Form E911-Ppwn - Instructions For Prepaid Wireless E911 Fee Returns Page 4
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4E911-PPWN
R. 02/17
Line 1 – Fees Collected
Page 4 of 4
Total all prepaid wireless E911 amounts in Lines a. through
an online refund application available on our website or an
h. and enter the total on Line 1 on the back of the return.
Application for Refund – Sales and Use Tax (Form DR-26S) to
This same total should be brought to the front of the coupon
obtain a refund.
on Line 2. If you are reporting fees by county using a
Line 8 – Penalty and Interest
Schedule of Florida Prepaid Wireless E911 Fee By County
For late returns and payments, the penalty is either:
(Form E911-PPWS), enter the Total Fees Collected from the
Schedule on the front of the coupon on Line 2.
• A minimum of $50 if 10% of the fees due (Line 4 minus
Line 7) is less than $50; or
Front of Return
• 10% of the amount of fees due
Number of Prepaid Wireless Services Sold
If your return or payment is late, you will owe the minimum
Enter the total number of prepaid wireless services sold at
penalty of $50.
retail and subject to the prepaid wireless E911 fee during
the reporting period. Do not include the number of prepaid
If your payment is late, you owe interest on the fees due (Line 4
wireless devices sold with a prepaid wireless service of 10
minus Line 7). Florida law provides a floating rate of interest for
minutes or less, or $5 or less, for which you elected not to
late payments of fees due. Interest rates, including daily rates,
apply the prepaid wireless E911 fee.
are published in Tax Information Publications that are updated
semiannually on January 1 and July 1 each year and posted
Line 2 – Fees Collected from Line 1
on our website. For current and past rates, go to the “TAXES”
Enter the total amount of prepaid wireless E911 fees reported
page on our website and select “Tax and Interest Rates.”
on the back of the return on Line 1.
Line 9 – Amount Due with Return
Line 3 – Adjustments
Enter on Line 9, the total of Line 6 minus Line 7 plus Line 8.
Enter the total amount of all allowable deductions on Line 3.
Make your check or money order payable to the Florida
Allowable deductions include prepaid wireless E911 fees you
Department of Revenue. Write your certificate number on your
refund to your customers for credits or refunds of prepaid
check or money order. We cannot accept foreign currency or
wireless services. This line should not include Department of
funds drawn from other than U.S. banks.
Revenue credit memos. Credit memos should be reported
Electronic Payment Check Box
on Line 7 of the return. You must keep records of the
If you make your payment electronically, check the box in the
adjustments you make on your returns; however, do not
bottom left corner of your return.
include copies of those records with your return.
Signature(s)
Line 4 – Total Collected
Sign and date your return. For corporations, an authorized
Enter the total amount collected (after deducting or adding
corporate officer must sign. If someone else prepared the
adjustments from Line 3) on Line 4 of the return. The amount
return, the preparer must also sign and date the return. Please
entered on Line 4 cannot be a negative number. If the total
provide a telephone number for each person signing the return.
amount of adjustments exceeds the fees collected (Line 2),
adjust the amount on Line 3 to equal Line 2, and claim any
Information, forms, and tutorials are available on our website.
remaining balance on Line 3 of your next return. If this is your
If you need more information or have questions, call Taxpayer
final prepaid wireless E911 fee return and you have a credit
Services at 800-352-3671, Monday through Friday (excluding
balance, complete an online refund application available on
holidays).
our website or an Application for Refund – Sales and Use Tax
For written replies to tax questions, write to:
(Form DR-26S) to obtain a refund.
Taxpayer Services – MS 3-2000
Line 5 – Collection Allowance
Florida Department of Revenue
5050 W Tennessee St
If you file your return and pay the prepaid wireless E911 fees
Tallahassee FL 32399-0112
due with the return timely, you are entitled to receive a 5%
(.05) collection allowance. Enter 5% of the total fees collected
To find a taxpayer service center near you, go to the “TAXES”
from Line 4 on Line 5.
page on our website and select “Find Your Local Service
Center” under “Taxes Quick Links.”
You are not entitled to a collection allowance if you file your
return or make your payment late.
Go to our website to sign up for email notices when:
Line 6 – Amount Due
• Your sales and use tax or reemployment taxes are
Subtract Line 5 from Line 4 and enter the amount due on
due
Line 6.
• Tax Information Publications (TIPs) are posted
• Notices for proposed rules are posted
Line 7 – Credit Memo issued by the Department
Enter the amount of any credit memo(s) issued by the
Department for prepaid wireless E911 fees. If the total
amount of credit memo adjustments exceeds the Amount
Due (Line 6), adjust the amount on Line 7 to equal Line 6, and
claim any remaining balance on Line 7 of your next return. If
this is your final prepaid wireless E911 fee return, complete
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Parent category: Financial