DR 700016 R. 11/02 pg 01-02 - Florida Department of...

1. Tax due on sales subject to the state portion of thecommunications services tax (from Summary of Sched. I, Col. F, Line 3) .... 1.

2. Tax due on sales subject to the gross receipts portion of thecommunications services tax (from Summary of Sched. I, Col. G, Line 6) ... 2.

3. Tax due on sales subject to the local portion of the communicationsservices tax (from Summary of Sched. I, Col. H, Line 7) .............................. 3.

4. Tax due for direct-to-home satellite services (from Schedule II, Column C) 4.

5. Total communications services tax (add Lines 1 through 4) ......................... 5.

6. Collection allowance. Rate:________________ ......................................... 6.(If rate above is blank, check one) ❑ None applies ❑ .0025 ❑ .0075

7. Net communications services tax due (subtract Line 6 from Line 5) ............ 7.

8. Penalty .......................................................................................................... 8.

9. Interest .......................................................................................................... 9.

10. Adjustments (from Schedule III, Column G and/orSchedule IV, Column U) ........................................................... 10.

11. Multistate credits (from Schedule V) ........................................................... 11.

12. Amount due with return ............................................................................... 12.

Name

Address

City/State/ZIP

DR-700016R. 11/02To ensure proper credit to your account, attach your check to

this payment coupon. Mail with tax return and all schedules.

Payment Coupon DO NOT DETACH

Check here if your address or business informationchanged and enter changes below.

Check here if you are discontinuing your businessand this is your final return (see page 15).

Florida CommunicationsServices Tax Return

DR-700016R. 11/02

BUSINESS PARTNER NUMBER

9999 9 99999999 9999999999 9 9999999999 9999 9

Amount duefrom Line 12

Business Address

Business Partner Number Reporting Period

Payment is due on the 1st and LATEif postmarked or hand delivered after

Check here if payment was transmitted electronically.

Under penalties of perjury, I hereby certify that this return has been examined by me and to the best of my knowledge and belief is a true and complete return. [ ss. 92.525(2),203.01(1), and 837.06, Florida Statutes].

AUTHORIZATIONType or print name Authorized signature Date

Preparer (type or print name) Preparer’s signature Date

Contact name (type or print name) Contact phone number Contact e-mail address

00000 11111 2 2 2 2 2 33333 44444 5 5 5 5 5 66666 77777 88888 99999 0123456789Use black ink.

Handwritten Example Typed Example

New location address: _________________________________________________________________________________________________________________________________________________________Telephone number: (______)__________________________________New mailing address: __________________________________________________________________________________________________________________________________________________________

US Dollars Cents

DOR USE ONLY

postmark or hand delivery date

,,,,,,,,,,,,,,,,,,,,,,,,

FEIN

FROM:

M M D D Y Y Y Y

TO:

M M D D Y Y Y Y

REPORTING PERIOD

,,

Check hereif negative

File electronically . . .it’s easy!All dealers are encouraged to file using an electronic method. Filing communications servicestax returns electronically ensures quick, efficient, and accurate processing. E-Services areeasier, faster, and more cost effective than shuffling old-fashioned paper. The Department hastaken steps to ensure that the data you report electronically is just as secure as the data youreport on paper. The Internet site is protected by a secure socket layer (SSL) as well asencryption and user ID (password).

Internet filing: The DOR Internet site will guide dealers easily through the filing process. Dealers should visitwww.myflorida.com/dor or call the Department’s e-Services Unit at 1-800-352-3671 (in Florida only) or850-487-7972.

Hearing or speech impaired persons may call the TDD line at 1-800-367-8331 or 850-922-1115.

EFT and EDI filing: Some dealers are required to file using this method. If, in the previous state fiscal year(July 1 through June 30), a dealer paid $50,000 or more in gross receipts tax, sales tax, or communicationsservices tax, that dealer must file the return using electronic data interchange (EDI) and remit funds usingelectronic funds transfer (EFT), or may both file and remit using the Internet.

Where to send payments and returnsMake check payable to and send with return to:

FLORIDA DEPARTMENT OF REVENUEPO BOX 6520TALLAHASSEE FL 32314-6520orFile online via our Internet site at www.myflorida.com/dor

ALACHUAUnincorporated areaAlachuaArcherGainesvilleHawthorneHigh SpringsLa CrosseMicanopyNewberryWaldoBAKERUnincorporated areaGlen St. MaryMacclennyBAYUnincorporated areaCallawayCedar GroveLynn HavenMexico BeachPanama CityPanama City BeachParkerSpringfieldBRADFORDUnincorporated areaBrookerHamptonLawteyStarkeBREVARDUnincorporated areaCape CanaveralCocoaCocoa BeachIndialanticIndian Harbour BeachMalabarMelbourneMelbourne BeachMelbourne VillagePalm BayPalm ShoresRockledgeSatellite BeachTitusvilleWest Melbourne PAGE TOTAL

DR-700016SR. 11/02

Business name Business partner number

Schedule I - State, Gross Receipts, and Local Taxes Due

A.Local jurisdiction

B. Taxable sales

subject to state tax

C.Taxable sales subject

to local taxes

D.Local tax rates

E.Local tax due

Complete Columns B, C, and E for all jurisdictions in which youprovide or use communications services. Attach Schedule Iand all other supporting schedules to the tax return.

0.05820.04400.05820.06220.02620.05820.04020.03220.04800.0202

0.01140.05800.0652

0.02340.05600.05420.05720.03380.05720.05720.05720.0572

0.01240.03600.02800.01700.0422

0.01660.05220.03900.05220.06200.05220.05220.05220.05220.05220.05220.04800.05220.05220.05420.0552

BROWARDUnincorporated areaCoconut CreekCooper CityCoral SpringsDaniaDavieDeerfield BeachFort LauderdaleHallandale BeachHillsboro BeachHollywoodLauderdale LakesLauderdale-by-the-SeaLauderhillLazy LakesLighthouse PointMargateMiramarNorth LauderdaleOakland ParkParklandPembroke ParkPembroke PinesPlantationPompano BeachSea Ranch LakesSouthwest RanchesSunriseTamaracWestonWilton ManorsCALHOUNUnincorporated areaAlthaBlountstownCHARLOTTEUnincorporated areaPunta GordaCITRUSUnincorporated areaCrystal RiverInvernessPAGE TOTAL

DR-700016SR. 11/02




0.05220.04820.04800.05220.05320.05200.01520.05220.05220.01200.05220.05320.05220.05220.00600.06220.05320.05220.05220.05420.05220.05220.05420.05220.05220.05220.05220.05220.05220.05220.0562

0.00500.05720.0572

0.05820.0582

0.02240.05220.0532


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

CLAYUnincorporated areaGreen Cove SpringsKeystone HeightsOrange ParkPenney FarmsCOLLIERUnincorporated areaEvergladesMarco IslandNaplesCOLUMBIAUnincorporated areaFort WhiteLake CityDESOTOUnincorporated areaArcadiaDIXIEUnincorporated areaCross CityHorseshoe BeachDUVALAtlantic BeachBaldwinJacksonville BeachJax Duval (City of Jacksonville)Neptune BeachESCAMBIAUnincorporated areaCenturyPensacolaFLAGLERUnincorporated areaBeverly BeachBunnellFlagler BeachMarinelandPalm CoastFRANKLINUnincorporated areaApalachicolaCarrabellePAGE TOTAL

DR-700016SR. 11/02




0.06520.05820.02820.05820.0582

0.02100.03900.05220.0330

0.01900.01200.0582

0.02940.0442

0.02340.03000.0670

0.06620.06820.05820.05820.0582

0.02740.03000.0612

0.02540.05800.05920.05800.01100.0592

0.00900.03600.0582


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

GADSDENUnincorporated areaChattahoocheeGreensboroGretnaHavanaMidwayQuincyGILCHRISTUnincorporated areaBellFanning SpringsTrentonGLADESUnincorporated areaMoore HavenGULFUnincorporated areaPort St. JoeWewahitchkaHAMILTONUnincorporated areaJasperJenningsWhite SpringsHARDEEUnincorporated areaBowling GreenWauchulaZolfo SpringsHENDRYUnincorporated areaClewistonLa BelleHERNANDOUnincorporated areaBrooksvilleWeeki WacheeHIGHLANDSUnincorporated areaAvon ParkLake PlacidSebringPAGE TOTAL

DR-700016SR. 11/02




0.00940.05720.05620.04520.05720.04200.0572

0.02340.05000.06120.0572

0.01100.0180

0.00840.05520.0552

0.00900.05400.05700.0560

0.01840.03700.05600.0282

0.02440.05820.0482

0.01700.05520.0040

0.02440.05820.01500.0582


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

HILLSBOROUGHUnincorporated areaPlant CityTampaTemple TerraceHOLMESUnincorporated areaBonifayEstoNomaPonce De LeonWestvilleINDIAN RIVERUnincorporated areaFellsmereIndian River ShoresOrchidSebastianVero BeachJACKSONUnincorporated areaAlfordBascomCampbelltonCottondaleGracevilleGrand RidgeGreenwoodJacob CityMaloneMariannaSneadsJEFFERSONUnincorporated areaMonticelloLAFAYETTEUnincorporated areaMayoLAKEUnincorporated areaAstatulaClermontEustisFruitland ParkGrovelandHowey-in-the-HillsLady LakePAGE TOTAL

DR-700016SR. 11/02




0.02700.06320.05820.0600

0.00800.06420.01400.00700.03300.0150

0.02440.05820.03400.02700.05820.0572

0.02540.02200.02020.05920.05920.05920.05920.05920.00700.05920.05920.0400

0.01640.0500

0.02340.0250

0.02540.05000.05820.05820.05820.05820.05820.0582


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

LAKE - continuedLeesburgMascotteMinneolaMontverdeMount DoraTavaresUmatillaLEEUnincorporated areaBonita SpringsCape CoralFort MyersFort Myers BeachSanibelLEONUnincorporated areaTallahasseeLEVYUnincorporated areaBronsonCedar KeyChieflandFanning SpringsInglisOtter CreekWillistonYankeetownLIBERTYUnincorporated areaBristolMADISONUnincorporated areaGreenvilleLeeMadisonMANATEEUnincorporated areaAnna MariaBradentonBradenton BeachHolmes BeachLongboat KeyPalmettoPAGE TOTAL

DR-700016SR. 11/02




0.05820.04500.05820.02400.05820.05920.0582

0.05220.01820.04120.05220.05220.0522

0.02440.0582

0.00500.03000.02600.05720.06120.05720.01200.05720.0622

0.01200.0582

0.02340.05120.05720.0572

0.01840.01400.05720.05720.05220.05220.0542


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

MARIONUnincorporated areaBelleviewDunnellonMcIntoshOcalaReddickMARTINUnincorporated areaJupiter IslandOcean Breeze ParkSewalls PointStuartMIAMI-DADEUnincorporated areaAventuraBal HarbourBay Harbour IslandBiscayne ParkCoral GablesEl PortalFlorida CityGolden BeachHialeahHialeah GardensHomesteadIndian Creek VillageIslandiaKey BiscayneMedleyMiamiMiami BeachMiami LakesMiami Shores VillageMiami SpringsNorth Bay VillageNorth MiamiNorth Miami BeachOpa LockaPinecrestSouth MiamiSunny Isles BeachSurfsideSweetwaterVirginia GardensWest MiamiPAGE TOTAL

DR-700016SR. 11/02




0.017350.02120.05220.01300.05220.0130

0.01840.05220.02200.03120.0492

0.05520.05500.05520.05520.04700.05520.05900.05720.02420.05520.05520.05720.01000.00300.05520.06520.05520.05520.05520.06020.05520.05200.05520.05520.05520.05820.05520.05520.05520.05520.05520.0470


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

MONROEUnincorporated areaIslamoradaKey Colony BeachKey WestLaytonMarathonNASSAUUnincorporated areaCallahanFernandina BeachHilliardOKALOOSAUnincorporated areaCinco BayouCrestviewDestinFt. Walton BeachLaurel HillMary EstherNicevilleShalimarValparaisoOKEECHOBEEUnincorporated areaOkeechobeeORANGEUnincorporated areaApopkaBay LakeBelle IsleEatonvilleEdgewoodLake Buena VistaMaitlandOaklandOcoeeOrlandoWindermereWinter GardenWinter ParkOSCEOLAUnincorporated areaKissimmeeSt. CloudPAGE TOTAL

DR-700016SR. 11/02




0.02540.06120.06000.02400.00900.0612

0.02440.05100.05720.0368

0.01840.05000.05220.05220.05620.02800.05020.05500.05000.0522

0.01400.0570

0.04980.06120.00000.01720.05220.05220.00000.05220.05220.05220.05000.05220.05220.0572

0.05720.05720.0560


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

PALM BEACHUnincorporated areaAtlantisBelle GladeBoca RatonBoynton BeachBriny BreezesCloud LakeDelray BeachGlen RidgeGolf (Village of)Greenacres CityGulf StreamHaverhillHighland BeachHypoluxoJuno BeachJupiterJupiter InletLake Clarke ShoresLake ParkLake WorthLantanaManalapanMangonia ParkNorth Palm BeachOcean RidgePahokeePalm BeachPalm Beach GardensPalm Beach ShoresPalm SpringsRiviera BeachRoyal Palm BeachSouth BaySouth Palm BeachTequestaWellingtonWest Palm BeachPASCOUnincorporated areaDade CityNew Port RicheyPort RicheySan AntonioSt. LeoZephyrhillsPAGE TOTAL

DR-700016SR. 11/02




0.05220.01220.05120.05420.05220.05220.02320.05220.05220.00600.06440.05220.02600.05220.05920.05220.05220.00000.01620.05320.05220.05420.01600.05620.05220.02000.05220.05220.01500.05520.05320.05220.05220.05100.05600.05220.05220.0542

0.01840.05220.05620.01020.00800.01000.0552


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

PINELLASUnincorporated areaBelleairBelleair BeachBelleair BluffsBelleair ShoreClearwaterDunedinGulfportIndian Rocks BeachIndian ShoresKenneth CityLargoMadeira BeachNorth Redington BeachOldsmarPinellas ParkRedington BeachRedington ShoresSafety HarborSeminoleSouth PasadenaSt. PetersburgSt. Pete BeachTarpon SpringsTreasure IslandPOLKUnincorporated areaAuburndaleBartowDavenportDundeeEagle LakeFort MeadeFrostproofHaines CityHighland ParkHillcrest HeightsLake AlfredLake HamiltonLake WalesLakelandMulberryPolk CityWinter HavenPAGE TOTAL

DR-700016SR. 11/02




0.02520.05820.06600.05820.03000.05720.05920.06720.02900.03320.02020.06220.06320.05720.06420.06000.06000.05820.07120.05820.06320.06220.06300.06320.0292

0.02700.05220.06120.03520.05720.05420.05320.05320.05220.00000.01100.04620.03720.05220.05320.05220.05220.0632


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

PUTNAMUnincorporated areaCrescent CityInterlachenPalatkaPomona ParkWelakaST JOHNSUnincorporated areaHastingsMarinelandSt. AugustineSt. Augustine BeachST. LUCIEUnincorporated areaFort PiercePort St. LucieSt. Lucie VillageSANTA ROSAUnincorporated areaGulf BreezeJayMiltonSARASOTAUnincorporated areaLongboat KeyNorth PortSarasotaVeniceSEMINOLEUnincorporated areaAltamonte SpringsCasselberryLake MaryLongwoodOviedoSanfordWinter SpringsSUMTERUnincorporated areaBushnellCenter HillColemanWebsterWildwoodPAGE TOTAL

DR-700016SR. 11/02




0.01840.05100.05220.05220.05220.0250

0.01840.05220.00400.05220.0522

0.02140.05520.01800.0190

0.01880.01400.01600.0612

0.05420.05820.06320.05920.0582

0.05820.05820.06020.05820.06120.05820.05820.0652

0.02340.05620.04800.05720.03600.0572


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

SUWANNEEUnincorporated areaBranfordLive OakTAYLORUnincorporated areaPerryUNIONUnincorporated areaLake ButlerRaifordWorthington SpringsVOLUSIAUnincorporated areaDaytona BeachDaytona Beach ShoresDeBaryDeLandDeltonaEdgewaterFlagler BeachHolly HillLake HelenNew Smyrna BeachOak HillOrange CityOrmond BeachPiersonPonce InletPort OrangeSouth DaytonaWAKULLAUnincorporated areaSopchoppySt. MarksWALTONUnincorporated areaDeFuniak SpringsFreeportPaxtonWASHINGTONUnincorporated areaCaryvilleChipleyEbroVernonWausauPAGE TOTALGRAND TOTAL (Carry forward to next page)

DR-700016SR. 11/02




0.01240.05200.0620

0.02440.0622

0.00900.02800.00500.0050

0.05520.05520.05520.05520.05520.06520.05520.05400.05520.05520.05520.03800.05520.05520.05400.05720.05520.0602

0.02440.01800.0060

0.01300.05420.01900.0320

0.02340.05720.05920.01100.05900.0220


B. Taxable sales



to local taxes

D.Local tax rates

E.Local tax due

DR-700016SR. 11/02


Summary of Schedule I - State, Gross Receipts, and Local Taxes Due

F.State Tax

G.Gross Receipts Tax

H.Local Tax

1. Taxable sales(Col. B grandtotal)

2. State tax rate .068

3. State tax due(Enter thisamount onPage 1, Line 1)

4. Taxable sales(Col. C grandtotal)

5. Gross receipts .0237tax rate

6. Gross receiptstax due (Enterthis amount onPage 1, Line 2)

7. Local tax due(Column E grandtotal). (Enter thisamount onPage 1, Line 3)

Signature of officer (required) Date Telephone number ( )▼

Closing or Sale of Business or Change of Legal Entity

The business was closed permanently on ______/______/______ .

Are you a corporation/partnership required to file communications services tax returns? Yes No

The business was sold on ______/______/______ . The new owner information is:

Name of new owner: Telephone number of new owner: ( )

Mailing address of new owner:

City: County: State: ZIP:

The legal entity changed on ______/______/______ . If you change your legal entity and are continuing to do business in Florida and the corporationis registered for communications services tax, you must complete a new Application to Collect and/or Report Tax in Florida (Form DR-1).

FEINBusiness partner

number

Complete this form, sign it, and mail it withyour DR-700016 if:The business name (legal entity) changed.The business was closed.The business was sold.

To report an address change, submit theinformation on the payment coupon (Page 1of the return).

If you complete Schedule I, then you must also completeSummary of Schedule I. Attach the schedule, summary,and all other supporting schedules to the tax return.


Schedule II - Direct-to-Home Satellite Services

A.Taxable Sales

B.Tax Rate

.1317

C.Net Tax Due

Enter this amount on Page 1, Line 4.

Business name Applied period Business partner number

Schedule III - Direct-to-Home Satellite Services Adjustments

B.Rate

C.CollectionAllowanceAdjustment

A.Change in Reported

Taxable Sales

D.Adjustment

Amount

G. TOTAL ADJUSTMENTS (Add Columns D, E, and F. Enter this amount on Page 1, Line 10)

DR-700016SR. 11/02

E.Penalty

F.Interest

Direct-to-home satellite service providers must completeSchedule II (and Schedule III, if needed) and attach to thetax return.

(Report credits in parentheses)

DR-700016SR. 11/02

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If you complete Schedule IV, attach it to the tax return.


Schedule V - Multistate Credits

B.Beginning Date

(MMDDYYYY)

C.Ending Date(MMDDYYYY)

D.Multistate

Credits

A.Local Jurisdiction

E.Multistate

Credits

F.Multistate

Credits

COUNTY:Unincorporated Area:CITY:

CITY:

CITY:COUNTY:Unincorporated Area:

CITY:CITY:

CITY:

COUNTY:Unincorporated Area:

CITY:

CITY:CITY:

COUNTY:Unincorporated Area:CITY:

CITY:

CITY:COUNTY:Unincorporated Area:

CITY:CITY:

CITY:

COUNTY:Unincorporated Area:

CITY:

CITY:CITY:

COLUMN TOTALSH. TOTAL CREDITS (Add totals of Columns D through G. Enter this amount on Page 1, Line 11.)

Gross ReceiptsCredits

State TaxCredits

Local TaxCreditsApplied Period Direct-to-Home

Satellite

G.Multistate

Credits

DR-700016SR. 11/02If you complete Schedule V, attach it to the tax return.

DR-700016N R. 11/02

Instructions for Completing the FloridaCommunications Services Tax Return (Form DR-700016)

General Information and Instructions

What is the communications services tax?The communications services tax is a simplified tax thatbecame effective October 1, 2001, replacing several state andlocal taxes with a simpler tax structure. Communicationsservices tax is imposed by Chapter 202, Florida Statutes.This tax includes a state portion, a gross receipts portion, anda local portion. The tax is imposed on voice, data, audio,video, or any other information or signal, including cableservices that are transmitted by any medium.

The rate for the state portion is 6.8 percent (.068). The ratefor the gross receipts portion is 2.37 percent (.0237). The ratefor direct-to-home satellite services is 13.17 percent (.1317).Each local taxing jurisdiction (municipality, charter county, orunincorporated county) has a specific tax rate. While thestate and gross receipts tax rates stay fairly constant, localrates can and do change frequently. To verify current rates,visit the Department’s Internet site at:

www.myflorida.com/dor

Examples of services subject to the tax include:• Long distance or toll telephone.• Cable television.• Direct-to-home satellite.• Mobile communications.• Private communications.• Pager and beeper.• Telephone charge made by a hotel or motel.• Facsimiles (fax), when not provided in the course of

professional or advertising services.• Telex, telegram, and teletypewriter.

Examples of services not subject to the tax include:• Information services (these services may include electronic

publishing, web-hosting services, or end user 900-numberservices).

• Internet access services, electronic mail services,electronic bulletin board services, or similar onlinecomputer services.

• Sale or recharge of prepaid calling arrangements.• Pay telephone charges.

Note: When taxable services and nontaxable services arebundled together and sold as a package for one sale price,the entire charge becomes subject to tax.

ExemptionsTransactions exempt from the tax include:• Sales to government agencies.• Sales to religious and educational organizations that are

currently exempt from federal income tax under section501(c)(3) of the Internal Revenue Code.

• Sales for resale.• Sales to holders of direct pay authority.

Exemptions for residential serviceCommunications services sold to a residential household areexempt from the state portion of the tax. This exemption doesnot apply to the sale of mobile communications service, cableservice, or direct-to-home satellite service. Residentialservice is not exempt from gross receipts tax or local tax.

Who must file a return?All registered dealers of communications services in the Stateof Florida must file a Communications Services Tax Return(Form DR-700016) with the Department of Revenue.

When is the return due and payable?Returns and payments are due on the first and late after the20th day of the month following each collection period.

Penalty for late paymentsA 10 percent (.10) penalty is due for each 30-day period, orfraction thereof, that your return or payment is late. Themaximum penalty is 50 percent of the total amount due. Seechart below.

Days Late Rate

1-30 10%31-60 20%61-90 30%91-120 40%

over 120 50%

Interest on late paymentsInterest is due on late payments and is accrued from the datetax is due until it is paid. A floating rate of interest applies tounderpayments and late payments of tax. The rate is updatedJanuary 1 and July 1 of each year by using the formulaestablished in section 213.235, F.S.

To obtain interest rates:• Visit the Department’s Internet site at

www.myflorida.com/dor• Call Fax on Demand, the Department’s document retrieval

system, at 850-922-3676.• Call Taxpayer Services, Monday through Friday, 8 a.m. to

7 p.m., ET, at 1-800-352-3671 (in Florida only) or850-488-6800.

If your business has been sold, merged, or has ceasedoperations, please complete and return the enclosed Closingor Sale of Business or Change of Legal Entity form (Page 15).

If your business address or name has changed, please writethe change(s) in the spaces provided on the payment coupon(Page 1).

DR-700016N R. 11/02

Where to send payments and returnsMake check payable to and send with return to:

FLORIDA DEPARTMENT OF REVENUEPO BOX 6520TALLAHASSEE FL 32314-6520 orFile online via our Internet site at www.myflorida.com/dor

Electronic filing and payment of taxesAny taxpayer who paid $50,000 or more in gross receipts tax,sales tax, or communications services tax between July 1 andJune 30 (the state’s fiscal year) is required to file and paytaxes electronically. You can enroll via the Department’sInternet site at www.myflorida.com/dor; click on“e-Services.” For more information, call 1-800-352-3671 (inFlorida only) or 850-488-6800.

Substitute communications systems operatorsSubstitute communications systems operators are required tofile an annual return each March to report and remit tax on thecosts of operating a substitute communications system duringthe previous calendar year. Substitute communicationssystems operators should enter the actual costs of operatingthe system in Columns B and C of Schedule I (where dealerswould enter taxable sales in each local jurisdiction), enter thelocal tax due for each jurisdiction in Column E of Schedule I,and complete the Schedule I Summary (Columns F, G, and H).Any adjustments to a previously filed return should be enteredon Schedule IV. Information from the Schedule I Summaryand Schedule IV should be carried to Lines 1, 2, 3, and 10 onPage 1 of the return. Lines 5, 8, 9, and 12 should becalculated as instructed. Substitute communications systemsoperators are not entitled to a collection allowance.

How can I get more information?• If you have questions about this form or the filing

requirements for this tax, or you need additional forms,contact Taxpayer Services, Monday through Friday, 8 a.m.to 7 p.m., ET, at 1-800-352-3671 (in Florida only) or850-488-6800.

• Hearing or speech impaired persons may call the TDD lineat 1-800-367-8331 or 850-922-1115.

Completing the Return

Business partner number - This is a unique identifierassigned by the Department when you register. Thebusiness partner number appears on your CommunicationsServices Tax Certificate of Registration (DR-700014).Please be sure that this number is recorded on the returnand all schedules before submitting to the Department.

Rounding rule - All dollar amounts should be rounded up tothe nearest hundredth (.01).

Proper collection of tax – “Tax due” is not a straightpercentage calculation using the “Taxable sales” columns ofSchedule I. The tax rates are pre-printed on the schedule asa convenience, but the amount of tax entered in the “tax due”columns should always be the actual amount of taxcollected.

Supporting schedules - All supporting schedules arerequired to process the return. Failure to submit supportingschedules will delay the processing of the return and/or anyrefund that may be associated with the return.

Signature - The return must be signed by a person who isauthorized to sign on behalf of the dealer. Failure toinclude an authorized signature on Page 1 of the return willdelay the processing of the return and/or any refund thatmay be associated with the return.

Adjustments - Adjustments or credits on transactions thatoccurred prior to October 1, 2001, may be claimed by filingan Application for Refund (Form DR-26) or by completingSchedule IV.

Line-by-Line Instructions

Enter all demographic information requested on Page 1 of thereturn, if the return is not personalized.

Note: Complete Schedules I through V, if applicable,before completing Lines 1-12 of the return.

Line 1 - Tax due on sales subject to the state portion ofthe communications services tax. Enter the amount fromSummary of Schedule I, Column F, Line 3 (Page 15).

Line 2 - Tax due on sales subject to the gross receiptsportion of the communications services tax. Enter theamount from Summary of Schedule I, Column G, Line 6(Page 15).

Line 3 - Tax due for sales subject to the local portion ofthe communications services tax. Enter the amountfrom Summary of Schedule I, Column H, Line 7 (Page 15).

Line 4 - Tax due for direct-to-home satellite services.Enter total from Schedule II, Column C (Page 16).

Line 5 - Total communications services tax. Add Lines 1through 4 and enter the result here.

Line 6 - Collection allowance. If the collection allowancerate is not preprinted on the return, check the box for thecollection allowance that applies to this filing period.Multiply the collection allowance rate by the amount onLine 5 and enter the result here.

Determining the collection allowance:• Only timely filed returns with payments are entitled to a

collection allowance.• Dealers who submit a timely filed return and payment and

use the DOR database, a database certified by DOR, or aZIP+4 database in compliance with s. 202.22, F.S., to situscustomers may apply a .75 percent (.0075) collectionallowance.

• Direct-to-home satellite dealers who file a timely return andpayment may apply a .75 percent collection allowance.

DR-700016N R. 11/02

• All other dealers who file a timely return and payment anddo not use the DOR database, a database certified byDOR, or a ZIP+4 database in compliance with s. 202.22,F.S., must apply a .25 percent (.0025) collection allowance.

• Direct pay certificate holders do not receive a collectionallowance on amounts accrued but not collected fromcustomers.

Line 7 - Net communications services tax due. SubtractLine 6 from Line 5 and enter the result here.

Line 8 - Penalty. A 10 percent (.10) penalty is due for each30-day period, or fraction thereof, that your return orpayment is late. The maximum penalty is 50 percent of theamount due. Multiply Line 5 by the applicable penaltypercentage and enter the result here.

Line 9 - Interest. Interest is due on late payments, from thedate tax is due until paid. A floating rate of interest appliesto underpayments and late payments of tax. The rate isupdated January 1 and July 1 of each year by using theformula established in section 213.235, F.S. See “Intereston late payments” on Page 19 for more information.Multiply Line 5 by the applicable interest rate and enter theresult here.

Line 10 - Adjustments. Enter the Total Adjustments fromSchedule III, Column G (Page 16) and/or the TotalAdjustments from Schedule IV, Column U (Page 17). Enternegative numbers in parentheses (amount).

Line 11 - Multistate credits. Enter the Total Credits fromSchedule V, Column H (Page 18).

Line 12 - Amount due with return. Add lines 7 through 9,add or subtract Line 10, subtract Line 11 and enter theresult here. Enclose a check for this amount, payable to theFlorida Department of Revenue.

Signature. The return must be signed by a person who isauthorized to sign on behalf of the provider. Failure toinclude an authorized signature on Page 1 of the returnwill delay the processing of the return and/or anyrefund that may be associated with the return.

Schedule IState, Gross Receipts,and Local Taxes Due

Who must complete this schedule?Communications services providers, including cable serviceproviders, direct pay certificate holders, and mobilecommunications providers, must complete this schedule andsent it with the tax return. This schedule may not be used toreport adjustments; deductions entered on Schedule I will notbe accepted. Use Schedule IV to report bad debts andadjustments to prior periods.

Direct-to-home satellite service providers must completeSchedule II.

Schedule I, Columns A through E (Pages 3-14)

Column A - Local jurisdiction. You must report the amountof taxable sales and tax collected and/or accrued for eachcounty and municipality in which you provide or usecommunications services.

Column B - Taxable sales subject to state tax. Enter totalsales of all taxable communications services and/or allpurchases subject to the state tax under a direct paypermit. The following are examples of exempt salestransactions, for state tax calculation purposes.Sales to:• Residential customers, except for sales of mobile

communications services and cable services.• Federal government agencies.• State, local, and municipal governments.• Religious and educational organizations exempt from

federal income tax under section 501(c)(3) of the InternalRevenue Code.

Column C - Taxable sales subject to local taxes. Entertotal sales of all taxable communications services and/or allpurchases subject to the local tax under a direct pay permit.The following are examples of exempt sales transactions,for local tax calculation purposes.Sales to:• Federal government agencies.• State, local, and municipal governments.• Religious and educational organizations exempt from

federal income tax under section 501(c)(3) of the InternalRevenue Code.

Column D - Local tax rates. A list of local rates byjurisdiction is preprinted here. Note: Local rates can anddo change frequently. You may verify current rates atwww.myflorida.com/dor.

Column E - Local tax due. Enter the total local tax collectedand/or accrued for taxable transactions reported inColumn C, on the line corresponding to the appropriatelocal jurisdiction.

Summary of Schedule I, Columns F-H (Page 15)

Column F - State tax.Line 1 - Taxable sales. Enter the grand total from

Schedule I, Column B.Line 2 - State tax rate. The state tax rate of .068 is

preprinted here.Line 3 - State tax due. Enter the total state tax collected

and/or accrued for sales reported on Summary of ScheduleI, Column F, Line 1 here and on Page 1, Line 1 of thereturn.

Column G - Gross receipts tax.Line 4 - Taxable sales. Enter the grand total from

Schedule I, Column C.Line 5 - Gross receipts tax rate. The gross receipts tax rate

of .0237 is preprinted here.

DR-700016N R. 11/02

Line 6 - Gross receipts tax due. Enter the total grossreceipts tax collected and/or accrued for sales reported onSummary of Schedule I, Column G, Line 4 here and onPage 1, Line 2 of the return.

Column H - Local tax.Line 7 - Local tax due. Enter the grand total from Schedule I,

Column E here and on Page 1, Line 3 of the return.

Schedule IIDirect-to-Home Satellite Services

Who must complete this schedule?Direct-to-home satellite service providers must complete thisschedule and send it with the tax return.

Column A - Taxable sales. Enter total taxable sales ofdirect-to-home satellite communications services.

Column B - Tax rate. The direct-to-home satellite servicestax rate of .1317 is preprinted here.

Column C - Net tax due. Enter the total communicationsservices tax collected and/or accrued for taxable salesreported on Schedule II, Column A, here and on Page 1,Line 4 of the return.

Schedule IIIDirect-to-Home Satellite

Services Adjustments

Who must complete this schedule?Direct-to-home satellite service providers must complete thisschedule to report adjustments to previous filing periods.Complete a separate Schedule III for each applied period thatyou are adjusting. Make photocopies of Schedule III asneeded. Use Schedule V to claim multistate credits. Send allcompleted schedules with the tax return.

Column A - Change in reported taxable sales. Enter thenet change in taxable sales. This is the total of the taxablesales which are either being added to or deleted fromtransactions previously reported. Report negative amountsin parentheses (amount).

Note on eligible bad debts: Direct-to-home satellite serviceproviders may take credits on Schedule III for unpaidbalances or worthless accounts. The credit amount shouldbe reported as a reduction in taxable sales in Column A.The credit must be taken within 12 months after the lastday of the calendar year for which the bad debt wascharged off on the federal return. Subsequent toprocessing a return, the Department may requiredocumentation to support bad debts adjustments.

Column B - Rate. Enter the appropriate rate for the appliedperiod that you are adjusting.

Column C - Collection allowance adjustment. Collectionallowance adjustments are required for all transactions thatresult in a decrease in taxable sales. If Column A (Changein reported taxable sales) is a decrease (negative number),multiply .0075 by the amount of tax collected and/oraccrued on the amount in Column A. The result should beentered as a positive number in Column C. If a collectionallowance was not taken on the original return or theadjustment results in an increase in taxable sales, thissection does not apply. Enter 0 (zero) in Column C.

Column D - Adjustment amount. Subtract Column C fromthe amount of tax collected and/or accrued for salestransactions reported in Column A. Enter the result here.Report negative amounts in parentheses (amount).

Penalty and Interest Calculation

Penalty and interest are due on all adjustments which result inan increase in tax due.

Column E - Penalty. See “Penalty for late payments” onPage 19 for information on calculating the penalty due.

Column F - Interest. See “Interest on late payments” onPage 19 for information on calculating the interest due.

Column G - Total adjustments. Sum the totals of ColumnsD, E, and F. Enter the result here and on Page 1, Line 10of the return.

Schedule IVAdjustments

Who must complete this schedule?All dealers of communications services (except direct-to-homesatellite service providers) must report adjustments toprevious filing periods on Schedule IV. This schedule must beused to correct state or local tax situsing errors (revenuereported in the wrong jurisdiction) and to adjust amountsreported incorrectly on previous returns. Complete a separateSchedule IV for each applied period that you are adjusting.Make photocopies of Schedule IV as needed. Use ScheduleV to claim multistate tax credits.

Column A - Local jurisdiction. Enter the names of thejurisdiction(s) for which you have adjustments. Attachadditional sheets as needed.

State Tax Calculation

Column B - Change in reported taxable sales. Enter thenet change in taxable sales on the line corresponding to theappropriate local jurisdiction(s). The net change in taxablesales may include a reduction for eligible bad debts.Report negative amounts in parentheses (amount).

DR-700016N R. 11/02

Note on eligible bad debts: Dealers of communicationsservices may take credits on Schedule IV for unpaidbalances or worthless accounts. The credit amount shouldbe reported as a reduction in taxable sales in Column B.The credit must be taken within 12 months after the lastday of the calendar year for which the bad debt wascharged off on the federal return. Subsequent toprocessing a return, the Department may requiredocumentation to support bad debts adjustments.

Column C - Rate. Enter the appropriate rate for the appliedperiod that you are adjusting.

Column D - Collection allowance adjustment. Collectionallowance adjustments are required for all transfers of taxbetween jurisdictions and any transactions that result in adecrease in taxable sales for a prior applied period. Usethe following calculation and rules to determine the correctcollection allowance credit or the correct amount of theprevious credit that must be recouped.

Note: If the original filing was not eligible for a collectionallowance or if this schedule is being used to report only anincrease in taxable sales for a prior applied period, thissection does not apply. Enter 0 (zero) in Column D.

Note: When a jurisdictional transfer results in a transfer to ajurisdiction with the same or higher tax rate, the collectionallowance adjustment must be capped at the amountclaimed on the original return. A dealer using the DORdatabase, a database certified by DOR, or a ZIP+4database in compliance with section 202.22, F.S., will beheld harmless for penalty and interest that would haveaccrued otherwise as a result of the additional tax due onthe transfer (i.e., no additional collection allowance will begranted on additional tax due as a result of the transfer).A dealer who does not use a database as specified in theprevious sentence is not entitled to a collection allowanceon the additional tax due. The additional tax due from thetransfer to the jurisdiction with the higher tax rate will bedue, along with penalty and interest.

If Column B (Change in reported taxable sales) is adecrease (negative number), the collection allowance mustbe recouped by one of the following methods. The resultshould be entered as a positive number in Column D.

• If the dealer is using the DOR database, a databasecertified by DOR, or a ZIP+4 database in compliance withs. 202.22, F.S., multiply .0075 by the tax collected and/oraccrued for sales being decreased in Column B.

• If the dealer is not using the DOR database, a databasecertified by DOR, or a ZIP+4 database in compliance withs. 202.22, F.S., multiply .0025 by the tax collected and/oraccrued for sales being decreased in Column B.

Column E - Adjustment amount. Subtract Column D fromthe tax collected and/or accrued for the sales reported inColumn B, and enter the result here.

Local Tax Calculation

Column F - Change in reported taxable sales. Enter thenet change in taxable sales for the appropriatejurisdiction(s). The net change in taxable sales mayinclude a reduction for eligible bad debts. Report negativeamounts in parentheses (amount).

Column G - Rate. Enter the appropriate local rate for theapplied period that you are adjusting.

Column H - Collection allowance adjustment. Collectionallowance adjustments are required for all transfers of taxbetween jurisdictions and any transactions that result in adecrease in taxable sales for a prior applied period. Usethe following calculation and rules to determine the correctcollection allowance credit or the correct amount of theprevious credit that must be recouped.

Note: If the original filing was not eligible for a collectionallowance or if this schedule is being used to report only anincrease in taxable sales for a prior applied period, thissection does not apply. Enter 0 (zero) in Column H.

Note: When a jurisdictional transfer results in a transfer to ajurisdiction with the same or higher tax rate, the collectionallowance adjustment must be capped at the amountclaimed on the original return. A dealer using the DORdatabase, a database certified by DOR, or a ZIP+4database in compliance with section 202.22, F.S., will beheld harmless for tax, penalty, and interest that would haveaccrued otherwise as a result of the additional tax due onthe transfer (i.e., no additional collection allowance will begranted on additional tax due as a result of the transfer).A dealer who does not use a database as specified in theprevious sentence is not entitled to a collection allowanceon the additional tax due. The additional tax due from thetransfer to the jurisdiction with the higher tax rate will bedue, along with penalty and interest.

If Column F (Change in reported taxable sales) is adecrease (negative number), the collection allowance mustbe recouped by one of the following methods. The resultshould be entered as a positive number in Column H.

• If the dealer is using the DOR database, a databasecertified by DOR, or a ZIP+4 database in compliance withs. 202.22, F.S., multiply .0075 by the tax collected and/oraccrued for sales being decreased in Column F.

• If the dealer is not using the DOR database, a databasecertified by DOR, or a ZIP+4 database in compliance withs. 202.22, F.S., multiply .0025 by the tax collected and/oraccrued for sales being decreased in Column F.

Column I - Adjustment amount. Subtract Column H fromthe tax collected and/or accrued for the sales reported inColumn F, and enter the result here. Report negativeamounts in parentheses (amount).

DR-700016N R. 11/02

Penalty and Interest Calculation

Penalty and interest are due on all adjustments which result inadditional tax due, except corrections of state or local taxsitusing errors (revenue reported in the wrong jurisdiction).

Column J - Penalty. See “Penalty for late payments” onPage 19 for information on calculating the penalty due.

Column K - Interest. See “Interest on late payments” onPage 19 for information on calculating the interest due.

Gross Receipts Calculation

Column L - Change in reported taxable sales. Enter thenet change in taxable sales. The net change in taxablesales may include a reduction for eligible bad debts.Report negative amounts in parentheses (amount).

Column M - Rate. Enter the appropriate gross receipts rate.

Column N - Collection allowance adjustment. Collectionallowance adjustments are required for all transactions thatresult in a decrease in taxable sales. If the change intaxable sales is an increase, no collection allowanceadjustment is allowed. Note: If a collection allowance wasnot taken on the original return, this section does not apply.Enter 0 (zero) in Column N.

If Column F (Change in reported taxable sales), is adecrease (negative number), the collection allowance mustbe recouped by multiplying the tax collected and/or accruedfor sales being decreased in Column F by .0075 in the caseof a dealer using the DOR database, a database certifiedby DOR, or a ZIP+4 database in compliance with s. 202.22,F.S.; or .0025 in the case of a provider not using adatabase as specified here. This amount should beentered as a positive number in Column N.

Column O - Adjustment amount. Subtract Column N fromthe tax accrued on the transactions reported in Column Land enter the result here. Report negative amounts inparentheses (amount).

Column P - Penalty. See “Penalty for late payments” onPage 19 for information on calculating the penalty due.

Column Q - Interest. See “Interest on late payments” onPage 19 for information on calculating the interest due.

Column R - Net tax adjustments. Add the totals of ColumnsE, I, and O and enter the result here. Report negativeamounts in parentheses (amount).

Column S - Penalty. Add the totals of Columns J and P andenter the result here.

Column T - Interest. Add the totals of Columns K and Q andenter the result here.

Column U - Total adjustments. Add Columns R, S, and Tand enter the result in Column U and on Page 1, Line 10 ofthe return. Report negative amounts in parentheses(amount).

Schedule VMultistate Credits

Who may complete this schedule?Any dealer, upon proof that the dealer has paid acommunications services tax legally imposed by another stateor local jurisdiction, may take a credit against the Floridacommunications services tax for an amount not to exceed thedealer’s Florida communications services tax liability in therelevant local jurisdiction for the current filing period. Anycredit amount exceeding the current month’s tax liability mustbe claimed on a subsequent return. All dealers must use thisschedule to claim multistate credits. All dealers, exceptdirect-to-home satellite service providers, must completeColumns A through F. Direct-to-home satellite serviceproviders must complete only Column G.

Column A - Local jurisdiction. Enter the county(ies) ormunicipality(ies) for which multistate credits apply.

Columns B and C - Applied period. Enter the month, day,and year for the beginning and ending dates of the originalfiling period for which the credit applies in the rowcorresponding to the appropriate local jurisdiction(s).Separate entries are required for each applied period.

Local Tax Credits

Column D - Multistate credits. Enter the amount of theeligible multistate credit in each jurisdiction. Reportnegative amounts in parentheses (amount).

State Tax Credits

Column E - Multistate credits. Enter the amount of theeligible multistate credits in each county. Report negativeamounts in parentheses (amount).

Gross Receipts Credits

Column F - Multistate credits. Enter the amount of theeligible multistate credit. Report negative amounts inparentheses (amount).

Direct-to-Home Satellite

Column G - Multistate credits. Enter the amount of theeligible multistate credit. Report negative amounts inparentheses (amount).

Column H - Total credits. Add the totals of Columns Dthrough G and enter the result here and on Page 1, Line 11of the return.

DR 700016 R. 11/02 pg 01-02 - Florida Department of...

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