florida dept. of revenue - florida dept. of revenue · 2014-12-18 · business partner number...

1. Taxdueonsalessubjectto6.65%stateand.15%grossreceiptsportions ofcommunicationsservicestax(fromSummaryofScheduleI,Line3)....... 1.2. Taxdueonsalessubjectto2.37%grossreceiptsportionof communicationsservicestax(fromSummaryofScheduleI,Line6)........... 2.3. Taxdueonsalessubjecttolocalportionofcommunications servicestax(fromSummaryofScheduleI,Line7)....................................... 3.

4. Taxduefordirect-to-homesatelliteservices(fromScheduleII,ColumnC) 4.

5. Totalcommunicationsservicestax(addLines1through4)......................... 5.

6. Collectionallowance.Rate:________________............................................. 6. (Ifrateaboveisblank,checkone)❑ Noneapplies❑ .0025❑ .0075

7. Netcommunicationsservicestaxdue(subtractLine6fromLine5)............ 7.

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

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

10. Adjustments(fromScheduleIII,ColumnGand/or ScheduleIV,ColumnU)............................................................. 10.

11. Multistatecredits(fromScheduleV)........................................................... 11.

12. Amountduewithreturn............................................................................... 12.

Name

Address

City/State/ZIP

Toensurepropercredittoyouraccount,attachyourchecktothis paymentcoupon.Mailwithtaxreturnandallschedules.

Payment Coupon Do Not DetACh

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

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

Florida CommunicationsServices tax Return

DR-700016R. 01/11

BUSINeSS PARtNeR NUMBeR

AmountduefromLine12

BusinessAddress

Business Partner Number Reporting Period

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

Checkhereifpaymentwastransmittedelectronically.

Underpenaltiesofperjury,IdeclarethatIhavereadthisreturnandthatthefactsstatedinitaretrue[ss.92.525(2),202.27(5),and837.06,FloridaStatutes].AUthoRIZAtIoNTypeorprintname Authorizedsignature Date

Preparer(typeorprintname) Preparer’ssignature Date

Contactname(typeorprintname) Contactphonenumber Contacte-mailaddress

0 1 2 3 4 5 6 7 8 9 0123456789Useblackink.

HandwrittenExample TypedExample

Newlocationaddress:___________________________________________________________________________________________________________________________________________________________________________Telephonenumber:(______)_______________________________________Newmailingaddress:____________________________________________________________________________________________________________________________________________________________________________

US Dollars Cents

DoR USe oNLy

postmarkorhanddeliverydate

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

FeIN

FROM:

M M D D Y Y Y Y

TO:

M M D D Y Y Y Y

RePoRtING PeRIoD

,,

Checkhereifnegative

DR-700016R. 01/11

9100000999999990006300403107039999999990000002

File electronically . . .it’s easy!TheDepartmentmaintainsafreeandsecureInternetsitetofileandpaycommunicationsservicestax.Toenroll,gototheDepartment’sInternetsiteat:

www.myflorida.com/dor

Where to send payments and returnsMakecheckpayabletoandsendwithreturnto: FLORIDADEPARTMENTOFREVENUE POBOX6520 TALLAHASSEEFL32314-6520 or FileonlineviaourInternetsiteatwww.myflorida.com/dor

DR-700016R. 01/11

Rule 12A-19.100

Florida Administrative Codeeffective 02/11

DR-700016SR. 01/11

ALACHUAUnincorporatedareaAlachuaArcherGainesvilleHawthorneHighSpringsLaCrosseMicanopyNewberryWaldoBAKERUnincorporatedareaGlenSt.MaryMacclennyBAYUnincorporatedareaCallawayLynnHavenMexicoBeachPanamaCityPanamaCityBeachParkerSpringfieldBRADFORDUnincorporatedareaBrookerHamptonLawteyStarkeBREVARDUnincorporatedareaCapeCanaveralCocoaCocoaBeachGrant-ValkariaIndialanticIndianHarbourBeachMalabarMelbourneMelbourneBeachMelbourneVillagePalmBayPalmShoresRockledgeSatelliteBeachTitusvilleWestMelbourne PAGe totAL

Businessname Businesspartnernumber

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

A. Local jurisdiction B. taxable sales subject to 6.65% state tax and .15% gross receipts tax

C. taxable sales subject to 2.37% gross receipts tax and local tax

D. Local tax rate e. Local tax due

CompleteColumnsB,C,andEforalljurisdictionsinwhichyouprovideorusecommunicationsservices.AttachScheduleIandallothersupportingschedulestothetaxreturn.

0.07100.05420.05420.05770.05420.05420.03620.05300.05420.0542

0.02340.05800.0652

0.02140.05520.05520.03180.05520.05520.05520.0552

0.01240.03600.02800.01700.0582

0.05220.05220.05220.05220.05220.06200.05220.05220.05930.05220.05220.05220.04800.05220.05220.05420.0552

DR-700016SR. 01/11

BROWARDUnincorporatedareaCoconutCreekCooperCityCoralSpringsDaniaBeachDavieDeerfieldBeachFortLauderdaleHallandaleBeachHillsboroBeachHollywoodLauderdaleLakesLauderdale-by-the-SeaLauderhillLazyLakeLighthousePointMargateMiramarNorthLauderdaleOaklandParkParklandPembrokeParkPembrokePinesPlantationPompanoBeachSeaRanchLakesSouthwestRanchesSunriseTamaracWestParkWestonWiltonManorsCALHOUNUnincorporatedareaAlthaBlountstownCHARLOTTEUnincorporatedareaPuntaGordaCITRUSUnincorporatedareaCrystalRiverInvernessPAGe totAL




0.05220.05220.04800.05220.05320.05200.05220.05220.05220.01200.05220.05320.05220.05220.00600.06220.05320.05220.05220.05420.05220.05220.05420.05220.05220.05220.05220.05220.05220.05220.05220.0562

0.02640.06020.0602

0.05820.0582

0.02240.05220.0532




DR-700016SR. 01/11

CLAYUnincorporatedareaGreenCoveSpringsKeystoneHeightsOrangeParkPenneyFarmsCOLLIERUnincorporatedareaEvergladesCityMarcoIslandNaplesCOLUMBIAUnincorporatedareaFortWhiteLakeCityDESOTOUnincorporatedareaArcadiaDIXIEUnincorporatedareaCrossCityHorseshoeBeachDUVALAtlanticBeachBaldwinJacksonvilleBeachJaxDuval(CityofJacksonville)NeptuneBeachESCAMBIAUnincorporatedareaCenturyPensacolaFLAGLERUnincorporatedareaBeverlyBeachBunnellFlaglerBeachMarinelandPalmCoastFRANKLINUnincorporatedareaApalachicolaCarrabellePAGe totAL




0.06520.05820.05820.05820.0582

0.02100.03900.05220.0522

0.01900.01200.0582

0.02940.0582

0.02340.03000.0670

0.05820.06820.05820.05820.0582

0.02740.03000.0612

0.02540.05800.06450.05800.01100.0592

0.01500.04200.0642




DR-700016SR. 01/11

GADSDENUnincorporatedareaChattahoocheeGreensboroGretnaHavanaMidwayQuincyGILCHRISTUnincorporatedareaBellFanningSpringsTrentonGLADESUnincorporatedareaMooreHavenGULFUnincorporatedareaPortSt.JoeWewahitchkaHAMILTONUnincorporatedareaJasperJenningsWhiteSpringsHARDEEUnincorporatedareaBowlingGreenWauchulaZolfoSpringsHENDRYUnincorporatedareaClewistonLaBelleHERNANDOUnincorporatedareaBrooksvilleWeekiWacheeHIGHLANDSUnincorporatedareaAvonParkLakePlacidSebringPAGe totAL




0.02640.06020.05920.04820.06020.04500.0602

0.02340.05000.06120.0572

0.02440.0180

0.02340.05720.0572

0.00900.05400.05700.0560

0.01840.03820.05600.0282

0.02440.05820.0482

0.01700.05520.0040

0.02440.05820.05820.0582




DR-700016SR. 01/11

HILLSBOROUGHUnincorporatedareaPlantCityTampaTempleTerraceHOLMESUnincorporatedareaBonifayEstoNomaPonceDeLeonWestvilleINDIANRIVERUnincorporatedareaFellsmereIndianRiverShoresOrchidSebastianVeroBeachJACKSONUnincorporatedareaAlfordBascomCampbelltonCottondaleGracevilleGrandRidgeGreenwoodJacobCityMaloneMariannaSneadsJEFFERSONUnincorporatedareaMonticelloLAFAYETTEUnincorporatedareaMayoLAKEUnincorporatedareaAstatulaClermontEustisFruitlandParkGrovelandHowey-in-the-HillsLadyLakePAGe totAL




0.04600.06320.05820.0600

0.02440.06420.01400.00700.03300.0150

0.02440.05820.05820.02700.05820.0572

0.02540.02200.02020.05920.05920.05920.05920.05920.05920.05920.05920.0400

0.01640.0500

0.02340.0250

0.02540.05000.05820.05820.05820.05820.05820.0582




DR-700016SR. 01/11

LAKE-continuedLeesburgMascotteMinneolaMontverdeMountDoraTavaresUmatillaLEEUnincorporatedareaBonitaSpringsCapeCoralFortMyersFortMyersBeachSanibelLEONUnincorporatedareaTallahasseeLEVYUnincorporatedareaBronsonCedarKeyChieflandFanningSpringsInglisOtterCreekWillistonYankeetownLIBERTYUnincorporatedareaBristolMADISONUnincorporatedareaGreenvilleLeeMadisonMANATEEUnincorporatedareaAnnaMariaBradentonBradentonBeachHolmesBeachLongboatKeyPalmettoPAGe totAL




0.05820.05820.05820.05700.05820.05920.0582

0.03610.01820.05220.05220.05220.0522

0.06020.0690

0.02340.03000.02600.05720.06120.05720.01200.05720.0622

0.01200.0582

0.02640.05420.06020.0602

0.02140.05520.06020.06020.05520.05520.0572




DR-700016SR. 01/11

MARIONUnincorporatedareaBelleviewDunnellonMcIntoshOcalaReddickMARTINUnincorporatedareaJupiterIslandOceanBreezeParkSewallsPointStuartMIAMI-DADEUnincorporatedareaAventuraBalHarbourVillageBayHarbourIslandsBiscayneParkCoralGablesCutlerBayDoralElPortalFloridaCityGoldenBeachHialeahHialeahGardensHomesteadIndianCreekVillageIslandiaKeyBiscayneMedleyMiamiMiamiBeachMiamiGardensMiamiLakesMiamiShoresVillageMiamiSpringsNorthBayVillageNorthMiamiNorthMiamiBeachOpa-lockaPalmettoBayPinecrestSouthMiamiSunnyIslesBeachSurfsidePAGe totAL




0.017350.05120.05220.01300.05220.0130

0.02140.05520.02500.03420.0552

0.05720.05700.05720.05720.05720.05720.05720.05720.06100.05920.02620.06370.05720.05920.01200.00500.05720.06720.05720.05720.05720.05720.06220.05720.05400.05720.05720.05720.05720.06020.05720.05720.0572




DR-700016SR. 01/11

MIAMI-DADE-continuedSweetwaterVirginiaGardensWestMiamiMONROEUnincorporatedareaIslamoradaKeyColonyBeachKeyWestLaytonMarathonNASSAUUnincorporatedareaCallahanFernandinaBeachHilliardOKALOOSAUnincorporatedareaCincoBayouCrestviewDestinFortWaltonBeachLaurelHillMaryEstherNicevilleShalimarValparaisoOKEECHOBEEUnincorporatedareaOkeechobeeORANGEUnincorporatedareaApopkaBayLakeBelleIsleEatonvilleEdgewoodLakeBuenaVistaMaitlandOaklandOcoeeOrlandoWindermereWinterGardenWinterParkOSCEOLAUnincorporatedareaKissimmeeSt.CloudPAGe totAL




0.05720.05720.0490

0.02540.06120.06000.06120.00900.0612

0.02440.05100.05720.0582

0.02300.05120.05220.05220.05620.02800.05020.05500.05000.0522

0.01400.0570

0.05280.06420.00300.05520.05520.05520.00300.05520.05520.05520.05520.05520.05520.0602

0.05720.05720.0560




DR-700016SR. 01/11

PALMBEACHUnincorporatedareaAtlantisBelleGladeBocaRatonBoyntonBeachBrinyBreezesCloudLakeDelrayBeachGlenRidgeGolfGreenacresGulfStreamHaverhillHighlandBeachHypoluxoJunoBeachJupiterJupiterInletColonyLakeClarkeShoresLakeParkLakeWorthLantanaLoxahatcheeGrovesManalapanMangoniaParkNorthPalmBeachOceanRidgePahokeePalmBeachPalmBeachGardensPalmBeachShoresPalmSpringsRivieraBeachRoyalPalmBeachSouthBaySouthPalmBeachTequestaWellingtonWestPalmBeachPASCOUnincorporatedareaDadeCityNewPortRicheyPortRicheySanAntonioSt.LeoZephyrhillsPAGe totAL




0.05720.05100.05120.05420.05220.05220.02320.05220.05220.05220.06440.05220.02600.05220.05920.05220.05220.00000.05220.05320.05220.05420.05220.01600.05620.05220.02000.05220.05220.01500.05520.05320.05220.05220.05100.05600.05220.05220.0542

0.02440.05820.06220.05700.01400.05820.0612




DR-700016SR. 01/11

PINELLASUnincorporatedareaBelleairBelleairBeachBelleairBluffsBelleairShoreClearwaterDunedinGulfportIndianRocksBeachIndianShoresKennethCityLargoMadeiraBeachNorthRedingtonBeachOldsmarPinellasParkRedingtonBeachRedingtonShoresSafetyHarborSeminoleSouthPasadenaSt.PetersburgSt.PeteBeachTarponSpringsTreasureIslandPOLKUnincorporatedareaAuburndaleBartowDavenportDundeeEagleLakeFortMeadeFrostproofHainesCityHighlandParkHillcrestHeightsLakeAlfredLakeHamiltonLakeWalesLakelandMulberryPolkCityWinterHavenPAGe totAL




0.05820.05820.06600.05820.03000.05720.05920.06720.02900.05820.05700.06220.06320.05720.06420.06000.06000.05820.07120.05820.06320.06220.06300.06320.0582

0.05820.05820.06720.04120.06320.06020.05920.05920.05820.00600.01700.05820.04320.05820.07030.05820.05820.0692




DR-700016SR. 01/11

PUTNAMUnincorporatedareaCrescentCityInterlachenPalatkaPomonaParkWelakaST.JOHNSUnincorporatedareaHastingsMarinelandSt.AugustineSt.AugustineBeachST.LUCIEUnincorporatedareaFortPiercePortSt.LucieSt.LucieVillageSANTAROSAUnincorporatedareaGulfBreezeJayMiltonSARASOTAUnincorporatedareaLongboatKeyNorthPortSarasotaVeniceSEMINOLEUnincorporatedareaAltamonteSpringsCasselberryLakeMaryLongwoodOviedoSanfordWinterSpringsSUMTERUnincorporatedareaBushnellCenterHillColemanWebsterWildwoodPAGe totAL




0.02440.05700.05820.05820.05820.0582

0.01840.05220.00400.05220.0522

0.02140.05520.05520.0190

0.01880.04550.01600.0612

0.05420.05820.06320.05920.0582

0.05720.06540.06020.05820.06120.06160.07600.0652

0.02340.05620.05720.05720.05720.0572




DR-700016SR. 01/11

SUWANNEEUnincorporatedareaBranfordLiveOakTAYLORUnincorporatedareaPerryUNIONUnincorporatedareaLakeButlerRaifordWorthingtonSpringsVOLUSIAUnincorporatedareaDaytonaBeachDaytonaBeachShoresDeBaryDeLandDeltonaEdgewaterFlaglerBeachHollyHillLakeHelenNewSmyrnaBeachOakHillOrangeCityOrmondBeachPiersonPonceInletPortOrangeSouthDaytonaWAKULLAUnincorporatedareaSopchoppySt.MarksWALTONUnincorporatedareaDeFuniakSpringsFreeportPaxtonWASHINGTONUnincorporatedareaCaryvilleChipleyEbroVernonWausauPAGe totALGRAND totAL(Carryforwardtonextpage)




0.02440.05200.0620

0.02440.0622

0.02340.05600.00500.0550

0.05520.05520.05520.05520.05520.06520.05520.05400.05520.05520.05520.05520.05520.05520.05400.05720.05520.0602

0.02440.01800.0570

0.01300.05420.01900.0320

0.02340.05720.05920.01100.05900.0572




DR-700016SR. 01/11


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

F.6.65% State tax and.15% Gross Receipts tax

G.2.37% Gross Receipts tax

h.Local tax

1. taxable sales (Col. B grand

total)

2. State tax rate .068 (.0665) and gross receipts tax rate (.0015)

3. State 6.65% plus .15% gross receipts tax due (enter this amount on Page 1, Line 1)

4. taxable sales (Col. C grand

total)

5. Gross receipts .0237 tax rate (.0237)

6. Gross receipts tax due (enter this amount on Page 1, Line 2)

7. Local tax due (Column e grand total). (enter this amount on Page 1, Line 3)

Signatureofofficer(required) Date Telephonenumber( )▼

Closing or Sale of Business or Change of Legal entity

Thebusinesswasclosedpermanentlyon______/______/______.

Areyouacorporation/partnershiprequiredtofilecommunicationsservicestaxreturns? Yes No

Thebusinesswassoldon______/______/______.Thenewownerinformationis:

Nameofnewowner: Telephonenumberofnewowner:( )

Mailingaddressofnewowner:

City: County: State: ZIP:

Thelegalentitychangedon______/______/______.If you change your legal entity and are continuing to do business in Florida and the corporation is registered for communications services tax, you must complete a newApplicationtoCollectand/orReportTaxinFlorida(Form DR-1).

FeINBusiness partner

number

Complete this form, sign it, and mail it with your DR-700016 if:

Thebusinessname(legalentity)changed. Thebusinesswasclosed. Thebusinesswassold.

Toreportanaddresschange,submittheinformationonthepaymentcoupon(Page1ofthereturn).

IfyoucompleteScheduleI,thenyoumustalsocompleteSummaryofScheduleI.Attachtheschedule,summary,andallothersupportingschedulestothetaxreturn.

DR-700016SR. 01/11


Schedule II - Direct-to-home Satellite Services

A. taxable Sales B. tax Rate

.1317

C. Net tax Dueenter this amount on Page 1, Line 4.

Businessname Reportingperiod Businesspartnernumber (UselastdayofreportingperiodinMM/DD/YYformat)

Schedule III - Direct-to-home Satellite Services Adjustments

B. Rate C. CollectionAllowanceAdjustment

A. Change in Reported taxable

Sales

D. AdjustmentAmount

G. totAL ADJUStMeNtS (Add Columns D, e, and F. enter this amount on Page 1, Line 10)

e. Penalty F. Interest

Direct-to-homesatelliteserviceprovidersmustcompleteScheduleII(andScheduleIII,ifneeded)andattachtothetaxreturn.

(Reportcreditsinparentheses)

DR-700016SR. 01/11IfyoucompleteScheduleIV,attachittothetaxreturn.

SeeInstructionsforcompletingthisSchedule.Businessname

Rep

ortingperiod

Businesspartnernum

ber

Sched

uleIV-Adjustments

StateTaxCalculation

LocalTaxCalculation

Penaltyand

Interest

A.L

ocalJurisdiction

B.C

hang

ein

Rep

ortedTaxab

le

Sales

C.R

ate

D.

Collection

Allowance

Adjustment

E.A

djustment

Amount

F.Chang

ein

Rep

ortedTaxab

le

Sales

G.R

ate

H.

Collection

Allowance

Adjustment

I.Adjustment

Amount

+/–

+/–

COUNTY

:Unincorporated

Area:

CITY:

CITY:

CITY:

COUNTY

:Unincorporated

Area:

CITY:

CITY:

CITY:

COUNTY

:Unincorporated

Area:

CITY:

CITY:

CITY:

COUNTY

:Unincorporated

Area:

CITY:

CITY:

CITY:

TOTA

L

K.Interest

J.Penalty

R.N

etTaxAdjustments

(AddCols.E,I,and

O)

S.P

enalty

(AddCols.Jand

P)

T.Interest

(AddCols.Kand

Q)

U.TotalAdjustments

(AddCols.R,S

,and

T.E

nterthis

amou

ntonPage1,Line10.)

Penaltyand

Interest

Calculation

++

L.Chang

einRep

orted

TaxableSales

(SeeInstructions)

M.R

ate

N.C

ollectionAllowance

Adjustment

(SeeInstructions)

O.A

djustmentAmou

nt

GrossReceipts

Calculation

P.Penalty

Q.Interest

+/–(Rep

ortcred

itsin

parentheses)

(Rep

ortcred

itsin

parentheses)

(Rep

ortcred

itsinparentheses)

(Rep

ortcred

itsinparentheses)

(Uselastdayofrep

ortingperiodin

MM/DD/YYfo

rmat)

DR-700016SR. 01/11


Schedule V - Multistate Credits

B. Beginning Date(MMDDyyyy)

C. ending Date(MMDDyyyy)

D. MultistateCredits

A. Local Jurisdiction

e. MultistateCredits

F. MultistateCredits

CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoUNty:UnincorporatedArea:CITY:CITY:CITY:CoLUMN totALSh. totAL CReDItS (Add totals of Columns D through G. enter this amount on Page 1, Line 11.)

Gross Receipts Credits

State taxCredits

Local taxCreditsApplied Period

Direct-to-homeSatellite

G. MultistateCredits

IfyoucompleteScheduleV,attachittothetaxreturn.SeeInstructionsforcompletingthisSchedule.

DR-700016NR. 01/11

General Information and InstructionsTheformandinstructionshavebeenupdatedtoreflectchangesmadein2010asfollows:

Thestateratedecreasedfrom6.8to6.65percentandanadditionalgrossreceiptstaxof.15percentwasadded.However,providersmuststillreportacombinedrateof6.8percentinColumnBonScheduleIregardlessofhowcustomersarebilled.Formoreinformation,seetheInstructionsforScheduleI,ColumnB.

Thereportingrequirementsforbaddebtshavechanged.Formoreinformation,seetheInstructionsforScheduleIandScheduleIV,“Whomustcompletethisschedule?”

What is the communications services tax?CommunicationsservicestaxisimposedbyChapter202,FloridaStatutes.Thistaxincludesastateportion,agrossreceiptsportion,andalocalportion.Thetaxisimposedonvoice,data,audio,video,oranyotherinformationorsignal,includingcableservicesthataretransmittedbyanymedium.

tax RatesTherateforthestateportionis6.65percent(.0665).Thetotalrateforthegrossreceiptsportionis2.52percent(.0252),whichiscomposedof.15percent(.0015)and2.37percent(.0237).Theratefordirect-to-homesatelliteservicesis13.17percent(.1317).Eachtaxingjurisdiction(municipality,chartercounty,orunincorporatedcounty)hasaspecificlocaltaxrate.Toverifycurrentlocaltaxrates,visittheDepartment’sInternetsiteatwww.myflorida.com/dor/taxes/cst.html.

Services subject to taxExamplesofservicessubjecttothetaxinclude:• Local,longdistance,andtolltelephone• VoiceoverInternetProtocol(VoIP)telephone• Cabletelevision• Direct-to-homesatellite• Mobilecommunications• Privatecommunications• Pagerandbeeper• Telephonechargemadebyahotelormotel• Facsimiles(fax),whennotprovidedinthecourseofprofessionalor

advertisingservices• Telex,telegram,andteletypewriter

Services not subject to taxExamplesofservicesnotsubjecttothetaxinclude:• Informationservices(theseservicesmayincludeelectronic

publishing,web-hostingservices,orenduser900-numberservices)• Internetaccessservices,electronicmailservices,electronicbulletin

boardservices,orsimilaronlinecomputerservices• Saleorrechargeofprepaidcallingarrangements• Paytelephonecharges

Note: Whentaxableandnontaxableservicesarebundledtogetherandsoldasapackageforonesaleprice,theentirechargebecomessubjecttotax.However,ifthenontaxableserviceisInternetaccessserviceandthatchargecanbereasonablyidentifiedinyourbooksandrecordskeptintheregularcourseofbusiness,youarenotrequiredtocollecttaxontheportionofthebundledchargeidentifiedasInternetaccessservice.

exemptions Transactionsexemptfromthetaxinclude:• Salesforresale.• Salestofederalgovernmentagencies.• Salestostate,local,andmunicipalgovernments.• Salestoreligiousandeducationalorganizations,andhomesforthe

agedthatarecurrentlyexemptfromfederalincometaxundersec-tion501(c)(3)oftheInternalRevenueCode.

• Salestoholdersofadirectpaypermitforcommunicationsservices.

Partial exemption for residential service Communicationsservicessoldtoaresidentialhouseholdareexemptfromthe6.65percentstateportionandthe.15percentgrossreceiptsportionofthetax.Residentialserviceissubjecttothe2.37percentgrossreceiptstaxandlocaltax.Thispartialexemptiondoesnotapplytothesaleofmobilecommunicationsservice,cableservice,direct-to-homesatelliteservice,oranyresidencethatconstitutesallorpartofatransientpubliclodgingestablishmentasdefinedinChapter509,F.S.

Who must file a return?AllregistereddealersofcommunicationsservicesmustfileaFlorida Communications Services Tax Return(FormDR-700016).

When is the return due and payable? Returnsandpaymentsaredueonthe1standlateafterthe20thdayofthemonthfollowingeachcollectionperiod.Ifthe20thfallsonaSaturday,Sunday,orstateorfederalholiday,yourreturnmustbepost-markedorhanddeliveredonthefirstbusinessdayfollowingthe20th.

Electronicpaymentsmustbeinitiatednolaterthan5:00p.m.Easterntimeonthelastbusinessdaybeforethe20th.Electronicreturnsmusthaveanelectronicdatestamponorbeforethe20th.

Penalty for late paymentsA10percentpenaltyisdueforeach30-dayperiod,orfractionthereof,thatyourreturnorpaymentislate.Themaximumpenaltyis50percentofthetotalamountdue.Seechartbelow.

Latepaymentsincludeadditionaltaxdueasaresultofchangesinsitusingofpreviouslyreportedsalesfromalocaljurisdictionwithalowertaxratetoalocaljurisdictionwithahighertaxrate,iftheproviderhasnotusedanaddressdatabasethatmeetstherequirementsofsection202.22,F.S.

Days Late Rate

1-30 10% 31-60 20% 61-90 30% 91-120 40% over120 50%

Interest on late paymentsInterestisdueonlatepaymentsandisaccruedfromthedatetaxislateuntilitispaid.Afloatingrateofinterestappliestounderpaymentsandlatepaymentsoftax.TherateisupdatedJanuary1andJuly1ofeachyearbyusingtheformulaestablishedins.213.235,F.S.Toobtaininterestrates:

• VisittheDepartment’sInternetsiteatwww.myflorida.com/dor• CallTaxpayerServices,MondaythroughFriday,8a.m.to7p.m.,ET,

at800-352-3671.

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

DR-700016NR. 01/11

Selling or closing your businessIfyourbusinesshasbeensold,merged,orhasceasedoperations,pleasecompletetheClosingorSaleofBusinessorChangeofLegalEntityform(Page15).

Changing your business address or nameIfyourbusinessaddressornamehaschanged,pleasewritethechange(s)inthespacesprovidedonthepaymentcoupon(Page1).Youmayalsosubmitchangesonlineat:www.myflorida.com/dor.

Where to send payments and returnsMakecheckpayabletoandsendwithreturnto: FLORIDADEPARTMENTOFREVENUE POBOX6520 TALLAHASSEEFL32314-6520or FileonlineviaourInternetsiteatwww.myflorida.com/dor

how can I get more information?Ifyouhavequestionsaboutthisformorthefilingrequirementsforthistax,contactTaxpayerServices,MondaythroughFriday,8a.m.to7p.m.,ET,at800-352-3671.Hearing-impairedorspeech-impairedpersonsmaycalltheTDDlineat800-367-8331or850-922-1115.

Completing the Return

Business partner number - ThisisauniqueidentifierassignedbytheDepartmentwhenyouregister.ThebusinesspartnernumberappearsonyourCommunications Services Tax Certificate of Registration(DR-700014).Pleasebesurethatthisnumberisrecordedonthereturnandallschedulesbeforesubmission.

Rounding rule -Alldollaramountsshouldberoundeduptothenearesthundredth(.01).

Proper collection of tax - “Taxdue”isnotastraightpercentagecalculationusingthe“Taxablesales”columnsofScheduleI.Thetaxratesarepreprintedonthescheduleasaconvenience,buttheamountoftaxenteredinthe“taxdue”columnsshouldneverbelessthantheactualamountoftaxcharged.

Supporting schedules -Allsupportingschedulesarerequiredtoprocessthereturn.Failuretosubmitsupportingscheduleswilldelaytheprocessingofthereturnand/oranyrefundthatmaybeassociatedwiththereturn.Floridalawimposesa$5,000penaltyifyoufailtoreportandidentifylocalcommunicationsservicestaxontheappropriatereturnschedule.FailuretoincludeScheduleIortheuseofanunapprovedalternativeformatforScheduleI(suchasaspreadsheet)willresultinthispenalty.

Signature -Thereturnmustbesignedbyapersonwhoisauthorizedtosignonbehalfofthedealer.Failuretoincludeanauthorizedsignaturewilldelaytheprocessingofthereturnand/oranyrefundthatmaybeassociatedwiththereturn.

Line-by-Line Instructions

EnteralldemographicinformationrequestedonPage1ofthereturn,ifthereturnisnotpersonalized.

Note:CompleteSchedulesIthroughV,ifapplicable,beforecompletingLines1-12ofthereturn.

Line 1 - tax due on sales subject to 6.65 percent state and .15 percent gross receipts portions of communications services tax. EntertheamountfromSummaryofScheduleI,ColumnF,Line3(Page15).

Line 2 - tax due on sales subject to 2.37 percent gross receipts portion of communications services tax. EntertheamountfromSummaryofScheduleI,ColumnG,Line6(Page15).

Line 3 - tax due for sales subject to local portion of communications services tax. EntertheamountfromSummaryofScheduleI,ColumnH,Line7(Page15).

Line 4 - tax due for direct-to-home satellite services. EntertotalfromScheduleII,ColumnC(Page16).

Line 5 - total communications services tax. AddLines1through4andentertheresult.

Line 6 - Collection allowance.Ifthecollectionallowancerateisnotpreprintedonthereturn,checktheboxforthecollectionallowancethatappliestothisfilingperiod.MultiplythecollectionallowanceratebytheamountonLine5andentertheresult.

Determining the collection allowance:• Onlytimelyfiledreturnswithpaymentsareentitledtoacollection

allowance.• IfyousubmitatimelyfiledreturnandpaymentandusetheDOR

database,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,tosituscustomersyoumayapplya.75percent(.0075)collectionallowance.

• Direct-to-homesatelliteproviderswhofileatimelyreturnandpaymentmayapplya.75percent(.0075)collectionallowance.

• IfyoufileatimelyreturnandpaymentanddonotusetheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,youmustapplya.25percent(.0025)collectionallowance.

• Directpaypermitholdersdonotreceiveacollectionallowanceonamountsaccruedbutnotcollectedfromcustomers.

Line 7 - Net communications services tax due.SubtractLine6fromLine5andentertheresult.

Line 8 - Penalty.A10percentpenaltyisdueforeach30-dayperiod,orfractionthereof,thatyourreturnorpaymentislate.Themaximumpenaltyis50percentoftheamountdue.MultiplyLine5bytheapplicablepenaltypercentageandentertheresult.

Line 9 - Interest. Interestisdueonlatepayments,fromthedatetaxislateuntilpaid.Afloatingrateofinterestappliestounderpaymentsandlatepaymentsoftax.TherateisupdatedJanuary1andJuly1ofeachyearbyusingtheformulaestablishedinsection213.235,F.S.See“Interestonlatepayments”onPage19formoreinformation.MultiplyLine5bytheapplicableinterestrateandentertheresult.

Line 10 - Adjustments.EntertheTotalAdjustmentsfromScheduleIII,ColumnG(Page16)and/ortheTotalAdjustmentsfromScheduleIV,ColumnU(Page17).Enternegativenumbersinparentheses(amount).

Line 11 - Multistate credits.EntertheTotalCreditsfromScheduleV,ColumnH(Page18).

Line 12 - Amount due with return.Addlines7through9,addorsubtractLine10,subtractLine11andentertheresult.EncloseacheckfortheamountduepayabletotheFloridaDepartmentofRevenue.

Signature.Thereturnmustbesignedbyapersonwhoisauthorizedtosignonbehalfoftheprovider.Failure to include an authorized signature on Page 1 of the return will delay the processing of the return and/or any refund that may be associated with the return.

DR-700016NR. 01/11

Schedule IState, Gross Receipts,and Local taxes Due

Who must complete this schedule?Communicationsservicesproviders,includingcableserviceproviders,directpaypermitholders,andmobilecommunicationsproviders,mustcompletethisscheduleandsenditwiththetaxreturn.(Direct-to-homesatelliteserviceprovidersshouldnotcompleteScheduleI,butmustcompleteScheduleII.)Floridalawimposesa$5,000penaltyifyoufailtoreportandidentifylocalcommunicationsservicestaxontheappropriatereturnschedule.FailuretoincludeScheduleIortheuseofanunapprovedalternativeformatforScheduleI(suchasaspreadsheet)willresultinthispenalty.

Important Notes about Schedule I:• ThisSchedulemustnotcontainanynegativenumbers.• EligiblebaddebtcreditsmaybenettedonthisSchedule;however,

theresultmustnotbelessthanzero.• ThisSchedulemustnotbeusedtoreportothercreditsor

adjustments.UseScheduleIVtoreportothercredits,makeadjustmentstopriorperiods,andtakecreditfortaxpaidonservicesthatareresold.

Note on bad debts: CommunicationsservicesprovidersmayreportcreditsforbaddebtsbynettingthecreditdirectlyagainstcommunicationsservicestaxdueonScheduleI,ormayreportcreditsforbaddebtsonScheduleIV.ProvidersusingScheduleImayuseaproportionalallocationmethodbasedoncurrentgrosssalesorotherreasonableallocationmethodapprovedbytheDepartmenttodeterminetheamountofbaddebtattributabletothestateorlocaljurisdiction.Thecreditmustbetakenwithin12monthsafterthelastdayofthecalendaryearforwhichthebaddebtwaschargedoffonthefederalreturn.Regardlessofthemethodusedtoreportbaddebtcredits,providersmustkeeprecordstosupportallcreditamountsreported.

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

Column A - Local jurisdiction.Youmustreporttheamountoftaxablesalesandtaxcollectedand/oraccruedforeachcountyandmunicipalityinwhichyouprovideorusecommunicationsservices.

Column B - taxable sales subject to 6.65 percent state tax and .15 percent gross receipts tax. Entertotalsalesofalltaxablecommunicationsservicesand/orallpurchasessubjecttotaxunderadirectpaypermit.Note: Communicationsservicessoldtoaresidentialhouseholdareexemptfromthe6.65percentstateportionandthe.15percentgrossreceiptsportionsofthetax.Thisexemptiondoesnotapplytothesaleofmobilecommunicationsservice,cableservice,direct-to-homesatelliteservice,oranyresidencethatconstitutesallorpartofatransientpubliclodgingestablishmentasdefinedinChapter509,F.S.Residentialserviceissubjecttothe2.37percentgrossreceiptstaxandlocaltax.

Column C - taxable sales subject to 2.37 percent gross receipts and local taxes. Entertotalsalesofalltaxablecommunicationsservicesand/orallpurchasessubjecttotaxunderadirectpaypermit.

Column D - Local tax rates.Alistoflocalratesbyjurisdictionispreprinted.Note:Localratescanchange.Youmayverifycurrentratesatwww.myflorida.com/dor/taxes/cst.html.

Column e - Local tax due.Enterthetotallocaltaxcollectedand/oraccruedfortaxabletransactionsreportedinColumnC,onthelinecorrespondingtotheappropriatelocaljurisdiction.

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

Column F - 6.65 percent state tax and .15 percent gross receipts tax.Line 1 - taxable sales.EnterthegrandtotalfromScheduleI,ColumnB.

Line 2 - State tax rate (.0665) and gross receipts tax rate (.0015).Thestatetaxrateof.068ispreprinted.Thisrateiscomprisedofboththe6.65percentstateportionandthe.15percentgrossreceiptsportion.

Line 3 - State tax due.Enterthetotal6.65percentstatetaxplusthe.15percentgrossreceiptstaxcollectedand/oraccruedforsalesreportedonSummaryofScheduleI,ColumnF,Line1.AlsoentertheamountonPage1,Line1.

ColumnG-2.37percentgrossreceiptstax.

Line 4 - taxable sales.EnterthegrandtotalfromScheduleI,ColumnC.

Line 5 - Gross receipts tax rate.Thegrossreceiptstaxrateof.0237ispreprinted.

Line 6 - Gross receipts tax due.Enterthegrossreceiptstaxcollectedand/oraccruedforsalesreportedonSummaryofScheduleI,ColumnG,Line4.AlsoentertheamountonPage1,Line2.

Column h - Local tax.Line 7 - Local tax due. EnterthegrandtotalfromScheduleI,ColumnE.AlsoentertheamountonPage1,Line3.

Schedule IIDirect-to-home Satellite Services

Who must complete this schedule?Direct-to-homesatelliteserviceprovidersmustcompletethisscheduleandsenditwiththetaxreturn.

Important Notes about Schedule II:• ThisSchedulemustnotcontainanynegativenumbers.• EligiblebaddebtcreditsmaybenettedonthisSchedule;however,

theresultmustnotbelessthanzero.• ThisSchedulemustnotbeusedtoreportothercreditsor

adjustments.UseScheduleIIItoreportothercredits,makeadjustmentstopriorperiods,andtakecreditfortaxpaidonservicesthatareresold.

Note on bad debts:Direct-to-homesatelliteserviceprovidersmayreportcreditsforbaddebtsbynettingthecreditdirectlyagainstcommunicationsservicestaxdueonScheduleII,ormayreportcreditsforbaddebtsonScheduleIII.ProvidersusingScheduleIImayuseaproportionalallocationmethodbasedoncurrentgrosssalesorotherreasonableallocationmethodapprovedbytheDepartmenttodeterminetheamountofbaddebt.Thecreditmustbetakenwithin12monthsafterthelastdayofthecalendaryearforwhichthebaddebtwaschargedoffonthefederalreturn.Regardlessofthemethodusedtoreportbaddebtcredits,providersmustkeeprecordstosupportallcreditamountsreported.

Column A - taxable sales.Entertotaltaxablesalesofdirect-to-homesatellitecommunicationsservices.

Column B - tax rate.Thedirect-to-homesatelliteservicestaxrateof.1317ispreprinted.

Column C - Net tax due.Enterthetotalcommunicationsservicestaxcollectedand/oraccruedfortaxablesalesreportedonScheduleII,ColumnA.AlsoentertheamountonPage1,Line4.

DR-700016NR. 01/11

Schedule IIIDirect-to-home Satellite

Services Adjustments

Who must complete this schedule?Direct-to-homesatelliteserviceprovidersmustcompletethisscheduletoreportadjustmentstopreviousfilingperiods.

Important notes about Schedule III:• CompleteaseparateScheduleIIIforeachappliedperiodthatyou

areadjusting.• MakephotocopiesofScheduleIIIasneeded.• TheamountofcreditclaimedonScheduleIIIcannotexceedthe

amountoftaxreportedonScheduleII.Ifthecreditclaimedisgreaterthanthetaxcollected,reporttheadditionalamountonasubsequentreturn.

Note on bad debts: ProvidersmaychoosetoreportbaddebtcreditsonScheduleIIIinsteadofnettingthemonScheduleII.ThecreditamountshouldbereportedasareductionintaxablesalesinColumnA.Thecreditmustbetakenwithin12monthsafterthelastdayofthecalendaryearforwhichthebaddebtwaschargedoffonthefederalreturn.Providersmustkeeprecordstosupportallcreditamountsreported.

Column A - Change in reported taxable sales.Enterthenetchangeintaxablesales.Thisisthetotalofthetaxablesaleswhichareeitherbeingaddedtoordeletedfromtransactionspreviouslyreported.Reportnegativeamountsinparentheses(amount).

Column B - Rate.Entertheappropriateratefortheappliedperiodthatyouareadjusting.

Column C - Collection allowance adjustment.Collectionallowanceadjustmentsarerequiredforalltransactionsthatresultinadecreaseintaxablesales.IfColumnA(Changeinreportedtaxablesales)isadecrease(negativenumber),multiply.0075bytheamountoftaxcollectedand/oraccruedontheamountinColumnA.TheresultshouldbeenteredasapositivenumberinColumnC.Ifacollectionallowancewasnottakenontheoriginalreturnortheadjustmentresultsinanincreaseintaxablesales,thissectiondoesnotapply.Enter0(zero)inColumnC.

Column D - Adjustment amount.SubtractColumnCfromtheamountoftaxcollectedand/oraccruedforsalestransactionsreportedinColumnA.Entertheresult.Reportnegativeamountsinparentheses(amount).

Penalty and Interest Calculation

Penaltyandinterestaredueonalladjustmentswhichresultinanincreaseintaxdue.

Column e - Penalty.See“Penaltyforlatepayments”onPage19forinformationoncalculatingthepenaltydue.

Column F - Interest.See“Interestonlatepayments”onPage19forinformationoncalculatingtheinterestdue.

Column G - total adjustments.SumthetotalsofColumnsD,E,andF.EntertheresultinColumnGandonPage1,Line10.

Schedule IVAdjustments

Who must complete this schedule?Communicationsservicesproviders(exceptdirect-to-homesatelliteserviceproviders)mustusethisscheduleto:

• Reportcorrectionsoradjustmentstopreviousreportingperiods.Thisschedulemustbeusedtocorrectstateorlocaltaxsitusingerrors(revenuereportedinthewrongjurisdiction)andtoadjustamountsreportedincorrectlyonpreviousreturns.

• Reportadjustmentsintaxablesalesduetocredits.• Takecreditfortaxpaidtoavendoronservicesthathavebeen

resold.

Important notes about Schedule IV:• CompleteaseparateScheduleIVforeachappliedperiodthatyou

areadjusting.• MakephotocopiesofScheduleIVasneeded.• TheamountofcreditclaimedonScheduleIVcannotexceedthe

amountoftaxreportedonScheduleI.Ifthecreditclaimedisgreaterthanthetaxcollected,reporttheadditionalamountonasubsequentreturn.

Note on bad debts:ProvidersmaychoosetoreportbaddebtcreditsonScheduleIVinsteadofnettingthemonScheduleI.ThecreditamountshouldbereportedasareductionintaxablesalesinColumnB.Thecreditmustbetakenwithin12monthsafterthelastdayofthecalendaryearforwhichthebaddebtwaschargedoffonthefederalreturn.Providersmustkeeprecordstosupportallcreditamountsreported.

Column A - Local jurisdiction.Enterthenamesofthejurisdiction(s)forwhichyouhaveadjustments.Attachadditionalsheetsasneeded.

State tax Calculation

Column B - Change in reported taxable sales.Enterthenetchangeintaxablesalesonthelinecorrespondingtotheappropriatelocaljurisdiction(s).Thenetchangeintaxablesalesmayincludeareductionforeligiblebaddebts.Reportnegativeamountsinparentheses(amount).

Column C - Rate.Enterthe6.8percentstaterate.Note:ForreportingperiodsafterJuly2010,the6.8percentstaterateisacombinationofthe6.65percentstateportionandthe.15percentgrossreceiptsportion.

Column D - Collection allowance adjustment.Collectionallowanceadjustmentsforstatetaxarerequiredfortransactionsthatresultinadecreaseintaxablesalesforapriorappliedperiod.Iftheoriginalfilingwasnoteligibleforacollectionallowance,orifthisscheduleisbeingusedtoreportanincreaseintaxablesalesforapriorappliedperiodorachangeinjurisdictiononly(nochangeintaxablesales),thissectiondoesnotapply.Enter0(zero)inColumnD.

IfColumnB(changeinreportedtaxablesales)isadecrease (negativenumber),thecollectionallowancemustberecoupedbyoneofthefollowingmethods.TheresultshouldbeenteredasapositivenumberinColumnD.

• IfyouareusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0075bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnB.

DR-700016NR. 01/11

• IfyouarenotusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0025bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnB.

Column e - Adjustment amount.SubtractColumnDfromthetaxcollectedand/oraccruedforthesalesreportedinColumnB,andentertheresult.

Local tax Calculation

Column F - Change in reported taxable sales.Enterthenetchangeintaxablesalesfortheappropriatejurisdiction(s).Thenetchangeintaxablesalesmayincludeareductionforeligibledebts.Reportnegativeamountsinparentheses(amount).

Whenchangesintaxablesalesareduetositusingorreportingerrorsandtaxhasnotbeenrefundedtothecustomer,usethefollowingcalculationstodeterminethechangeintaxablesales.

If you are using the DoR database, a database certified by DoR, or a ZIP+4 database in compliance with s. 202.22, F.S., adjustmentstotaxablesalesshouldbemadebyreallocatingtheoriginallocaltaxdueamountreportedinthewrongjurisdictiontothecorrectjurisdiction.Thetaxshouldbereallocatedregardlessofthetaxrateoriginallyusedorthetaxrateofthecorrectjurisdiction.Taxablesalesamountsshouldbecalculatedbydividingthetaxamountbythetaxrateforeachaffectedjurisdiction.

example 1: $1,113.09inlocaltaxduewasoriginallyreportedinJurisdictionA(taxrate1.10%),butshouldhavebeenreportedinJurisdictionB(taxrate2.10%).Calculatethechange(decrease)intaxablesalesforJurisdictionAbydividingthetaxdueoriginallyreportedinJurisdictionAbyitscurrenttaxrate.(EX:$1,113.09dividedby.0110=$101,190.00).Reportthedecreaseinparentheses.Calculatethechange(increase)intaxablesalestoJurisdictionBbydividingthetaxdueoriginallyreportedinJurisdictionAbythecurrenttaxrateforJurisdictionB.(EX:$1,113.09dividedby.0210=$53,004.29).

example 2:$1,113.09inlocaltaxduewasoriginallyreportedinJurisdictionB(taxrate2.10%),butshouldhavebeenreportedinJurisdictionA(taxrate1.10%).Calculatethechange(decrease)intaxablesalesforJurisdictionBbydividingthetaxdueoriginallyreportedinJurisdictionBbyitscurrenttaxrate.(EX:$1,113.09dividedby.0210=$53,004.29).Reportthedecreaseinparentheses.Calculatethechange(increase)intaxablesalestoJurisdictionAbydividingthetaxdueoriginallyreportedinJurisdictionBbythecurrenttaxrateforJurisdictionA.(EX:$1,113.09dividedby.0110=$101,190.00).

If you are using a database that does not meet the requirements of section 202.22, F.S., youshouldidentifythetaxablesalesandlocaltaxdueamountstobereallocated,thetaxratesforthejurisdictionswherethetaxwasoriginallyreported(incorrectjurisdiction),andwherethetaxshouldbereported(correctjurisdiction).

Ifthecorrectjurisdictionhasahighertaxrate,theoriginaltaxablesalesamountwillbeusedtoclaimacreditintheincorrectjurisdiction.Thissametaxablesalesamountwillbeusedinthecorrectjurisdictiontocalculatetaxdue.Whenmultipliedbythetaxrates,ahigherlocaltaxdueamountinthecorrectjurisdictionwillresult.Notethatadditionallocaltaxresultingfromthetransfertoajurisdictionwithahighertaxratewillbedue,alongwithpenaltyandinterest.See“PenaltyandInterestCalculation.”

example 3:$101,190.00intaxablesaleswasoriginallyreportedinJurisdictionA(taxrate1.10%)butshouldhavebeenreportedinJurisdictionB(taxrate2.10%).Reportthechange(decrease)intaxablesales($101,190.00)inJurisdictionAandthetaxrate(1.10%)intheappropriatecolumns.Reportthedecreaseinparentheses.Reportthechange(increase)intaxablesales($101,190.00)inJurisdictionBandthetaxrate(2.10%)intheappropriatecolumns.Theadditionaltaxwillbedue,alongwithpenaltyandinterest.

Iftherateofthecorrectjurisdictionisthesameasorlowerthantheoriginal(incorrect)jurisdiction,thetaxdueamountreportedshouldbeusedtoclaimacreditintheoriginal(incorrect)jurisdictionandthissametaxdueamountreportedinthecorrectjurisdiction.Taxablesalesamountsshouldbecalculatedbydividingthetaxamountbythetaxrateforeachaffectedjurisdiction.Whentaxistransferredtoajurisdictionwithalowerrate,calculatedtaxablesaleswillnotmatchactualsalestocustomersbutwillprovidetheinformationneededtocorrecttheallocationoftaxreported.

example 4:$1,113.09inlocaltaxduewasoriginallyreportedinJurisdictionB(taxrate2.10%),butshouldhavebeenreportedinJurisdictionA(taxrate1.10%).Calculatethechange(decrease)intaxablesalesforJurisdictionBbydividingthetaxdueoriginallyreportedinJurisdictionBbyitscurrenttaxrate.(EX:$1,113.09dividedby.0210=$53,004.29).Reportthedecreaseinparentheses.Calculatethechange(increase)intaxablesalestoJurisdictionAbydividingthetaxdueoriginallyreportedinJurisdictionBbythecurrenttaxrateforJurisdictionA.(EX:$1,113.09dividedby.0110=$101,190.00).

Column G - Rate.Entertheappropriatelocalratefortheappliedperiodyouareadjusting.

Column h - Collection allowance adjustment.Collectionallowanceadjustmentsarerequiredforalltransfersoftaxbetweenjurisdictionsandanytransactionsthatresultinadecreaseintaxablesalesforapriorappliedperiod.Iftheoriginalfilingwasnoteligibleforacollectionallowanceorifthisscheduleisbeingusedtoreportonlyanincreaseintaxablesalesforapriorappliedperiod,thissectiondoesnotapply.Enter0(zero)inColumnH.

Whenajurisdictionaltransferresultsinatransfertoajurisdictionwiththesameorhighertaxrate,thecollectionallowanceadjustmentmustbecappedattheamountclaimedontheoriginalreturn(i.e.,noadditionalcollectionallowancewillbegrantedonadditionaltaxdueasaresultofthetransfer).

IfColumnF(Changeinreportedtaxablesales)isadecrease (negativenumber),thecollectionallowancemustberecoupedbyoneofthefollowingmethods.TheresultshouldbeenteredasapositivenumberinColumnH.

• IfyouareusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0075bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnF.

• IfyouarenotusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0025bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnF.

Column I - Adjustment amount.SubtractColumnHfromthetaxcollectedand/oraccruedforthesalesreportedinColumnF,andentertheresult.Reportnegativeamountsinparentheses(amount).

DR-700016NR. 01/11

Penalty and Interest Calculation

Penaltyandinterestaredueonalladjustmentswhichresultinadditionaltaxdue,exceptcorrectionsofstateorlocaltaxsitusingerrors(revenuereportedinthewrongjurisdiction).IfyouareusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,youwillbeheldharmlessfortax,penalty,andinterestthatwouldhaveaccruedotherwiseasaresultoftheadditionaltaxdueontransfersbetweenjurisdictions.Ifyoudonotuseadatabaseasspecifiedintheprevioussentenceyouwillnotbeheldharmlessandtheadditionaltaxduefromthetransfertothejurisdictionwiththehighertaxratewillbedue,alongwithpenaltyandinterest.

Column J - Penalty.See“Penaltyforlatepayments”onPage19forinformationoncalculatingthepenaltydue.

Column K - Interest.See“Interestonlatepayments”onPage19forinformationoncalculatingtheinterestdue.

Gross Receipts Calculation

Column L - Change in reported taxable sales.Enterthenetchangeintaxablesales.Thenetchangeintaxablesalesmayincludeareductionforeligiblebaddebts.Reportnegativeamountsinparentheses(amount).

Column M - Rate.Enterthe2.37percentgrossreceiptsrate.

Column N - Collection allowance adjustment.Collectionallowanceadjustmentsarerequiredforalltransactionsthatresultinadecreaseintaxablesales.Iftheoriginalfilingwasnoteligibleforacollectionallowanceorifthisscheduleisbeingusedtoreportonlyanincreaseintaxablesalesforapriorappliedperiod,thissectiondoesnotapplyEnter0(zero)inColumnN.

IfColumnF(changeinreportedtaxablesales),isadecrease(negativenumber),thecollectionallowancemustberecoupedbyoneofthefollowingmethods.TheresultshouldbeenteredasapositivenumberinColumnN.

• IfyouareusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0075bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnF.

• IfyouarenotusingtheDORdatabase,adatabasecertifiedbyDOR,oraZIP+4databaseincompliancewiths.202.22,F.S.,multiply.0025bythetaxcollectedand/oraccruedforsalesbeingdecreasedinColumnF.

Column o - Adjustment amount.SubtractColumnNfromthetaxaccruedonthetransactionsreportedinColumnLandentertheresult.Reportnegativeamountsinparentheses(amount).

Column P - Penalty.See“Penaltyforlatepayments”onPage19forinformationoncalculatingthepenaltydue.

Column Q - Interest.See“Interestonlatepayments”onPage19forinformationoncalculatingtheinterestdue.

Column R - Net tax adjustments.AddthetotalsofColumnsE,I,andOandentertheresult.Reportnegativeamountsinparentheses(amount).

Column S - Penalty.AddthetotalsofColumnsJandPandentertheresult.

Column t - Interest.AddthetotalsofColumnsKandQandentertheresult.

Column U - total adjustments.AddColumnsR,S,andTandentertheresultinColumnUandonPage1,Line10ofthereturn.Reportnegativeamountsinparentheses(amount).

Schedule VMultistate Credits

Who may complete this schedule?Uponproofthatyouhavepaidacommunicationsservicestaxlegallyimposedonaproviderbyanotherstateorlocaljurisdiction,youmaytakeacreditagainsttheFloridacommunicationsservicestaximposedontheproviderforthesameservicesnottoexceedyourFloridataxliabilityintherelevantlocaljurisdictionforthecurrentfilingperiod.Anycreditamountexceedingthecurrentmonth’staxliabilitymustbeclaimedonasubsequentreturn.CompleteColumnsAthroughF.Direct-to-homesatelliteserviceprovidersmustcompleteonlyColumnG.

Note:Proofofcommunicationsservicestaxlegallyimposedontheproviderbyanotherstatemustbesubmittedatthetimethecreditisclaimed.Copiesofsupportingdocumentsmustbeincludedwithyourreturnorfaxedto850-410-2816,attentionCSTReturnReconciliation.Failuretosubmitproofwillresultinthedenialofthecreditclaimed.

Column A - Local jurisdiction.Enterthecounty(ies)ormunicipality(ies)forwhichmultistatecreditsapply.

Columns B and C - Applied period.Enterthemonth,day,andyearforthebeginningandendingdatesoftheoriginalfilingperiodforwhichthecreditappliesintherowcorrespondingtotheappropriatelocaljurisdiction(s).Separateentriesarerequiredforeachappliedperiod.

Local tax Credits

Column D - Multistate credits.Entertheamountoftheeligiblemultistatecreditineachjurisdiction.Reportnegativeamountsinparentheses(amount).

State tax Credits

Column e - Multistate credits. Entertheamountoftheeligiblemultistatecreditsineachcounty.Reportnegativeamountsinparentheses(amount).

Gross Receipts Credits

Column F - Multistate credits.Entertheamountoftheeligiblemultistatecredit.Reportnegativeamountsinparentheses(amount).

Direct-to-home Satellite

Column G - Multistate credits.Entertheamountoftheeligiblemultistatecredit.Reportnegativeamountsinparentheses(amount).

Column h - total credits. AddthetotalsofColumnsDthroughGandentertheresultinColumnHandonPage1,Line11.

florida dept. of revenue - florida dept. of revenue · 2014-12-18 · business partner number...

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