Form Dr-18n - Application For Amusement Machine Certificate - 2016
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4DR-18N
N. 01/16
Application for Amusement Machine Certificate
Rule 12A-1.097
Florida Administrative Code
General Information and Instructions
Effective 01/16
A Coin-Operated Amusement Machine is any machine
the certificate’s expiration date. If you do not receive a
operated by coin, slug, token, coupon, or similar
renewal notice, you may use this application to renew
your annual amusement machine certificates. Be sure to
device for the purpose of entertainment or amusement.
check the box “Annual Renewal Application.”
Amusement machines include: coin-operated radios
and televisions, telescopes, pinball machines, music
Who is Required to Purchase and Display Amusement
machines, juke boxes, mechanical rides, video games,
Machine Certificates? The amusement machine operator
arcade games, billiard tables, shooting galleries, and all
responsible for removing the receipts from the machine
other similar amusement devices.
and paying sales tax and applicable surtax on the
Purpose of this Application. This application is used
machine receipts is required to purchase and display the
to obtain an annual Amusement Machine Certificate
Amusement Machine Certificates (DR-18C).
(DR-18C) for each location where you operate one or
When the business owner, where the machines are
more coin-operated amusement machines. The annual
located, is the owner of the amusement machines, the
fee is $30 per machine. To complete this application,
business owner is the amusement machine operator
you must have an active sales and use tax Certificate
and the person required to purchase and display the
of Registration (Form DR-11) for each county in which
Amusement Machine Certificates.
the machines are operated.
The business owner where the amusement machines are
If you do not have a sales tax number for each county
operated is considered to be the operator and required
where your machines are located for operation, you can
to purchase the Amusement Machine Certificates, even
register to collect and report tax through our website at
when the business is not the owner of the machines.
The site will guide you through
However, the operator responsibilities may be otherwise
an application interview that will help you determine your
specified in a written agreement between the business
tax obligations. If you do not have Internet access, you
owner and the amusement machine owner.
can complete a paper Florida Business Tax Application
How is the Certificate Fee Calculated? The annual
(Form DR-1).
certificate fee is $30 for each machine times the maximum
If you wish to operate more machines at any location
number of machines operated at that location. Certificates
than the number currently listed on your Amusement
are valid for a period of one year, July 1 to June 30. The
Machine Certificate for that location, you must complete
annual fee is non-refundable and cannot be prorated
another application and pay $30 for each additional
based on the time of year the certificate is purchased.
machine.
Where Do I File the Application and Required Fee?
If you move your amusement machines from one
This application and the required $30 per machine fee
location to another location within the same county,
may be delivered to the nearest Florida Department of
contact the Department to correct the machine location
Revenue service center or mailed to the address below.
on your certificates. If you move your amusement
Make your check (U.S. funds only) or money order
machines to another county, you must first have a sales
payable to the Florida Department of Revenue.
and use tax Certificate of Registration in that county
before contacting the Department to update the machine
location on your certificates.
Florida Department of Revenue
Amusement Machine Certificate - MS 1-5600
Your amusement machine certificate expires on
5050 W Tennessee St
June 30th each year. You must renew amusement
Tallahassee FL 32399-0156
machine certificates before that date. A renewal notice
containing information on your Amusement Machine
Certificates will be mailed to you 30 to 60 days before
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