Free DR-72-2 - Florida

Declaration of Taxable Status Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks

DR-72-2 R. 02/00

Important Information
In order for a person who operates a trailer camp, mobile home park [except mobile home lots regulated under Chapter 723, Florida Statutes (F.S.)], or recreational vehicle park with an exempt status to be relieved from filing monthly tax reports to report the transient rentals tax, that person must complete and return Form DR-72-2, Declaration of Taxable Status - Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks, to the Florida Department of Revenue. The form is a declaration of taxable status on the taxpayer's part, not an application. Therefore, no notification of approval will be sent to the taxpayer. Taxpayers are required to notify the Florida Department of Revenue only when a taxable facility becomes exempt or an exempt facility becomes taxable. The appropriate Department of Revenue Regional Manager and local county tax official will be notified of the taxpayer's declaration of taxable status. The taxpayer is subject to audit at any time by the state or the county for verification of the taxable status. It should also be noted that the facility exemption applies only to the rental of space in trailer camps, mobile home parks, or recreational vehicle parks. Landlords whose facilities have an exempt status but who sell meals, rent parking or docking spaces, operate gift shops, or who make any other taxable sales or rentals must collect and remit the applicable taxes. Landlords of exempt facilities who make taxable sales must continue to file monthly tax returns with the Florida Department of Revenue. For more information, contact the Department's Service Center nearest you or Taxpayer Information Services (see next page for addresses and phone numbers). The following guidelines are taken from the Florida Department of Revenue's Rule 12A-1.061, Florida Administrative Code (F.A.C.), and Rule Chapters 12A-3, 12A-8, 12A-9, and 12A-10, F.A.C., and are to be applied in determining the taxable or exempt status of the trailer camp, mobile home park, or recreational vehicle park. A copy of the complete rules relating to the rental of living quarters or sleeping or housekeeping accommodations may be obtained from the Department of Revenue Service Center nearest you or from Taxpayer Information Services. Guidelines and Instructions 1. Rentals or Leases of Transient Accommodations. Every person, except those persons specifically exempt, is exercising a taxable privilege when engaging in the business of renting, leasing or letting, or granting a license to use any living quarters or sleeping or housekeeping accommodations in connection with any hotel, motel, apartment house, duplex, roominghouse, tourist or mobile home court subject to the provisions of Florida's Sales and Use Tax Laws, Chapter 212, F.S., the Local Option Tourist Development Tax, Section 125.0104, F.S., the Local Option Convention Return to Taxable Status: A landlord must also notify the Department, using Form DR-72-2 when the camp or park no longer qualifies for exemption. Notification must be made no later than the 20th day of the first month of the owner's next succeeding accounting year. B. Mobile Home Lots Regulated Under Chapter 723, F.S Mobile home lots regulated under Chapter 723, F.S., are exempt facilities. Landlords of such mobile home lots are not required to complete Form DR-72-2, Declaration of Taxable Status - Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks. Development Tax, Section 212.0305, F.S., Discretionary Sales Surtaxes, Section 212.055, F.S., and the Local Option Tourist Impact Tax, Section 125.0108, F.S. For more information on the taxability of transient rental accommodations, see Rule 12A-1.061, F.A.C. 2. Exemptions. The rental of space in trailer camps, mobile home parks (except mobile home lots regulated under Chapter 723, F.S.), and recreational vehicle parks is exempt from the taxes imposed on transient rentals only when the landlord has completed and returned Form DR-72-2, Declaration of Taxable Status - Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks, and declared the facility as an "exempt facility." Based upon this declaration that the facility meets the qualifications, the Department will consider it an exempt facility until a subsequent filing of this form declares that it no longer meets the qualifications and is to return to taxable status. Determination of Exemption and Filing Requirements. A. New Trailer Camps, Mobile Home Parks, or Recreational Vehicle Parks. Exemption: All transient accommodations at new trailer camps, new recreational vehicle parks, and new mobile home parks (except mobile home lots regulated under Chapter 723, F.S.) are taxable until more than 50% of the total rental units available are occupied by tenants who have continuously resided there for more than three (3) months. A landlord must notify the Florida Department of Revenue when any new camp or park qualifies for exemption. To declare the camp or park an "exempt facility," complete and return Form DR-72-2, Declaration of Taxable Status - Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks. The Florida Department of Revenue will consider the camp or park (except mobile home lots regulated under Chapter 723, F.S.) a taxable facility until the landlord completes and returns Form DR-72-2.

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Trailer Camps, Mobile Home Parks, or Recreational Vehicle Parks Declared Exempt Facilities. All landlords of exempt facilities (except mobile home lots regulated under Chapter 723, F.S.) are required to redetermine the taxable status of their camp or park at the end of each accounting year. The landlord is required to complete and return Form DR-72-2, Declaration of Taxable Status Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks, if the exempt facility becomes taxable. Notification must be made no later than the 20th day of the first month of the owner's next succeeding accounting year. The landlord is not required to complete Form DR-72-2 if there is no change in the taxable status of the facility.

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Exemption for Continuous Residence. If a person has continuously rented space at a taxable camp or park for longer than six (6) months and has paid the transient rental taxes due for the first six (6) months, that person is exempt from the transient rental taxes due for that camp or park after the first six (6) months of a continuous rental period. Any person who rents space at a qualified exempt facility is exempt from the transient rental taxes due on that space as long as the facility remains exempt, even though the rental period may be six (6) months or less.

Mailing Instructions Mail your completed Form DR-72-2 to: FLORIDA DEPARTMENT OF REVENUE ATTN: CENTRAL REGISTRATION 5050 W TENNESSEE ST TALLAHASSEE, FL 32399-0100

Taxpayer Information Services 1-800-352-3671 (In Florida Only) 850-488-6800 Hearing or Speech Impaired Assistance 1-800-367-8331 Registration Information 5050 W Tennessee Street Tallahassee, FL 32399-0100

Service Center Locations
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 32922-5710 407-504-0950 (ET) Coral Springs Service Center Florida Sunrise Tower 3111 N University Dr Ste 500 Coral Springs FL 33065-5096 954-346-3000 (ET) Daytona Beach Service Center 1821 Business Park Blvd Daytona Beach FL 32114-1230 904-274-6600 (ET) Fort Myers Service Center 2295 Victoria Ave Ste 270 Fort Myers FL 33901-3871 941-338-2400 (ET) Gainesville Service Center 2610 NW 43rd St Ste 2A Gainesville FL 32606-7442 352-955-2170 (ET) Hollywood Service Center Taft Office Complex 6565 Taft St Ste 400 Hollywood FL 33024-4000 954-967-1000 (ET) Jacksonville Service Center 921 N Davis St A250 Jacksonville FL 32209-6829 904-359-6070 (ET) Key West Service Center 3118 Flagler Ave Key West FL 33040-4698 305-292-6725 (ET) Lake City Service Center 2651 W US Highway 90 Lake City FL 32055-3173 904-758-0420 (ET) Lakeland Service Center 230 S Florida Ave Ste 101 Lakeland FL 33801-4622 941-284-4244 (ET) Leesburg Service Center 734 N 3rd St Ste 117 Leesburg FL 34748-4498 352-360-6660 (ET) Marianna Service Center 4230 Lafayette St Ste D Marianna FL 32446-8234 850-482-9518 (CT) Miami Service Center 8175 NW 12th St Ste 119 Miami FL 33126-1831 305-470-5001 (ET) Naples Service Center The Wilson Professional Center 3200 Bailey Ln Ste 150 Naples FL 34105-8506 941-436-1050 (ET) Orlando Service Center Orlando Executive Center 5420 Diplomat Cir Orlando FL 32810-5607 407-623-1141 (ET) Panama City Service Center 703 W 15th St 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) Port Saint Lucie Service Center 900 E Prima Vista Blvd Ste 300 Port Saint Lucie FL 34952-2363 561-871-7620 (ET) Sarasota Service Center 240 S Pineapple Ave Ste 600 Sarasota FL 34236-6725 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 33407-3199 561-640-2800 (ET)

Declaration of Taxable Status Trailer Camps, Mobile Home Parks, and Recreational Vehicle Parks

DR-72-2 R. 02/00

Business/Facility Name ________________________________________________________________________________________ Owner Name ________________________________________________________________________________________________ Address ____________________________________________________________________________________________________ City _____________________________________________________ State _____________________ ZIP Code _______________ Sales Tax Registration Number __________________________________________________________________________________ Location Address (if different than above): _________________________________________________________________________ Address ____________________________________________________________________________________________________ City _____________________________________________________ State _____________________ ZIP Code _______________ The above named facility is a: ( ) Trailer Camp

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Mobile Home Park

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Recreational Vehicle Park

I have determined that the above rental facility is: ( ) Exempt under Section 212.03(7)(c), F.S. ( ) Taxable under Section 212.03, F.S. I previously filed Form DR-72-2 with the Florida Department of Revenue and on ______________ declared the above rental facility an (date) exempt facility. This determination was made in accordance with the guidelines set forth in section 212.03(7)(c), F.S., and Rule 12A-1.061, F.A.C., and Rule Chapters 12A-3, 12A-8, 12A-9, and 12A-10, F.A.C.

I hereby certify that I have examined the information contained in this form, and it is true, correct and complete. _________________________________________
Signature of Authorized Person

________________________________________
Title

__________________
Date

Your signature indicates your understanding and consent that a copy of this completed form will be forwarded to the respective Florida Department of Revenue regional manager and county tax official and constitutes a waiver of its confidentiality for these official purposes.

Mail this completed form to:

FLORIDA DEPARTMENT OF REVENUE ATTN: CENTRAL REGISTRATION 5050 W TENNESSEE ST. TALLAHASSEE FL 32399-0100