Instructions For Form Dr-133n - Gross Receipts Tax Return printable pdf download

DR-133N

Instructions for Filing Gross Receipts Tax Return

R. 01/00

Who must file a return? Every person who receives payment for utility services (electric receipts, telecommunication receipts,

or gas receipts) must report the total amount of gross receipts derived from business done within this state, or between points

within this state.

When is the return due and payable? Returns and payments are due by the last day of each month for the preceding month.

If the payment due date falls on a Saturday, Sunday or federal or state holiday, returns and payments will not be considered late

if postmarked on the next working day.

Penalty for late payment: The penalty for late payment is 10 percent of the tax due for each month or fraction of a month, not

to exceed 50 percent of the tax due. The minimum penalty is $10, even if no tax is due.

Interest for late payment: Interest is due on late payments from the date tax is due until paid.

For returns due on or before January 1, 2000, a floating rate of interest applies to underpayments and late payments of tax. The

rate will be updated January 1 and July 1 of each year by using the formula established in Section 213.235, Florida Statutes. To

obtain interest rates:

•

Visit the Department’s Web site at ;

•

Call FAX on Demand, the Department’s document retrieval system, at 850-922-3676; or

•

Call Taxpayer Services, Monday - Friday, 8:00 a.m. to 5:00 p.m., ET, at 1-800-352-3671 (in Florida only) or 850-488-

6800. Hearing or speech impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

Electronic funds transfer (EFT): Any taxpayer who paid more than $50,000 in gross receipts taxes between July 1 and June

30 (the state’s fiscal year) is required to remit taxes by EFT in the following calendar year. For more information, contact the

Electronic Funds Transfer Program, P.O. Box 2096, Tallahassee, FL 32316-2096; or call 850-487-7972.

Where to mail your return: Use the envelope enclosed with your return to mail your Gross Receipts Tax Return (Form DR-133)

and payment to:

Florida Department of Revenue

5050 W. Tennessee St.

Tallahassee, FL 32399-0150

If you need more information or forms: If you have questions concerning this form or the filing requirements for this tax, or

you need additional forms, please contact Taxpayer Services at 1-800-352-3671 (in Florida only) or 850-922-4827. Hearing or

speech impaired persons can call the TDD line at 1-800-367-8331 or 850-922-1115.

Address or business information changes:

•

If you change your address, check the box on the front of your return and complete the Change of Information form

included with these instructions.

•

If you sell your business or ownership changes, complete the Change of Information form included with these

instructions. You will also need to file a final return.

•

If you are discontinuing your business, check the box marked “FINAL RETURN?” and indicate the closing date.

Detach and mail this form with your return.

Instructions continued on back ------------------->

Change of Information — Gross Receipts Tax

Check the appropriate box(es)

Change of Address

Change of Ownership Closing Date ____/____/____

CURRENT INFORMATION

NEW INFORMATION

Certificate Number

Business Name_________________________________

Business Name

Address_______________________________________

Address_________________________________________

______________________________________________

City____________________State_______Zip___________

City_____________________State________Zip_______

Telephone Number

NEW OWNER’S INFORMATION (IF KNOWN)*

Mail this form with your return or send to:

Business Name

SSN or FEIN

Florida Department of Revenue

Address

5050 W Tennessee St

City

State

Zip

Tallahassee, FL 32399-0150

Telephone Number

*The new owner must contact Central Registration at 850-487-7000.

Authorized Signature:_______________________Printed Name:_______________________Date:________

Instructions For Form Dr-133n - Gross Receipts Tax Return

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