The Florida Emergency Communications Board collects fees from voice communications
services providers for:
- Wireless service (excluding prepaid wireless services)
-
Non-wireless service (local exchange carriers, voice over Internet
protocol, satellite, or other service providers)
For more information about fees collected by the Florida Emergency Communications Board,
visit the
Florida Department of Management Service - Florida 911
website.
Retail sellers must register each location to report and pay prepaid
wireless fees. Each location must also be registered for sales
and use tax. You can register using the
online registration
system or submit a paper
Florida Business Tax Application
(Form DR-1
).
If you hold an active certificate of registration or reemployment tax
account issued by the Department because you previously submitted a
Florida Business Tax Application
(Form DR-1), use the
Application for Registered Businesses to Add a New Florida
Location
(Form DR-1A
)
to register:
-
An additional business location or Florida rental property, or
-
A registered location that has moved from one Florida county to
another.
For more information on submitting an application, see
Registering Your Business
(Form DR-1N
).
When to Notify the Department
You must notify the Florida Department of Revenue, if
you:
- Change your business name;
- Change your mailing address;
- Change your location address within the same county;
- Close or sell your business; or
-
Your business becomes active and you will sell or rent taxable
property or services.
The quickest way to notify the Department of these changes is to
update your account
online.
When to Submit a New Tax Application
You must submit a new registration using the
online registration
system or complete a paper
Florida Business Tax Application
(Form DR-1
), if you:
- Change your legal entity; or
- Change the ownership of your business.
Prepaid wireless fee is reported to the Department using a
Florida Prepaid Wireless Fee Return
(Form DR-PPW
). Instructions (Form DR-PPWN
) are available. You can file and pay prepaid wireless fees
electronically using the Department's free and secure
File and Pay
webpage, or you may purchase software from a
vendor
.
Returns and payments are due on the 1st and late after the 20th day of
the month following each reporting period. If the 20th falls on a
Saturday, Sunday, or state or federal holiday, returns are timely if
filed electronically, postmarked or hand-delivered to the Department
on the first business day following the 20th. Sellers who file and pay
timely are entitled to retain a 5% collection allowance.
Sellers who paid $5,000 or more in prepaid wireless fees during
the most recent state fiscal year (July 1 - June 30) are required to
file and pay electronically during the next calendar year.
When you electronically pay only or you electronically file and pay at
the same time, you must initiate electronic payments and receive a
confirmation number no later than 5:00 p.m., ET, on the business day
prior to the 20th to avoid penalty and interest. For a list of the
electronic payment deadlines, visit the Department's Forms and
Publications webpage and select the current year
Florida eServices Calendar of Electronic Payment Deadlines
(Form DR-659) under the
eServices
section.
Sellers can file returns using the same filing frequency as their
sales and use tax returns. If anticipated fee collections will be less
than $50 per month, fees may be reported quarterly.
If you file your return or pay tax late, a late penalty of 10% of the
amount of tax owed, but not less than $50, may be charged. The $50
minimum penalty applies even if no tax is due. Penalty will also be
charged if your return is incomplete. A floating rate of interest
applies to underpayments and late payments of tax. Interest rates can
be found on the Department's
Tax and Interest Rates
webpage.
