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Application for Collective Registration

DR-1C

R. 01/18

for Short-Term Rental of Living or Sleeping Accommodations

Purpose of Application: This application allows an agent (or representative, or management company) to register multiple,

separately owned properties located in a single county for the purpose of collecting sales and use tax on

short-term rentals of living or sleeping accommodations. The accommodations must be properties for which the agent

collects taxable rent on each owner's behalf. This application cannot be used to register commercial rental property.

Short-term Rental: Renting, leasing, letting, or granting licenses to others to use living or sleeping accommodations for periods

of six months or less.

Written Agreement Required: The agent must maintain on file a written agreement with the property owner to register on the

owner's behalf. A suggested format of the written agreement is provided on the next page.

Agent Must be Registered in Each County: The agent must have a sales and use tax certificate number for each county in

which living or sleeping accommodations are located, and for which the agent collects taxable rent. To obtain certificates for

additional counties, agents must submit a Florida Business Tax Application (Form DR-1).

One County Per Application: Properties listed on a single application must be located in the same county. To register

properties in more than one county, a separate application must be used for each county.

Property Owner Information: Because the property owner is ultimately responsible for the tax collected, all information about

the property owner is required. The agent may attach a schedule instead of completing the "Individual Property Location

Information" sections. The schedule must contain the same information as is required on this application. A sales and use tax

registration number will be issued for each property in the owner's name. The certificate for each property will be mailed to the

agent. A letter of notification containing the property's certificate number will be mailed to the property owner. Time-share unit

registrations will be issued in the name of the agent. Include only the unit number or other designation. The agent will be

considered the owner.

* Property Owner's Federal Identification Number: Depending on the type of ownership, a Federal Employer Identification

Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN) is required. SSNs are used

by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. SSNs obtained for tax

administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as

public records. Collection of your SSN is authorized under state and federal law. Visit our website at

and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of

SSNs, including authorized exceptions.

Where to Apply: Mail the completed application to the office listed below, or deliver to any Department of Revenue Taxpayer

Service Center. To see a list of all service center locations,

go to the “TAXES” page on our website and select “Find Your Local

Service Center” under “Taxes Quick Links” or scan the code below.

For a list of Department of Revenue

Taxpayer Service Centers, scan this code:

Mail to:

Account Management - MS 1-5730

Florida Department of Revenue

5050 W Tennessee St

Tallahassee FL 32399-0160

Form Dr-1c - Application For Collective Registration For Short-Term Rental Of Living Or Sleeping Accommodations