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

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DR-1C
R. 06/98
Florida Department of Revenue
Application for Collective Registration
For Rental of Living or Sleeping Accommodations
PURPOSE OF APPLICATION: This application allows an agent to register multiple living or sleeping accommodations located
in the same county. The accommodations must be properties for which the agent collects taxable rent on each owner's behalf.
This application may not be used to register commercial rental property.
SALES AND USE TAX NUMBERS: The agent must have a Florida sales and use tax registration number for each county in
which living or sleeping accommodations are located and for which the agent collects taxable rent. The agent can submit more
than one Application to Collect Tax in Florida (Form DR-1) along with this application to obtain sales and use tax numbers for
additional counties.
RENTAL LOCATIONS IN MULTIPLE COUNTIES: The agent must have a sales and use tax registration number for each
county in which rental property is managed. A separate Application for Collective Registration for Rental of Living or Sleeping
Accommodations (Form DR-1C) must be used for each county.
WRITTEN AGREEMENT REQUIRED: The agent must have a written agreement with the living or sleeping accommodation
owner to register on behalf of the owner. A copy of the written agreement must be maintained by the agent. A suggested format
of the written agreement is provided on the next page.
RENTAL PROPERTY OWNER INFORMATION: The agent may attach a schedule instead of completing the individual
property information. The schedule must contain the property owner’s name; federal employer identification number (FEIN), if
applicable; mailing address; the location address of the property; and an indication of whether the property is located within a
city’s limits. For time-share units, include only the unit number or other designation; the unit’s location address; and an
indication of whether the unit is located within a city’s limits. The agent's sales tax registration information must be submitted
with the attached schedule. The agent’s name and sales tax registration number must be included on this application and the
attached schedule.
A sales and use tax registration number will be issued for each living or sleeping accommodation in the owner’s name. Time-
share unit registrations will be issued in the name of the agent. The Sales and Use Tax Certificate of Registration (Form DR-11)
for each living or sleeping accommodation or time-share unit will be mailed to the agent. A letter of notification containing the
property's sales and use tax certificate number will be mailed to the property owner.
REGISTRATION FEE: A $5.00 registration fee is required for each living or sleeping accommodation or time-share unit
location included in this application.
WHERE TO APPLY: This application (including applicable fees) may be mailed to the nearest Department of Revenue service
center (listed on next page) or to the following address:
FLORIDA DEPARTMENT OF REVENUE
CENTRAL REGISTRATION
5050 W TENNESSEE ST
TALLAHASSEE FL 32399-0100
If you need assistance with this application, please call Central Registration, Monday - Friday, 8 a.m. - 5 p.m., ET, at
1-850-488-9750 or your nearest Department of Revenue service center.

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