Application for Collective Registration                                                     DR-1C 
                                                                                                                               R. 03/20 
                                   of Living or Sleeping Accommodations                                       Rule 12A-1.097, F.A.C. 
                                                                                                                      Effective 03/20 
                                                                                                                         Page 1 of 4 
                                                                                                                                   
  Transient rental accommodations include each living quarter or sleeping or housekeeping accommodation provided to the 
  public for periods of six months or less for consideration. See Rule 12A-1.061, Florida Administrative Code (F.A.C.). 
     
  Purpose of Application: This application allows an agent, representative, or management company to register multiple 
  transient rental accommodations located in a single county on behalf of each owner to collect, report, and remit sales taxes on 
  the rental, lease, letting, or granting of a license to use the transient rental accommodations. The agent, representative, or 
  management company will collect, report, and remit sales and use tax, any applicable discretionary sales surtax, plus any local 
  option transient rental tax to the Department of Revenue on behalf of each owner. This application cannot be used to 
  register commercial rental property. 
    
  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 transient rental accommodations are located, and for which the agent collects taxable rent. To obtain certificates for 
  additional counties, agents must submit a Florida Business Tax Application (online or paper Form DR-1) incorporated by 
  reference in Rule 12A-1.097, F.A.C., for each county. 
  
  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, submit a separate application for each county. 
  
  Property Owner Information: Complete the “Individual Property Location Information” section for each property owner or 
  attach a schedule to the application containing the required property owner information. Be sure to include the property 
  owner's certificate of registration number when the property has been previously registered. A sales and use tax Certificate of 
  Registration (Form DR-11) will be issued to each property owner and mailed to the agent, representative, or management 
  company. A letter containing the property's certificate number and the name of the agent, representative, or management 
  company will be mailed to the property owner.  
    
  If you are registering a time-share unit, check the box to indicate the property is a time-share unit. Include only the unit 
  number or other time-share designation. A Certificate of Registration will be issued in the name of the agent, representative, 
  or management company.  
  
  Property Owner's Federal Identification Number: A Federal Employer Identification Number (FEIN), Social Security 
  Number (SSN), or Individual Taxpayer Identification Number (ITIN) is required for each property owner. SSNs are used by the 
  Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. SSNs obtained for tax 
  administration purposes are confidential under sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure 
  as public records. Collection of your SSN is authorized under state and federal law. Visit the Department's website at 
  floridarevenue.com/privacy for more information regarding the state and federal law governing the collection, use, or 
  release of SSNs, including authorized exceptions. 
    

                                                                                                                          DR-1C 
                                                                                                                          R. 03/20 
                                                                                                                    Page 2 of 4
       Suggested format for rental property written agreement:

I,                                                 hereby authorize                         
     (Name of Property or Time-Share Period Owner)    (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

                                                                                                                                                                                           DR-1C 
                                                  Application for Collective Registration                                                                                                  R. 03/20 
                                                                                                                                                                              Page 3 of 4
                                                  of Living or Sleeping Accommodations

Agent, Representative, or 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 or Typed

Under the penalties of perjury, I declare that I have read the information provided in this application and the 
facts stated in it are true.

Signature of Agent, Representative, or Management Company                                      Date

Print or Type the Name Signed Above                                                            Title

Mail to:                 Account Management MS 1-5730 
                         Florida Department of Revenue 
                         5050 W Tennessee St 
                         Tallahassee FL 32399-0160

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

Type of Ownership
Sole Proprietor                  Partnership         Corporation       Limited Liability Company                 Business Trust                  Non-Business Trust           Estate
Street Address of Property                                                                    City                                        County                      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                                                                                                 Check this box if this property is a time-share unit.
Name of Property Owner (or time-share unit number/designation)                                Property Owner's SSN, FEIN or ITIN                  Beginning Date of Management Agreement

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

                                                                                                                                                                                           DR-1C 
                                              Application for Collective Registration                                                                                                      R. 03/20 
                                                                                                                                                                       Page 4 of 4
                                              of Living or Sleeping Accommodations
                                                                                                                    (Copy this page for additional sheets) Page
Name of Agent, Representative, or Management Company                                          Agent's Certificate Number for this County   County Name

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

Type of Ownership
Sole Proprietor                  Partnership         Corporation       Limited Liability Company          Business Trust                  Non-Business Trust           Estate
Street Address of Property                                                                    City                                 County                      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                                                                                                 Check this box if this property is a time-share unit.
Name of Property Owner (or time-share unit number/designation)                                Property Owner's SSN, FEIN or ITIN           Beginning Date of Management Agreement

Type of Ownership
Sole Proprietor                  Partnership         Corporation       Limited Liability Company          Business Trust                  Non-Business Trust           Estate
Street Address of Property                                                                    City                                 County                      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                                                                                                 Check this box if this property is a time-share unit.
Name of Property Owner (or time-share unit number/designation)                                Property Owner's SSN, FEIN or ITIN           Beginning Date of Management Agreement

Type of Ownership
Sole Proprietor                  Partnership         Corporation       Limited Liability Company          Business Trust                  Non-Business Trust           Estate
Street Address of Property                                                                    City                                 County                      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                                                                                                 Check this box if this property is a time-share unit.
Name of Property Owner (or time-share unit number/designation)                                Property Owner's SSN, FEIN or ITIN           Beginning Date of Management Agreement

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