Form E911-Ppwn - Instructions For Prepaid Wireless E911 Fee Returns Page 2
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4E911-PPWN
R. 02/17
Collection of Prepaid Wireless E911 Fees
Page 2 of 4
Florida law imposes a prepaid wireless E911 fee on each retail
on your paper return indicating no fees were collected during
sale of prepaid wireless service occurring in Florida. The fee
that reporting period and mail your return to the Department.
is to be separately stated on an invoice, receipt, or similar
Informing the Department that no fees are due for a specific
document provided to the consumer or otherwise disclosed
reporting period will allow us to update our records.
to the consumer, and is to be collected by the seller from the
Penalty and Interest: Avoid penalty and interest by filing
consumer. If a prepaid wireless device is sold with a prepaid
your return and paying prepaid wireless E911 fees on time for
wireless service of 10 minutes or less, or for $5 or less, the
each reporting period. The easiest way to avoid most filing/
seller may elect not to apply the prepaid wireless E911 fee to
payment errors is to file (e-file) and pay (e-pay) your fees
the transaction.
electronically.
“Prepaid wireless service” means a right to access wireless
Amended replacement returns: If you discover that your
service that allows a caller to connect to and interact with
original return was incorrect, you must complete an amended
the E911 system. The service must be paid for in advance
return and submit it electronically or by mail. Your amended
and sold in predetermined units or dollars that must expire
return will replace any return you previously filed for the
on a predetermined schedule or that are decreased on a
same reporting period. It is important that you complete the
predetermined basis.
amended return as it should have been originally filed rather
than entering only additional or corrected information.
Rate Changes
Florida law allows the E911 Board to adjust the fee rate, if
The quickest way to file an amended return is online. Visit
necessary, to ensure full cost recovery or prevent the over-
the Department’s website to submit your amended return
recovery of costs incurred for providing E911 service. Fee
electronically and pay any additional prepaid wireless E911
rates are posted on our website. To find the current fee rate,
fees due or report an overpayment.
go to our homepage, select “TAXES,” then select “Tax and
Interest Rates.” The Department will issue a written notice for
each fee rate adjustment to registered sellers at least 90 days
before the effective date of any rate change.
Due Dates: E911 fee returns and payments are due on the
1st and late after the 20th day of the month following each
Amended Replacement
reporting period. If the 20th falls on a Saturday, Sunday, or
state or federal holiday, your prepaid wireless E911 fee return
must be received electronically, postmarked, or hand delivered
on the first business day following the 20th.
Due Dates for Initiating Electronic Payments (E-pay): You
If you choose to file an amended return by mail, you may
must initiate electronic payments and receive a confirmation
use the “Your Copy” of the return included in your coupon
number not later than 5:00 p.m., ET, on the business day prior
book or the return mailed to you. Use the return printed with
to the 20th. You must send electronic payments on or before
the same reporting period as the return you previously filed.
the initiation deadlines. (Check the Calendar of Due Dates,
You may also download a blank return from our website;
Form DR-659.) Keep the confirmation number in your records.
be sure to include your certificate number, reporting period,
business name, and address.
Electronic Filing and Payment (E-file/E-pay): You can
electronically file (e-file) and pay (e-pay) prepaid wireless E911
• Write “Amended Replacement” on the return you use
fees using the Department’s free and secure website, or you
(see example).
may purchase software from a software vendor. You may
• Enter the correct information.
voluntarily file and pay electronically; however, taxpayers who
Your amended return may result in an overpayment or
paid $20,000 or more in prepaid wireless E911 fees during
underpayment of prepaid wireless E911 fees. If you overpaid
the most recent state fiscal year (July 1 through June 30) are
or underpaid the amount due with your original return, the
required to e-file and e-pay during the next calendar year
amount reported on Line 9 of the amended return will not
(January through December). Consolidated filers are required
match the additional amount you owe or any overpayment
to e-file fee returns and e-pay prepaid wireless E911 fees.
made. You must pay any additional prepaid wireless E911
Enroll to file and pay electronically: You can enroll to file and
fees due with the amended return. If you have overpaid, we
pay electronically on our website. From our homepage, select
will issue you a credit memo for the amount overpaid for that
“File and Pay ·Taxes ·Fees ·Remittances.”
return after we process and approve your amended return.
Vendor software: You may purchase software from a
Checks or Money Orders (No Cash): Prepaid wireless E911
software vendor to file and pay the prepaid wireless E911 fees
fee payments must be in U.S. funds only. Do not send cash in
electronically. While you may use purchased software to file the
the mail. Make checks or money orders payable to the Florida
fees electronically, you may not use software to create paper
Department of Revenue. Write your complete certificate
(alternative or substitute) returns to file with the Department.
number on your check or money order.
Keep records that support all transactions for at least
No Fees Collected: The easiest way to inform the Department
three years from the date you file your return or the date it is
that no fees were collected for a reporting period is to file
required to be filed, whichever is later.
electronically on our website. You may also check the box
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