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TIP #04B06-03
DATE ISSUED: January 15, 2004

Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Semiannual Beginning January 1, 2004

Your gross receipts tax account has been changed to a semiannual reporting status effective January 1, 2004. This change is required because you paid $500 or less in gross receipts tax during the past four calendar quarters. You will receive a personalized semiannual gross receipts tax return (Form DR-133) in June and December, 2004. If you do not receive a semiannual tax return by late June, please call the telephone number listed below.

Your first semiannual tax return is due on July 31, 2004. Semiannual tax returns are due by the last day of the month following the collection period, remitting tax due for the preceding collection period. The collection periods and tax return due dates are:

Collection Period    Tax Return Due
January - June 2004    July 31, 2004*
July - December 2004    January 31, 2005

*If the last day of the month falls on Saturday, Sunday or a federal or state legal holiday, tax returns are considered timely filed if postmarked or delivered to the Department of Revenue on the next succeeding day which is not a Saturday, Sunday, or a legal holiday.

Note: This change applies only to your filing frequency with the Department of Revenue for gross receipts tax for utility services (electric or gas receipts). This change does not affect any other tax filings you may have with the Department or taxes administered by a local government.

References: Chapter 203, Florida Statutes; Rule 12B-6, Florida Administrative Code


This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.