Free DR-1C - Florida

Application for Collective Registration for Short-term Rental of Living or Sleeping Accommodations

DR-1C R. 02/08

PURPOSE OF APPLICATION: This application allows an agent (or representative, or management company) to register multiple, separately owned properties located in a single county for the purpose of collecting sales and use tax on shortterm rentals of living or sleeping accommodations. The accommodations must be properties for which the agent collects taxable rent on each owner's behalf. This application cannot be used to register commercial rental property. SHORT-TERM RENTAL: Renting, leasing, letting, or granting licenses to others to use living or sleeping accommodations for periods of six months or less. WRITTEN AGREEMENT REQUIRED: The agent must maintain on file a written agreement with the property owner to register on the owner's behalf. A suggested format of the written agreement is provided on the next page. AGENT MUST BE REGISTERED IN EACH COUNTY: The agent must have a sales and use tax certificate number for each county in which living or sleeping accommodations are located, and for which the agent collects taxable rent. To obtain certificates for additional counties, agents must submit an Application to Collect and/or Report Tax in Florida (Form DR-1). ONE COUNTY PER APPLICATION: Properties listed on a single application must be located in the same county. To register properties in more than one county, a separate application must be used for each county. PROPERTY OWNER INFORMATION: Because the property owner is ultimately responsible for the tax collected, all information about the property owner is required. The agent may attach a schedule instead of completing the Individual Property Location Information sections. The schedule must contain the same information as is required on this application. A sales and use tax registration number will be issued for each property in the owner's name. The certificate for each property will be mailed to the agent. A letter of notification containing the property's certificate number will be mailed to the property owner. Time-share unit registrations will be issued in the name of the agent. Include only the unit number or other designation. The agent will be considered the owner. * PROPERTY OWNER'S FEDERAL IDENTIFICATION NUMBER: Depending on the type of ownership, a Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN) is required. Social Security Numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social Security Numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. ** REGISTRATION FEE: A $5.00 registration fee is required for each property or time-share unit location included in this application. If the property owner has an existing certificate number for the property location, the fee is not required. Enter the complete certificate number in the appropriate box of the Individual Property Location Information section. WHERE TO APPLY: Mail or deliver the completed application and applicable registration fees to any Department of Revenue Taxpayer Service Center listed on the following page, or the office listed below. All offices are open Monday through Friday, 8 a.m. - 5 p.m., local time. Account Management Florida Department of Revenue 5050 W Tennessee St Tallahassee FL 32399-0100

DR-1C R. 02/08

Florida Department of Revenue Taxpayer Service Centers
Alachua Service Center 14107 US Highway 441 Ste 100 Alachua FL 32615-6390 386-418-4444 (ET) Clearwater Service Center Arbor Shoreline Office Park 19337 US Highway 19 N Ste 200 Clearwater FL 33764-3149 727-538-7400 (ET) Cocoa Service Center 2428 Clearlake Rd Bldg M Cocoa FL 32922-5731 321-504-0950 (ET) Coral Springs Service Center Florida Sunrise Tower 3111 N University Dr Ste 501 Coral Springs FL 33065-5096 954-346-3000 (ET) Daytona Beach Service Center 1821 Business Park Blvd Daytona Beach FL 32114-1230 386-274-6600 (ET) Fort Myers Service Center 2295 Victoria Ave Ste 270 Fort Myers FL 33901-3871 239-338-2400 (ET) Fort Pierce Service Center Benton Building 337 N US Highway 1 Ste 207-B Fort Pierce FL 34950-4255 772-429-2900 (ET) Hollywood Service Center Taft Office Complex 6565 Taft St Ste 300 Hollywood FL 33024-4044 954-967-1000 (ET) Jacksonville Service Center 921 N Davis St A250 Jacksonville FL 32209-6829 904-359-6070 (ET) Key West Service Center 3106 Flagler Ave Key West FL 33040-4602 305-292-6725 (ET) Lake City Service Center 1401 W US Highway 90 Ste 100 Lake City FL 32055-6123 386-758-0420 (ET) Lakeland Service Center 230 S Florida Ave Ste 101 Lakeland FL 33801-4625 863-499-2260 (ET) Leesburg Service Center 1415 S 14th St Ste 103 Leesburg FL 34748-6686 352-315-4470 (ET) Maitland Service Center Ste 160 2301 Maitland Center Parkway Maitland FL 32751-4192 407-475-1200 (ET) Marianna Service Center 4230 Lafayette St Ste D Marianna FL 32446-8231 850-482-9518 (CT) Miami Service Center 8175 NW 12th St Ste 119 Miami FL 33126-1828 305-470-5001 (ET) Naples Service Center 3073 Horseshoe Dr S Ste 110 Naples FL 34104-6145 239-434-4858 (ET) Orlando Service Center Regions Bank Building 5401 S Kirkman Rd 5th Floor Orlando FL 32819-7911 407-903-7350 (ET) Panama City Service Center 703 W 15th St Ste A Panama City FL 32401-2238 850-872-4165 (CT) Pensacola Service Center 3670C N L St Pensacola FL 32505-5217 850-595-5170 (CT) Port Richey Service Center 6709 Ridge Rd Ste 300 Port Richey FL 34668-6842 727-841-4407 (ET) Sarasota Service Center Sarasota Main Plaza 1991 Main St Ste 240 Sarasota FL 34236-5940 941-361-6001 (ET) Tallahassee Service Center 2410 Allen Rd Tallahassee FL 32312-2603 850-488-9719 (ET) Tampa Service Center Ste 100 6302 E Martin Luther King Blvd Tampa FL 33619-1166 813-744-6344 (ET) West Palm Beach Service Center 2468 Metrocentre Blvd West Palm Beach FL 33407-3105 561-640-2800 (ET) CT--Central Time ET--Eastern Time

Suggested format for rental property written agreement: I, ____________________________________________________ (Name of Property or Time-Share Period Owner), hereby authorize__________________________________________________________________________ (Name of Agent, Representative, or Management Company) to act as my agent to rent, lease, let, or grant a license to others to use my described property (properties) or time-share period (periods) located at __________________________________________ _____________________, and to register to charge, collect, and remit sales tax levied under Chapter 212, Florida Statutes (F.S.), to the Department of Revenue. I acknowledge that, by renting, leasing, letting, or offering a license to others to use any transient accommodations, as defined in Rule 12A-1.061, Florida Administrative Code (F.A.C.), I am exercising a taxable privilege under Chapter 212, F.S., and as such acknowledge that I am ultimately liable for any sales tax due the State of Florida on such rentals, leases, lets, or licenses to use. I fully understand that should the State be unable to collect any taxes, penalties, and interest due from the rental, lease, let, or license to use my property, a warrant for such uncollected amount will be issued and becomes a lien against my property until satisfied.
______________________________________________________________________ Signature of Property Owner/Lessor ________________________________________________________________________________ Signature of Agent, Representative, or Management Company

Application for Collective Registration for Short-term Rental of Living or Sleeping Accommodations

DR-1C R. 02/08

Agent/Representative/Management Company Sales and Use Tax Registration Information
Name of Agent, Representative or Management Company Agent's Certificate Number for this County County Name

Mailing Address

City

State

ZIP Code

Name of Contact Person

Signature of Agent

Date

Contact Person's Telephone Number

Agent's Name Printed of Typed

Number of individual properties included in this application that are not already registered **

Registration Fee Amount Enclosed

x

$5.00

=

$ _____________________
Check this box if this property is a time-share unit. Beginning Date of Management Agreement

Individual Property Location Information
Name of Property Owner (or time-share unit number/designation)

Property Owner's SSN, FEIN or ITIN*

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __ Individual Property Location Information
Name of Property Owner (or time-share unit number/designation) Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __ Individual Property Location Information
Name of Property Owner (or time-share unit number/designation) Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __

Application for Collective Registration for Rental of Short-term Living or Sleeping Accommodations
Name of Agent, Representative or Management Company

DR-1C R. 02/08

(Copy this page for additional sheets) Page _____
Agent's Certificate Number for this County County Name

Individual Property Location Information
Name of Property Owner (or time-share unit number/designation)

Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __ Individual Property Location Information
Name of Property Owner (or time-share unit number/designation) Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __ Individual Property Location Information
Name of Property Owner (or time-share unit number/designation) Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __ Individual Property Location Information
Name of Property Owner (or time-share unit number/designation) Check this box if this property is a time-share unit. Property Owner's SSN, FEIN or ITIN* Beginning Date of Management Agreement

Type of Ownership Sole Proprietor Street Address of Property Partnership Corporation Limited Liability Company Business Trust City Non-Business Trust County Estate ZIP Code

Property Owner's Mailing Address

City

State

ZIP Code

Owner's Telephone Number

If owner has a sales and use tax certificate number, provide it here **

DOR USE ONLY

__ __ - __ __ __ __ __ __ __ __ __ __ - __