Form Dr-700016 - Florida Communications Services Tax Return Page 20
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24DR-700016N
R. 01/15
Page 20
If you change your business name, mailing address, or close
Line 3 - Tax due for sales subject to local portion of
communications services tax. Enter the amount from Summary of
or sell your business, immediately notify the Department.
Schedule I, Column H, Line 7 (Page 15).
The quickest way to notify us is online. Go to ,
select Information for Businesses and Employers, then select Change
Line 4 - Tax due for direct-to-home satellite services. Enter total
address or account status.
from Schedule II, Column C (Page 16).
Where to send payments and returns
Line 5 - Total communications services tax. Add Lines 1 through 4
Make check payable to and send with return to:
and enter the result.
FLORIDA DEPARTMENT OF REVENUE
Line 6 - Collection allowance. If the collection allowance rate is not
PO BOX 6520
preprinted on the return, check the box for the collection allowance that
TALLAHASSEE FL 32314-6520 or
applies to this filing period. Multiply the collection allowance rate by the
File online via our website at
amount on Line 5 and enter the result.
How can I get more information?
Determining the collection allowance:
If you have questions about this form or the filing requirements for this
• Only timely filed returns with payments are entitled to a collection
tax, contact Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through
allowance.
Friday, excluding holidays, at 800-352-3671.
• If you submit a timely filed return and payment and use the DOR
Completing the Return
database, a database certified by DOR, or a ZIP+4 database in
compliance with s. 202.22, F.S., to situs customers you may apply a
.75 percent (.0075) collection allowance.
Business partner number - This is a unique identifier assigned by the
• Direct-to-home satellite providers who file a timely return and
Department when you register. The business partner number appears
payment may apply a .75 percent (.0075) collection allowance.
on your Communications Services Tax Certificate of Registration (DR-
• If you file a timely return and payment and do not use the DOR
700014). Please be sure that this number is recorded on the return and
database, a database certified by DOR, or a ZIP+4 database in
all schedules before submission.
compliance with s. 202.22, F.S., you must apply a .25 percent (.0025)
Proper collection of tax - “Tax due” is not a straight percentage
collection allowance.
calculation using the “Taxable sales” columns of Schedule I. The tax
• Direct pay permit holders do not receive a collection allowance on
rates are preprinted on the schedule as a convenience, but the amount
amounts accrued but not collected from customers.
of tax entered in the “tax due” columns should never be less than the
Line 7 - Net communications services tax due. Subtract Line 6 from
actual amount of tax charged.
Line 5 and enter the result.
Supporting schedules - All supporting schedules are required to
Line 8 - Penalty. A 10 percent penalty is due for each 30-day period,
process the return. Failure to submit supporting schedules will
or fraction thereof, that your return or payment is late. The maximum
delay the processing of the return and/or any refund that may be
penalty is 50 percent of the amount due. Multiply Line 5 by the
associated with the return. Florida law imposes a $5,000 penalty if
applicable penalty percentage and enter the result.
you fail to report and identify local communications services tax on the
appropriate return schedule. Failure to include Schedule I or the use of
Line 9 - Interest. Interest is due on late payments, from the date tax is
an unapproved alternative format for Schedule I (such as a spreadsheet)
late until paid. A floating rate of interest applies to underpayments and
will result in this penalty.
late payments of tax. The rate is updated January 1 and July 1 of each
year by using the formula established in s. 213.235, F.S. See “Interest
Signature - The return must be signed by a person who is authorized to
on late payments” on Page 19 for more information. Multiply Line 5 by
sign on behalf of the dealer. Failure to include an authorized signature
the applicable interest rate and enter the result.
will delay the processing of the return and/or any refund that may be
associated with the return.
Line 10 - Adjustments. Enter the Total Adjustments from Schedule III,
Column G (Page 16) and/or the Total Adjustments from Schedule IV,
Line-by-Line Instructions
Column U (Page 17). Enter negative numbers in parentheses (amount).
Line 11 - Multistate credits. Enter the Total Credits from Schedule V,
Enter all demographic information requested on Page 1 of the return, if
Column H (Page 18).
the return is not personalized.
Line 12 - Amount due with return. Add lines 7 through 9, add or
Note: Complete Schedules I through V, if applicable, before completing
subtract Line 10, subtract Line 11 and enter the result. Enclose a check
Lines 1-12 of the return.
for the amount due payable to the Florida Department of Revenue.
Line 1 - Tax due on sales subject to 6.65 percent state and .15
Signature. The return must be signed by a person who is authorized
percent gross receipts portions of communications services
to sign on behalf of the provider. Failure to include an authorized
tax. Enter the amount from Summary of Schedule I, Column F, Line 3
signature on Page 1 of the return will delay the processing of the
(Page 15).
return and/or any refund that may be associated with the return.
Line 2 - Tax due on sales subject to 2.37 percent gross receipts
portion of communications services tax. Enter the amount from
Summary of Schedule I, Column G, Line 6 (Page 15).
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