Form E911-Ppwn - Instructions For Prepaid Wireless E911 Fee Returns Page 3
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4E911-PPWN
R. 02/17
Page 3 of 4
Mailing Your Returns: Window-style envelopes are provided
Report Fees Collected in Each County on the Back of the
Return.
for paper filers to use when mailing returns and payments. Be
sure to place your return in the envelope so the Department’s
Florida law requires sellers of prepaid wireless services to
mailing address can be seen in the window of the envelope.
report the prepaid wireless E911 fees by the county in which
If you use a return without your business information
the transaction occurs. If any of your sales of prepaid wireless
preprinted on it, write your business name, address, certificate
service occurs in a county other than the county in which your
number, and reporting period in the spaces provided. If you do
business is located, complete the back of the return to report
not have a return envelope, mail your return and payment to:
the fees collected in each county.
Florida Department of Revenue
Enter the county name and county code for each county in
5050 W Tennessee St
which prepaid wireless service transactions occurred during
Tallahassee FL 32399-0120
the reporting period. A list of all the Florida counties and
To replace lost or damaged preprinted returns or coupon
their corresponding county codes is provided with your paper
books, contact Taxpayer Services or your nearest service center.
returns or coupon books and is available on our website under
the E911 forms section.
Account Changes
Our online Address/Jurisdiction Database is helpful if you
You must immediately notify the Department if you:
need to find the county for a specific Florida address. Go to:
• Change your business name.
• Change your location or mailing address.
If you cannot determine the county to which the fees should
• Close or sell your business.
be reported, report those fees as Nonspecific (Code 79) on
The quickest way to notify us of any of the above changes is
Line b. on the back of your return.
by updating your account information on our website. From
Complete Back of Return First
our homepage, select “TAXES,” then select “Update Account
Information Online.”
If you are reporting fees in eight (8) or more Florida
counties, use the Schedule of Florida Prepaid Wireless E911
If you want to notify us in writing, mail a letter to:
Fee By County (Form E911-PPWS). The easiest way to report
Account Management - MS 1-5730
fees for multiple counties is to file your return electronically
Florida Department of Revenue
using our e-Services website. Go to our homepage, then select
5050 W Tennessee St
“File and Pay ·Taxes ·Fees ·Remittances.” If you file a paper
Tallahassee FL 32399-0160
schedule (Form E911-PPWS), be sure to include your certificate
Be sure to include your business partner number and your
number, business partner number, and the reporting period on
certificate number in any written correspondence you mail to
the Schedule.
the Department.
Line a. – Enter the total amount of prepaid wireless E911 fees
If you cancel your account or sell your business, you must file a
that should be reported in your county of business.
final return and pay all applicable taxes within 15 days after
Line b. – Enter the total amount of prepaid wireless E911 fees
closing or selling the business. Your final return must cover the
where the specific county cannot be determined (Code 79,
period from your most recent return filing to the closing date.
Nonspecific).
You must submit a new registration online, or print a Florida
Business Tax Application (Form DR-1) from our website and
Lines c. through h. – Enter the total amount of prepaid
submit the application to the Department, if you:
wireless E911 fees that should be reported for counties
outside the county where your business is located. Provide
• move your business location from one Florida county to
the county name and county code for sales considered
another;
outside the county of your business location. The total fees
• add another business location;
for each county should be listed on a separate line and each
• change your legal entity; or
line should be dedicated to only one county.
• change the ownership of your business.
In What County Does a Retail Sale of Prepaid Wireless Services Occur?
If a Retail Transaction for
The Transaction:
Prepaid Wireless Service:
¾ takes place in person by a consumer at a retail
occurs in the county of the retail location
location in Florida
¾ does not take place at a retail location in Florida; and
occurs in the county of the consumer’s shipping address
¾ items are shipped to the consumer
occurs in the county of the consumer’s address or the
¾ does not take place at a retail location in Florida; and
location associated with the consumer’s mobile telephone
¾ no items are shipped to the consumer
number
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