12B-11.005. Registration

(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. History–New 2-19-95, Amended 6-19-96, 4-17-03, 6-28-05, 1-17-18.