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DR-1C

Application for Collective Registration

R. 05/12

for Short-term Rental of Living or Sleeping Accommodations

PURPOSE OF APPLICATION: This application allows an agent (or representative, or management company) to register

multiple, separately owned properties located in a single county for the purpose of collecting sales and use tax on

short-term rentals of living or sleeping accommodations. The accommodations must be properties for which the agent

collects taxable rent on each owner's behalf. This application cannot be used to register commercial

rental property.

SHORT-TERM RENTAL: Renting, leasing, letting, or granting licenses to others to use living or sleeping

accommodations for periods of six months or less.

WRITTEN AGREEMENT REQUIRED: The agent must maintain on file a written agreement with the property owner to

AGENT MUST BE REGISTERED IN EACH COUNTY: The agent must have a sales and use tax certificate number for

each county in which living or sleeping accommodations are located, and for which the agent collects taxable rent. To

obtain certificates for additional counties, agents must submit a Florida Business Tax Application (Form DR-1).

ONE COUNTY PER APPLICATION: Properties listed on a single application must be located in the same county. To

PROPERTY OWNER INFORMATION: Because the property owner is ultimately responsible for the tax collected,

all information about the property owner is required. The agent may attach a schedule instead of completing the

Individual Property Location Information sections. The schedule must contain the same information as is required on

this application. A sales and use tax registration number will be issued for each property in the owner's name. The

certificate for each property will be mailed to the agent. A letter of notification containing the property's certificate

number will be mailed to the property owner. Time-share unit registrations will be issued in the name of the agent.

Include only the unit number or other designation. The agent will be considered the owner.

* PROPERTY OWNER ’ S FEDERAL IDENTIFICATION NUMBER: Depending on the type of ownership, a Federal

Employer Identification Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN)

is required. SSNs are used by the Florida Department of Revenue as unique identifiers for the administration of Florida ’ s

taxes. SSNs obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida

Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal

law. Visit our Internet site at and select “Privacy Notice” for more information regarding the

state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

** REGISTRATION FEE: A $5.00 registration fee is required for each property or time-share unit location included in this

application. If the property owner has an existing certificate number for the property location, the fee is not required.

Enter the complete certificate number in the appropriate box of the Individual Property Location Information section.

WHERE TO APPLY: Mail or deliver the completed application and applicable registration fees to any Department of

Revenue Taxpayer Service Center listed on the following page, or the office listed below. All offices are open Monday

through Friday, 8 a.m. - 5 p.m., local time.

Account Management

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0100

Form Dr-1c - Application For Collective Registration For Short-Term Rental Of Living Or Sleeping Accommodations - 2012