Free DR-15SWN - Florida

Instructions for

DR-15SWN R. 01/09
Rule 12A-16.008 Florida Administrative Code Effective 01/09

DR-15SW Solid Waste and Surcharge Returns
This tax return is used to pay tire and battery fees, rental car surcharge,andgrossreceiptsondry-cleaning/laundering Use the correct tax return for each collection period. Front of Tax Return

If you transmitted your payment electronically, check this box.

·Mailingaddressontaxreturn ·Returnenvelopeswith windows(seepage3)

www.myflorida.com/dor

InstructionsforFilingaMachine-ReadableForm
Use black ink. DO NOT USE RED INK. Do not make any stray marks in boxed field areas. Hand Printed: Write big numbers that fill the boxes. Connect the lines and close the loops. Do not touch the numbers together. See Example A. Machine Typed: Type with normal spacing and center the number in the field. See Example B.

0 1 2 345 67 89
0123456789
Example B

Example A

If you write this:

,

5 ,5 0 0 5 ,

· · ·

00 00 --

Computer reads this:
$5.00/five dollars $500.00/five hundred dollars Failed read

Filling in Dollar and Cents Fields: Write your dollar amount without any special characters in the money fields; for example, do not use a comma, period, or dash (, . or ­). Indicate cents with two numbers; if zero, enter " 0 cents using dashes ( ­ ­ ). If no tax is due, enter 0 . 0 0 . See examples. If you type this: Computer reads this: 0 " in the cents field. Do not indicate zero

, , ,

500 50000 500.--

· · ·

$5.00/five dollars $500.00/five hundred dollars $5.00/five dollars

Complete Back of Tax Return FIRST!
Back of Tax Return

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Before You Begin
Please check ALL forms in your coupon book and verify that ALL information is correct. If the information is incorrect, contact Taxpayer Services or your local service center. We recommend you double-check each tax return when filing to be sure the preprinted name, address, certificate number, and collection period are correct. If you are using a blank tax return, enter your business name, address, certificate number, and collection period in the spaces provided. Be sure to submit the correct tax return for each collection period. If you send the wrong tax return, we will not be able to properly credit your account. Your coupon book contains tax returns marked "Taxpayer Copy" for you to use to keep copies of tax returns you file. You can also use the "Taxpayer Copy" as an original tax return or as an amended tax return if needed; just be sure to select the copy for the correct collection period. If you change your business name, location, or mailing address, complete the Change of Address or Business Name page located in your coupon book and mail it with your current tax return. If you close or sell your business or change your legal entity, complete the Closing or Sale of Business or Change of Legal Entity page located in your coupon book and mail it with your current tax return. To replace lost or damaged instructions, preprinted tax returns or coupon books, contact Taxpayer Services or your local service center. 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. Initiating Electronic Payments: You must initiate electronic payments no later than 5:00 p.m., ET, on the business day prior to the 20th. You must send electronic payments on or before the initiation deadlines. (Check the 2009 calendar of initiation deadlines, Form DR-659.) Retain the confirmation/trace number or acknowledgment in your records. Sending Electronic Tax Returns: Your electronic tax returns must be electronically date stamped (with the submission or transmission date) and accepted on or before the 20th.

Mailing Us Your Tax Returns

We have included window-style envelopes in your package for you to use when mailing us your tax returns and payments. Please notice that each tax return in your coupon book has the Department's mailing address on the front. When you mail your tax return, be sure to place it in the envelope so the Department's mailing address can be seen in the window of the envelope. This will help us process your tax returns faster and ensure credit to your account.

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.
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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 dry-cleaning and dry drop-off facilities for laundering and drycleaning 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 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. Column B: The surcharge is printed on the tax return. Column C: Multiply Column A by Column B and enter the result. Line 5 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. Line 6 Less credits: Enter the amount of all allowable deductions including credit memos issued by the Department. Line 7 Net amount due: Enter the result of Line 5 minus Line 6. Line 8 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. Line 9 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 hand-delivered to the Department. Finally, multiply the amount of tax due by the number of days late and then by the daily interest rate factor. Line 10 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. 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.

Line b.

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

Column B: Column C: Line 3 Column A:

Column B: Column C: Line 4 Column A:

Resources
Information and forms are available on our Internet site at: To receive forms by mail, other than the coupon books: · 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. Find information about Florida tax law in the "Tax Law Library" on ourInternetsite.Visit:http://dor.myflorida.com/dor/law

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 To order coupon books: · · CallTaxpayerServicesaslistedaboveor Calltheservicecenternearestyou. 4