Distribution companies, co-generation or small power producers, or
persons reporting use tax must register to report and pay gross
receipt tax on utilities. You can register using the
online registration
system, or submit a paper
Florida Business Tax Application
(Form DR-1
).
When to Notify the Department
You must notify the Florida Department of Revenue, if
you:
- Change your business name;
- Change your mailing address;
- Change your location address within the same county;
- Close or sell your business; or
-
Your business becomes active and you will sell or rent taxable
property or services.
The quickest way to notify the Department of these changes is to
update your account
online.
When to Submit a New Tax Application
You must submit a new registration using the
online registration
system or submit a paper
Florida Business Tax Application
(Form DR-1
), if you:
-
Move your business location from one Florida county to another;
- Add another location;
- Change your legal entity; or
- Change the ownership of your business.
Distribution Company: Any person owning or operating local
electric, or natural or manufactured gas, utility distribution
facilities within Florida for the transmission, delivery, and sale of
electricity or natural or manufactured gas (excluding LP gas). The
term does not include natural gas transmission companies that are
subject to the jurisdiction of the Federal Energy Regulatory
Commission.
Use Tax: Any person who imports into Florida electricity,
natural gas, or manufactured gas, or severs natural gas for his or her
own use as a substitute for purchasing utility, transportation, or
delivery services, who cannot prove payment of tax, must register,
report, and pay gross receipts tax.
Gross receipts tax on utilities is reported using a
Gross Receipts Tax Return
(Form DR-133
). You can file and pay gross receipts tax electronically using the
Department's free and secure
File and Pay
webpage.
Returns and payments are due on the 20th day of the month following
each reporting period. If the 20th falls on a Saturday, Sunday, or
state or federal holiday, returns are timely if filed electronically,
postmarked, or hand-delivered to the Department on the first business
day following the 20th.
A return must be filed for each reporting period, even if no tax is
due.
Taxpayers who paid $5,000 or more in gross receipts tax on utilities
during the most recent state fiscal year (July 1 - June 30) are
required to file and pay electronically during the next calendar year.
When you electronically pay only or you electronically file and pay at
the same time, you must initiate your electronic payment and receive a
confirmation number no later than 5:00 p.m.. ET, on the business day
prior to the 20th to avoid penalty and interest. For a list of the
electronic payment deadlines, visit the Department's Forms and
Publications webpage and select the current year
Florida eServices Calendar of Electronic Payment Deadlines
(Form DR-659) under the
eServices
section.
If you file your return or pay tax late, a penalty of 10% of any
unpaid tax for each 30 days or fraction thereof, not to exceed a total
penalty of 50% of unpaid tax is charged. The minimum penalty is $10,
even if no tax is due. A floating rate of interest applies to
underpayments and late payments of tax. Interest rates can be found on
the Department's
Tax and Interest Rates
webpage.
