Businesses with multiple lcatins D I have the Applicatin I need? Registering Yur Business DR-1N R. XX/XX Page 1 Rule 12A-1.097 Flrida Administrative Cde Effective xx/xx The Flrida Department f Revenue administers ver 30 taxes and fees. In mst cases, yu must register with the Department as a dealer befre yu begin cnducting business activities subject t Flrida s taxes and fees. This publicatin prvides the infrmatin yu will need t register with the Department using a Flrida Business Tax Applicatin, additinal registratin applicatins yu may need t cmplete yur registratin with the Department, and registratin applicatins yu may need instead f the Flrida Business Tax Applicatin. The Flrida Business Tax Applicatin (nline r paper Frm DR-1) asks yu t answer a series f questins abut yur business that will assist yu in identifying yur tax respnsibilities and t register t cllect, reprt, and pay the fllwing Flrida taxes and fees: Cmmunicatins services tax Dcumentary stamp tax Grss receipts tax n dry-cleaners Grss receipts tax n electrical pwer and gas Lead-acid battery fee Miami-Dade Cunty Lake Belt fees Rental car surcharge Reemplyment tax Prepaid wireless E911 fee Sales and use tax Severance taxes (slid mineral; gas, sulfur, and il prductin) Waste tire fee If yu previusly submitted a Flrida Business Tax Applicatin t the Department and yu hld an active certificate f registratin r reemplyment tax accunt number (if yu have emplyees), yu may use the Applicatin fr Registered Businesses t Add a New Flrida Lcatin (Frm DR-1A) t register: an additinal business lcatin r Flrida rental prperty, a registered lcatin that has mved frm ne Flrida cunty t anther t cllect, reprt, and pay the fllwing Flrida taxes: Sales and use tax Prepaid wireless E911 fee Lead-acid battery fee Waste tire fee Rental car surcharge Dcumentary stamp tax Submit ne applicatin fr each Business Entity Cmmunicatins services tax Grss receipts tax n drycleaning facilities Grss receipts tax n electrical pwer and gas Reemplyment tax Severance tax (extracting il, gas, sulfur, slid minerals, heavy minerals, r phsphate rck) Miami-Dade Cunty Lake Belt Fees Submit ne applicatin fr each Lcatin Sales and use tax Prepaid wireless E911 fee Lead-acid battery fee Waste tire fee Dcumentary stamp tax these taxes and fees Submit ne applicatin fr each Cunty Rental car surcharge Operatrs f: Amusement Machines Vending Machines Newspaper Rack Machines Autmated Kisks Receiving Secndhand Gds Register nline it s fast and secure! Yu can apply nline using the Department s nline applicatin at flridarevenue.cm/taxes/registratin. Yu will be able t return t the website t retrieve yur certificate number(s) after three business days.
Required Infrmatin Identificatin Numbers The Internal Revenue Service (IRS) requires any business that has emplyees and any partnership, crpratin, nnprfit rganizatin, trust (except certain revcable trusts), and estate t have a federal emplyer identificatin number (EIN r FEIN). Yu will need this number t register with the Department. Fr mre infrmatin, visit the IRS website at irs.gv. If yu are a sle prprietr (individual business wner) r an individual wh is the sle member f a limited liability cmpany, yu will need yur scial security number t register with the Department. If yu are nt eligible t btain a scial security number, yu must prvide an individual taxpayer identificatin number (ITIN) issued by the IRS, r a Visa number issued by the United States Department f State. When yu register with the Department, yu are issued a business partner number as a unique identifying number fr yur business. The number will be lcated n the back f yur certificate f registratin. Sales and Use Tax Special Reprting Numbers T make reprting and paying sales and use tax fr yur registered business easier, yu may btain a cunty cntrl reprting number. If yu wn multiple business lcatins (including rental prperties) within a single cunty, yu may submit an Applicatin fr Cunty Cntrl Reprting Number (Frm DR-1CCN) t assign a reprting number fr that cunty. Yu may submit an applicatin fr each Flrida cunty where yu want t reprt using a cunty cntrl reprting number. If yu register additinal business lcatins within a cunty where yu have a cunty cntrl reprting number, yu may indicate n yur applicatin that yu will be filing sales and use tax fr the new lcatin using yur cunty reprting number fr that cunty. If yu wn multiple business lcatins (including rental prperties) in a single cunty r in multiple cunties, yu may submit an Applicatin fr Cnslidated Sales and Use Tax Filing Number (Frm DR-1CON) t btain a cnslidated sales and use tax filing number that allws yu t make a single sales and use tax payment fr all yur business lcatins. If yu register additinal business lcatins, yu may indicate n yur applicatin that yu will be filing sales and use tax fr the new lcatin using yur cnslidated sales and use tax filing number. Registering Rental Prperties t Cllect and Remit Sales Tax If yu cllect r receive lease r rental payments fr the rental, lease, r license t use real prperty (cmmercial rental prperty) r fr living, sleeping, r husekeeping accmmdatins fr rental perids less than six mnths (transient rental accmmdatins), register each cmmercial rental prperty lcatin and each transient rental accmmdatin fr which yu cllect rent. If yu cllect lease r rental payments fr mre than ne real prperty rental lcatin r mre than ne transient rental accmmdatin, use a separate applicatin fr each rental lcatin r each transient rental accmmdatin. Yu may use the shrter Applicatin fr Registered Businesses t Add a New Flrida Lcatin (Frm DR-1A) t register additinal rental prperty. Business Infrmatin T register yur business, yu will need: Legal name f business entity (e.g., name f sle prprietr, partnership, crpratin, r ther entity) Business trade name ( ding business as ), if any Business mailing address Physical street address f business lcatin Physical street address f the rental, lease, r license t use real prperty (cmmercial rental prperty) r fr living, sleeping, r husekeeping accmmdatins fr rental perids less than six mnths (transient rental accmmdatins) Date f first taxable activity at the business lcatin yu are registering Page 1 f 6
Infrmatin Needed t Register The Nrth American Industry Classificatin System (NAICS) Cde fr each f yur business activities (Fr mre infrmatin, visit http://www.census.gv/es/www/naics/index.html) If yu will sell cmmunicatins services, the methd(s) yu will use t assign custmer lcatins t the crrect taxing jurisdictin, and the name, telephne number, and email address f the persn t cntact regarding cmmunicatins services tax returns [Fr mre infrmatin, see ur Cmmunicatins Services Tax brchure (GT-800011)] Owner r Manager Infrmatin Yu will need the fllwing infrmatin abut the wners r managers f yur business: Sle prprietrship name, hme address, scial security number, and telephne number Each general partner name, title, hme address, scial security number, and telephne number Each directr, fficer, managing member, grantr, trustee, and persnal representative name, title, hme address, last fur digits f the individual s scial security number, and telephne number Fr a limited liability cmpany (LLC) name, title, hme address, last fur digits f the individual s scial security number, and telephne number fr all members. Emplyee Infrmatin If yu have, r anticipate that yu will have, emplyees in Flrida, yu will need: The number f emplyees yu have r anticipate yu will have The amunt f wages paid r expected t be paid within a calendar quarter Yur emplyer type regular, nnprfit rganizatin, dmestic emplyer (emplyees perfrm nly husehld services), Indian tribe, agricultural (citrus r nncitrus), r crew chief The type f services yu prvide administrative, research, r ther If yu use a payrll agent agent s name, address, telephne number, email address, and federal preparer tax identificatin number (PTIN) r emplyer identificatin number (FEIN r EIN) Mailing addresses fr mailing yur: Reprting Frms and Infrmatin (Emplyer s Quarterly Reprts, certificatins, and related crrespndence) Tax Rate Infrmatin (Tax rate ntices and related crrespndence) Benefits Paid Infrmatin (Ntices f benefits paid and related crrespndence) The Emplyer Guide t Reemplyment Tax (GT-800002) cntains infrmatin emplyers need t cmply with Flrida s Reemplyment Assistance Prgram Law. If the Frm f Yur Business Ownership Changed r Yu Acquired a Business Yu will need: Yur prir r acquired business name and address The prir business federal emplyer identificatin number The prir business Flrida tax number Prtin f business acquired (if applicable) Effective date f the change r acquisitin Whether emplyees were transferred t the new business and, if s, n what date It is recmmended befre buying an existing business that yu ask the seller fr dcumentatin f any tax, penalty, r interest that is due t the Department f Revenue. As a purchaser, yu culd be liable fr any tax, penalty, r interest wed by the seller. Fr mre infrmatin, visit flridarevenue.cm and select Businesses and Emplyers, then select Buying r Selling a Business. Page 2 f 6
Additinal Applicatins Security File and Pay Requirement Electrnically Enrllment t File and Pay Tax Electrnically Filing and paying electrnically is quick, easy, and secure. Yu can electrnically file and pay all taxes, fees and surcharges, except severance taxes and Miami-Dade Cunty Lake Belt fees. Fr severance taxes and Miami-Dade Cunty Lake Belt fees, payments can be made electrnically; hwever, electrnic return filing is nt available. Taxpayers chsing t enrll with the Department t file r pay electrnically can take advantage f additinal features: an encrypted system that securely saves yur cntact and bank accunt infrmatin; the ability t view yur filing histry and bills psted t yur tax accunt; and, the ability t reprint yur returns. If yu enrll with the Department t make electrnic payments r t file electrnic returns, yu will need the: Bank ruting number and yur accunt number; and Cntact persn s name, address, telephne and fax numbers, email addresses, and preparer identificatin number (if using a payrll agent t prepare yur reemplyment tax returns). Fr mre infrmatin abut the enrllment system and filing and paying tax electrnically, visit flridarevenue.cm/taxes/filepay. D yu have a tax warrant r utstanding tax liability? When yu register, yu will be required t pst a cash depsit, surety bnd, r an irrevcable letter f credit if yu are seeking an additinal registratin and yu wn a cntrlling interest in a business that: Has a tax warrant that is currently unsatisfied; Has an utstanding liability f $2,500 r mre; Had a previus certificate f registratin revked; Failed t cmply with the prvisins f a judgment, settlement agreement, clsing agreement, stipulated payment agreement, r cnsent agreement with the Department; r Has n permanent business lcatin in Flrida, r is perated frm a temprary Flrida lcatin fr less than six mnths in any cnsecutive twelve-mnth perid, and there is evidence that yu will fail t remit taxes. Fr mre infrmatin, see Rule 12A-1.060, Flrida Administrative Cde (F.A.C.), Registratin, available at flrules.rg. Applicatins Yu May Need in Additin t a Flrida Business Tax Applicatin Applicatin fr Amusement Machine Certificate (Frm DR-18) Each lcatin where a cin-perated amusement machine is in peratin must be registered fr sales and use tax. In additin, an Amusement Machine Certificate is required fr each lcatin where machines are perated. This applicatin is used t btain an Annual Amusement Machine Certificate. Applicatin fr a Self-Accrual Authrity / Direct Pay Permit Cmmunicatins Services Tax (Frm DR-700030) This applicatin is used by a purchaser f cmmunicatins services t btain a Cmmunicatins Services Tax Direct Pay Permit and pay the cmmunicatins services tax directly t the Department when: the majrity f the cmmunicatins services used by the purchaser are fr cmmunicatins that riginate utside f Flrida and terminate within Flrida; r the taxable status f sales f cmmunicatins services will nly be knwn upn use. Page 3 f 6
Applicatins Yu May Need in Additin t a Flrida Business Tax Applicatin (cn t) Applicatin fr Self-Accrual Authrity / Direct Pay Permit Sales and Use Tax (Frm DR-16A) This applicatin is used t btain a Sales and Use Tax Direct Pay Permit as authrized by sectin 212.183, Flrida Statutes. See Rule 12A-1.0911, F.A.C., Self-Accrual Authrizatin; Direct Remittance n Behalf f Independent Distributrs. Registratin Applicatin fr Secndhand Dealers and Secndary Metals Recyclers (Frm DR-1S) This registratin, in additin t a sales and use tax registratin, is required fr thse persns wh: purchase, cnsign, trade, r sell secndhand gds; purchase, gather, btain, r sell salvage r scrap metal t be recycled r cnvert ferrus r nnferrus metals int raw materials. Reprt t Determine Successin and Applicatin fr Transfer f Experience Rating Recrds (Frm RTS-1S) This reprt, in additin t registratin fr reemplyment tax purpses, is required fr thse wh purchase r lease an existing business, in whle r in part, r if the frm f wnership f yur business changes. The infrmatin cntained in the reprt is used t determine any reemplyment tax rate change that wuld result frm the transfer f the predecessr s emplyment recrds t yu. Independent Cntractr Analysis (Frm RTS-6061) This analysis, in additin t registratin fr reemplyment tax purpses, is required fr thse wh emply the services f self-emplyed, independent cntractrs ther than thse engaged in a distinct business, ccupatin, r prfessin that serves the general public. Other Applicatins Additinal Applicatins Applicatins Yu May Need Instead f a Flrida Business Tax Applicatin Applicatin fr Registered Businesses t Add a New Flrida Lcatin (Frm DR-1A) Any business that hlds an active certificate f registratin r reemplyment tax accunt with the Department may use Frm DR-1A t register an additinal business lcatin r Flrida rental prperty, a lcatin that has mved frm ne Flrida cunty t anther, r when starting a new taxable activity at a registered business lcatin. This shrter applicatin requests nly that infrmatin necessary t issue a certificate f registratin fr a new r relcated business lcatin. Applicatin fr Cllective Registratin f Living r Sleeping Accmmdatins (Frm DR-1C) This applicatin allws an agent, representative r management cmpany t register multiple, separately wned prperties lcated in a single cunty t cllect sales and use tax n shrt-term rentals f living r sleeping accmmdatins. T use this applicatin, the agent, representative, r management cmpany must have cmpleted a Flrida Business Tax Applicatin (Frm DR-1) and received a sales and use tax certificate f registratin fr each cunty in which living r sleeping accmmdatins are lcated. Applicatin fr a Cnsumer s Certificate f Exemptin (Frm DR-5) Flrida law prvides an exemptin frm sales and use tax t certain nnprfit rganizatins and gvernmental entities. T make qualified, tax-exempt purchases, nnprfit rganizatins and gvernmental entities (except federal gvernment agencies) must btain a Flrida Cnsumer s Certificate f Exemptin. This applicatin is used t apply fr the certificate. Applicatin fr Air Carrier Fuel Tax License (Frm DR-176) This applicatin is used by cmmercial air carriers t btain a Flrida fuel tax license. Flrida Fuel r Pllutants Tax Applicatin (Frm DR-156) This applicatin is used t btain a Flrida fuel tax license r a Flrida pllutant tax license. Page 4 f 6
Business Infrmatin Changes What If My Business Infrmatin Changes? Ntify the Department if yu: change yur business name; change yur mailing address; change yur lcatin address within the same cunty; r clse r sell yur business. Yu can als ntify the Department when yu temprarily suspend r resume business peratins. The quickest way t ntify the Department is by visiting flridarevenue.cm/taxes/updateaccunt. Submit a new registratin (nline r paper) if yu: mve yur business lcatin frm ne Flrida cunty t anther; add anther business lcatin; purchase r acquire an existing business; r change the frm f wnership f yur business. The New Business Start-up Kit available at flridarevenue.cm/dr/business prvides infrmatin t assist newly registered businesses in wrking with the Flrida Department f Revenue. Submit yur cmpleted applicatin Have yu: Prvided yur business identificatin numbers? Mail t: Accunt Management MS 1-5730 Cmpleted all sectins f this applicatin? Flrida Department f Revenue Signed and dated this applicatin? 5050 W Tennessee St Included all additinal applicatins, if required? Tallahassee FL 32399-0160 Cntact Us Yu may als bring yur cmpleted applicatin t yur Fr written replies t tax questins, write t: nearest taxpayer service center. T find a taxpayer service Taxpayer Services MS 3-2000 center near yu, visit flridarevenue.cm/taxes/servicecenters. Flrida Department f Revenue 5050 W Tennessee St Infrmatin, frms, and tutrials are available n the Department s Tallahassee FL 32399-0112 website: flridarevenue.cm Subscribe t Receive Updates by Email frm the T speak with a Department representative, call Taxpayer Department. Subscribe t receive an email fr due date Services at 850-488-6800, Mnday thrugh Friday, excluding reminders, Tax Infrmatin Publicatins, r prpsed rules. hlidays. Subscribe tday at flridarevenue.cm/dr/subscribe. Page 5 f 6