12B-6.001: Imposition of the Gross Receipts Tax
12B-6.0015: Imposition of the Gross Receipts Tax
12B-6.0021: Registration
12B-6.005: Payment of Tax; Reports; Public Use Forms
12B-6.0051: Public Service Tax Reporting Form
12B-6.008: Interest
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule Chapter 12B-6, Florida Administrative Code (F.A.C.), Gross Receipts Tax, is to implement: (1) the provisions of Sections 203.01 and 203.012, Florida Statutes (F.S.), as amended by Sections 1 and 2, Chapter 2005-148, Laws of Florida (L.O.F.), which, effective January 1, 2006, imposes a tax on utility services delivered to a retail consumer in Florida; and (2) the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of tax from the last day of the month to the 20th day of the month. When adopted, these proposed changes to Rule Chapter 12B-6, F.A.C., will provide for the administration of the gross receipts tax imposed on utility services.
SUMMARY: The substantial rewording of Rule 12B-6.001, F.A.C.: (1) changes the title to Scope; Definitions; Index Price; (2) provides that the rule chapter applies to the tax imposed under Chapter 203, F.S., on utility services delivered to a retail consumer in Florida; (3) defines the terms cost price, Department, distribution company, electricity index price, gas index price, gross receipts, person, and utility services for purposes of the rule chapter; (4) provides that the gross receipts tax imposed on certain utility services delivered to a retail consumer in Florida is based on an index price; (5) provides how the Department will announce the annual index prices for electricity and for natural and manufactured gas; (6) provides that the index price applies to electricity only if the transportation of the electricity is sold independent of the sale of the electricity itself; and (7) provides when the calculation of the tax requires the use of an index price, the distribution company must use a reasonable methodology to apply the residential, commercial, and industrial classifications to its existing rate structure.
Proposed new Rule 12B-6.0015, F.A.C. (Imposition of the Gross Receipts Tax), provides: (1) that the 2.5 percent gross receipts tax is imposed on distribution companies gross receipts from the privilege of selling and transporting natural or manufactured gas to retail consumers in Florida; (2) how the tax is computed based on the index price; (3) that the sale or transportation of natural or manufactured gas to public or private utilities for use as a fuel in the generation of electricity or for resale is not subject to tax and how to document such sales or charges; (4) that the sale or transportation of natural or manufactured gas to persons eligible for an exemption under Section 212.08(7)(ff)2., F.S., for use as an energy source or a raw material, is not subject to tax and how to document such sales or charges; (5) that the 2.5 percent gross receipts tax is imposed on distribution companies gross receipts from the privilege of selling and transporting electricity to retail consumers in Florida and how the tax is to be calculated; (6) that the tax does not apply to receipts from customers for purposes of resale; (7) that receipts from separately itemized charges for the connection, disconnection, suspension, or restoration of utility services are not subject to tax; (8) that receipts from separately itemized fees for returned checks, late payments, and interest due on late payments are not subject to gross receipts tax; (9) that receipts from separately itemized charges for the sale, lease, rental, repair, or maintenance of customer premises equipment are not subject to gross receipts tax; (10) that the gross receipts tax applies to charges for utility services separately itemized to customers as an amount for services based on a standard rate amount with a separate rate adjustment; (11) that each and every fee imposed by a political subdivision of the State of Florida that is passed on to the customer as a separately itemized charge is included in the gross receipts subject to tax; (12) that any municipal public service tax and any sales tax separately itemized to the customer is not included in the gross receipts subject to tax; (13) that the sale or delivery of electricity as part of an electric interchange agreement or contract between utilities is not subject to tax and provides guidelines on how to document such sale or delivery; (14) that wholesale sales of electric transmission services and the loss of electricity from the generation, transmission, or distribution of electricity are not subject to tax; (15) that separately itemized charges for gross receipts tax on a customers bill, invoice, statement, or other evidence of sale are a part of the gross receipts of a distribution company; (16) for the imposition of use tax on natural or manufactured gas imported into Florida for which the Florida gross receipts tax has not been paid; (17) the documentation requirements, including a suggested resale certificate, for tax-exempt sales of utility services for purposes of resale and when the Department will accept resale certificates to document tax-exempt sales for the purpose of resale; and (18) recordkeeping requirements for taxpayers who sell or deliver utility services.
The proposed amendments to Rule 12B-6.0021, F.A.C. (Registration), provide: (1) that prior to engaging in the business of selling, transporting, delivering, or importing utility services in Florida, every person is required to register with the Department; and (2) updated information on how to register with the Department.
The proposed amendments to Rule 12B-6.005, F.A.C. (Payment of Tax; Reports; Public Use Forms): (1) replace the term utility provider with the term taxpayer; (2) incorporate the provisions of Section 2, Chapter 2007-60, L.O.F., which move the due date for reporting and remitting the gross receipts tax from the last day of the month to the 20th day of the month; (3) provide when taxpayers may elect to pay the gross receipts tax on total billings for electricity each month or on the actual gross receipts for electricity received in that month; (4) remove obsolete provisions regarding the filing of an application for refund; (5) provide that persons engaged in the transportation of natural or manufactured gas must provide the Department with a list of customers to whom transportation services were provided in the prior year or post such list on a publicly-accessible Internet web site; and (6) adopt changes to Form DR-133, Gross Receipts Tax Return, and update information on how to obtain copies of the form from the Department.
The amendments to Rule 12B-6.0051, F.A.C. (Public Service Tax Reporting Form), update information on how to obtain Form DR-700001, Municipal Public Service Tax Data Base, from the Department.
The amendments to Rule 12B-6.008, F.A.C. (Interest), provide that interest shall not exceed one percent per month and remove obsolete provisions regarding interest for payments due prior to January 1, 2000.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 166.233, 203.01(3)(a)2., 213.06(1) FS.
LAW IMPLEMENTED: 166.233, 203.01, 203.012, 203.06, 213.235, 213.255(1), (2), (3), 213.37, 231.755, 215.26 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: June 10, 2008, 11:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Robert Babin, Deputy Director, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4842
THE FULL TEXT OF THE PROPOSED RULE IS:
(Substantial Rewording of Rule 12B-6.001 follows. See Florida Administrative Code for present text.)
12B-6.001 Scope; Definitions; Index Price Imposition of the Gross Receipts Tax.
(1) SCOPE. This rule chapter applies to the tax imposed by Chapter 203, F.S., on utility services delivered to a retail consumer in Florida.
(2) DEFINITIONS. For purposes of this rule chapter:
(a) Cost price means the actual cost of articles of tangible personal property without any deductions therefrom on account of the cost of materials used, labor or service costs, transportation charges, or any expenses whatsoever.
(b) Distribution company means any person owning or operating local electric, or natural or manufactured gas utility, distribution facilities within this state for the transmission, delivery, and sale of electricity or natural or manufactured gas. The term does not include natural gas transmission companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.
(c) Department means the Florida Department of Revenue.
(d) Electricity index price means the applicable residential, industrial, or commercial price per kilowatt hour for retail consumers in Florida in the previous calendar year, as published in the United States Energy Information Administration Electric Power Monthly.
(e) Gas index price means the applicable residential, industrial, or commercial price per 1,000 cubic feet for retail consumers in Florida in the previous calendar year, as published in the United States Energy Information Administration Natural Gas Monthly.
(f) Gross receipts means the total payments received in money, goods, services, or other consideration.
(g) Person includes any individual, firm, copartnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number.
(h) Utility services means electricity for light, heat, or power; and natural or manufactured gas for light, heat, or power, including transportation, delivery, transmission, and distribution of the electricity or natural or manufactured gas. This paragraph does not broaden the definition of utility service to include separately stated charges for tangible personal property or services which are not charges for the electricity or natural or manufactured gas or the transportation, delivery, transmission, or distribution of electricity or natural or manufactured gas. Liquefied petroleum gas is sold in liquid form and transformed into gas when released from the container to be used for fuel. The term utility services does not include liquefied petroleum gas.
(3) INDEX PRICE. The calculation of the tax imposed on certain utility services delivered to a retail consumer in Florida is based on an index price.
(a) The Department will announce the residential, commercial, and industrial index prices for electricity and for natural and manufactured gas on June 1 of each year through issuance of a Taxpayer Information Publication and by posting the rates on the Departments Internet web site located on the Internet at www.myflorida.com/dor/taxes. The index prices announced by the Department on June 1 will be effective from the following July 1 through June 30, and will apply to any bill dated on or after July 1 in the year in which the change becomes effective.
(b) The electricity index prices only apply if the transportation of electricity is sold independent of the sale of the electricity itself. If electricity is sold to a retail consumer in Florida for a price that includes both a charge for the electricity and a charge for the transportation of the electricity, the tax imposed by Chapter 203, F.S., is calculated by using the distribution companys gross receipts multiplied by 2.5 percent, rather than through use of an index price.
(c) When the calculation of the tax imposed on utility services delivered to a retail consumer in Florida requires the use of an index price, the distribution company must use a reasonable methodology to apply the residential, commercial, and industrial classifications to their existing rate structure.
Specific Authority 203.01(3)(b), 213.06(1) FS. Law Implemented 203.01, 203.012, 213.37 FS. HistoryNew 11-13-78, Amended 6-5-85, Formerly 12B-6.01, Amended 10-4-89, 1-8-90, 5-4-03,________.
12B-6.0015 Imposition of the Gross Receipts Tax.
(1) NATURAL OR MANUFACTURED GAS.
(a) A tax is imposed at the rate of 2.5 percent on distribution companies gross receipts from the privilege of selling or transporting natural or manufactured gas to a retail consumer in this state. The gross receipts tax on the sale or transportation of natural or manufactured gas is calculated as follows: (number of cubic feet of gas sold or transported) ÷ 1,000 × (the applicable gas index price) × (2.5 percent).
(b) The tax imposed in paragraph (1)(a) does not apply to:
1. Subject to the documentation requirements outlined in subsection (5), the sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation or agency thereof, or rural electric cooperative association for resale.
2. The sale or transportation of natural or manufactured gas to a public or private utility, including a municipal corporation, or agency thereof, or rural electric cooperative association for use as a fuel in the generation of electricity. Distribution companies may document this exclusion from tax by obtaining a certification from public or private utilities that purchase transportation of natural or manufactured gas for use as a fuel in the generation of electricity. The following is a suggested format of a certification to be issued by a public or private utility to a natural or manufactured gas distribution company:
CERTIFICATION
NATURAL OR MANUFACTURED GAS PURCHASED
FOR USE AS FUEL TO GENERATE ELECTRICITY
This is to certify that I have purchased natural or manufactured gas for use as a fuel in the generation of electricity.
I understand that if such purchases of natural or manufactured gas do not qualify for the exclusion as indicated on this certification, I must pay the applicable tax directly to the Department of Revenue.
Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated herein are true.
____________________________ ________________
Purchasers Name (Print or Type) Date
_____________________________ ________________
Signature of Authorized Person Title
_____________________________________________________
Federal Employer Identification Number (FEI No.)
3. The sale or transportation to, or use of, natural or manufactured gas by any person eligible for an exemption under Section 212.08(7)(ff)2., F.S., for use as an energy source or a raw material. Possession by a seller of natural or manufactured gas or by any person providing transportation or delivery of natural or manufactured gas of a written certification by the purchaser, certifying the purchasers entitlement to the exclusion permitted by this paragraph, relieves the seller or person providing transportation or delivery from the responsibility of remitting tax on the nontaxable amounts. The Department shall look solely to the purchaser for recovery of such tax if the Department determines that the purchaser was not entitled to the exclusion. The certification must include an acknowledgment by the purchaser that it will be liable for tax pursuant to Section 203.01(1)(f), F.S., if the requirements for exclusion are not met. The following is a suggested format of a certification to be issued by a manufacturer to a natural or manufactured gas distribution company:
CERTIFICATION
NATURAL OR MANUFACTURED GAS PURCHASED BY A PERSON ELIGIBLE FOR EXEMPTION UNDER INDUSTRIAL CLASSIFICATIONS IN SECTION 212.08(7)(ff)2., F.S.
This is to certify that I have purchased natural or manufactured gas for use as an energy source or raw material that is excluded from tax pursuant to Section 203.01(3)(d), F.S.
I certify that the applicable purchases were made by a company whose four-digit SIC Industry Number, as listed below, is classified under SIC Industry Major Group Number10, 12 through 14, 20, or 22 through 39 or Group Number 212 in the Standard Industrial Classification (SIC) Manual, 1987, published by the Office of Management and Budget.
I acknowledge that I will be liable for tax pursuant to Section 203.01(1)(f), F.S., if the requirements for exclusion pursuant to Section 203.01(3)(d), F.S., are not satisfied.
I understand that if such purchases of natural or manufactured gas do not qualify for the exclusion as indicated on this certification, I must pay the applicable tax directly to the Department of Revenue.
Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated herein are true.
______________________________ ________________
Purchasers Name (Print or Type) Date
______________________________ ________________
Signature of Authorized Person Title
______________________________________________________
Federal Employer Identification Number (FEI No.)
(2) ELECTRICITY.
(a) A tax is imposed at the rate of 2.5 percent on a distribution companys gross receipts from the privilege of selling electricity that is delivered to a retail consumer in this state when the charge to the consumer includes charges for both the electricity and the transportation of the electricity. Tax imposed pursuant to this paragraph is calculated by multiplying the distribution companys gross receipts by 2.5 percent.
1. The tax imposed in paragraph (2)(a) does not apply to:
a. Receipts from customers for separately itemized charges for the connection, disconnection, suspension, or restoration of electricity;
b. Receipts from customers for separately itemized charges for returned checks or other forms of payment, late payments, or interest due on late payments; or
c. Receipts from customers for separately itemized charges for the sale, lease, rental, repair, or maintenance of customer premises equipment.
2.a. When charges for utility services are separately itemized as an amount for services based on a standard rate amount with a separate rate adjustment on the same billing, invoice, statement, or other evidence of sale for services, gross receipts tax is due on the receipts for utility services after the application of the rate adjustment.
b. Example: A customer purchases electricity from an electric utility under an energy management program. The customer is billed the standard residential rate. In addition, the customer receives load management monthly credits for allowing specified electrical equipment to be interrupted at the option of the electric utility. The charge for electric service after the load management credits are applied against the charge at the standard residential rate is the amount subject to the gross receipts tax.
c. Example: A customer purchases electricity from an electric utility at the standard residential service rate. The electric utility charges each residential customer in this rate class an additional energy cost recovery factor, called energy charges, on a per kilowatt hour basis. The customer is billed for electricity at the standard residential rate, plus the applicable energy charges. The amount charged to the customer at the standard residential rate, plus the amount of the energy charges, is the amount subject to the gross receipts tax.
3. Each and every fee imposed by a political subdivision of the State of Florida on the distribution company, such as a franchise fee, is included in the charge upon which the gross receipts tax is computed, when the fees are passed on to the customer and separately itemized on a customers bill, invoice, statement, or other evidence of sale.
4. Any municipal public service tax imposed under Section 166.231 or 166.232, F.S., or any sales tax imposed under Chapter 212, F.S., on the sale or purchase of electric power or energy is not included in the charge upon which the gross receipts tax is computed when the municipal tax or sales tax is separately itemized on a customers bill, invoice, statement, or other evidence of sale.
(b) Each distribution company that receives payment for the delivery of electricity to a retail consumer in this state is subject to tax on the exercise of this privilege as provided by this paragraph, unless the payment is subject to tax under paragraph (a). Under this paragraph, the gross receipts tax on the delivery of electricity is calculated as follows: (number of kilowatt hours delivered) × (the applicable electricity index price) × (2.5 percent).
(c) The tax imposed in paragraphs (2)(a) and (b) does not apply to:
1. The sale or delivery of electricity to a public or private utility, including a municipal corporation or agency thereof, or rural electric cooperative association, for resale subject to the documentation requirements outlined in subsection (5);
2. The sale or delivery of electricity to a public or private utility, including a municipal corporation or agency thereof, or rural electric cooperative association, as part of an electric interchange agreement or contract between such utilities for the purpose of transferring more economically generated power.
a. The electric utility is required to maintain a copy of the agreement or contract in its books and records and is not required to meet the provisions of this rule regarding sales for resale.
b. The internal use, including interdepartmental transfers, of the purchased power is not subject to tax.
3. Wholesale sales of electric transmission service.
4. The loss of electricity resulting from the generation, transmission, or distribution of electricity, including line losses, generation losses, and any other losses for which charges are not made to the electric utilitys customers.
(3) SEPARATELY ITEMIZED CHARGES. A distribution company may wholly or partially separately itemize the gross receipts tax on the customers bill, invoice, statement, or other evidence of sale. However, the gross receipts tax is imposed on the privilege of doing business, and it is an item of cost to the distribution company. The distribution company remains fully and completely liable for the payment of the tax, even when the tax is wholly or partially separately itemized on the customers bill, invoice, statement, or other evidence of sale. When the tax is wholly or partially separately itemized, every person, including governmental units and charitable and religious organizations, is liable for the payment of the tax to the distribution company.
(4) USE TAX.
(a) Gross receipts tax is levied upon a persons cost price of electricity, or natural or manufactured gas, imported into this state or severed within this state for the persons own use or consumption as a substitute for purchasing utility, transportation, or delivery services taxable under Chapter 203, F.S., and who cannot demonstrate payment of the tax imposed by Chapter 203, F.S. The tax implemented pursuant to this paragraph is calculated by multiplying the cost price of the utility service by 2.5 percent.
(b) The tax implemented pursuant to paragraph (4)(a) does not apply to:
1. The use of natural gas in the production of oil or gas, or the use of natural or manufactured gas by a person transporting natural or manufactured gas, when used and consumed in providing such services;
2. The use of natural gas or manufactured gas by a person eligible for an exemption under Section 212.08(7)(ff)2., F.S., for use as an energy source or a raw material;
3. The use of natural gas or manufactured gas by a public or private utility as fuel in the generation of electricity; or
4. The loss of electricity resulting from the generation, transmission, or distribution of electricity, including line losses, generation losses, and any other losses for which charges are not made to the electric utilitys customers.
(5) SALES FOR RESALE.
(a) The sale, transportation, or delivery of utility services for resale is only exempt from the tax imposed under Chapter 203, F.S., if the sale, transportation, or delivery is documented in strict compliance with this rule. Distribution companies must document sales for resale by obtaining resale certificates from customers who purchase transportation, delivery, or utility services for the purposes of resale. Resale certificates submitted during the protest period will be accepted by the Department as valid proof and documentation of the resale, but will not be accepted when submitted in any proceeding under Chapter 120, F.S., or any circuit court action instituted under Chapter 72, F.S.
(b) The distribution company is only required to obtain one certificate for sales made for the purposes of resale from each customer making purchases for the purposes of resale. The certificate must contain the purchasers name and address, the purchasers gross receipts tax registration number and its effective date, a statement that the purchases are for the purpose of resale, the signature of the purchaser or an authorized representative of the purchaser, and the date of issuance. The following is a suggested format of a resale certificate:
RESALE CERTIFICATE FOR GROSS RECEIPTS TAX ON UTILITY SERVICES
This is to certify that the electricity for light, heat, or power or the natural or manufactured gas for light, heat, or power purchased after___________(date) from _____________________(sellers name) is purchased for the purpose of resale pursuant to Chapter 203, F.S.
I understand that if I fraudulently issue this certificate to evade the payment of gross receipts tax I will be liable for payment of the tax directly to the Department and subject to the penalties imposed under Section 203.03(2), F.S.
I understand that I must disclose to the seller, or remit tax on, any purchase not for resale when tax was not paid to the seller and/or distribution company.
Under penalties of perjury, I declare that I have read the foregoing certificate and the facts stated herein are true.
Purchasers Name ___________________________________
Purchasers Address__________________________________
Name and Title of Purchasers Authorized Signature __________________________________________________
Certificate of Registration Number______________________
Effective Date of Registration_________________________
By_____________________________(authorized signature)
Date_____________
(6) RECORDKEEPING REQUIREMENTS. Distribution companies that sell, transport, or deliver utility services to retail consumers in Florida and taxpayers that import utility services into Florida for their own use must maintain electrical interchange agreements or contracts, resale certificates, exemption certificates, and other documentation required under the provisions of this rule chapter in their books and records until tax imposed under Chapter 203, F.S., may no longer be determined and assessed under Section 95.091, F.S. Electronic storage of required documentation through the use of imaging, microfiche, or other electric storage media will satisfy compliance with recordkeeping requirements.
Specific Authority 203.01(3)(a)2., 213.06(1) FS. Law Implemented 203.01, 203.012, 213.37 FS. HistoryNew_________.
12B-6.0021 Registration.
(1) Prior to engaging in the business of providing or selling, transporting, delivering, or importing utility services, as provided in Rule 12B-6.001, F.A.C., every person, distribution company, or other entity upon which the gross receipts tax is imposed is required to register with the Department.
(2) Registration with the Department for gross receipts tax purposes is available by using one of the following methods:
(a) Registering through the Departments Internet web site at the address shown inside the parentheses (www.myflorida.com/dor/) using the Departments e-Services system located on the Departments Internet site at www.myflorida.com/dor; or
(b) Filing an Application to Collect and/or Report Tax in Florida (Form form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.), with the Department as indicated on the form.
Specific Authority 203.01, 213.06(1) FS. Law Implemented 203.01 FS. HistoryNew 6-5-85, Formerly 12B-6.021, Amended 5-4-03, _________.
12B-6.005 Payment of Tax; Reports; Public Use Forms.
(1)(a) Except as provided in Rule Chapter 12-24, F.A.C., and paragraph (c) below, all taxes imposed on utility services are due to the Department on or before the 20th last day of the month following the date of the sale or transaction. The payment and return must either reach the Department or be postmarked on or before the 20th last day of the month for receipts for utility services received in the preceding calendar month for a taxpayer utility provider to avoid penalty and interest for late filing. When the 20th last day of the month falls on a Saturday, Sunday, or a legal holiday, payments accompanied by returns will be accepted as timely 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 last 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 Section 7503 of the 1986 Internal Revenue Code, as amended. A legal holiday pursuant to Section 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 (R. 07/07, hereby incorporated by reference), 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 Departments Internet site at www.myflorida.com/dor; or, 2) calling the Department at (800)352-3671, Monday through Friday, 8 a.m. to 7 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 5) visiting any local Department of Revenue Service Center to personally obtain a copy. Persons with hearing or speech impairments may call the Departments TDD at (800)367-8331 or (850)922-1115.
(c)(b) When quarterly, semiannual, or annual reporting is authorized by the Department pursuant to Section 203.01(1)(j)(f), F.S., the tax is due on or before the 20th last day of the month following the authorized reporting period and becomes delinquent on the first day of the next succeeding day that is not a Saturday, a Sunday, or a legal holiday month.
(d)(c) 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)(d)1. For taxes levied pursuant to paragraph (2)(a) of Rule 12B-6.0015, F.A.C., the A taxpayer may elect to pay the gross receipts tax on total billings for electricity utility services for each month or on the actual gross receipts for electricity utility services received in that month.
2. When the taxpayer utility provider elects to pay gross receipts tax on total billings for electricity utility services, the taxpayer provider 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 providers return in accordance with the timing provisions of Section 215.26(2), F.S.
3. Instead of taking In lieu of a credit for net uncollectibles, the taxpayer provider may seek a refund of tax previously paid by filing an Application for Refund (Form 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 Sections 213.255(2) and (3), F.S., and Rule 12-26.003, F.A.C.
4.a. Form DR-26, Application for Refund, must be filed with the Department for tax paid on or after October 1, 1994, and prior to July 1, 1999, within 5 years after the date the tax was paid. Credits for tax paid on or after October 1, 1994, and prior to July 1, 1999, must be reported on the providers return within 5 years after the date the tax was paid.
4.b. Form DR-26, Application for Refund, must be filed with the Department for tax paid on or after July 1, 1999, within 3 years after the date the tax was paid. Credits for tax paid on or after July 1, 1999, must be reported on the taxpayers providers return within 3 years after the date the tax was paid.
(2) Persons who engage in the transportation of natural or manufactured gas must provide the Department with a list of customers to whom transportation services were provided in the prior year. A person may satisfy the customer-reporting requirement by: 1) providing a written list of customers to the Department; or 2) maintaining a publicly-accessible customer list on the persons Internet web site. The person must provide the written list of customers or the Internet address of the publicly-accessible Internet web site by January 31 of each year to GTA Miscellaneous Tax Coordinator, c/o GTA Program Director, Florida Department of Revenue, 5050 W. Tennessee Street, Bldg D-1, Tallahassee, Florida 32399-0100. Persons who choose to satisfy the customer-reporting requirement by posting a list of customers on a publicly-accessible Internet web site must update the list by January 31 of each year. This reporting requirement does not apply to distribution companies. Any person required to furnish such a list may elect to identify only those customers who take direct delivery without purchasing interconnection services from a distribution company.
(2)(a) The following public-use forms and instructions are employed by the Department in its dealings with the public related to the administration of utility services. These forms are hereby incorporated by reference in this rule.
(b) Copies of these forms are available, without cost, by one or more of the following methods: 1) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 2) faxing the Distribution Center at (850)922-2208; or, 3) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 4) calling the Forms Request Line during regular office hours at (800)352-3671 (in Florida only) or (850)488-6800; or, 5) downloading selected forms from the Department's Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Departments TDD at (800)367-8331.
Form Number Title Effective Date
(3) DR-133 Gross Receipts Tax Return
(R. 06/04) 09/04
Specific Authority 213.06(1) FS. Law Implemented 203.01, 203.012, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS. History-New 11-13-78, Amended 7-1-80, 8-26-81, Formerly 12B-6.05, Amended 10-4-89, 12-19-89, 5-4-03, 9-28-04,_________.
12B-6.0051 Public Service Tax Reporting Form.
(1)(a) The public-use form provided in this rule is to be utilized by each municipality or charter county to report to the Department services taxed under Sections 166.231 and 166.232, F.S., and to report any other required information. The public-use form is employed by the Department for this purpose, and it is hereby incorporated in this rule by reference.
(b) Copies of this form are available, without cost, by one or more of the following methods: 1) downloading the form from the Departments Internet site (www.myflorida.com/dor/forms); or, 2) calling the Department at (800)352-3671, Monday through Friday, 8 a.m. to 7 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 2) faxing the Distribution Center at (850)922-2208; or, 3) using a fax machine telephone handset to call the Departments automated Fax on Demand system at (850)922-3676; or, 4) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 5) calling the Forms Request Line during regular office hours at (800)352-3671 (in Florida only) or (850)488-6800; or, 6) downloading selected forms from the Departments Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Departments TDD at (800)367-8331 or (850)922-1115.
Form Number Title Effective Date
(2) DR-700001 Municipal Public Service
Tax Database Report
(R. 10/01) 05/03
Specific Authority 166.233, 213.06(1) FS. Law Implemented 166.233 FS. HistoryNew 4-5-98, Amended 5-4-03,________.
12B-6.008 Interest.
(1) Interest shall accrue at the following rate:
(a) One percent per month (prorated dialing using the daily factor of .000328767) for payments due prior to January 1, 2000.
(b) For payments due on or after January 1, 2000, the rate of interest established pursuant to Section 213.235, F.S., and Rule 12-3.0015, F.A.C. (prorated daily), not to exceed one percent per month.
(2) Interest accrues from the date of the delinquency until paid.
Specific Authority 213.06(1) FS. Law Implemented 203.06, 213.235 FS. HistoryNew 11-13-78, Amended 6-5-85, Formerly 12B-6.08, Amended 10-4-89, 4-2-00, 5-4-03,_________.
