Free DR-15SWCSN - Florida

DR-15SW Solid Waste and Surcharge Return Instructions

DR-15SWCSN R. 01/09

General Information
Due Dates: Tax returns and payments are due on the 1st and late after the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your tax return must be postmarked or hand-delivered on the first business day following the 20th. You must file a tax return for each collection period, even if no tax is due. (If no tax is due, enter "0" on Line 10, "Amount due with return.") As a general rule, all taxpayer accounts are set up for monthly filing; however, less frequent filing may be arranged. To discuss changing your filing frequency (collection period), call Taxpayer Services or your local service center. See "Resources." Penalty and Interest: Avoid penalty and interest by filing your tax return and making payment on time for each collection period. Electronic Filing and Payment: You can file and pay solid waste and surcharge fees by using the Department's convenient, free, and secure Internet site or you may purchase software from an approved vendor. If you would like to voluntarily file and pay taxes electronically, you may do so. However, solid waste taxpayers who paid $20,000 or more in solid waste and surcharge fees during the most recent state fiscal year (July through June) are required to file and pay taxes electronically during the subsequent calendar year (January through December). To enroll to file and pay electronically or for more information, go to the Department's Internet site (www.myflorida.com/dor). After you complete your electronic enrollment, we will send you further instructions on electronic filing. Mailing Your Tax Return and Payment: If you have a preprinted tax return (personalized with your business name, address, and certificate number) and a return envelope, please use the envelope to submit your tax return and payment. This will speed the processing of your payment and ensure proper credit to your account. Insert the tax return so the Department's address can be seen through the window of the envelope. If your tax return is not personalized and/or you do not have a return envelope, mail your tax return and payment to: Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0120 Changing Your Account Information: If you change your business 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 the DR-15SW
Gross Receipts Tax on Dry-Cleaning/Laundering: A gross receipts tax is imposed on every dry-cleaning and dry drop-off facility engaged in the business of dry-cleaning or laundering clothing and other fabrics, and providing coin-operated dry-cleaning machines in this state. This tax is not imposed on the receipts received from coin-operated laundry machines or on laundry done on a wash, dry, and fold basis. New Tire Fee: The new tire fee is imposed on dealers making retail sales of new motor vehicle tires, including those sold to governmental entities, when such sales are made within Florida. The fee is due whether the tire is sold separately or as a component part of the vehicle. The fee must be separately stated on the sales invoice and included in the total amount subject to sales and use tax. Lead-Acid Battery Fee: The lead-acid battery fee is imposed on dealers making retail sales of new and remanufactured lead-acid batteries, including those sold to governmental entities, when such sales are made within Florida. The fee applies to new or remanufactured batteries for use in motor vehicles (on-road or off-road), vessels, or aircraft. The fee is due whether the battery is sold separately or as a component part of the vehicle, vessel, or aircraft. If the dealer passes this fee along to the purchaser as a cost item, the dealer must separately state the fee on the sales invoice and include it in the total amount subject to sales and use tax. Rental Car Surcharge: The rental car surcharge is imposed on the lease or rental of motor vehicles designed to accommodate less than nine passengers. The surcharge is included in the lease or rental price on which sales and use tax is computed and must be listed separately on the invoice. The surcharge applies to the first 30 days of each lease or rental, whether or not the vehicle is licensed in Florida. Dealers Who Collect Rental Car Surcharge (DR-15SWS Schedule): Dealers who collect the rental car surcharge, are located in two or more counties, and file a consolidated DR-15SW tax return; and out-of-state dealers who have no physical place of business within Florida, are required to report to the Department all surcharge collections according to the county to which the surcharge was attributed. The surcharge is considered attributed to the county where the rental agreement was entered into, which means the county where the lessee picks up the motor vehicle. To report surcharge collections by county, complete a Schedule of Rental Car Surcharge by County (DR-15SWS). Dealers who electronically file their tax returns (Form DR-15SW) will also electronically file Form DR-15SWS. However, consolidated and out-of-state dealers who file paper DR-15SW and DR-15SWS tax returns will not receive a coupon book, but will receive both tax returns monthly from the Department.

Line-by-Line Instructions for Completing the DR-15SW
Complete the back of the tax return first. Line 1 Line a. Dry-cleaning gross receipts subject to tax: First, complete the Schedule of Gross Receipts Tax on Dry-Cleaning/Laundering. Total of gross receipts: Enter the total charges imposed by drycleaning and dry drop-off facilities for laundering and dry-cleaning clothing and other fabrics (including coin-operated dry-cleaning machines). Do not include charges imposed for coin-operated laundry machines or laundry done on a wash, dry, and fold basis. Less exempt receipts: Enter the total exempt receipts from taxable sales made for which a properly issued resale certificate was provided. Taxable gross receipts: Enter the result of Line a minus Line b. Also enter this amount on Line 1, Column A. Enter the total taxable gross receipts from the Schedule of Gross Receipts Tax, Line c. The tax rate is printed on the tax return. Multiply Column A by Column B and enter the result. Number of new tires subject to fee: Enter the number of new tires you sold at retail in Florida during your collection period minus the number of tires returned (do not include tires returned when consumers were given only a partial refund or partial credit on the purchase of another tire, or were given another tire). The fee is printed on the tax return. Multiply Column A by Column B and enter the result. Number of batteries subject to fee: Enter the number of new or remanufactured lead-acid batteries sold at retail in Florida or used in Florida during your collection period minus the number of batteries returned (do not include batteries returned when consumers were given only a partial refund or credit on the purchase of another lead-acid battery). The fee is printed on the tax return. Multiply Column A by Column B and enter the result. Total rental days subject to surcharge: Enter the number of days that a motor vehicle(s) is leased or rented during the month (count only the days that represent the Line 9 Column B: Column C: Line 5 Line 6 Line 7 Line 8

DR-15SWCSN R. 01/09 Page 2

first 30 days, or portion thereof, a vehicle is continuously leased or rented to one lessee or rentee) minus the number of days on which the surcharge has been written off as a bad debt for federal income tax purposes, or other lawful deductions. The surcharge is printed on the tax return. Multiply Column A by Column B and enter the result. Total amount collected: Enter the total of Column C, Lines 1, 2, 3, and 4. Carry this number to the front of the tax return, Line 5. Less credits: Enter the amount of all allowable deductions including credit memos issued by the Department. Net amount due: Enter the result of Line 5 minus Line 6. Plus penalty: If you are late filing your tax return or paying the tax, fees, or surcharge due, add a late penalty of 10 percent of the amount owed, but no less than $50. The $50 minimum penalty applies even if no tax is due. Plus interest: If your payment is late, you owe interest on the net amount due (Line 7). Florida law provides a floating rate of interest for late payments of taxes and fees due. The floating rate of interest is calculated based on the formula in section 213.235, Florida Statutes (F.S.), and is updated on January 1 and July 1 each year. To obtain interest rates, contact the Department (see "Resources") or view online (www.myflorida.com/dor). To compute interest owed, first calculate the prorated daily interest factor by dividing the interest rate for the filing period by 365 days. Next, estimate the number of days your tax return is late by counting from the LATE AFTER date listed on the front of the tax return until the date the tax return will be postmarked by the U.S. Postal Service or handdelivered to the Department. Finally, multiply the amount of tax due by the number of days late and then by the daily interest rate factor. Amount due with return: Enter the total of Lines 7, 8, and 9. Make your check or money order payable to the Florida Department of Revenue. Write your certificate number on your check or money order. We cannot accept foreign currency or funds drawn from other than U.S. banks.

Line b.

Line c. Column A: Column B: Column C: Line 2 Column A:

Column B: Column C: Line 3 Column A:

Line 10

Column B: Column C: Line 4 Column A:

Electronic payment check box: If you are making payment by electronic funds transfer, check the box on the front of the tax return. Signature: Be sure to sign and date the back of the tax return.

Resources
Information and forms are available on our Internet site at To receive forms by mail: · OrdermultiplecopiesofformsfromourInternetsiteat www.myflorida.com/dor/forms or · Mailform requests to: Distribution Center Florida Department of Revenue 168A Blountstown Hwy Tallahassee FL 32304-3761 Department of Revenue service centers host educational seminars about Florida's taxes. To get a schedule of upcoming seminars or to register for one, · Visitusonlineatwww.myflorida.com/dor or · Calltheservicecenternearestyou.

www.myflorida.com/dor
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671. Persons with hearing or speech impairments may call our TDD at 800-367-8331 or 850-922-1115. For a written reply to tax questions, write: Taxpayer Services Florida Department of Revenue 5050 W Tennessee St Bldg L Tallahassee FL 32399-0112 Find information about Florida tax law in the "Tax Law Library" on our Internetsite.Visithttp://dor.myflorida.com/dor/law