Form Dr-15swn Instructions - Solid Waste And Surcharge Returns (Page 5 of 5) in pdf

Line 2

New Tire Fees Due

Line 7

Net amount due

Enter the total amount of new tire fees due during the

Enter the result of Line 5 minus Line 6 on Line 7.

reporting period on Line 2. The new tire fee is imposed

Line 8

Plus penalty

at the rate of $1 per tire on each new tire sold at retail

For late returns and payments, the penalty is either:

in Florida. Do not include the new tire fees that were

refunded to customers who returned the new tire and

•

A minimum of $50 if 10% of Line 7 is less than

received a refund of the total sales price of the tire.

$50, or

Line 3

Lead-Acid Battery Fees Due

•

10% of the net amount due on Line 7.

Enter the total amount of lead-acid battery fees due

If your return or payment is late, you will owe the

during the reporting period on Line 3. The lead-acid

minimum penalty of $50 even if you are filing a late

battery fee is imposed at the rate of $1.50 per battery

“zero fee due” return.

on each new or remanufactured battery sold at retail in

Florida. Do not include the lead-acid battery fees that

Line 9

Plus interest

were refunded to customers who returned the battery

If your payment is late, you owe interest on the “Net

and received a refund of the total sales price of the

amount due” (Line 7). Florida law provides a floating

battery.

rate of interest for late payments of taxes, fees, and

surcharges due. Interest rates, including daily rates,

Line 4

Rental Car Surcharge Due

are published in Tax Information Publications (TIPs)

Enter the total amount of rental car surcharge due

that are updated semiannually on January 1 and July 1

during the reporting period on the lease or rental of, or

each year and posted on our website.

use under a car-sharing service membership of, motor

vehicles designed to accommodate less than nine

Line 10 Amount due with return

passengers on Line 4.

Enter the total of Lines 7, 8, and 9. Make your check

or money order payable to the Florida Department of

A $2 per day rental car surcharge applies to the

Revenue. Write your certificate number on your check

first 30 days, or portion of a day, a motor vehicle is

or money order. We cannot accept foreign currency or

continuously leased or rented in Florida to one person,

funds drawn from other than U.S. banks.

and the use of a motor vehicle by a member of a

car-sharing service for 24 hours or longer in a single

Electronic payment check box: If you make your payment

usage. A $1 per usage rental car surcharge applies to

electronically, check the box on the front of the return.

the use of a motor vehicle by a member of a

Signature(s): Sign and date your return. For corporations, an

car-sharing service for a period of less than 24 hours.

authorized corporate officer must sign. If someone else

Line 5

Total tax, fees, and surcharges due

prepared the return, the preparer must also sign and date the

Add lines 1 through 4 and enter the total on Line 5 on

return. Please provide the telephone number of each person

the back of the return. Bring the total from Line 5 on the

signing the return.

back of the return to Line 5 on the front of the return.

Line 6

Less credits

Enter the total amount of allowable deductions, including

credit memos issued by the Department on Line 6.

E-Services

Information and forms are available on our website at:

Filing and paying tax electronically is convenient, accurate, and

To speak with a Department of Revenue representative,

secure. To file and pay sales and use tax electronically (e-file

call Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through

and e-pay), visit our website at .

Friday, excluding holidays, at 800-352-3671.

Get the Latest Tax Information

For a written reply to tax questions, write to:

Taxpayer Services MS 3-2000

Subscribe to our tax publications to receive due date

Florida Department of Revenue

reminders or an email when we post:

5050 W Tennessee St

Tallahassee FL 32399-0112

• Tax Information Publications (TIPs).

• Proposed rules, notices of rule development workshops,

To order coupon books:

and more.

•

Call Taxpayer Services as listed above or

•

Call the service center nearest you.

Go to: /list

Form Dr-15swn Instructions - Solid Waste And Surcharge Returns Page 5

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