Distribution companies, co-generation or small power producers, or persons reporting use tax must register to report and pay gross receipt tax on utilities. You
can register using the online registration system, or submit a paper Florida Business Tax Application
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 is to update your account online.
You must submit a new registration using the online registration system or submit a paper Florida Business Tax Application
), if you:
- Move your business location from one Florida county to another;
- Add another location;
- Change your legal entity; or
- Change the ownership of your business.
Distribution Company: Any person owning or operating local electric, or natural or manufactured gas, utility distribution facilities within
Florida for the transmission, delivery, and sale of electricity or natural or manufactured gas (excluding LP gas). The term does not include natural gas transmission
companies that are subject to the jurisdiction of the Federal Energy Regulatory Commission.
Use Tax: Any person who imports into Florida electricity, natural gas, or manufactured gas, or severs natural gas for his or her own use as a
substitute for purchasing utility, transportation, or delivery services, who cannot prove payment of tax, must register, report, and pay gross receipts tax.
Gross receipts tax on utilities is reported using a Gross Receipts Tax Return
). You can file and pay gross receipts tax electronically using the Department's free and secure
File and Pay webpage.
Returns and payments are due on 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. A return must be
filed for each reporting period, even if no tax is due.
When you electronically pay only or you electronically file and pay at the same time, you must initiate your electronic payment 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 payment due dates, 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
Taxpayers who paid $20,000 or more in gross receipts tax on utilities during the most recent state fiscal year (July 1 - June 30) are required to file and pay
electronically during the next calendar year.
If you file your return or pay tax late, a penalty of 10% of any unpaid tax for each 30 days or fraction thereof, not to exceed a total penalty of 50% of unpaid
tax is charged. The minimum penalty is $10, even if no tax is due. 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.