delay

the processing of the return and/or any refund that may be

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

associated with the return.

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

to underpayments and late payments of tax. The rate is

Adjustments - Adjustments or credits on transactions that

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

occurred prior to October 1, 2001, may be claimed by filing

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

an Application for Refund (Form DR-26) or by completing

late payments” on Page 19 for more information. Multiply

Schedule IV.

Line 5 by the applicable interest rate and enter the result here.

Line-by-Line Instructions

Line 10 - Adjustments. Enter the Total Adjustments

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

Enter all demographic information requested on Page 1 of the

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

return, if the return is not personalized.

negative numbers in parentheses (amount).

Note: Complete Schedules I through V, if applicable, before

Line 11 - Multistate credits. Enter the Total Credits from

completing Lines 1-12 of the return.

Schedule V, Column H (Page 18).

Line 1 - Tax due on sales subject to the state portion of

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

the communications services tax. Enter the amount from

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

Summary of Schedule I, Column F, Line 3 (Page 15).

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

Department of Revenue.

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) - 2007 Page 3

Related Articles

Related forms

Related Categories