DR-15SWCSN DR-15SW Solid Waste and Surcharge Return R. 01/07 Instructions General Information Due Dates: Returns and payments are due on the 1 and late after st To enroll or for more information, go to the Department’s Internet the 20th day of the month following each collection period. If the 20th site at www.myflorida.com/dor/eservices. After your electronic falls on a Saturday, Sunday, or state or federal holiday, your return enrollment is completed, the Department will send you instructions must be postmarked or hand-delivered on the first business day for electronic filing. following the 20th. You must file a tax return for each collection Mailing Your Return and Payment: If period, even if no tax is due. you have a preprinted form (personalized As a general rule, all accounts are set up for monthly filing; however, with your business name, address, and less frequent filing may be arranged. To discuss changing your filing certificate number) and a return envelope, frequency (collection period), call Taxpayer Services or your local please use the envelope to submit your return service center. See “Resources.” and payment. This will speed the processing of Penalty and Interest: Avoid penalty and interest by filing your your payment and ensure proper credit to your account. Insert return and making payment on time for each collection period. the coupon so the Department’s address can be seen through the window of the envelope. Electronic Filing and Payment: You can file and pay solid waste and surcharge fees by using the Department’s free and secure Internet If your form is not personalized and/or you do not have a return site or you may purchase software from an approved vendor. If you envelope, mail your return and payment to: would like to voluntarily file and pay taxes electronically, you may Florida Department of Revenue do so. However, solid waste taxpayers who paid $30,000 or more in 5050 W Tennessee St sales and use tax and/or solid waste and surcharge fees during the Tallahassee FL 32399-0120 most recent state fiscal year (July through June) are required to file Changing Your Account Information: If you change your business and pay taxes electronically during the subsequent calendar year. name, location, or mailing address; close or sell your business; or change your legal entity, notify the Department as soon as possible (see “Resources”). Explanation of Taxes, Fees and Surcharges Included on Form DR-15SW Gross Receipts Tax on Dry-Cleaning/Laundering: A gross receipts Rental Car Surcharge: The rental car surcharge is imposed on the tax is levied on every dry-cleaning and dry drop-off facility engaged lease or rental of motor vehicles designed to accommodate less than in the business of dry-cleaning or laundering clothing and other nine passengers. The surcharge is included in the lease or rental fabrics, and providing coin-operated dry-cleaning machines in this price on which sales and use tax is computed and must be listed state. This tax is not imposed on the receipts received from coin- separately on the invoice. The surcharge applies to the first 30 days operated laundry machines or on laundry done on a wash, dry, and of each lease or rental, whether or not the vehicle is licensed in fold basis. Florida. New Tire Fee: The new tire fee is imposed on dealers making Dealers Who Collect Rental Car Surcharge (DR-15SWS Schedule): retail sales of new motor vehicle tires, including those sold to Dealers who collect the rental car surcharge, are located in two or governmental entities, when such sales are made within Florida. The more counties, and file a consolidated DR-15SW; and out-of-state fee is due whether the tire is sold separately or as a component part dealers who have no physical place of business within Florida, are of the vehicle. The fee must be separately stated on the sales invoice required to report to the Department all surcharge collections and included in the total amount subject to sales and use tax. according to the county to which the surcharge was attributed. The Lead-Acid Battery Fee: The lead-acid battery fee is imposed on surcharge is considered attributed to the county where the rental dealers making retail sales of new and remanufactured lead-acid agreement was entered into, which means the county where the batteries, including those sold to governmental entities, when lessee picks up the motor vehicle. such sales are made within Florida. The fee applies to new or To report surcharge collections by county, complete a Schedule remanufactured batteries for use in motor vehicles (on-road or off- of Rental Car Surcharge by County (DR-15SWS). Dealers who road), vessels, or aircraft. The fee is due whether the battery is sold electronically file their tax returns (Form DR-15SW) will also separately or as a component part of the vehicle, vessel, or aircraft. electronically file Form DR-15SWS. However, consolidated and out- If the dealer passes this fee along to the purchaser as a cost item, the of-state dealers who file paper Forms DR-15SW and DR-15SWS will fee must be separately stated on the sales invoice and included in the not receive a coupon book, but will receive both forms monthly from total amount subject to sales and use tax. the Department. DR-15SWCSN R. 01/07 Line-by-Line Instructions for Completing Form DR-15SW Page 2 Complete the back of the tax return first. Line 4 Total rental days subject to surcharge: Column A: Enter the number of days that a motor vehicle(s) is Line 1 Dry-cleaning gross receipts subject to tax: leased or rented during the month (count only the First, complete the Schedule of Gross Receipts Tax on days that represent the first 30 days, or portion thereof, Dry-Cleaning/Laundering. a vehicle is continuously leased or rented to one les- see or rentee) minus the number of days on which the Line a. Total of gross receipts: Enter the total charges imposed surcharge has been written off as a bad debt for federal by dry-cleaning and dry drop-off facilities for laundering income tax purposes, or other lawful deductions. and dry-cleaning clothing and other fabrics (including Column B: The surcharge is printed on the return. coin-operated dry-cleaning machines). Do not include Column C: Multiply Column A by Column B and enter the result. charges imposed for coin-operated laundry machines or Line 5 Total amount collected: Enter the total of Column C, laundry done on a wash, dry, and fold basis. Lines 1, 2, 3, and 4. Carry this number to the front of the Line b. Less exempt receipts: Enter the total exempt receipts return, Line 5. from taxable sales made for which a properly executed Line 6 Less credits: Enter the amount of all allowable resale certificate was rendered. deductions including credit memos issued by the Department. Line c. Taxable gross receipts: Enter the result of Line a minus Line b. Also enter this amount on Line 1, Column A. Line 7 Net amount due: Enter the result of Line 5 minus Column A: Enter the total taxable gross receipts from the Schedule Line 6. of Gross Receipts Tax, Line c. Line 8 Plus penalty: If you are late filing your return or paying Column B: The tax rate is printed on the return. the tax, fees, or surcharge due, add a late penalty of 10 Column C: Multiply Column A by Column B and enter the result. percent of the amount owed, but no less than $50. The $50 minimum penalty applies even if no tax is due. Line 2 Number of new tires subject to fee: Line 9 Plus interest: Calculate interest from the Late After date Column A: Enter the number of new tires you sold at retail in this on the front of the return until the date that the return state during your collection period minus the number of will be postmarked by the U.S. Postal Service or hand tires returned (do not include tires returned when con- delivered to the Department. A floating rate of interest sumers were given only a partial refund or partial credit applies to underpayments and late payments. The rate on the purchase of another tire, or were given another is updated January 1 and July 1 of each year by using the tire). formula in section 213.235, Florida Statutes. For current Column B: The fee is printed on the return. and prior period interest rates, check the Department’s Column C: Multiply Column A by Column B and enter the result. Internet site or contact Taxpayer Services. Line 10 Amount due with return: Enter the total of Lines 7, 8, Line 3 Number of batteries subject to fee: and 9. Make your check or money order payable to the Column A: Enter the number of new or remanufactured lead-acid Florida Department of Revenue. Write your certificate batteries sold at retail or used in this state during your number on your check or money order. Foreign collection period minus the number of batteries returned currency or funds drawn from other than U.S. banks will (do not include batteries returned when consumers were not be accepted. given only a partial refund or credit on the purchase of another lead-acid battery). Electronic payment check box: If the payment is made by electronic Column B: The fee is printed on the return. funds transfer, check the box on the front of the return. Column C: Multiply Column A by Column B and enter the result. Signature: Be sure to sign and date the back of the return. Resources Information and forms are available on our Internet site To receive forms by mail, other than the coupon book: at: • Order multiple copies of forms from our Internet site www.myflorida.com/dor at www.myflorida.com/dor/forms or To speak with a Department of Revenue representative, • Fax form requests to the DOR Distribution Center at call Taxpayer Services, Monday through Friday, 8 a.m. to 850-922-2208 or 7 p.m., ET, at 800-352-3671 or 850-488-6800. • Mail form requests to: Distribution Center Persons with hearing or speech impairments may call the Florida Department of Revenue TDD line at 800-367-8331 or 850-922-1115. 168A Blountstown Hwy Tallahassee FL 32304-2702 For a written reply to tax questions, write: Taxpayer Services Department of Revenue service centers host educational Florida Department of Revenue seminars about Florida’s taxes. To get a schedule of 1379 Blountstown Hwy upcoming seminars or to register for one, Tallahassee FL 32304-2716 • Visit us online at www.myflorida.com/dor or • Call the service center nearest you.
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