Form Gt-800003 - Sales And Use Tax On Concession Stands (Page 2 of 3) in pdf

of the concession stand is required to collect sales tax and surtax from the concession stand

operator. Tax is due on the total rental consideration, including any commission or percentage of

concession stand sales, received by the location owner from the concession stand operator.

The lease, sublease, license, or rental of real property to a person providing food and drink

concession services within the premises of the following venues is not subject to tax:

• arena

• auditorium

• civic center

• convention hall

• exhibition hall

• pari-mutuel facility theater

• performing arts center

• publicly-owned recreational facility

• stadium

• theater

The lease or rental of items used to operate a concession stand, such as a table, display case, or

cash register are subject to sales tax and surtax.

Who Must Register to Collect Tax?

Any person selling taxable items from a concession stand and any location owner who leases,

rents, or licenses concession stands to concession operators for consideration must register as a

dealer to collect and report sales tax. You can register to collect and report tax through our

website. The site will guide you through an application interview that will help you determine your

tax obligations. If you do not have Internet access, you can complete a paper Florida Business

Tax Application (Form DR-1).

After we approve your registration, you will receive a Certificate of Registration (Form DR-11) and

a Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing

electronically, we will mail paper tax returns to you. The Florida Annual Resale Certificate for

Sales Tax is used for tax- exempt purchases or rentals of property you intend to resell or re-rent

as part of your business. Florida law provides for criminal and civil penalties for fraudulent use of

a Florida Annual Resale Certificate for Sales Tax.

When is Tax Due?

Returns and payments are due the first day of the month and late after the 20th of the month

following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly.

If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be

timely if they are postmarked on the first business day after the 20th. Florida law requires you

to file a tax return even if you do not owe sales and use tax.

Electronic Filing and Payment

We offer the use of our free and secure website to file and pay sales tax. You also have the

option of buying software from a software vendor. For more information on electronic filing and

payment options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales

and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds

transfer (EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic

payments no later than 5:00 p.m., ET, on the business day before the 20th.

Florida Department of Revenue, Sales and Use Tax on Concession Stands, Page 2

Form Gt-800003 - Sales And Use Tax On Concession Stands Page 2

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