Form Dr-15n Instructions - Sales And Use Tax Returns (Page 5 of 8) in pdf

office), or common area maintenance. Rentals, leases, and licenses

transient rentals (Column 1) and enter the difference (the taxable

to use or occupy real property by related persons are also considered

amount).

commercial rentals (e.g., a corporate owner leases property to his

Column 4. Tax Due -

or her corporation). The $5,000 limitation for discretionary sales

surtax does not apply to commercial rentals.

Enter the total amount of tax due, including any discretionary

sales surtax due and any local option tax (for example, tourist

Column 1. Gross Sales -

development tax) administered by the Department of Revenue.

Enter the total amount of commercial rentals. Do not include tax

You must also report all discretionary sales surtax due on Line

collected in gross sales.

15(d). The $5,000 limitation for discretionary sales surtax does

not apply to transient rentals.

Column 2. Exempt Sales -

Enter the total amount of tax-exempt commercial rentals included

Line E. Food & Beverage Vending

in Line C, Column 1. Enter “0” if none. See section 212.031, Florida

Statutes (F.S.), and Rule 12A-1.070, Florida Administrative Code

If you operate food and beverage vending machines, compute your

(F.A.C.), for exemptions specifically available to commercial rentals.

gross sales by dividing the total receipts from the machine(s) by

the appropriate food and beverage divisor for the county where the

Column 3. Taxable Amount -

machine(s) is located.

Subtract total exempt commercial rentals from total gross

Column 1. Gross Sales -

commercial rentals and enter the difference (the taxable amount).

Enter the total amount of gross sales computed from food and

Column 4. Tax Due -

beverage vending machines receipts. Do not include tax collected

Enter the total amount of tax due, including discretionary sales

in gross sales.

surtax due. You must also report all discretionary sales surtax due

Column 2. Exempt Sales -

on Line 15(d).

Enter the total amount of tax-exempt sales included in Line E,

Line D. Transient Rentals

Column 1. Enter “0” if none.

Column 3. Taxable Amount -

Transient rentals are leases or rentals of living, sleeping, or

housekeeping accommodations, such as hotels, motels,

Subtract total exempt sales from total gross sales and enter the

single-family dwellings, multi-unit dwellings, apartments, rooming

taxable amount.

houses, condominiums, timeshare resorts, vacation houses, beach

Column 4. Tax Due -

houses, mobile homes, or any other living, sleeping, or housekeeping

Enter the total amount of tax due, including discretionary sales

accommodations. Transient rental taxes must be collected and

surtax due. You must also report all discretionary sales surtax due

paid on all rental charges, including any rental charges that are

on Line 15(d).

required to be paid by the guest as a condition of the use of the

accommodation, unless the rental charge is specifically exempt. See

Rule 12A-1.061, F.A.C., for more information on what constitutes a

Sales/Surtax

Food and Beverage

“rental charge” and which rental charges are specifically exempt.

Rate

Divisor

Some counties impose one or more local option taxes on

6.0%

1.0645

transient rentals. Many counties self-administer these local

6.5%

1.0686

option taxes. Contact your county taxing agency to determine

7.0%

1.0726

whether your county imposes one of these taxes and if you are

7.5%

1.0767

8.0%

1.0808

required to report and pay the taxes directly to your county

taxing agency or to the Department of Revenue.

Current transient rental tax information is listed on Form

Example

DR-15TDT, posted on our website. This form lists county

The total receipts from a soft drink machine in a county with a combined

local option transient rental rates and whether the county or

sales and surtax rate of 6.5% total $100. Total receipts divided by the

the Department of Revenue is responsible for collecting and

food and beverage divisor for the 6.5% rate equals gross sales. Total

administering the local option transient rental tax.

receipts minus gross sales equals tax due, including discretionary

sales surtax due. Gross sales multiplied by the surtax rate equals

Column 1. Gross Sales -

discretionary sales surtax due.

Enter the total gross amounts (rental charges) charged for transient

$100 ÷ 1.0686 = $93.58 (gross sales)

$100 – $93.58 = $6.42 (tax due, including discretionary sales surtax due)

rentals only. Do not include tax collected in gross sales.

$93.58 x .005 = $.47 [discretionary sales surtax portion to be reported

Column 2. Exempt Sales -

on Line 15(d)]

Enter the total amount of tax-exempt transient rentals included in

Line D, Column 1. Enter “0” if none.

Line 5. Total Amount of Tax Due

Column 3. Taxable Amount -

Add all the amounts in Column 4, Lines A through E, and enter

Subtract total exempt transient rentals (Column 2) from total gross

the total amount of tax due.

Form Dr-15n Instructions - Sales And Use Tax Returns Page 5

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