Fillable Form Dc1 - Annual Registration Fee For Dry Cleaning Facilities (Page 2 of 2) in pdf

Form DC1 Instructions

General Information

Pay Electronically

Line 2a — Full-Time Equivalence Rating

The fee you owe is based on your business’s

Minnesota law requires dry cleaning facili-

If you’re required to pay any Minnesota tax

full-time equivalence (FTE) rating. To deter-

ties to register with the Minnesota Depart-

electronically, you must also pay your dry

mine your FTE rating, divide the total hours

ment of Revenue each year and pay an

cleaning registration fee electronically.

worked on line 1 by 2,000 (the number of

annual fee (M.S. 115B.47 to 115B.51). A dry

• To pay over the Internet, go to our web-

work hours during a year for a full-time

cleaning facility is a facility that is used for

site at and log

employee).

a dry cleaning operation.

in.

Line 2b

If you own or operate a dry cleaning facility

• If you don’t have Internet access, call

If you were in business for less than a year

in Minnesota, you must complete this form

1-800-570-3329 to pay by phone.

between July 1, 2016, and June 30, 2017,

and pay the fee due. You have the option to

For both methods, follow the prompts for a

follow the steps below:

pay the full amount due by Oct. 18, 2017,

business to make a “dry clean facility fee”

or electronically pay the amount due in

1 Multiply your FTE rating

payment. You’ll need your Minnesota tax

four installment payments (see Payment

on line 2a by 50 . . . . . . . . . . . .

ID number, password and banking informa-

Options).

tion. When paying electronically, you must

2 Divide step 1 by the number

Exceptions: You don’t have to pay the fee

use an account not associated with any

of weeks you were in business .

or file a return if the dry cleaning facility is:

foreign banks.

Example: Your FTE rating on line 2a is 2.3

• coin-operated;

Note: If you’re using the system for the first

and you were in business for 40 weeks.

• located on a U.S. military base;

time and you need a temporary password,

Step 1: 2.3 × 50 = 115

• a uniform service or linen supply busi-

call 651-282-5225 or 1-800-657-3605.

ness;

Step 2: 115 ÷ 40 = 2.875

• located in a prison or other penal institu-

After you authorize the payment, you’ll

You would enter 2.9 on line 2b.

tion;

receive a confirmation number. You can can-

Payment Options

• on the national priorities list established

cel a payment up to one business day before

under the Federal Superfund Act; or

the scheduled payment date if needed.

You have the option to pay the full amount

• one at which a response action was taken

due by Oct. 18, 2017, OR make four elec-

Penalties and Interest

or started before July 1, 1995, unless a

tronic payments beginning Oct. 18, 2017

If you don’t file your return on time or pay

settlement agreement was approved by

(see Payment Due Dates below).

the amount due by the payment dates, you

the commissioner by July 1, 1997 (M.S.

If you choose to make four installments,

may be charged penalty and interest.

115B.17).

you must notify us by Oct. 2, 2017 of your

Late-payment penalty. If you don’t pay

Minnesota Tax ID Number

choice. If you don’t notify us by Oct. 2, the

the fee on time, you’ll be charged a late-

full payment due defaults to Oct. 18, 2017.

Make sure the number shown on this form

payment penalty. If your payment is one

is correct. If it’s not, or if there is no ID

To pay the full amount. Electronically pay

to 30 days late, the penalty is 5 percent of

number shown, enter the correct number.

the amount on line 3 (see Pay Electroni-

the amount owed; 31 to 60 days late, 10

cally).

If you don’t have a Minnesota tax ID

percent; over 60 days, 15 percent.

number, you must register for one. To

Payment Due Dates

Late-filing penalty. If you also don’t file

your return on time, an additional 5 percent

You have the option to pay the full amount

and click “Register for a Minnesota tax ID

of the unpaid fee will be added to the late-

due by Oct. 18, 2017, OR make four pay-

number” on the e-Services menu, or call

payment penalty. The maximum penalty for

ments due Oct. 18, 2017, and Jan. 18,

651-282-5225 or 1-800-657-3605.

filing late and paying late is 20 percent.

April 18, and June 20 of 2018. You must

Supplier Information

notify us by Oct. 2, 2017, that you’ll make

Interest. Interest is due on both the fee and

installment payments. If you don’t notify us,

Please provide the name and address of

penalty you owe. The interest rate for 2017

your full payment is due Oct. 18, 2017.

your suppliers of dry cleaning solvents.

is 4 percent. The rate may change for 2018.

Although not required, this information

Interest is calculated using the following

To pay the full amount on line 3, see Pay

will help us keep them informed of their tax

formula:

Electronically.

responsibilities.

Interest = (fee + penalty) × # of days late ×

If you’re not required to pay electronically

“Use” Fees

interest rate ÷ 365

and choose to pay by check, you must in-

If you purchased dry cleaning solvents for

clude a payment voucher. Go to our website

Line Instructions

dry cleaning in Minnesota, but didn’t pay

and click on “Make a Payment” and then

a Minnesota solvent fee to your supplier,

Line 1 — Total Hours Worked

“By check” to create a voucher.

Enter the total hours employees, owner,

you’re required to report and pay the solvent

Information and Assistance

partners, and any others worked at the

fee when you file your Sales and Use Tax

facility from July 1, 2016, through June 30,

Website:

in e-Services. For more information, go to

2017. You must include hours spent on

our website and enter Dry Cleaner in the

Email:

environmental.tax@state.mn.us

tasks unrelated to the dry cleaning business,

Search box.

Phone: 651-282-5770

such as wet washing, alterations, and car

washing.

This material is available in alternate for-

mats.

Form Dc1 - Annual Registration Fee For Dry Cleaning Facilities Page 2

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