Form Dr-133n - Instructions For Filing Gross Receipts Tax Return
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2DR-133N
Instructions for Filing Gross Receipts Tax Return
R. 10/01
Who must file a return? Every person who receives
Electronic funds transfer (EFT): Any taxpayer who paid
payment for utility services (electric receipts or gas receipts)
more than $50,000 in gross receipts taxes between July 1
must report the total amount of gross receipts derived from
and June 30 (the state’s fiscal year) is required to remit taxes
business done within this state, or between points within this
by EFT in the following calendar year. For more information,
state.
contact the Electronic Funds Transfer Program, P.O. Box
5885, Tallahassee FL 32316-5885; or call 850-487-7972.
Communications Services Tax. Effective October 1, 2001,
Where to mail your return: Use the envelope enclosed with
telecommunications services are subject to the
your return to mail your Gross Receipts Tax Return (Form
communications services tax enacted under Chapter
DR-133) and payment to:
2000-260, Laws of Florida. Telecommunications receipts can
no longer be reported on the Gross Receipts Tax Return ; use
FLORIDA DEPARTMENT OF REVENUE
the Communications Services Tax Return (Form DR-700016)
5050 W TENNESSEE ST
instead. If you are not yet registered for this tax, contact
TALLAHASSEE, FL 32399-0150
Taxpayer Services. See “For Information and Forms” on
Address or business information changes:
reverse side.
• If you change your address, check the box on the front
When is the return due and payable? Returns and
of your return and complete the Change of Information
payments are due by the last day of the month immediately
form included with these instructions.
following the applicable filing period. If the payment due date
falls on a Saturday, Sunday, or state or federal holiday,
• If you sell your business or ownership changes,
returns and payments will not be considered late if
complete the Change of Information form included with
postmarked on the next working day.
these instructions. You will also need to file a final
return.
Penalty for late payment: The penalty for late payment is
10 percent of the tax due for each month or fraction of a
• If you are discontinuing your business, check the box
month, not to exceed 50 percent of the tax due. The
marked “FINAL RETURN?” and indicate the closing
minimum penalty is $10, even if no tax is due.
date.
Interest for late payment: Interest is due on late payments
from the date tax is due until paid. A floating rate of interest
applies to underpayments and late payments of tax. The rate
is updated January 1 and July 1 of each year by using the
formula established in section 213.235, Florida Statutes. You
can obtain interest rates from our Internet site or by calling
Taxpayer Services. See “For Information and Forms.”
Detach and mail this form with your return.
Instructions continued on back ------------------->
Change of Information — Gross Receipts Tax
Check the appropriate box(es)
Mail this form with your return or send to:
Change of address
FLORIDA DEPARTMENT OF REVENUE
Change of ownership
5050 W TENNESSEE ST
Closing date ____/____/____
TALLAHASSEE FL 32399-0150
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)*
Business name _____________________________________________
_________________________________________________________
Authorized signature
SSN or FEIN _______________________________________________
Address ___________________________________________________
_________________________________________________________
Printed name
City________________________State___________ZIP ____________
_________________________________________________________
Telephone number __________________________________________
Date
*The new owner must contact Central Registration at 850-487-7000.
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