Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12B - Miscellaneous Tax › Chapter 12B-6 - GROSS RECEIPTS TAX › Section 12B-6.005 - Payment of Tax; Reports; Public Use Forms

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a)
				Except as provided in Rule Chapter 12-24, F.A.C., and paragraph (c) below, all
				taxes imposed by subparagraph 203.01(1)(a)1., F.S., on utility services are due
				to the Department on or before the 20th day of the month following the date of
				the sale or transaction. The payment and return must either reach the office of
				the Department or be postmarked on or before the 20th day of the month for
				receipts for utility services received in the preceding calendar month for a
				taxpayer to avoid penalty and interest for late filing. When the 20th day of
				the month falls on Saturday, a Sunday, or a legal holiday, payments accompanied
				by returns will be accepted as timely filed if postmarked or delivered to the
				Department on the next succeeding day that is not a Saturday, a Sunday, or a
				legal holiday. A tax return is required to be filed on or before the 20th day
				of each month even when no tax is due. The report is required to be signed by
				an officer or a representative duly authorized to act by the taxpayer. For this
				purpose, 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 of the 1986 Internal Revenue Code, 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 the District of Columbia but within an internal revenue
				district.
(b) Form DR-133, Gross
				Receipts Tax Return (January 2023, hereby incorporated by reference, effective
				01/23) (
http://www.flrules.org/Gateway/reference.asp?No=Ref-14830
),
				is the return to be used to report the gross receipts tax imposed on utility
				services. Copies of this form are available, without cost, by one or more of
				the following methods:
1) downloading
				selected forms from the Department's website at www.floridarevenue.com/forms;
				or,
2) calling the Department at
				(850)488-6800, Monday through Friday (excluding holidays); or,
3) visiting any local Department of Revenue
				Service Center; or,
4) writing the
				Florida Department of Revenue, Taxpayer Services, Mail Stop #3-2000, 5050 West
				Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or
				speech impairments may call the Florida Relay Service at 1(800)955-8770 (Voice)
				and 1(800)955-8771 (TTY).
(c) When quarterly, semiannual, or annual
				reporting is authorized by the Department pursuant to Section
				203.01(1)(j),
				F.S., the tax is due on or before the 20th day of the month following the
				authorized reporting period and becomes delinquent on the next succeeding day
				that is not a Saturday, a Sunday, or a legal holiday.
(d) 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 tax.
(e)
1. For taxes levied pursuant to paragraph
				(2)(a) of Rule 12B-6.0015, F.A.C., the taxpayer
				may elect to pay the gross receipts tax on total billings for electricity for
				each month or on the actual gross receipts for electricity received in that
				month.
2. When the taxpayer elects
				to pay gross receipts tax on total billings for electricity, the taxpayer may
				take a credit for net uncollectibles for which gross receipts tax has been
				previously paid to the Department. The credit must be reported on the
				provider's return in accordance with the timing provisions of Section
				215.26(2),
				F.S.
3. Instead of taking a credit
				for net uncollectibles, the taxpayer may seek a refund of tax previously paid
				by filing an Application for Refund (Form DR-26, incorporated by reference in
				Rule 12-26.008, F.A.C.) with the
				Department. The application for refund must be filed in accordance with the
				timing provisions of Section
				215.26(2),
				F.S., and must meet the requirements of Section
				213.255(2) and
				(3), F.S., and Rule
				12-26.003, F.A.C.
4. Form DR-26, Application for Refund, must
				be filed with the Department within 3 years after the date the tax was paid.
				Credits for tax paid must be reported on the taxpayer's return within 3 years
				after the date the tax was paid.