Current through Reg. 50, No. 187; September 24, 2024
(1) Tax due
on transactions:
(a) Businesses which maintain
tax and accounting records on the basis of cash receipts may report this tax
when payment is received. The tax is due on the first day of the month
following the month that the consideration for the service is paid, if the
accounting records are maintained on the basis of cash receipts.
(b) Businesses which maintain tax and
accounting records on the accrual basis must report this tax in the month the
receivable is recorded. The tax is due on the first day of the month following
the month that the receivable for the service is recorded, if the accounting
records are maintained on the accrual basis.
(c) The tax should be reported on the Solid
Waste and Surcharge Return (form DR-15SW), incorporated by reference in Rule
12A-16.008,
F.A.C.
(2)
(a) Except as provided in Rule Chapter 12-24,
F.A.C., the payment and the Solid Waste and Surcharge Return (Form DR-15SW)
must be delivered to the Department or be postmarked to avoid penalty and
interest for late filing as follows:
1. On or
before the 20th day of the month following the month in which the consideration
is received, if the accounting records are maintained on the basis of cash
receipts; or
2. On or before the
20th day of the month following the month in which the account receivable is
posted, if the accounting records are maintained on the accrual
basis.
3. If the 20th day falls on
a Saturday, Sunday, or legal holiday, payments accompanied by returns will be
accepted as timely if postmarked or delivered to the Department on the next
succeeding day which is not a Saturday, Sunday, or legal holiday. For the
purpose of this rule, a legal holiday means a holiday that is observed by
federal or state agencies as a legal holiday, as this term is defined in
Chapter 683, F.S., and s. 7503, Internal Revenue Code of 1986, as amended. A
"legal holiday" pursuant to s. 7503 of the Internal Revenue Code of 1986, as
amended, means a legal holiday in the District of Columbia or a statewide legal
holiday at a location outside of the District of Columbia but within an
internal revenue district.
(b) Electronic filing of payments and returns
for reporting tax must be submitted to the Department, as provided in Rule
Chapter 12-24, F.A.C., when:
1. Payment of the
tax is required to be made by electronic means;
2. Any return for reporting tax is required
to be submitted by electronic means; or
3. No tax is due with a return for reporting
taxes.
(3) The
failure of any dealer to secure a tax return for reporting tax due does not
relieve the dealer form the requirement to file a return or remit tax due to
the Department. The Department is not authorized to extend the time for any
dealer to file any return or pay any tax due.
(4) Persons who are required to make a return
or to pay tax on gross receipts on dry-cleaning imposed under Section
376.70, F.S., and administered
under the provisions of Chapter 212, F.S., and fail to do so will be subject to
penalties, as provided in Section
212.12(2),
F.S., and to the interest imposed on deficiencies established under Section
213.235, F.S., and Rule
12-3.0015, F.A.C. Guidelines are
provided in subsection (4) of Rule
12A-1.056,
F.A.C.
Rulemaking Authority
212.18(2),
213.06(1),
376.70(6)(b)
FS. Law Implemented 212.12(2),
213.235(2),
213.755,
376.70
FS.
New 2-19-95, Amended 6-19-96, 4-17-03,
9-28-04.
