Florida Business Tax Application

Florida Business Tax Application

(Formerly, Application to Collect and/or Report Tax in Florida)

Register online at your convenience. Our Internet site guides you through an easy step-by-step interview. Our free online registration is secure and saves you paper, postage, and time.

Our Internet site is at www.myflorida.com/dor

Section A – Reason for Applying and Applicant Information

1. Indicate your reason for submitting this application (check only one):

New business entity. Beginning date of Florida business activity:

New/additional Florida business location. Beginning date of business activity at new Florida location:

New taxable activity at previously registered business location. Date of new taxable activity:

Change of Florida county. Date of location county change:

Change of legal entity/business structure. Date of legal entity change:

Purchase/acquisition of existing business from another person or entity. Date of purchase/acquisition:

2. Is this a seasonal business? Yes No. If yes, first month of season: last month:

BUSINESS ENTITY INFORMATION

3a. Legal name of individual owner (sole proprietor only): 3b. Owner's telephone number:

3c. Legal name of business entity (corporation, limited liability company, partnership, trust, estate, etc.):

4. Trade, fictitious, or “doing business as” name:

5a. Physical street address of business location or rental property being registered:

City/State/ZIP: 5b. Business telephone number:

County: 5c. Fax number:

6. Mail to the attention of:

Mailing address (if different from 5a):

City/State/ZIP:

7. E-mail address:

8a. Business Entity Identification Number (FEIN or SSN):

8b. FEIN: 8c. SSN:

BUSINESS STRUCTURE & OWNERSHIP

10. Check the box next to the structure of your business entity.

Sole proprietorship Partnership Corporation Limited liability company Business trust Nonbusiness trust/fiduciary Estate Government agency Indian tribe or Tribal unit

11a. Document number issued by the Florida Secretary of State:

11b. Date of Florida incorporation/formation/authorization:

11c. Entity’s fiscal year ending date (month/day):

12. Identify the owner/sole proprietor, officers, general partners, managing members or trustees of the business entity.

13. Has this business entity ever been known by another name? Yes No. If yes, provide previous name:

14. Has this business entity ever been issued a certificate of registration, certificate number or tax account number by the Florida Department of Revenue? Yes No

15. Has any owner/proprietor, partner, officer, member, trustee, or the person whose social security number is provided in items 8c or 12 ever been issued a certificate of registration, certificate number or tax account number by the Florida Department of Revenue? Yes No

BUSINESS BACKGROUND INFORMATION

16. If you answered “Yes” to questions 14 or 15, provide the name, address and certificate of registration number for each business, proprietor, owner, partner, officer, member or trustee.

17. To your knowledge, has a tax warrant ever been filed by the Florida Department of Revenue against this business entity? Yes No

18. To your knowledge, has a tax warrant ever been filed by the Florida Department of Revenue against any owner/proprietor, partner, officer, member, trustee, or the person whose social security number is provided in items 8c or 12? Yes No

BUSINESS ACTIVITIES DESCRIPTION

19a. Describe the primary nature of your business and list all activities, products, and services. Include all of your taxable activities if known.

19b. Provide your North American Industry Classification System (NAICS) Code(s). Enter your primary code first.

Section B – Activities Subject to Sales & Use Tax

20. Does your business:

Sell products or services at retail to consumers?

Sell products or services at wholesale?

Purchase or sell secondhand goods?

Purchase or sell salvage or scrap metal to be recycled?

Sell products or goods from nonpermanent locations (flea markets/craft shows)?

Sell products or goods by mail order using catalogs or the Internet?

Sell prepaid phone cards or calling arrangements?

Rent or lease commercial real property to individuals or businesses?

Rent or lease living or sleeping accommodations for periods of six months or less?

Does another party manage the property and collect the rent? Yes No

If yes, provide:

Telephone number:

Mailing address:

City/State/ZIP:

Section C – Activities Subject to Solid Waste Fees & Surcharge

24. Do you sell tires or batteries, or rent or lease motor vehicles to others? Yes No

Sell new tires at retail

Sell new or remanufactured lead-acid batteries

Rent or lease motor vehicles less than nine passengers

25. Do you own or operate a dry-cleaning plant or dry drop-off facility in Florida? Yes No

26. Do you produce or import perchloroethylene? Yes No

Section D – Activities Subject to Unemployment Tax

27. Have you employed or will you employ workers in the state of Florida? Yes No

28. Are you reactivating your unemployment tax (UT) account? Yes No

UT Account Number:

29. Is your business already registered and actively paying Florida unemployment tax? Yes No

UT Account Number:

30. Employment type (check all that apply):

Regular employer

Nonprofit organization

Agricultural employer

Governmental entity

31. On what date did you, or will you first employ workers in Florida?

32. Have you or will you pay gross wages of at least $1,500 within a calendar quarter? Yes No

If yes, provide the date you reached or will reach $1,500 gross wages:

33. Have you or will you employ one or more workers for 20 or more weeks within a calendar year? Yes No

If yes, the date of the 20th week:

34. Have you paid federal unemployment tax in another state this year or last year? Yes No

If yes, in which state:

35. Do you use the services of persons in Florida whom you consider to be self-employed, independent contractors? Yes No

36. Do you lease workers from an employee leasing company? Yes No

Leasing company name:

FEIN: DBPR License Number: UT Account Number:

37. List the locations where you employ workers in Florida.

38. If another party will maintain payroll and file reports/remit unemployment tax on your behalf, provide the following information about the other party.

Section E – Activities Subject to Communications Services Tax

40. Do you sell communications services or purchase communications services to integrate into prepaid calling arrangements? Yes No

Telephone service

Paging service

Facsimile service

Reseller (only sales for resale)

Cable service

Direct-to-home satellite service

Pay telephone service

Purchase services to integrate into prepaid calling arrangements

41. Are you applying for a direct pay permit for communications services tax? Yes No

42. Method of tax jurisdiction verification:

43. If you wish to be eligible for both collection allowances, check the box below.

I will file two separate communications services tax returns in order to maximize my collection allowance.

44. Name and contact information of the managerial representative who can answer questions about filed tax returns:

Section F – Activities Subject to Documentary Stamp Tax

45. Do you make sales, finalized by written financing agreements, that are not recorded by the Clerk of the Court, but do require documentary stamp tax to be paid? Yes No

45a. Do you anticipate five or more transactions subject to documentary stamp tax per month? Yes No

45b. Additional locations where books and records are kept:

Section G – Activities Subject to Gross Receipts Tax on Electrical Power and Gas

46. Do you own or operate a local electric or natural or manufactured gas utility distribution facility in Florida? Yes No

Electricity Natural or manufactured gas

Do you import into Florida natural or manufactured gas (excluding LP gas)?

Section H – Activities Subject to Severance Taxes & Miami-Dade County Lake Belt Fees

47. Do you extract oil, gas, sulfur, solid minerals, phosphate rock or heavy minerals from the soils or waters of Florida? Yes No

Extracting oil for sale, transport, storage, profit, or commercial use.

Extracting gas for sale, transport, storage, profit, or commercial use.

Extracting sulfur for sale, transport, storage, profit, or commercial use.

Extracting solid minerals/phosphate rock/heavy minerals.

Extracting lime rock or sand from the Miami-Dade County Lake Belt Area.

Section I – Enrollment to File and Pay Taxes and Fees Electronically

48. Do you wish to enroll to file and pay taxes, fees, and surcharges electronically? Yes No

49. Contact Person for Electronic Payments

50. Contact Person for Electronic Return Filing Check if same as contact person for electronic payments.

51. Choose your filing/payment method:

Check if you wish to use the ACH-credit payment method.

52. Banking Information (not required for ACH-Credit)

53. Enrollee Authorization and Agreement

Section J - Applicant Acknowledgement, Declaration and Signature

Registrant’s Responsibilities – You must initial next to each responsibility listed below to indicate that you have read, acknowledge, and understand each one.