The Florida E911 Board collects E911 fees from voice communications services providers for:
- Wireless service (excluding prepaid wireless services)
- Non-wireless service (local exchange carriers, voice over Internet protocol, satellite, or other service providers)
For more information about fees collected by the Florida E911 Board, visit the
Florida Department of Management Service - Florida 911
website.
Retail sellers must register each location to report and pay prepaid wireless E911 fees. Each location must also be registered for sales and use tax. You can
register using the online registration system or submit a paper Florida Business Tax Application
(Form DR-1
).
If you hold an active certificate of registration or reemployment tax account issued by the Department because you previously submitted a Florida Business Tax
Application (Form DR-1), use the Application for Registered Businesses to Add a New Florida Location
(Form DR-1A
) to register:
- An additional business location or Florida rental property, or
- A registered location that has moved from one Florida county to another.
For more information on submitting an application, see Registering Your Business
(Form DR-1N
).
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 complete a paper Florida Business Tax Application
(Form DR-1
), if you:
- Change your legal entity; or
- Change the ownership of your business.
Prepaid wireless E911 fee is reported to the Department using a Florida Prepaid Wireless E911 Fee Return
(Form E911-PPW ). Instructions (Form E911-PPWN )
are available. You can file and pay prepaid wireless E911 fees electronically using the Department's free and secure
File and Pay webpage, or you may purchase
software from a vendor
.
Returns and payments are due on the 1st and late after 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. Sellers
who file and pay timely are entitled to retain a 5% collection allowance.
When you electronically pay only or you electronically file and pay at the same time, you must initiate electronic payments 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.
Sellers can file returns using the same filing frequency as their sales and use tax returns. If anticipated fee collections will be less than $50 per month, fees
may be reported quarterly.
Sellers who paid $20,000 or more in prepaid wireless E911 fees during the most recent state fiscal year (July 1 - June 30) are required to file and pay
electronically during the next calendar year.
If you file your return or pay tax late, a late penalty of 10% 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. 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.
