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                                                                             Registering Your Business                                                                                           R. 01/23
                                                                                                                                                                                                 TC 07/23
                                                                                                                                                                                     Rule 12A-1.097, F.A.C.
                                                                                                                                                                                            Effective 01/23
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                                            The Florida Department of Revenue administers over 30 taxes and fees. In most cases, you must register with the 
                                            Department as a dealer before you begin conducting business activities subject to Florida’s taxes and fees. This 
                                            publication provides the information you will need to register with the Department using a Florida Business Tax 
                                            Application, additional registration applications you may need to complete your registration with the Department, and 
                                            registration applications you may need instead of the Florida Business Tax Application.
                                            The Florida Business Tax Application (online or paper Form DR-1) asks you to answer a series of questions about your 
                                            business that will assist you in identifying your tax responsibilities and to register to collect, report, and pay the following 
                                            Florida taxes and fees: 
                                                    •  Communications services tax                                        •  Rental car surcharge
                                                    •   Documentary stamp tax                                             •  Reemployment tax
                                                    •   Gross receipts tax on dry-cleaners                                •  Prepaid wireless fee
                                                    •   Gross receipts tax on electrical power                            •  Sales and use tax
                                                         and gas                                                          •  Severance taxes (solid mineral, gas, sulfur, and oil
                                                    •    Lead-acid battery fee                                                         production)
                                                    •  Miami-Dade County Lake Belt fees                                   •  Waste tire fee
Do I Have the Application I need?           If you previously submitted a Florida Business Tax Application to the Department and you hold an active certificate of 
                                            registration or reemployment tax account number (if you have employees), you may 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
                                                    •  a registered location that has moved from one Florida county to another
                                            to collect, report, and pay the following Florida taxes:
                                                    •   Sales and use tax                           •   Waste tire fee
                                                    •   Prepaid wireless fee                        •   Rental car surcharge
                                                    •   Lead-acid battery fee                       •   Documentary stamp tax

                                                 Submit one application for                     Submit one application for                             Submit one application for
                                                   each Business Entity                                each Location                                                            each County
                                                   •   Communications services tax                •   Sales and use tax                                •           Rental car surcharge (car-   
                                                   • Gross receipts tax on                                                    •   Prepaid wireless fee                      sharing service and peer-to- 
                                                       dry-cleaning facilities                  •                            Lead-acid battery fee                              peer car-sharing program)
                                                   • Gross receipts tax on                        •   Waste tire fee                                   •   Operators of:
                                  locations           electrical power and gas                  •                         Documentary stamp tax                               •   Amusement Machines
                                                   •   Severance tax (extracting oil,           •                  Rental car surcharge (Motor                        •   Vending Machines
                                                      gas, sulfur, solid minerals, heavy                                       vehicle rental company)                •   Newspaper Rack Machines
Businesses           minerals,with multipleor phosphate rock)                                                                                                               •   Automated Kiosks receiving
                                                 • Miami-Dade County Lake                                                                                                           Secondhand Goods
                                                     Belt fees
                                                   •   Reemployment tax                         Register   online it’s-                       fast and secure! You can apply online
                                                                                                using the Department’s online application at
                                                                                                floridarevenue.com/taxes/registration. You will be able to
                                                                                                return to the website to retrieve your certificate number(s) after
                                                                                                three business days. 

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                     Identification Numbers
                     The Internal Revenue Service (IRS) requires any business that has employees and any partnership, corporation, nonprofit 
                     organization, trust (except certain revocable trusts), and estatefederalto have employera identification number 
                     (FEIN). You will need this number to register with the Department. For more information, visit the IRS website at irs.gov. 

                     If you are a sole proprietor (individual business owner) or an individual who is the sole member of a limited liability 
                     company, you will need your social security number (SSN) to register with the Department. If you are not eligible to 
                     obtain a social security number, you must provide a Visa number issued by the United States Department of State.

                     When you register with the Department, you are issued a business partner number as a unique identifying number for 
                     your business. The number will be located on the back of your certificate of registration.

                     Sales and Use Tax – Special Reporting Numbers
                     To make reporting and paying sales and use tax for your registered business easier, you may obtain a county control 
                     reporting number. If you own multiple business locations (including rental properties) within a single county, you may 
                     submit an Application for Sales and Use Tax County Control Reporting Number (Form DR-1CCN) to assign a 
                     reporting number for that county. You may submit an application for each Florida county where you want to report using 
                     a county control reporting number. If you register additional business locations within a county where you have a county 
                     control reporting number, you may indicate on your application that you will be filing sales and use tax for the new location 
                     using your county control reporting number for that county.
                     If you own multiple business locations (including rental properties) in a single county or in multiple counties, you may 
                     submit an Application for Consolidated Sales and Use Tax Filing Number (Form DR-1CON) to obtain a consolidated 
                     sales and use tax filing number that allows you to make a single sales and use tax payment for all your business 
                     locations. If you register additional business locations, you may indicate on your application that you will be filing sales 
                     and use tax for the new location using your consolidated sales and use tax filing number.

Required Information Registering Rental Properties to Collect and Remit Sales Tax

                     If you collect or receive lease or rental payments for the rental, lease, or license to use real property (commercial rental 
                     property) or for living, sleeping, or housekeeping accommodations for rental periods less than six months (transient 
                     rental accommodations), register each commercial rental property location and each transient rental accommodation 
                     for which you collect rent. If you collect lease or rental payments for more than one real property rental location or more 
                     than one transient rental accommodation, use a separate application for each rental location or each transient rental 
                     accommodation. You may use the shorter Application for Registered Businesses to Add a New Florida Location 
                     (Form DR-1A) to register additional rental property.

                     Business Information
                     To register your business, you will need:
                     •  Legal name of business entity (e.g., name of sole proprietor, partnership, corporation, or other entity)
                     •  Business trade name (“doing business as”), if any
                     •  Business mailing address
                     •  Physical street address of business location (including Florida County)
                     •  Physical street address (including Florida County) of the rental, lease, or license to use real property (commercial
                          rental property) or  for living, sleeping, or housekeeping accommodations for rental periods less than six months 
                          (transient rental accommodations)
                       •  Date of first taxable activity at the business location you are registering

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                                •   The North American Industry Classification System (NAICS) Code for each of your business activities (For more  
                                   information, visit census.gov/naics)
                                •   If you will sell communications services, the method(s) you will use to assign customer locations to the correct  
                                   taxing jurisdiction, and the name, telephone number, and email address of the person to contact regarding 
                                    communications services tax returns. For more information, see the Communications Services Tax brochure
                                   (GT-800011) at floridarevenue.com/forms.

                               Owner or Manager Information
                               You will need the following information about the owners or managers of your business:
                                •  Sole proprietorship – 
                                          name, home address, identification number (SSN or Visa #), and telephone number   
                                •  Each general partner – (includes married couples)
                                          name, title, home address, identification number (SSN, Visa #, or FEIN), and telephone number
                                •  Each director, officer, managing member, grantor, trustee, and personal representative – 
                                          name, title, home address, identification number (last four digits of the individual’s SSN, Visa #, or FEIN), and  
                                          telephone number
                                •  Limited liability company (LLC) – 
                                          name, title, home address, identification number (last four digits of the individual’s SSN, Visa #, or FEIN), and
                                          telephone number for all members
                               Employee Information
                               If you have, or anticipate that you will have, employees in Florida, you will need:
                                •   The number of employees you have or anticipate you will have
                                •   The amount of wages paid or expected to be paid within a calendar quarter
                                •   Your employer type – regular, nonprofit organization, domestic employer (employees perform only household 
                                   services), Indian tribe, agricultural (citrus or noncitrus), or crew chief
                                •   The type of services you provide – administrative, research, or other
Information Needed to Register  •  If you use a payroll agent – agent’s name, address, telephone number, email address, and federal preparer tax 
                                   identification number (PTIN) 
                                Mailing addresses for mailing your:
                                     •   Reporting Forms and Information (Employer’s Quarterly Reports, certifications, and related correspondence)
                                     •   Tax Rate Information (Tax rate notices and related correspondence)
                                     •   Benefits Paid Information (Notices of benefits paid and related correspondence)
                               The Employer Guide to Reemployment Tax (RT-800002) contains information employers need to comply with Florida’s 
                               Reemployment Assistance Program Law.

                               If the Form of Your Business Ownership Changed or You Acquired a Business
                               You will need:
                                •   Your prior or acquired business name and
                                   address                                          It is recommended that before buying an existing
                                •   The prior business federal employer             business, you ask the seller for documentation
                                   identification number                            of any tax, penalty, or interest that is due to the 
                                •   The prior business Florida tax number           Florida Department of Revenue. As a purchaser, 
                                                                                    you could be liable for any tax, penalty, or interest 
                                •   Portion of business acquired (if applicable)    owed by the seller. For more information, visit 
                                •   Effective date of the change or acquisition     floridarevenue.com and select “Businesses and 
                                •   To know whether employees were transferred to   Employers,” then select “Certificate of Compliance.”
                                     the new business and, if so, on what date
                                 •  To know whether, at the time of acquisition, 
                                    there was ownership, management, or control
                                    of the two entities

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                                                                                Enrollment to File and Pay Tax Electronically
                                                                                Filing and paying electronically is quick, easy, and secure. You can electronically file and pay all taxes, fees and surcharges, 
                                                                                except severance taxes and Miami-Dade County Lake Belt fees. For severance taxes and Miami-Dade County Lake Belt 
                                                                                fees, payments can be made electronically; however, electronic return filing is not available.
                                                                                Taxpayers choosing to enroll with the Department to file or pay electronically can take advantage of additional features: an 
                                                                                encrypted system that securely saves your contact and bank account information; the ability to view your filing history and 
                                                                                bills posted to your tax account; and, the ability to reprint your returns.
                File and Pay                                     Electronically If you enroll with the Department to make electronic payments or to file electronic returns, you will need the:
                                                                                 •   Bank routing number and your account number
                                                                                 •   Contact person’s name, address, telephone and fax numbers, email addresses, and federal preparer tax   identification 
                                                                                 number (PTIN), if using a payroll agent to prepare your reemployment tax returns
                                                                                For more information about the enrollment system and filing and paying tax electronically, visit
                                                                                floridarevenue.com/taxes/filepay.

                                                                                Do you have a tax warrant or outstanding tax liability?
                                                                                When you register, you will be required to post a cash deposit, surety bond, or an irrevocable letter of credit if you are seeking 
                                                                                an additional registration and you own a controlling interest in a business that:
                                                                                 •   Has a tax warrant that is currently unsatisfied
                                                                                 •   Has an outstanding liability of $2,500 or more
                                                                                 •   Had a previous certificate of registration revoked
        Security
                                                                                 •    Failed to comply with the provisions of a judgment, settlement agreement, closing agreement, stipulated payment 
                                                     Requirements
                                                                                  agreement, or consent agreement with the Department
                                                                                 •   Has no permanent business location in Florida, or is operated from a temporary Florida location for less than six 
                                                                                  months in any consecutive twelve-month period, and there is evidence that you will fail to remit taxes 
                                                                                For more information, see Rule 12A-1.060, Florida Administrative Code (F.A.C.), Registration, available at flrules.org. 

Applications You May Need in Addition to a Florida Business Tax Application
                                                                                Application for Amusement Machine Certificate (Form DR-18)
                                                                                Each location where a coin-operated amusement machine is in operation must be registered for sales and use tax. In 
                                                                                addition, an Amusement Machine Certificate is required for each location where machines are operated. This application is 
                                                                                used to obtain an annual Amusement Machine Certificate.
                                                                                Application for Self-Accrual Authority / Direct Pay Permit – Communications Services Tax (Form DR-700030) 
                                                                                This application is used by a purchaser of communications services to obtain a Communications Services Tax Direct Pay 
                                                                                Permit and pay the communications services tax directly to the Department when:
                                                                                 •    the majority of the communications services used by the purchaser are for communications that originate outside of   
                                                                                     Florida and terminate within Florida
                             Additional Applications                             •   the taxable status of sales of communications services will only be known upon use

                                                                                Application for Self-Accrual Authority / Direct Pay Permit - Sales and Use Tax (Form DR-16A)
                                                                                This application is used to obtain a Sales and Use Tax Direct Pay Permit as authorized by section 212.183, Florida Statutes. 
                                                                                See Rule 12A-1.0911, F.A.C., Self-Accrual Authorization; Direct Remittance on Behalf of Independent Distributors.

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Applications You May Need in Addition to a Florida Business Tax Application (continued)
                                                                        Registration Application for Secondhand Dealers and Secondary Metals Recyclers (Form DR-1S)
                                                                        This registration, in addition to a sales and use tax registration, is required for those persons who:
                                                                        •   Purchase, consign, trade, or sell secondhand goods
                                                                        •   Purchase, gather, obtain, or sell salvage or scrap metal to be recycled or convert ferrous or nonferrous metals into          
                                                                            raw materials
                                                                        Report to Determine Succession and Application for Transfer of Experience Rating Records (Form RTS-1S)
                                                                        This report, in addition to registration for reemployment tax purposes, is required if the form of ownership of your business 
                                                                        changes. The information contained in the report is used to determine any reemployment tax rate change that would result 
                                                                        from the transfer of the predecessor’s employment records to you. If you acquire an existing business, and there was no 
                                                                        common ownership, management, or control between your business and the acquired business, you must complete this report 
                                                                        within 90 days of the date of the acquisition. If there was common ownership, management, or control between your business 
                                        Additional Applications         and the acquired business at the time of acquisition, and you report this information in Florida Business Tax Application (Form 
                                                                        DR-1), you are not required to complete Form RTS-1S.
                                                                        Independent Contractor Analysis (Form RTS-6061)
                                                                        This analysis, in addition to registration for reemployment tax purposes, is required for those who employ the services of self-
                                                                        employed, independent contractors other than those engaged in a distinct business, occupation, or profession that serves the 
                                                                        general public.

Applications You May Need Instead of a Florida Business Tax Application
                                                                        Application for Registered Businesses to Add a New Florida Location (Form DR-1A)
                                                                        Any business that holds an active certificate of registration or reemployment tax account with the Department may use Form 
                                                                        DR-1A to register an additional business location or Florida rental property, a location that has moved from one Florida county 
                                                                        to another, or when starting a new taxable activity at a registered business location. This shorter application requests only that 
                                                                        information necessary to issue a certificate of registration for a new or relocated business location.
                                                                        Application for Collective Registration of Living or Sleeping Accommodations (Form DR-1C)
                                                                        This application allows an agent, representative, or management company to register multiple, separately owned properties 
                                                                        located in a single county to collect sales and use tax on short-term rentals of living or sleeping accommodations. To use this 
                                                                        application, the agent, representative, or management company must have completed a Florida Business Tax Application
                                                                        (Form DR-1) and received a sales and use tax certificate of registration for each county in which living or sleeping 
                                                                        accommodations are located.
                                                                        Application for a Consumer’s Certificate of Exemption (Form DR-5)
                                        Other Applications              Florida law provides an exemption from sales and use tax to certain nonprofit organizations and governmental entities. 
                                                                        To make qualified, tax-exempt purchases, nonprofit organizations and governmental entities (except federal government 
                                                                        agencies) must obtain a Florida Consumer’s Certificate of Exemption. This application is used to apply for the certificate.
                                                                        Application for Air Carrier Fuel Tax License (Form DR-176)
                                                                        This application is used by commercial air carriers to obtain a Florida fuel tax license.
                                                                        Florida Fuel or Pollutants Tax Application (Form DR-156)
                                                                        This application is used to obtain a Florida fuel tax license or a Florida pollutants tax license.

What If My Business Information Changes?
                                                                        Notify the Department if you:
                                                                        •   change your business name
                                                                        •   change your mailing address
                                                                        •  change your location address within the same county
                                                                        •  close or sell your business
                                                                 Changes
                                                                        You can also notify the Department when you temporarily suspend or resume business operations. The quickest way to notify 
                                                                        the Department is by visiting floridarevenue.com/taxes/updateaccount.
                    Business Information

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What If My Business Information Changes? (continued)
                                                         Submit a new registration (online or paper) if you:
                                                         •  move your business location from one Florida county to another
                                                         •  add another business location
                                                         •  purchase or acquire an existing business
                                                         •  change the form of ownership of your business

                                                         The New Business Start-up Kit available at floridarevenue.com/dor/business provides information to
                                                                       assist newly registered businesses in working with the Florida Department of Revenue.

                            Business Information Changes

                                                                                       Contact Us  
                                                         To find a taxpayer service center near you, visit                     To speak with a Department representative, call Taxpayer Services 
                                                         floridarevenue.com/taxes/servicecenters.                              at 850-488-6800, Monday through Friday, excluding holidays.
                                                         Information, forms, and tutorials are available on the                Subscribe to Receive Updates by Email
                                                         Department’s website at floridarevenue.com.                           Visit floridarevenue.com/dor/subscribe to sign up to receive an 
                                                                                                                               email when the Department posts:
                                                         For written replies to tax questions, write to:                           •  Tax Information Publications (TIPs)
                                                         Taxpayer Services MS 3-2000                                               •  Proposed rules, including notices of rule development workshops
                                                         Florida Department of Revenue                                                and emergency rulemaking
                                                         5050 W Tennessee St                                                       •  Due date reminders for reemployment tax and sales and use tax
                                                         Tallahassee FL 32399-0112

                                                                                                             References

The following documents were mentioned in this form and are incorporated by reference in the rules indicated below.
                                                                                 The forms are available online at floridarevenue.com/forms.

                                                        Form DR-1                                   Florida Business Tax Application                          Rule 12A-1.097, F.A.C.
                                                        Form DR-1A                                  Application for Registered Businesses to Add a            Rule 12A-1.097, F.A.C. 
                                                                                                    New Florida Location
                                                        Form DR-1CCN                                Application for Sales and Use Tax County                  Rule 12A-1.097, F.A.C. 
                                                                                                    Control Reporting Number
                                                        Form DR-1CON                                Application for Consolidated Sales and Use                Rule 12A-1.097, F.A.C. 
                                                                                                    Tax Filing Number
                                                        Form DR-18                                  Application for Amusement Machine Certificate             Rule 12A-1.097, F.A.C.
                                                        Form DR-700030                              Application for Self-Accrual Authority/Direct             Rule 12A-19.100, F.A.C. 
                                                                                                    Pay Permit Communications Services Tax
                                                        Form DR-16A                                 Application for Self-Accrual Authority/ Direct Pay        Rule 12A-1.097, F.A.C. 
                                                                                                    Permit Sales and Use Tax
                                                        Form DR-1S                                  Registration Application for Secondhand Dealers and       Rule 12A-17.005, F.A.C. 
                                                                                                    Secondary Metals Recyclers                                            
                                                        Form RTS-1S                                 Report to Determine Succession and Application            Rule 73B-10.037, F.A.C. 
                                                                                                    for Transfer of Experience Rating Records             
                                                        Form RTS-6061                               Independent Contractor Analysis                           Rule 73B-10.037, F.A.C.
                                                        Form DR-1C                                  Application for Collective Registration                   Rule 12A-1.097, F.A.C. 
                                                                                                    of Living or Sleeping Accommodations
                                                        Form DR-5                                   Application for a Consumer’s Certificate of               Rule 12A-1.097, F.A.C. 
                                                                                                    Exemption
                                                        Form DR-176                                 Application for Air Carrier Fuel Tax License              Rule 12B-5.150, F.A.C.
                                                        Form DR-156                                 Florida Fuel or Pollutants Tax Application                Rule 12B-5.150, F.A.C.