Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016)

DR-700016N

Instructions for Completing the Florida

R. 01/07

Page 19

Communications Services Tax Return (Form DR-700016)

Who must file a return?

General Information and Instructions

All registered dealers of communications services in the State of

Florida must file a Communications Services Tax Return

What is the communications services tax?

(Form DR-700016) with the Department of Revenue.

Communications services tax is imposed by Chapter 202, Florida

When is the return due and payable?

Statutes. This tax includes a state portion, a gross receipts

Returns and payments are due on the 1st and late after the 20th

portion, and a local portion. The tax is imposed on voice, data,

day of the month following each collection period. If the 20th falls

audio, video, or any other information or signal, including cable

on a Saturday, Sunday, or state or federal holiday, your return

services that are transmitted by any medium.

must be postmarked or hand delivered on the first business day

The rate for the state portion is 6.8 percent (.068). The rate for

following the 20th.

the gross receipts portion is 2.37 percent (.0237). The rate for

Penalty for late payments

direct-to-home satellite services is 13.17 percent (.1317). Each

A 10 percent (.10) penalty is due for each 30-day period,

taxing jurisdiction (municipality, charter county, or unincorporated

or fraction thereof, that your return or payment is late. The

county) has a specific local tax rate. While state and gross

maximum penalty is 50 percent of the total amount due. See

receipts tax rates stay fairly constant, local rates can change

frequently. To verify current rates, visit the Department’s Internet

chart below.

site at

Late payments include additional tax due as a result of changes

Examples of services subject to the tax include:

in situsing of previously reported sales from a local jurisdiction

• Local, long distance, or toll telephone.

with a lower tax rate to a local jurisdiction with a higher tax rate,

• Cable television.

if the provider has not used an address database that meets the

• Direct-to-home satellite.

requirements of section 202.22, F.S.

• Mobile communications.

• Private communications.

Days Late

Rate

• Pager and beeper.

1-30

10%

• Telephone charge made by a hotel or motel.

31-60

20%

• Facsimiles (fax), when not provided in the course of

professional or advertising services.

61-90

30%

• Telex, telegram, and teletypewriter.

91-120

40%

over 120

50%

Examples of services not subject to the tax include:

• Information services (these services may include electronic

Interest on late payments

publishing, web-hosting services, or end user 900-number

Interest is due on late payments and is accrued from the date

services).

tax is late until it is paid. A floating rate of interest applies to

• Internet access services, electronic mail services, electronic

underpayments and late payments of tax. The rate is updated

bulletin board services, or similar online computer services.

January 1 and July 1 of each year by using the formula

• Sale or recharge of prepaid calling arrangements.

established in s. 213.235, F.S.

• Pay telephone charges.

To obtain interest rates:

Note: When taxable and nontaxable services are bundled

• Visit the Department’s Internet site at

together and sold as a package for one sale price, the entire

charge becomes subject to tax. However, effective July 1, 2005, if

• Call Taxpayer Services, Monday through Friday, 8 a.m. to

the nontaxable service is Internet access service and that charge

7 p.m., ET, at 800-352-3671 or 850-488-6800.

can be reasonably identified in your books and records kept in

the regular course of business, you are not required to collect tax

If your business has been sold, merged, or has ceased

on the portion of the bundled charge identified as Internet access

operations, please complete and return the enclosed Closing or

service.

Sale of Business or Change of Legal Entity form (Page 15).

Exemptions

If your business address or name has changed, please write

Transactions exempt from the tax include:

the change(s) in the spaces provided on the payment coupon

• Sales to government agencies.

(Page 1).

• Sales to religious and educational organizations, and homes

Where to send payments and returns

for the aged that are currently exempt from federal income tax

under section 501(c)(3) of the Internal Revenue Code.

Make check payable to and send with return to:

• Sales for resale.

FLORIDA DEPARTMENT OF REVENUE

• Sales to holders of direct pay authority.

PO BOX 6520

Exemptions for residential service

TALLAHASSEE FL 32314-6520 or

File online via our Internet site at

Communications sold to a residential household are exempt from

the state portion of the tax. This exemption does not apply to the

sale of mobile communications service, cable service, or direct-

to-home satellite service. Residential service is not exempt from

gross receipts tax or local tax.

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) - 2007 Page 2

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