Current through Reg. 50, No. 187; September 24, 2024
(1)
(a)
Every person desiring to engage in or conduct business in this state as a
dry-cleaning facility or a dry drop-off facility must register with the
Department and obtain a certificate of registration from the Department.
Dry-cleaning facilities or dry drop-off facilities operating at more than one
location are only required to obtain a single certificate from the
Department.
(b)
1. Example: A commercial establishment that
operates a dry-cleaning facility and five dry drop-off facilities would only be
required to have a single registration.
2. Example: A commercial establishment that
operates seven dry drop-off facilities would only be required to have a single
registration.
(2)
(a)
Registration with the Department for purposes of the gross receipts tax on
dry-cleaning facilities is available by using one of the following methods:
1. Registering through the Department's
website
www.floridarevenue.com
using the Department's "e-Services, " or
2. Filing a Florida Business Tax Application
(Form DR-1, incorporated by reference in Rule
12A-1.097, F.A.C.) with the
Department, as indicated on the form.
(b) Each application submitted to the
Department must contain sufficient information to facilitate the processing of
the application.
(3)
Engaging in business as a dry-cleaning facility without first obtaining a
certificate of registration or after such certificate has been cancelled by the
Executive Director or the Executive Director's designee is prohibited. The
failure or refusal of any person to register is a misdemeanor of the first
degree, punishable as provided in Section
775.082 or
775.083, F.S., or subject to
injunctive proceeding as provided by law.
Rulemaking Authority
212.18(2),
213.06(1),
376.70(6)(b)
FS. Law Implemented 376.70(2)
FS.
New 2-19-95, Amended 6-19-96, 4-17-03, 6-28-05,
1-17-18.
