GT-200405 R. 04/15

Registration Package for Secondhand Dealers, Mail-in Secondhand

Precious Metals Dealers, or Secondary Metals Recyclers

GT-200405 is the number assigned to this electronic form package posted on our website for Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, or Secondary Metals Recyclers to register with the Department. For your convenience, we combined all the forms you need into one package. The downloadable package contains the four items outlined below:

1. GT-200401 – This document provides general information about registering for

Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers.

2. DR-1S – Registration Application for Secondhand Dealers and/or

Secondary Metals Recyclers is the form that you use to register with the Department. Make as many copies as you need.

3. GT-200403 – This document (Electronic Fingerprint Procedures for

Secondhand Dealer and Secondary Metals Recycler Applicants) provides the instructions for completing background investigations as required by the Florida Department of Law Enforcement (FDLE).

4. GT-800036 – A publication providing general information to Secondhand

Dealers, Mail-In Secondhand Precious Metals Dealers, and Secondary Metals Recyclers about collecting and reporting sales and use tax.

GT-200401 R. 04/15

Registration Information for Secondhand Dealers, Mail-in Secondhand Precious

Metals Dealers, and Secondary Metals Recyclers

Information about how to submit the registration form, the fees, and how to complete a background investigation is provided in this package.

Step 1. Mail the application and processing fee to the Department of Revenue (DOR):

1. Mail a completed Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) for each business location you are registering.

NOTE: Secondhand dealers must register at least one location (not a P.O. Box) in each county where you will purchase, consign, or trade secondhand goods; however, secondhand dealers who also conduct business at temporary locations (such as at trade shows, malls, or hotel lobbies) in a county where you hold a current secondhand dealer registration, are not required to submit additional applications for each temporary business location. Secondary metals recyclers must register each business location.

2. Mail a check or money order payable to the Florida Department of Revenue for $6 per location. (If you are registering two business locations the total due is $12.)

Step 2. Background Investigations are completed by Livescan service providers:

Applicants who do not hold a current:

Certificate of Registration Secondhand Dealer (Form DR-11SHD),

Certificate of Registration Mail-in Secondhand Precious Metals Dealer (Form DR-11PMD), or

Certificate of Registration Secondary Metals Recycler (Form DR-11SMR), and are submitting an application as a “new business,” must undergo a background investigation by electronically submitting fingerprints to a Livescan service provider approved by the Florida Department of Law Enforcement (FDLE).

A background investigation must be completed for each business owner, officer, member, and partner, including directors and stockholders with a controlling interest in the company. Background investigation fees are paid directly to the Livescan service provider. Visit FDLE’s website at www.fdle.state.fl.us and click on “Request a Criminal History,” choose a service provider from the “Livescan Service Providers” link and complete the fingerprinting process.

Applicants required to undergo a background investigation may submit registration application(s) to DOR either before or soon after submitting your fingerprints to a Livescan service provider.

When DOR receives your Form DR-1S application(s) and fee(s) and we are notified that all background investigations were approved (if applicable); DOR will mail your Certificate of Registration to you. A Certificate of Registration authorizes you to conduct business at the registered location. If you do not send the required form(s) and fee(s) to DOR and complete the required background investigations with a Livescan service provider, we will not be able to process your application. After we receive your completed application, fee, and notification of background investigation results, your Certificate of Registration is issued and mailed to you.

A Certificate of Registration is valid for one year (October 1 - September 30th) and must be renewed annually. The Department annually mails renewal forms to all registered certificate holders beginning in August. Be sure to notify DOR of business address changes so that you will receive information and renewal forms. The fastest way to make a change is by visiting our website at: https://taxapps3.state.fl.us/Taxinquiry/

If you do not annually renew your Certificate of Registration, and you continue in business, you will be required to submit a new registration application and undergo another background investigation.

Included in this registration package are:

One Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S).

Electronic Fingerprint Procedures for Secondhand Dealer and Secondary Metals Recycler Applicants (Form GT-200403).

A Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers brochure (Form GT-800036).

Mail your registration application(s) and payment to the address included in the Form DR-1S application form. If you have questions, please call 800-352-3671.

Registration Application for Secondhand Dealersand/or Secondary Metals Recyclers

DR-1SR. 11/12

Rule 12A-17.005Florida Administrative Code

Effective 01/13Instructions

Background Investigation Requirements

Applicants submitting an initial “new business” secondhand dealer, mail-in secondhand dealer, or secondary metals recycler registration are required to undergo a background investigation. However, business owners who hold an active Certificate of Registration (Form DR-11S) may submit registration applications (Form DR-1S) for additional locations without undergoing a background investigation.

Each business owner, officer, member, director, partner and stockholder with a controlling interest in the company must submit finger prints as part of the background investigation process. Applicants submit their finger prints electronically to a Livescan service provider approved by the Florida Department of Law Enforcement (FDLE).

Visit FDLE’s website at www.fdle.state.fl.us and click on “Request a Criminal History,” choose a service provider from the “Livescan Service Providers” link and complete the fingerprinting process.

The Florida Department of Revenue’s Originating Agency Identification (ORI) number is:

FL 921650ZThis number must be given to the Livescan service provider you choose. Applicants are responsible for selecting an approved service provider, completing the fingerprint process, and providing the service provider with the Department’s ORI number. If you do not provide the correct ORI number to the service provider when you submit your fingerprints, Revenue will not receive your investigation results.

Background Investigation Fee (paid directly to the Livescan service provider): The background investigation fee is paid directly to the Livescan service provider. The fee charged by each service provider varies. Choose a service provider listed on FDLE’s website at: www.fdle.state.fl.us and contact a service provider near you to complete the background investigation.

Applicants located outside of Florida should read Electronic Fingerprint Procedures (Form GT-200403) and follow the steps provided for applicants located outside Florida. These procedures are included in the Form GT-200405 registration package and also are posted on our website: http:/ /dor.myflorida.com/dor/taxes/secondhand_dealers_recyclers.html.

Employees of secondhand dealers, main-in secondhand dealers, and/or secondary metals recyclers with no controlling interest, financial or otherwise, do not have to undergo background investigations.

A director with no ability to control the company may submit a letter signed by an active principal corporate officer (president, vice-president, secretary, or treasurer) attesting that the director in question is not required to submit to a background investigation because he or she is not an owner of any interest, financial or otherwise.

Register with the Department of Revenue by completing a Registration Application (Form DR-1S) and paying the registration processing fee. Corporations, sole proprietorships, partnerships, joint ventures, and any other type of business entity must comply with these registration requirements.

Applicants who do not currently hold a current Certificate ofRegistration for Secondhand Dealer or Secondary Metals Recycler(Form DR-11S) and are submitting this application as a “newbusiness” must undergo a background investigation by electronicallysubmitting fingerprints to a Livescan service provider approvedby the Florida Department of Law Enforcement (FDLE). A backgroundinvestigation must be completed for each business owner, officer,member, director, stockholder, and partner, with a controlling interestin the company. Background investigation fees are paid directly to theLivescan service provider. (See details below).

Secondhand dealers must register at least one location (not aP.O. Box) in each county where you will purchase, consign, ortrade secondhand goods, however, secondhand dealers who alsoconduct business at temporary locations (such as at trade shows,malls or hotel lobbies) in a county where you hold a currentsecondhand dealer registration, are NOT required to submitadditional applications for each temporary business location.Secondary metals recyclers must register each business location.

Applicants may submit registration application(s) (Form DR-1S)to the Department of Revenue either before or soon after submittingyour fingerprints to a Livescan service provider.

Certificates of Registration (Form DR-11S) are valid for one yearOctober 1 – September 30th and must be renewed annually. TheDepartment annually mails renewal forms to all registered certificateholders in August.

Note: A business that engages in “pawnbroker” activities or titleloan transactions is not required to register as a secondhand dealer with the Department of Revenue. Pawnbrokers register with the Florida Department of Agriculture and Consumer Services.A business that engages in the business of acquiring salvaged or wrecked motor vehicles for the purpose of reselling them and their parts must register with the Department of Highway Safety and Motor Vehicles (DHSMV) for a salvage motor vehicle dealer license.

Registration Fee (paid to the Department of Revenue): The registration processing fee is $6.00 for each location. For example, if you are registering three business locations, you must include fees for three registrations (3 x $6.00 = $18.00).

Make your check payable to the Florida Department of Revenue. Mail your DR-1S application(s) and fee to:

Account Management - Secondhand Dealer Unit Florida Department of Revenue 5050 W. Tennessee St. - Mail Stop 1-5730 Tallahassee FL 32399-0160

Visit www.myflorida.com/dor to print a registration application (Form DR-1S) or a registration package (Form GT-200405), and for additional information.

A secondhand dealer, mail-in secondhand dealer, or secondary metals recycler must comply with the following before engaging in business in Florida

DR-1SR. 11/12

Page 2

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1. This application is for a: Secondhand Dealer

Mail-in Secondhand Dealer

Secondary Metals Recycler

2. This application is for a (check one):

a. New business Additional business location

b. List current secondhand dealer registration number

–

–

7. List your sales and use tax number (your application cannot be processed without a sales and use tax number):

–

–

8. Business Entity Identification Number - Provide the Federal Employer Identification Number (FEIN) of the business or Social Security Number (SSN) * of the owner/sole proprietor.

a. Federal Employer Identification Number (FEIN): –

b. Social Security Number (SSN) of owner: –

–

6. Contact name (business owner or designee):

3. Legal name of corporation, individual owner, limited liability company, partnership, or other:

4. Trade, fictitious, or “doing business as” name (if different than #3):

5. Physical address of business. Home-based businesses must provide your home address. Listing a post office box, private mailbox, or rural route number is not permitted.

Owner’s telephone number:

( )Business telephone number:

( )

City/State/ZIP: County:

Mailing address (if different than physical address):

City/State/ZIP:

Fax number:

( )

(If you are required to have an FEIN but have not yet been assigned one, you may call the Internal Revenue Service at 800-829-4933 to request one.)

or

Contact telephone number:

( )

FOR DOR USE ONLY

Approved Denied By: (User ID) Date month day year

Business Partner No.

Contract Object (LO)

Street:

Street:

Registration Application for Secondhand Dealersand/or Secondary Metals Recyclers

E-mail address:

Your e-mail address is treated as confidential information (s. 213.053, F.S.), and is not subject to disclosure of public records (s. 119.071, F.S.).

* Social security numbers (SSNs) are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. SSNs obtained for tax administration purposes are confidential under ss. 213.053 and 119.071, F.S., and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.myflorida.com/dor and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.

DR-1SR. 11/12

Page 3

10. Corporations, partnerships, limited liability companies must provide the following: a. Fiscal year ending date:

month day

b. Document/registration number issued by the Florida Secretary of State when the business was chartered or authorized to conduct business in Florida:

________________________________________________________________________

c. Date of incorporation, formation or organization, or date of authorization to conduct business in Florida:

month day year

Note:If you are not incorporated, chartered or registered to do business in Florida, you may be required to do so. For more information, go to the Florida Department of State’s Internet site at www.sunbiz.org or call 850-488-9000.

11 a. If the business is incorporated in another state, provide the name of the state: ___________________________________________

b. If the business is a corporation, provide the registered agent’s contact information:

Registered agent’s name: _______________________________________________________________________________________

Registered agent’s street address: _______________________________________________________________________________

Registered agent’s City/State/ZIP: ________________________________________________________________________________

Registered agent’s telephone number (include area code) ___________________________________________________________

12. Ownership Information: Provide the full name, title, FEIN or SSN (if an FEIN is not required for your business entity, the SSN of the owner is required), and address and telephone number of each corporate officer, owner, general partner, stockholder and/or director with a controlling interest. Make copies of this page if additional space is needed.

NameSSN or FEIN

Street addressCity/State/ZIP or Foreign Country/Postal Code

Telephone numberTitle

( _ _ _ ) _ _ _ - _ _ _ _

( _ _ _ ) _ _ _ - _ _ _ _

( _ _ _ ) _ _ _ - _ _ _ _

( _ _ _ ) _ _ _ - _ _ _ _

9. Business Structure and ownership (check one):

Sole proprietorship - An unincorporated business that is owned by one individual.

Partnership - The relationship existing between two or more entities or individuals who join to carry on a trade or business. This includes a business jointly owned/operated by a husband and wife.

Check one: General partnership

Limited partnership

Joint venture

Married couple

Corporation - A person or group of people who incorporate by receiving a charter from their state’s Secretary of State (includes professional service corporations).

Check one: C-corporation

S-corporation

Not-for-profit corporation

Limited liability company - Two or more entities (or individuals) who file articles of organization with their state’s Secretary of State.

Check one: Single-member LLC

Multi-member LLC

Check here if you elected to be treated as a corporation for federal income tax purposes.

DR-1SR. 11/12

Page 4

You will NOT be issued a Certificate of Registration (Form DR-11S) if:1. You are not registered to pay and file sales and use tax in Florida.

2. You are younger than 18 years old.

3. You are applying for a Secondhand or Mail-in Secondhand Dealer license and within the preceding 10 years, any business owner, officer, member, director, partner, and/or stockholder with a controlling interest in the company was convicted of, or entered a plea of guilty or nolo contendere to, or had adjudication withheld for, a crime against the laws of Florida or any other state in the United States relating to registration as a secondhand dealer or involving theft, larceny, dealing in stolen property, receiving stolen property, burglary, embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, any violation of s. 812.015, F.S., or any fraudulent dealing.

4. You are applying for a Secondhand or Mail-in Secondhand Dealer license and any business owner, officer, member, director, partner, and/or stockholder with a controlling interest in the company ever had a final judgment entered against them in civil action upon grounds of fraud, embezzlement, misrepresentation, or deceit.

5. You are applying for a Secondary Metals Recycler license and:

(A) Within the preceding 24 months, any business owner, officer, member, director, partner, and/or stockholder with a controlling interest in the company was convicted of, or entered a plea of guilty or nolo contendere to, a felony committed against the laws of Florida or any other state in the United States involving theft, larceny, dealing in stolen property, receiving stolen property, burglary, embezzlement, obtaining property by false pretenses, possession of altered property, any felony drug offense, or of knowingly or intentionally violating the laws of Florida relating to registration as a secondary metals recycler, or

(B) You are registering a business location that does not meet the definition of a “fixed location” in s. 538.18, F.S.

Signature - Under the penalties of perjury, I declare that I have read this application and that the facts stated in it are true.

___________________________________________________________________________ ____________________________________ _________________Signature of Applicant Title Date

This application cannot be processed if not signed by an owner, officer, member, partner, director, or stockholder with a controlling interest in the company.

Secondhand dealers engage in the business of purchasing, consigning, or trading secondhand goods. (See s. 538.03, F.S., for the complete definition and exceptions to Chapter 538, F.S., requirements.)

Note: Persons in the business of buying, consigning or trading precious metals, including jewelry, should register as a secondhand dealer.

Mail-in Secondhand Dealers conduct business within Florida and contract with other persons or entities to buy precious metals or jewelry through an Internet website, the United States Post Office, or telemarketing.(See s. 538.31, F.S., for complete definition.)

Contact Us

Tax information, service center addresses and phone numbers, forms, and tutorials are available on our Internet site at:www.myflorida.com/dor. To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday,8 a.m. to 7 p.m., ET, at 800-352-3671 or visit a Department of Revenue Service Center near you. Service centers are located throughoutFlorida. Visit our Internet site to find the address and phone number of the service center nearest you.

Secondary metals recyclers engage from a fixed location, in the business of purchase transactions, or gathering or obtaining ferrous or nonferrous metals that have served their original economic purpose or have facilities for performing the manufacturing process by which ferrous metals or nonferrous metals are converted from raw material products consisting of prepared grades and having an existing or potential economic value. (See s. 538.18, F.S., for complete definition.)

Note: Salvage, scrap metal, and recycling centers are examples of businesses that must register as a secondary metals recycler. A business that acquires salvaged or wrecked motor vehicles for the purpose of reselling them and their parts must also register with the Department of Highway Safety and Motor Vehicles (DHSMV) for a salvage motor vehicle dealer license.

DefinitionsChapter 538, Parts I-III, Florida Statutes

Electronic Fingerprint Procedures for Secondhand Dealer and Secondary Metals Recycler Applicants

GT-200403R. 03/1212A-17.005

Florida Administrative CodeEffective 01/13

Background Investigation Requirements

First-time applicants for a secondhand dealer, mail-in secondhand dealer, or secondary metals recycler Certificate ofRegistration (Form DR-11S) must undergo a background investigation.

Each business owner, officer, member, partner, director, and stockholder with a controlling interest in the company, mustsubmit fingerprints as part of the background investigation process.

Employees who have no controlling interest in a secondhand dealer or secondary metals business do NOT have to undergo abackground investigation.

Applicants who have a current Certificate of Registration (Form DR-11S) may submit registration applications (Form DR-1S) for ad-ditional locations without undergoing a new background investigation.

Application and Fingerprint Procedures for Applicants Located in Florida

1. Visit the Department of Revenue’s (DOR) web site at www.myflorida.com/dor and download a Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) for each business location you are registering. The form is located under “Forms and Publications” in the Quick Links section of our website.

Complete Form DR-1S for each location and mail the completed form(s) with a $6 per location registration fee to:

Account Management - Secondhand Dealer Unit Florida Department of Revenue - Mail Stop 1-5730 5050 W. Tennessee St Tallahassee, Florida 32399-0160

Note: A registration package (GT-200405) is also available on our website. This package includes a registration application (Form DR-1S), electronic fingerprint procedures, sample transaction forms, and a brochure.

2. You must be registered to collect and pay Florida sales and use tax in each county where you have a secondhand dealer or secondary metals recycler business. You must complete a Florida Business Tax Application (Form DR-1) before your secondhand dealer/secondary metals recycler application may be processed. Register online for free. If you do not have Internet access, you may complete and mail a paper Florida Business Tax Application (Form DR-1), along with the $5 processing fee. 3. Before or soon after you mail the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) to DOR, arrange to scan your fingerprints using an approved service provider. Visit the Florida Department of Law Enforcement’s (FDLE) website at www.fdle.state.fl.us and select “Request a Criminal History.” Choose a provider near you from the Livescan Service Provider List for onsite fingerprint screening. You are responsible for paying all fees.

4. When you go to be fingerprinted, you must give the service provider the Department of Revenue’s Originating Agency Identification Number (ORI# FL 921650Z). If you do not give the correct ORI number when you submit your fingerprints, DOR will not receive your investigation results. Each business owner, officer, member, partner, director, and stockholder with a controlling interest in the company, must submit fingerprints. Applicants must separately register and complete the fingerprint process.

You must bring two forms of identification when you get your fingerprints scanned. One identification must have your picture and signature, such as a driver license, state identification card, or passport. You will also need to provide personal information such as your full name, address, and social security number for the Federal Bureau of Investigation (FBI) to conduct the background investigation.

The Department will mail you a Certificate of Registration (Form DR-11S) after we process your registration application(s) and after FDLE notifies DOR that all background investigation(s) were approved.

GT-200403R. 03/12

Page 2Rejected (illegible) Fingerprints

If the FBI determines that your fingerprints are not legible, DOR will send a letter or e-mail notifying you that the fingerprint process must be repeated.

In-state applicants must go back to the same or a different Livescan service provider to rescan their fingerprints. Bring the notifica-tion letter or e-mail you received from DOR when you rescan your prints; it includes your unique TCN# (Transaction Control Number) and TCR# (Transaction Control Reference Number). You will repeat the fingerprint scanning process.

Applicants located outside Florida must repeat steps 3 and 4 described below. Enclose a copy of the DOR notification letter that includes your TCN# (Transaction Control Number) and TCR# (Transaction Control Reference Number) when you mail your rerolled fingerprint cards to Fieldprint.

DOR will contact you about conducting a name search if your fingerprints were rejected twice by the FBI due to poor image quality.

Application and Fingerprint Procedures for ApplicantsLocated Outside Florida

1. Visit the Department of Revenues (DOR) website at www.myflorida.com/dor and download a Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) for each business location you are registering. The form is located under “Forms and Publications” in the Quick Links section of our website. Complete Form DR-1S for each location and mail the completed form(s) with a $6 per location registration fee to:

Account Management - Secondhand Dealer Unit Florida Department of Revenue – Mail Stop 1-5730 5050 W Tennessee St Tallahassee, Florida 32399-0160

Note: A registration package (Form GT-200405) is also available on our website. This package includes a registration application (Form DR-1S), electronic fingerprint procedures, sample transaction forms, and a brochure.

2. You must be registered to collect and pay Florida sales and use tax in each county where you have a secondhand dealer or secondary metals recycler business. You must complete a Florida Business Tax Application (Form DR-1) before your secondhand dealer/secondary metals recycler application may be processed. Register online for free. If you do not have Internet access you may complete and mail a paper Florida Business Tax Application (Form DR-1) along with the $5 processing fee.

3. You must choose a Livescan Service Provider approved by FDLE. A list of approved service providers is located on FDLE’s website at www.fdle.state.fl.us. Not all livescan service providers are available outside of Florida. One company registered with FDLE that can provide services both within and outside Florida is Fieldprint. If you choose to use Fieldprint, visit www.fieldprintflorida.com and follow the registration instructions. On the “reason why you need to be fingerprinted” screen; select “I know my Fingerprint Code.” Enter the account code: FPDORAcctMgmt

If you choose Fieldprint and there is no office near you, you will be presented with an option to order paper fingerprint cards. Each business owner, officer, member, partner, director, and stockholder with a controlling interest in the company, must separately register and complete the fingerprint process. Fieldprint will mail you instructions, two paper fingerprint cards, and a preaddressed envelope.

You are responsible for paying all fees.

4. To submit your fingerprints, register with Fieldprint and: • Make an appointment to visit one of Fieldprint’s offices to scan your fingerprints, or • Bring the fingerprint card packet that you received from Fieldprint to a local law enforcement office to get your fingerprints rolled on both fingerprint cards. Mail the two completed fingerprint cards in the preaddressed envelope. Fieldprint will scan the fingerprint cards and send your demographic information, payment, and scanned fingerprints to FDLE.

You must bring two forms of identification when you get your fingerprints scanned or rolled. One identification must have your picture and signature, such as a driver license, state identification card, or passport. You will also need to provide personal information, such as your full name, address, and social security number for the Federal Bureau of Investigation (FBI) to conduct the background investigation.

Contact Fieldprint at 877-614-4364 if you have questions about the fingerprinting process.

The Department will mail you a Certificate of Registration (Form DR-11) after we process your registration application(s) and after FDLE notifies DOR that all background investigation(s) were approved.

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers, Page 1

Secondhand Dealers, Mail-in Secondhand

Precious Metals Dealers, and

Secondary Metals Recyclers

Definitions Secondhand Goods – Any property previously owned or used. “Secondhand goods” does not include office furniture, pianos, books, clothing, organs, coins, motor vehicles, costume jewelry, cardio and strength training or conditioning equipment designed primarily for indoor use, and secondhand sports equipment that is not permanently labeled with a serial number.

Secondhand Dealer – Any person, corporation, or other business organization that is in the business of purchasing, consigning, or trading secondhand goods and is not a secondary metals recycler.

Precious Metals – Any item containing any gold, silver, or platinum, or any combination thereof, excluding any chemical or any automotive, photographic, electrical, medical, or dental materials or electronic parts.

Mail-in Secondhand Precious Metals Dealer – Any person or entity that conducts business within Florida and contracts with other persons or entities to buy precious metals (items that contain gold, silver, or platinum, or any combination thereof) or jewelry through a website, the United States Postal Service, or telemarketing.

Secondary Metals Recycler – Any person, corporation, or other business organization, operating at a fixed location that buys, gathers, or obtains ferrous or nonferrous metals that are converted into raw material products.

Ferrous metal – Metal containing significant quantities of iron or steel.

Nonferrous metal – Metal not containing significant quantities of iron or steel.

Pawnbroker – Any person engaged in the business of making pawns who makes a public display with the words “pawn,” “pawnbroker,” “pawnshop,” or any variation, or who displays a sign or symbol identified with pawns.

Pawnbrokers are required to register with the Florida Department of Agriculture and Consumer Services (www.800helpfla.com). (See Chapter 539, Florida Statutes [F.S.])

Salvage Motor Vehicle Dealer – A business that engages in the business of acquiring salvaged or wrecked motor vehicles for the purpose of reselling them and their parts. Salvage motor vehicle dealers must register with the Department of Highway Safety and Motor Vehicles (DHSMV) for a salvage motor vehicle dealer license (www.flhsmv.gov). (See section [s.] 320.27, F.S.)

Registration Requirements Any person who purchases or sells secondhand goods, precious metals, or metals for conversion to raw material products must register with the Department of Revenue to collect and report sales tax and applicable discretionary sales surtax, and also register as a secondhand dealer or secondary metals recycler.

Any person who engages in business as a pawnbroker must register with the Department of Revenue to collect and report sales tax and surtax. Pawnbrokers are not required to register as a secondhand dealer.

Any salvage motor vehicle dealer that dismantles and converts motor vehicles into scrap metal must register with the Department of Revenue as a secondary metals recycler.

GT-800036 R. 04/15

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers, Page 2

All secondhand dealers, mail-in secondhand precious metals dealers, and secondary metals recyclers applying for an initial (“new business”) registration must complete two registration applications with the Department of Revenue in order to conduct business in Florida:

Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S). The registration processing fee is $6 per location.

Florida Business Tax Application (Form DR-1). A separate application is required for each business location. You can register to collect and report tax through our website. The site will guide you through an application interview that will help you determine your tax obligations. If you do not have Internet access, you can complete a paper Florida Business Tax Application (Form DR-1). The registration fee for a paper application is $5; however, there is no fee for registering online.

Any person who is in the business of purchasing, consigning, or trading secondhand goods at a flea market (temporary or permanent business location) must obtain a Certificate of Registration Secondhand Dealer (Form DR-11SH) for the flea market location, unless the business has registered as a secondhand dealer in the same county as the flea market. The business must also obtain a sales and use tax Certificate of Registration (Form DR-11) for the flea market business location.

After we approve your registration, you will receive a Certificate of Registration (Form DR-11) and a Florida Annual Resale Certificate for Sales Tax (Form DR-13). If you are not filing electronically, we will mail paper tax returns to you. The Florida Annual Resale Certificate for Sales Tax is used for tax-exempt purchases you intend to resell. If the goods bought for resale are later used (not resold), you must report and pay use tax and surtax on those items. Florida law provides for criminal and civil penalties for fraudulent use of a Florida Annual Resale Certificate for Sales Tax.

Are There Any Exemptions from the Registration Requirements? Yes. Florida law exempts certain types of businesses and transactions that are not subject to the registration requirements for secondhand dealers and secondary metals recyclers. See ss. 538.03, 538.22, and 538.31, F.S., for additional transactions that are not subject to Florida law regarding secondhand dealers and secondary metals recyclers.

Who is Not Required to Register as a Secondhand Dealer?

Pawnbrokers.

Any nonprofit, religious, charitable organization or school-sponsored association or organization.

Garage sale operators who hold less than 10 garage sales per year.

Any person accepting a secondhand good as a trade-in for a similar item of greater value.

Any person offering items for sale, purchase, consignment, or trade via an Internet website who is not required to have a local occupational or business license to offer these items.

Any business that primarily buys, sells, or trades motion picture videos and video games that meets the requirements of s. 538.03(2)(o), F.S.

Any business registered with the Department for sales tax as an antique dealer that meets the requirements of s. 538.03(2)(l), F.S.

Any auction business defined in s. 468.382, F.S., operating as an auction business in the buying and selling of estates, business inventory, surplus merchandise, or business liquidations

Who is Not Required to Register as a Mail-in Secondhand Precious Metals Dealer?

Any registered secondhand dealer available to the public for walk-in business.

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers, Page 3

Who is Not Required to Register as a Secondary Metals Recycler?

Any religious, fraternal, civic, patriotic, social, or school-sponsored organization or association or any nonprofit corporation or association.

Any vendor that generates regulated materials in the ordinary course of business.

How to Complete a Background Investigation Applicants submitting an initial (“new business”) secondhand dealer, mail-in secondhand precious metals dealer, or secondary metals recycler registration are required to undergo a background investigation.

However, business owners may submit registration applications (Form DR-1S) for additional locations without undergoing a new background investigation if they hold an active:

Certificate of Registration Secondhand Dealer (Form DR-11SHD),

Certificate of Registration Mail-in Secondhand Precious Metals Dealer (Form DR-11PMD), or

Certificate of Registration Secondary Metals Recycler (Form DR-11SMR).

Each business owner, officer, member, director, partner and stockholder with a controlling interest in the company must submit fingerprints as part of the background investigation process. Applicants submit their fingerprints electronically to a Livescan service provider approved by the Florida Department of Law Enforcement (FDLE). Visit FDLE’s website at www.fdle.state.fl.us and select “Request a Criminal History,” choose a service provider from the “Livescan Service Providers” link, and complete the fingerprinting process.

The Florida Department of Revenue’s Originating Agency Identification (ORI) number is FL 921650Z. This number must be given to the Livescan service provider you choose. Applicants are responsible for selecting an approved service provider, completing the fingerprint process, and providing the service provider with the Department’s ORI number. If you do not provide the correct ORI number to the service provider when you submit your fingerprints, the Department will not receive your investigation results.

Background Investigation Fee (paid to Livescan service provider): The background investigation fee is paid directly to the Livescan service provider. The fee charged by each service provider varies. Fingerprint results are usually received within four days after fingerprints are scanned.

Applicants located outside Florida should read Electronic Fingerprint Procedures (Form GT-200403) and follow the steps provided for applicants located outside Florida. These procedures are included in the GT-200405 registration package and posted on our website: http://dor.myflorida.com/dor/taxes/secondhand_dealers_recyclers.html

Employees of secondhand dealers, mail-in secondhand precious metals dealers, and/or secondary metals recyclers with no controlling interest, financial or otherwise, do not have to undergo background investigations.

A director with no ability to control the company may submit a letter signed by an active principal corporate officer (president, vice-president, secretary, or treasurer) attesting that the director in question is not required to submit to a background investigation because he or she is not an owner of any controlling interest, financial or otherwise.

Local Law Enforcement Local law enforcement is responsible for enforcing compliance with holding periods, inspection, and recordkeeping requirements. Contact your local sheriff or police department if you have questions about transaction forms, recordkeeping, or how many days an item must be kept onsite before it may be resold or traded.

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers, Page 4

Local law enforcement may request a report that includes names and addresses of registered secondhand dealers, mail-in secondhand precious metals dealers, and secondary metals recyclers in your jurisdiction by calling 800-352-3671 or by emailing masonde@dor.state.fl.us or youngj@dor.state.fl.us. Only law enforcement is authorized to request these registration reports.

When to Collect and Report Sales Tax Retail sales of secondhand goods, precious metals, and secondary metals are subject to Florida’s sales and use tax and applicable discretionary sales surtax. Information on collecting and reporting sales and use tax can be found in the Department’s sales and use tax brochure, GT-800013.

Most counties have a discretionary sales surtax that is applicable to all transactions that are subject to sales and use tax. Information can be found on the application of surtax to various transactions by reviewing the Department’s discretionary sales surtax brochure, GT-800019. Form DR-15DSS provides a list of Florida counties and their surtax rates. These documents are available in the “Forms and Publications” section of the Department’s website at www.myflorida.com/dor.

When is Tax Due? Returns and payments are due the first day of the month and late after the 20th of the month following each reporting period, whether you are filing monthly, quarterly, twice a year, or yearly. If the 20th falls on a Saturday, Sunday, or state or federal holiday, returns and payments will be timely if they are postmarked on the first business day after the 20th. Florida law requires you to file a tax return even if you do not owe sales and use tax.

Electronic Filing and Payment We offer the use of our free and secure website to file and pay sales tax. You also have the option of buying software from a software vendor. For more information on electronic filing and payment options, visit our website.

You may voluntarily file and pay taxes electronically; however, if you pay $20,000 or more in sales and use tax between July 1 and June 30 (the state fiscal year), you must use electronic funds transfer (EFT) for the next calendar year to pay your taxes.

If you make tax payments using electronic funds transfer (EFT), you must initiate electronic payments no later than 5:00 p.m., ET, on the business day before the 20th.

Penalty and Interest Penalty - If you file your return or pay tax late, a late penalty of 10 percent of the amount of tax owed, but not less than $50, may be charged. The $50 minimum penalty applies even if no tax is due. Penalty will also be charged if your return is incomplete.

Interest - A floating rate of interest applies to underpayments and late payments of tax. Current and prior period interest rates are posted on our website.

Reference Material Tax Laws – Our online Revenue Law Library contains statutes, rules, legislative changes, opinions, court cases, and publications. Search the library for Chapter 538, F.S., and Rule Chapter 12A-17, Florida Administrative Code, Registration as Secondhand Dealer or Secondary Metals Recycler.

Florida Department of Revenue, Secondhand Dealers, Mail-in Secondhand Precious Metals Dealers, and Secondary Metals Recyclers, Page 5

Contact Us

Information, forms, and tutorials are available on our website: www.myflorida.com/dor

To speak with a Department representative, call Taxpayer Services, 8 a.m. to 7 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

To find a taxpayer service center near you, go to: www.myflorida.com/dor/contact.html

For written replies to tax questions, write to: Taxpayer Services - MS 3-2000 Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0112

Get the Latest Tax Information

Subscribe to our tax publications to receive due date reminders or an email when we post:

Tax Information Publications (TIPs).

Proposed rules, notices of rule development workshops and more.

Go to: www.myflorida.com/dor/list