Free Tangible Personal Property Tax Return - Florida

Tangible Personal Property Tax Return Confidential §§193.074 F.S.
As Required by §§193.052 & 193.062 F.S. Return to County Property Appraiser By April 1 to Avoid Penalties

State of Florida, County of Business Name (DBA - Doing Business As) and Mailing Address

Federal Employer Iden. No

_
Social Security Number

_

_

If name and address is incorrect make necessary corrections
This return subject to audit with all records kept by you. Incomplete entries are subject to penalties. 5. Date you began business in this county:

NAICS/SIC
Fiscal year:

5a. Although my fiscal year ended prior to December 31 of the past calendar year, this return reflects property additions and deletions through December 31. Yes___ No___

1.

Please give name and telephone number of Owner or Person in charge of this Business. Name Corporate Name Telephone

6.

Describe Type or Nature of Your Business:

7.

Trade Level (Check as many as apply) Professional Service

Retail

Wholesale

Manufacturing

2.

Actual Physical Location of Property for Which this Return is Filed (Street Address - Not P.O. Box) 8.

Agriculture Leasing/Rental

Other

Did you file a Tangible Personal Property Return in this county last Year? Yes___ No___ If so, under what name and where?

3.

Is your business or farm located within the incorporated limits of a City? Yes___ No___ What City?

4.

Do You File a Tangible Personal Property Tax Return Under Any Other Name? Yes___ No___ Please Show name Exactly as it Appeared on Your most recent Personal Property Tax Bill or Other Current Tax Return.

9.

Former owner of the Business:

9a. If Business sold, to whom? Date Sold

Personal Property Summary
ThIS IS A SUMMARY SChEDULE ONLY. The Schedules on the REvERSE SIDE must be completed in detail and TOTALS entered below. ATTACh ITEMIzED LIST or DEPRECIATION SChEDULE showing Original Cost & Date of Acquisition. 10. Office Furniture & Office Machines & Library 11. EDP Equipment, Computers, Word Processors 12. Store, Bar & Lounge, and Restaurant Furniture & Equipment, Etc. 13. Machinery and Manufacturing Equipment 14. Farm, Grove, and Dairy Equipment 15. Professional, Medical, Dental & Laboratory Equipment 16. hotel, Motel, & Apartment Complex 16a. Rental Units - Stove, Refrig., Furniture, Drapes & Appliances 17. Mobile home Attachments (Carport, Utility Bldg., Cabana, Porch, Etc.) 18. Service Station & Bulk Plant Equipment - Underground Tanks, Lifts, Tools 19. Signs - Billboard, Pole, Wall, Portable, Directional, Etc. 20. Leasehold improvements must be grouped by type, year of installation and description 21. Pollution Control Equipment 22. Equipment owned by you but rented, leased or held by others 23. Supplies - Not held for Resale 24. Other - Please Specify TOTAL PERSONAL PROPERTY Under penalties of perjury, I declare that I have read the foregoing tax return and the accompanying schedules and statements and that the facts stated in them are true. If prepared by someone other than the taxpayer, the preparer signing this return certifies that this declaration is based on all information of which he/she has any knowledge. DATE SIGNED SIGNED ADDRESS PhONE NO. TITLE

Taxpayer's Estimate of Fair Market Value

Original Installed Cost

Appraiser's Use only

LESS ExEMPTION: ( ) WIDOW ( ) WIDOWER ( ) TOTAL DISABILITY ( ) OThER

(

) BLIND

Taxable value Deputy

Penalty

(TAxPAYER) (PREPARER)

Please sign and date your return, send the original to the county appraiser's office by April 1, unsigned returns cannot be accepted by the appraiser's office.

Notice: If you are entitled to a widow's, widower's or disability exemption on personal property (not already claimed on real estate) PREPARER'S I.D. # consult appraiser. DR-405 Schedules on Reverse Side must be completed in Full.

R. 11/01

Page 2

Tangible Personal Property Tax Schedules (Enter Totals on Page 1)
Retired, Sold, Traded, Etc.
TAxPAYER'S EST OF FAIR MkT vALUE ORIGINAL INSTALLED COST

ASSETS PhySICALLy REMOVED DURINg LAST yEAR Property fully depreciated but continuing in service must be reported on the schedules below. YEAR ACq. AGE DESCRIPTION

LEASED, LOANED, AND RENTED EqUIPMENT - Please complete if you hold equipment belonging to others. NAME AND ADDRESS OF OWNER OR LESSOR DESCRIPTION YEAR ACqUIRED

YEAR OF MFG.

RENT PER MONTh

RETAIL INSTALLED COST NEW

LEASE PURChASE OPTION YES NO

LINE ___________________Enter Applicable Line Number (10-24) From Page 1 YEAR PURChASED

DESCRIPTION OF ITEM

AGE

TAxPAYER'S ESTIMATE OF FAIR MARkET vALUE

Good

TAxPAYER'S ESTIMATE OF Condition
Poor Avg

ORIGINAL INSTALLED COST

APPRAISER'S USE ONLY
Condition

Enter TOTALS on Front - Continue on Separate Sheet if Necessary LINE ___________________Enter Applicable Line Number (10-24) From Page 1 DESCRIPTION OF ITEM AGE

Enter TOTALS on Front - Continue on Separate Sheet if Necessary LINE ___________________Enter Applicable Line Number (10-24) From Page 1 DESCRIPTION OF ITEM AGE

Enter TOTALS on Front - Continue on Separate Sheet if Necessary LINE 22 LEASE NO. EqUIPMENT OwNED by yOU bUT RENTED, LEASED, OR hELD by OThERS NAME/ADDRESS OF LESSEE ACTUAL PhYSICAL LOCATION DESCRIPTION AGE YEAR PURChASED RENT PER MONTh TERM TAxPAYER'S ESTIMATE OF FAIR MARkET vALUE
TAxPAYER'S ESTIMATE OF Condition
Good Poor Avg

RETAIL INSTALLED COST NEW

PAGE 3

TANGIBLE PERSONAL PROPERTY TAX RETURN
GENERAL INSTRUCTIONS SPECIFIC INSTRUCTIONS In the appropriate schedule list the original installed cost for assets of your business. Assets in each schedule must be grouped by year of acquisition. The figure you enter as "original cost" must include the total original installed cost of your equipment, before any allowance for depreciation. Include sales tax, freight-in, handling, and installation costs. If a trade-in was deducted from the invoice price, enter the invoice price. Add back investment credits taken for federal income tax purposes if those were deducted from the original cost. INCLUDE ALL FULLY DEPRECIATED ITEMS AT ORIGINAL COST, WHETHER WRITTEN OFF OR NOT. If you own equipment that is out on a loan, rental or lease basis to others, report it on the appropriate schedule and enter the totals on Line 22. List each item of tangible personal property separately in the appropriate schedule except for "classes" of personal property. A class is defined as items which are SUBSTANTIALLY similar in function, use, and age. Do not use the terms "VARIOUS" or "SAME AS LAST YEAR". This is inadequate reporting and may subject you to penalties for FAILURE TO FILE. List all items of furniture and fixtures, all machinery and equipment, supplies, and certain types of equipment attached to mobile homes. All expensed items must be entered at original cost. For each item, report your estimate of the current fair market value of the property and your estimate of the condition of that item (Good, Average, Poor). All expensed items must be entered at original installed cost. Line 14 - Farm, Grove, and Dairy Equipment: List all types of agricultural equipment you owned as of January 1. Describe property by type, manufacturer, model number, and year acquired. The following is a partial list of the types of equipment which are to be reported: bulldozers, draglines, mowers, balers, tractors, all types of dairy equipment, pumps, irrigation pipe - show feet of main line and sprinklers, hand and power sprayers, heaters, discs, fertilizer distributors, etc. Line 16, 16a - Hotel, Motel, Apartment & Rental Units (Household Goods): List all household goods, i.e. furniture, appliances and equipment used in rental or other commercial property. Both residents and nonresidents must report if house, condo, apartment, etc. is rented at any time during the year. Line 17 - Mobile Home Attachments: For each of the following types of mobile home attachments, enter the number of items of that type which you owned as of January 1, the year of purchase, the size (length X width), and the original installed cost: Awning, Carport, Patio Roof, Trailer Cover, Screened Porch or Room, Cabana, Open Porch, Utility Room, etc. Line 20 - Leasehold Improvements - i.e., Physical Modifications to Leased Property: If you have made any improvements (including modifications and additions) to property which you lease, list the original cost of the improvements. Improvement must be grouped by type and year of installation. Leasehold improvement - Carpeting, Paneling, Shelving, Cabinets, etc. IMPORTANT: ATTACH ITEMIZED LIST OR DEPRECIATION SCHEDULE SHOWING INVENTORY OF INDIVIDUAL IMPROVEMENTS. Line 23 - Supplies: Enter the average cost of supplies that are on hand, including expensed supplies, such as stationery and janitorial supplies, linens, silverware, etc. which may not have been recorded separately on your books. Include items which you carry in your inventory account but which do NOT come within the definition of "inventory" subject to exemption. Leased, Loaned, and Rented Equipment: If you borrow, rent or lease equipment from others complete the schedule by entering the name and address of the owner or lessor and a description of the equipment; year you acquired it; year of manufacture, if known; the rent per month; and the amount it would have originally cost had you purchased the equipment new.

Complete this Personal Property Tax Return in accordance with the instructions provided herein as your declaration of personal property situated in this county. If any schedule has insufficient space, attach a separate sheet. Please print or type except for signature. Social security numbers are used by the Florida property appraisers as identifiers for the administration of Florida's property taxes. Social security numbers obtained for tax administration purposes are confidential under sections 119.071 and 192.0105, Florida Statutes, and not subject to disclosure as public records. WHAT TO REPORT ON THIS RETURN: 1. Tangible Personal Property - include all goods, chattels, and other articles of value (but not certain vehicles) capable of manual possession and whose chief value is intrinsic to the article itself. 2. Items of inventory held for lease to customers in the ordinary course of business, rather than for sale, shall be deemed inventory only prior to the initial lease of such items and MUST be reported after their initial lease or rental as equipment and/or furniture or fixtures. 3. ALL FULLY DEPRECIATED ITEMS MUST BE REPORTED AT ORIGINAL COST WHETHER WRITTEN OFF OR NOT. 4. Property personally owned, but used in the business must be reported. DO NOT INCLUDE: 1. Intangible Personal Property - that is, money, all evidences of debt owed to the taxpayer, all evidence of ownership in a corporation, etc. 2. Household Goods such as wearing apparel, appliances, furniture, and other items ordinarily found in the home and used for the comfort of the owner and his family, and not used for commercial purposes. 3. Automobiles, Trucks, and Other Licensed Vehicles - These are not taxable as personal property. (EXCEPTION: The equipment, on certain vehicles, is taxable as personal property and must be reported. Examplepower cranes, air compressors, and other equipment designed as a tool rather than primarily as a hauling vehicle.) 4. Inventory - Those chattels consisting of items commonly referred to as goods, wares, and merchandise which are held for sale or lease to customers in the ordinary course of business. VALUATION OF PERSONAL PROPERTY: All property located in this county as of January 1 must be reported at 100 % of the original total cost. Include sales tax, transportation, handling, and installation charges if incurred. Report the total cost of all assets. ADJUSTMENTS TO VALUES - TAXPAYER'S ESTIMATE OF FAIR MARKET VALUE: Enter only UNADJUSTED figures in areas calling for Original Cost. However, Florida law provides that the taxpayer shall also provide an estimate of the current fair market value of the property. An adjustment is a variation from purchase price paid. Adjusted figures MUST be explained on an attached supplemental schedule. Such schedules are considered part of the return. LOCATION OF PERSONAL PROPERTY: With the exception noted in the following paragraph, a SEPARATE personal property return must be filed for each location in the county. Additional forms will be mailed on request; contact your county property appraiser's office. Owners of vending machines, LP/Propane tanks and similar free standing property at many locations may submit a single schedule in lieu of individual property statements, but may be required by the Property Appraiser to provide a list of site addresses. Owners that previously reported on a DR-405E or other owners of a similarly integrated property may submit a single schedule.

INFORMATION REGARDING THE TAX LAWS OF FLORIDA §192.042, Florida Statutes - DATE OF ASSESSMENT - Tangible Personal Property on January 1. §193.062, Florida Statutes - DATES FOR FILING RETURNS - Tangible Personal Property Jan. 1 - Apr. 1. §193.072, Florida Statutes - PENALTIES - For failure to file a return, 25% of the total tax levied against the property for each year that no return is filed; for filing after the due date, 5% of the total tax levied against the property covered by that return for each year, for each month, or portion thereof, that a return is filed after the due date, but not to exceed 25% of the total tax; for unlisted property, 15% of the tax attributable to the omitted property. §196.021, Florida Statutes - TAX RETURNS TO SHOW ALL EXEMPTIONS AND CLAIMS - It is the duty of the taxpayer to set forth any legal exemption from taxation to which he may be entitled. The failure to do so shall result in any such exemption being disallowed for that tax year. §837.06, Florida Statutes - Whoever knowingly makes a false statement in writing with the intent to mislead a public servant in the performance of his official duty shall be guilty of a misdemeanor of the second degree, punishable as provided in §775.082, §775.083, or §775.084. DR-405(I) R. 11/01

Property Appraiser 1234 Main Street Anywhere, Florida 11111-2222 Tangible Personal Property Tax Return Confidential §§193.074 F.S.
As Required by §§193.052 & 193.062 F.S. Return to County Property Appraiser By April 1 to Avoid Penalties
DESCRIPTION AGE ASSETS PHYSICALLY REMOVED DURING LAST YEAR Property fully depreciated but continuing in service must be reported on the schedules below. YEAR ACQ.

PAGE 2

TANGIBLE PERSONAL PROPERTY TAX SCHEDULES (ENTER TOTALS ON PAGE 1)

RETIRED, SOLD, TRADED, ETC.

TAXPAYER'S EST OF FAIR MKT VALUE

ORIGINAL INSTALLED COST

State of Florida, County of

555 Copier mod 19

3

92

10,100

15,000

Sold to ABC School

Business Name (DBA - Doing Business As) and Mailing Address

LEASED, LOANED, AND RENTED EQUIPMENT - Please complete if you hold equipment belonging to others.

Account Number Any Business 5678 Main St Allover, FL 55555-9890
Federal Employer Iden. No

5 9
Social Security Number

_

0 0 0 0 0 0 0 _
10

Lessor's Name & Mailing Address

_

If name and address is incorrect make necessary corrections
This return subject to audit with all records kept by you. Incomplete entries are subject to penalties. 5a. Although my fiscal year ended prior to December 31 of the past calendar year, this return reflects property 5. Date you began business in this county:

NAICS/SIC

0 0 0 0 0 0
Oct. 1 to Sept. 30

LINE ________________ Enter Applicable Line Number (10-24) From Page 1

Good

DESCRIPTION OF ITEM

AGE

Avg

Fiscal year:

Poor

1976

1. Name Corporate Name 2. Actual Physical Location of Property for Which this Return is Filed (Street Address - Not P.O. Box) 7. Professional Service Agriculture Leasing/Rental Other Trade Level (Check as many as apply) Retail X Wholesale X Manufacturing

Please give name and telephone number of Owner or Person in charge of this Business.

Person in charge Corporation USA
8. Did you file a Tangible Personal Property Return in this county last Year? Yes___ No___

Telephone

BR549 X

6.

X additions and deletions through December 31. Yes___ No___ Sales
Describe Type or Nature of Your Business:

Office deluxe chair Computer Desk with file

Telephone - 2 lines

123 Main St., FL, USA 07891
If so, under what name and where?

3. What City? 4. Please Show name Exactly as it Appeared on Your most recent Personal Property Tax Bill or Other Current Tax Return. Date Sold 9a. If Business sold, to whom? Do You File a Tangible Personal Property Tax Return Under Any Other Name? Yes___ No___

Is your business or farm located within the incorporated limits of a City? Yes___ No___

PERSONAL PROPERTY SUMMARY
THIS IS A SUMMARY SCHEDULE ONLY. The Schedules on the REVERSE SIDE must be completed in detail and TOTALS entered below. ATTACH ITEMIZED LIST or DEPRECIATION SCHEDULE showing Original Cost & Date of Acquisition. 10. Office Furniture & Office Machines & Library 11. EDP Equipment, Computers, Word Processors 12. Store, Bar & Lounge, and Restaurant Furniture & Equipment, Etc. 13. Machinery and Manufacturing Equipment 14. Farm, Grove, and Dairy Equipment 15. Professional, Medical, Dental & Laboratory Equipment 16. Hotel, Motel, & Apartment Complex 16a.Rental Units - Stove, Refrig., Furniture, Drapes & Appliances 17. Mobile Home Attachments (Carport, Utility Bldg., Cabana, Porch, Etc.) 18. Service Station & Bulk Plant Equipment - Underground Tanks, Lifts, Tools 19. Signs - Billboard, Pole, Wall, Portable, Directional, Etc.

20. Leasehold improvements must be grouped by type, year of installation and description 21. Pollution Control Equipment 22. Equipment owned by you but rented, leased or held by others 23. Supplies - Not Held for Resale 24. Other - Please Specify TOTAL PERSONAL PROPERTY

Under penalties of perjury, I declare that I have read the foregoing tax return and the accompanying schedules and statements and that the facts stated in them are true. If prepared by someone other than the taxpayer, the preparer signing this return certifies that this declaration is based on all information of which he/she has any knowledge. DATE SIGNED SIGNED ADDRESS TITLE

PHONE NO.

m Sa
X See # 1 & 2 X
9. Former owner of the Business:

Oak Storage Cabinet

If applicable

Oak Bookcase

Deluxe Office Chair
APPRAISER'S USE ONLY

TAXPAYER'S ESTIMATE OF FAIR MARKET VALUE

ORIGINAL INSTALLED COST

Enter TOTALS on Front - Continue on Separate Sheet if Necessary

LINE ________________ Enter Applicable Line Number (10-24) From Page 1

11

840.00 2000.00 6840.00

1233.00 4043.00 11342.00

QQQ Computer DP Printer 600 Monitor - 14" Mouse

ple
NAME AND ADDRESS OF OWNER OR LESSOR DESCRIPTION

YEAR ACQUIRED

YEAR OF MFG.

RENT PER MONTH

RETAIL INSTALLED COST NEW

LEASE & PURCHASE OPTION YES NO

555 Copier

93

93

175

15,000

X

YEAR PURCHASED

TAXPAYER'S ESTIMATE OF FAIR MARKET VALUE

TAXPAYER'S ESTIMATE OF Condition

ORIGINAL INSTALLED COST

APPRAISER'S USE ONLY

Condition

2 2

92 93

90.00 200.00

X X

100.00 415.00

3

92

150.00

X

250.00

2

93

125.00 X

150.00

2

93

125.00 X

139.00

2

93

150.00 X

179.00

840.00

1233.00

DESCRIPTION OF ITEM

AGE

2 2 2 2

93 93 93 93

1490.00 350.00 140.00 20.00

X X X X

2500.00 1100.00 400.00 43.00

Enter TOTALS on Front - Continue on Separate Sheet if Necessary LINE ________________ Enter Applicable Line Number (10-24) From Page 1 DESCRIPTION OF ITEM AGE

12

2000.00 5 - Wooden Tables 3 - Custom made glass racks 3 3 92 92 20.00 180.00

4043.00

5000.00

8000.00 1000.00

X X 12 - Large display racks 3 92 500.00

40.00 714.00

X

700.00

14680.00

25618.00

LESS EXEMPTION: ( ) WIDOW ( ) WIDOWER ( ( ) TOTAL DISABILITY ( ) OTHER

) BLIND

2 - Cash Registers
TAXABLE VALUE DEPUTY

3
Enter TOTALS on Front - Continue on Separate Sheet if Necessary

92

100.00 6840.00
PENALTY
LINE 22 EQUIPMENT OWNED BY YOU BUT RENTED, LEASED, OR HELD BY OTHERS

X

300.00

11342.00
PLEASE SIGN AND DATE YOUR RETURN, SEND THE ORIGINAL TO THE COUNTY APPRAISER'S OFFICE BY APRIL 1, UNSIGNED RETURNS CANNOT BE ACCEPTED BY THE APPRAISER'S OFFICE.
LEASE NO. NAME/ADDRESS OF LESSEE ACTUAL PHYSICAL LOCATION DESCRIPTION

Good

AGE

(TAXPAYER)

13 - 4030
(PREPARER)

Lessee's Name
NOTICE: IF YOU ARE ENTITLED TO A WIDOW'S, WIDOWER'S OR DISABILITY EXEMPTION ON PERSONAL PROPERTY (NOT ALREADY CLAIMED ON REAL ESTATE) CONSULT APPRAISER.

Fork Lift

5

90

250

5000

X

Poor

Avg

YEAR PURCHASED

RENT PER MONTH

TAXPAYER'S ESTIMATE OF FAIR MARKET VALUE

TERM

TAXPAYER'S ESTIMATE OF Condition

RETAIL INSTALLED COST NEW

8000

PAGE 4

PREPARER'S I.D. #

DR-405 R. 11/01