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

DR-700016N

R. 01/07

Page 20

Electronic filing and payment of taxes

Line 2 - Tax due on sales subject to the gross receipts

portion of the communications services tax. Enter the

If you paid $50,000 or more in communications services tax

amount from Summary of Schedule I, Column G, Line 6

between July 1 and June 30 (the state’s fiscal year) you are

required to file and pay taxes electronically. You can enroll via

(Page 15).

the Department’s Internet site at click

Line 3 - Tax due for sales subject to the local portion of

on “e-Services.” For more information, call 800-352-3671 or

the communications services tax. Enter the amount from

850-488-6800.

Summary of Schedule I, Column H, Line 7 (Page 15).

How can I get more information?

Line 4 - Tax due for direct-to-home satellite services. Enter

• If you have questions about this form or the filing requirements

total from Schedule II, Column C (Page 16).

for this tax, or you need additional forms, contact Taxpayer

Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at

Line 5 - Total communications services tax. Add Lines 1

800-352-3671 or 850-488-6800.

through 4 and enter the result here.

• Hearing-impaired or speech-impaired persons may call the

Line 6 - Collection allowance. If the collection allowance rate

TDD line at 800-367-8331 or 850-922-1115.

is not preprinted on the return, check the box for the collection

allowance that applies to this filing period. Multiply the

collection allowance rate by the amount on Line 5 and enter

Completing the Return

the result here.

Determining the collection allowance:

Business partner number - This is a unique identifier assigned

• Only timely filed returns with payments are entitled to a

by the Department when you register. The business partner

collection allowance.

number appears on your Communications Services Tax

Certificate of Registration (DR-700014). Please be sure that

• If you submit a timely filed return and payment and use

this number is recorded on the return and all schedules before

the DOR database, a database certified by DOR, or a

submitting to the Department.

ZIP+4 database in compliance with s. 202.22, F.S., to situs

customers you may apply a .75 percent (.0075) collection

Rounding rule - All dollar amounts should be rounded up to the

allowance.

nearest hundredth (.01).

• Direct-to-home satellite providers who file a timely return and

Proper collection of tax - “Tax due” is not a straight percentage

payment may apply a .75 percent collection allowance.

calculation using the “Taxable sales” columns of Schedule

I. The tax rates are preprinted on the schedule as a

• If you file a timely return and payment and do not use the

convenience, but the amount of tax entered in the “tax due”

DOR database, a database certified by DOR, or a ZIP+4

columns should never be less than the actual amount of tax

database in compliance with s. 202.22, F.S., you must apply a

charged.

.25 percent (.0025) collection allowance.

Supporting schedules - All supporting schedules are required to

• Direct pay permit holders do not receive a collection allowance

process the return. Failure to submit supporting schedules will

on amounts accrued but not collected from customers.

delay the processing of the return and/or any refund that may

Line 7 - Net communications services tax due. Subtract Line

be associated with the return. Failure to include Schedule I or

6 from Line 5 and enter the result here.

use of an unapproved alternative format for Schedule I (such

as a spreadsheet) may result in a $5,000 penalty.

Line 8 - Penalty. A 10 percent (.10) penalty is due for each

30-day period, or fraction thereof, that your return or payment

Signature - The return must be signed by a person who is

is late. The maximum penalty is 50 percent of the amount

authorized to sign on behalf of the dealer. Failure to include

due. Multiply Line 5 by the applicable penalty percentage and

an authorized signature on Page 1 of the return will delay

enter the result here.

the processing of the return and/or any refund that may be

associated with the return.

Line 9 - Interest. Interest is due on late payments, from the

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

Adjustments - Adjustments or credits on transactions that

underpayments and late payments of tax. The rate is updated

occurred prior to October 1, 2001, may be claimed by filing

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

an Application for Refund (Form DR-26) or by completing

established in section 213.235, F.S. See “Interest on late

Schedule IV.

payments” on Page 19 for more information. Multiply Line 5

by the applicable interest rate and enter the result here.

Line-by-Line Instructions

Line 10 - Adjustments. Enter the Total Adjustments from

Schedule III, Column G (Page 16) and/or the Total

Enter all demographic information requested on Page 1 of the

Adjustments from Schedule IV, Column U (Page 17). Enter

return, if the return is not personalized.

negative numbers in parentheses (amount).

Note: Complete Schedules I through V, if applicable, before

Line 11 - Multistate credits. Enter the Total Credits from

Schedule V, Column H (Page 18).

completing Lines 1-12 of the return.

Line 12 - Amount due with return. Add lines 7 through 9,

Line 1 - Tax due on sales subject to the state portion of

add or subtract Line 10, subtract Line 11 and enter the result

the communications services tax. Enter the amount from

here. Enclose a check for this amount, payable to the Florida

Summary of Schedule I, Column F, Line 3 (Page 15).

Department of Revenue.

Instructions For Completing The Florida Communications Services Tax Return (Form Dr-700016) - 2007 Page 3

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