Form Dr-133n - Instructions For Filing Gross Receipts Tax Return - 2003
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1
2DR-
Instructions for Filing Gross Receipts Tax Return
133N
R. 01/03
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 $30,000 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. To enroll, go to the
state.
Department’s Internet site at and
click on “e-Services.” If you have questions, call the
Communications Services Tax. Telecommunications
Department at 1-800-352-3671 (in Florida) or 850-488-6800.
services are subject to the communications services tax
Where to mail your return: Use the envelope enclosed with
imposed under Chapter 202, Florida Statutes. Do not report
your return to mail your Gross Receipts Tax Return
telecommunications receipts on the Gross Receipts Tax
(Form DR-133) and payment to:
Return ; use the Communications Services Tax Return
(Form DR-700016) instead. If you are unsure whether you
FLORIDA DEPARTMENT OF REVENUE
need to collect and/or report communications services tax,
5050 W TENNESSEE ST
contact Taxpayer Services. See “For Information and Forms”
TALLAHASSEE, FL 32399-0150
on reverse side.
Address or business information changes:
When is the return due and payable? Returns and
• If you change your address, check the box on the front
payments are due by the last day of the month immediately
of your return and complete the Change of Information
following the applicable filing period. If the payment due date
form included with these instructions.
falls on a Saturday, Sunday, or state or federal holiday,
returns and payments will not be considered late if
• If you sell your business or ownership changes,
postmarked on the next working day.
complete the Change of Information form included with
these instructions. You will also need to file a final
Penalty for late payment: The penalty for late payment is
return.
10 percent of the tax due for each month or fraction of a
month, not to exceed 50 percent of the tax due. The
• If you are discontinuing your business, check the box
minimum penalty is $10, even if no tax is due.
marked “FINAL RETURN?” and indicate the closing
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.”
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