Form DR-1N Fillable Instructions for Completing the Florida Business Tax Application R.01/15
(all forms fillable on Windows, Mac, Android tablets, and iPad using Adobe Reader XI)

$30 solid waste registration fee if applying as a dry cleaner for the first time $5 sales and use tax registration fee if the business location or rental property is located in Florida 1 A Certificate of Registration or Notice of Liability for the tax(es) for which you registered; 2 Personalized returns or reports for filing with instructions if filing using paper 5050 W Tennessee St A copy of your 501(c)(3) determination letter from the Internal Revenue Service if you are registering for Accepting promissory notes ACH Credit payment method: The taxpayer s bank transfers a tax payment to the Department s bank account; the ACH Debit payment method: The Department s bank withdraws a tax payment from the taxpayer s bank account upon Acquiring all or part of the organization trade business or assets of a liable employer Air carrier fuel tax complete Application for Air Carrier Fuel Tax License (Form DR 176) Application for Amusement Machine Certificate (Form DR 18) if you are placing and operating coin operated Application for Self Accrual Authority/Direct Pay Permit (Form DR 700030) if you are applying for a Bank routing number and account information if enrolling to file and pay tax electronically Being liable for federal unemployment taxes Business name physical address contact information and mailing address Carefully read the Applicant Acknowledgement Declaration and Signature section and sign in the space provided Print Charging admission or membership fees Communications services tax: Only one registration application is required for all locations Dates when business activities began or will begin Description of business activities Documentary stamp tax: You must complete a separate application for each location where books and records are EFT Pay Only (Electronic Funds Transfer by ACH Debit): The taxpayer initiates/authorizes their tax payment only Employment information (date of hire number of employees payroll amounts payroll agent s PTIN if applicable) Entering into written financing agreements (five or more transactions per month) Exemption from sales and use tax (for religious and non profit organizations schools and governmental entities) complete Extracting gas in Florida for sale transport profit or commercial use Extracting lime rock or sand from within the Miami Dade County Lake Belt Area (see s 373 4149 F S for boundary Extracting oil in Florida for sale transport storage profit or commercial use Extracting solid minerals phosphate rock or heavy minerals from the soils and waters of Florida for commercial use Extracting sulfur in Florida for sale transport storage profit or commercial use Federal Employer Identification Number (FEIN); see instructions for item 8 if you do not have an FEIN Florida Department of Revenue Florida Fuel or Pollutants Tax Application (Form DR 156) if you are producing or importing perchloroethylene into Fuel and pollutant taxes complete Florida Fuel or Pollutants Tax Application (Form DR 156) Gross receipts tax on dry cleaning facilities: Only one registration application is required for all locations Gross receipts tax on electric power or gas: Only one registration application is required for all locations You may register Having been previously liable for reemployment tax in the state of Florida Holding a section 501(c)(3) exemption from federal income tax and employing four or more workers for 20 weeks in a calendar If all databases are certified or a ZIP+4 method is used the dealer is entitled to the 75 percent ( 0075) collection If no databases are certified the dealer will receive a 25 percent ( 0025) collection allowance on all tax collected If some databases are certified or a ZIP+4 method is used and some are not the dealer has two options for reporting If you checked box 2 in Question 42 you are eligible for a 25 percent ( 0025) collection allowance until the database is If you checked box 3 in Question 42 you are eligible for the 75 percent ( 0075) collection allowance if the vendor s If you checked box 6 in Question 42 you are eligible for a 25 percent ( 0025) collection allowance If you checked boxes 1 4 or 5 in Question 42 you are eligible for a 75 percent ( 0075) collection allowance Importing into Florida or severing electricity or natural or manufactured gas (excluding LP gas) for your own use instead of Independent Contractor Analysis (Form RTS 6061) if you use the services of persons in Florida whom you consider Internet File/Pay: The taxpayer logs in to the Department s secure Internet site to complete and submit their return/ Making title loans and pay day loans Miami Dade County Lake Belt Fees Multimember LLCs are generally classified by the IRS as partnerships unless an election is made to be treated as a Name Social Security Number* (SSN) driver license number address and contact information of owner/sole proprietor officers Operating a local electric or natural or manufactured gas (excluding LP gas) utility distribution facility in Florida Operating a private home or college club that pays $1 000 cash in a quarter for domestic services Operating as a governmental entity Indian tribe or tribal unit Operating as an agricultural employer with a $10 000 cash quarterly payroll or employing five or more workers for 20 weeks Operating coin operated amusement machines at other peoples business locations Operating vending machines at other peoples business locations Paying gross wages of $1 500 in any quarter or employing at least one worker for 20 weeks in a calendar year; payments Prepaid wireless E911 fee Solid waste fees and surcharge Documentary stamp tax Proposed rules notices of rule development workshops Providing commercial pest control services nonresidential building cleaning services commercial/residential burglary and Providing consumer and commercial lending services (banks mortgage and consumer finance companies) Providing on site financing (buy here pay here) Purchasing items originally for resale but later consuming these items in your business or for personal use Purchasing manufacturing or selling salvage scrap metal or metals to be recycled If you obtain purchase or convert Purchasing or selling secondhand goods such as household furniture non costume jewelry sports equipment marked Purchasing services to integrate into prepaid calling arrangements Purchasing taxable products that are not taxed by the seller at the time of purchase Reemployment tax: Only one registration application is required for each entity that has its own federal employer Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR 1S) if you Regularly purchasing products that are not taxed through catalogs the Internet or from out of state vendors Rental car surcharge: You must complete a separate application for each county where you have a rental location Renting equipment or other property or goods to individuals or businesses Renting or leasing commercial real property to individuals or businesses Renting or leasing living or sleeping accommodations to others for periods of six months or less Renting or leasing motor vehicles to others Repairing or altering consumer products or equipment Reselling communications services (pay telephones and prepaid calling arrangements) Review the items under Authorized Signature to determine who may sign the application Only the owner of the business Sales and use tax Communications services tax Gross receipts tax on electrical power and gas Sales tax and prepaid wireless E911 fee: You must complete a separate application for each location Sales tax and solid waste fees: You must complete a separate application for each location Secondhand Dealer/Secondary Metals Recycler license complete Registration Application for Secondhand Dealers and/or Seeking a direct pay permit to self accrue tax on purchased communications services Selling communications services (e g telephone paging certain facsimile services video conferencing VOIP wireless) Selling direct to home satellite services Selling dry cleaning services (dry cleaning plants or drop off facilities; a $30 fee applies) Selling electric power or energy Selling new or remanufactured lead acid batteries Selling new tires for motor vehicles Selling prepaid calling arrangements prepaid phone cards or prepaid wireless services that allow the user to interact with Selling products or services at retail or wholesale prices from established locations or from non permanent locations such Selling tax paid motor diesel or aviation fuel as a reseller or retail dealer not required to be licensed as provided in Chapter Selling transporting or delivering electricity or gas Selling video services (e g television programming) Severance taxes Reemployment tax Gross receipts tax on dry cleaning Single member LLCs are generally classified by the IRS as disregarded entities (a division of the owner) unless an Software File/Pay: The taxpayer uses commercial software to complete and submit their return/report Depending on Tallahassee FL 32399 0160 Tax Information Publications (TIPs) Using dyed diesel fuel for off road purposes Write your initials on the line next to each item under Registrant s Responsibilities Your initials indicate that you have You or your business enterprise employs workers Your business enterprise is an artificial entity (e g corporation partnership limited liability company trust government (includes real estate investment trusts) (s 213 053 F S ) and is not subject to disclosure under the Florida Public Records Law (s 119 07 F S ) * Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of 1 Reason for submitting application and dates Review the explanations below and choose your reason for submitting this 1 You must register for all taxes for which you are liable before beginning business activities otherwise you may be subject 10 Business Structure & Ownership Below are the descriptions of each type of business structure Carefully review each 11 Document number issued by the Florida Secretary of State; Date of Incorporation Formation/Organization or 12 Identify the owner/sole proprietor or general partners officers managing members grantors trustees or personal 13 18 Business Background Information See individual questions on the application for line by line instructions 19 Business Activities Description Provide a detailed description of the applicant entity s primary activities that are expected 2 Complete and return this application to the Florida Department of Revenue with the applicable registration fee IF 2 Is this a seasonal business? If your business will not be open year round (open only part of the year) check the Yes box and 20 Does your business perform any of these activities? Check Yes (Y) if you will be performing any of these activities Check 206 F S 21 23 Answer all questions presented in each subsection Depending on your answers you will be instructed to continue in 3 6 Business Entity Information See individual items on the application for line by line instructions 3 For active sales tax and communications services tax dealers a Florida Annual Resale Certificate will accompany the 3 Once registered post your certificate (if required); collect and/or report tax appropriately; maintain accurate records; file 4 Notify the Department if your address changes your business entity or activity changes you open additional locations or 42 How will you verify the correct assignment of customer location to taxing jurisdiction? The method you use to assign 43 If you use multiple databases you may be eligible for both collection allowances If you will file separate returns for 5 Provide your certificate or account number on all returns payments and correspondence with the Department 5050 W Tennessee St 5a Physical street address of business location or rental property being registered: Provide the complete physical address 7 E mail address: Provide an e mail address we may use to contact you regarding this registration If you would like to 7 p m ET Monday through Friday excluding 8 Business Entity Identification Number The Department of Revenue uses these numbers to uniquely identify and distinguish 9 Purchased/acquired business information If you checked box 1f indicating that you have purchased/acquired an existing 911 emergency services A $5 registration fee applies for Florida business or rental property locations A Federal Employer Identification Number (FEIN or EIN) is required if: a joint venture a New business entity: A new business entity is a newly formed or organized venture begun for purposes of generating A Social Security Number* (SSN) is required of all sole proprietors a sole proprietorship that sells items at retail You are already registered to collect and report sales & use tax Because a Sole proprietorship: An unincorporated business owned by one individual person; this does not include a business ACCOUNT MANAGEMENT MS 1 5730 acquisition and the information required in item 9 activities and the taxes surcharges or fees you will be required to collect report address is not permitted Administrative Code (F A C ) explains the resale provisions for sales and use tax Rule 12A 19 060 F A C explains the resale agency) and is required by the IRS to have an FEIN allowance allowance The second option is to file two returns: one reporting taxable sales from certified databases ( 75 percent allowance) and a separate return for the taxable sales from non certified databases ( 25 percent allowance) Although Florida corporate income tax does not have a registration requirement as a result of submitting this application for amusement machines at your own or other people s business locations and more and pay Answer Question 24 A $5 registration fee applies for in state business locations for sales tax only There is no additional Answer Question 28 to determine if you should continue through this section or skip to the next If you answer yes you must Answer Question 40 to determine if you should continue through this section or skip to the next See individual questions for line Answer Question 45 to determine if you should continue through this section or skip to the next See individual questions for line Answer Question 46 to determine if you should continue through this section or skip to the next See individual questions for line Answer Question 47 to determine if you should continue through this section or skip to the next Answer Questions 25 27 A $30 registration fee applies to applicants who operate a dry cleaning plant or dry drop off facility in any business tax these entities will also be registered for Florida corporate income tax applicable fee(s) and attach required documentation as applicable application Check only one reason from a f enter the corresponding date and certificate number if applicable Application for Collective Registration for Short Term Rental of Living or Sleeping Accommodations Application for Consumer s Certificate of Exemption (Form DR 5) application must be listed in this section application on the following pages answer the questions as they apply only to the new business activity Provide the apply online using the Department s as C corporations unless they have elected to be treated as an S corporation for federal income tax purposes as flea markets or craft shows assign customer locations to taxing jurisdictions you will need to file two separate communications services tax returns to at the bottom of any page of our Attach additional applications or documentation as applicable authorization from their state s Secretary of State (includes professional service corporations) Check whether your Authorization to Conduct Business in Florida; Business entity s fiscal year ending date Visit the Florida Department of b New/additional Florida business location: This is when a registered business entity opens an additional business location b Partnership: The relationship existing between two or more entities or individuals who join to carry on a trade or be cancelled If you file consolidated returns for your existing locations and wish to include this new location in your be filed separately Use this method to pay the following taxes and fees: Miami Dade County Lake Belt fees pollutants be your incorporation date Before Completing the Application Before Submitting the Application begin a new taxable business activity for which the location is not currently registered If this is your reason for using this below if you engage in any of the activities listed beneath each tax or fee box next to the appropriate entity type An LLC may elect to be treated as a corporation for federal income tax purposes box on the home page of the Department s website at www myflorida com/dor Bring or mail the completed and signed application applicable fee and other documentation to the taxpayer service center business days You may review business entity Provide the date the new business began or will begin taxable activity in Florida This may or may not business from another person or entity provide the information required in items a l business is going well you plan to hire employees You should use this application to register for reemployment tax only business; this includes a business jointly owned/operated by a married couple Depending on the structure a by line instructions by line instructions c Corporation: A person or group of persons who incorporate by filing articles of incorporation with and receiving a charter/ c New taxable activity at previously registered business location: At an existing location that is already registered you Certificate of Registration certified Once certified you will be eligible for the 75 percent ( 0075) collection allowance clicking on the Privacy Notice link code(s) enter in the boxes provided If you wish to determine your code(s) visit the U S Census Bureau s website Collection allowance for dealers with multiple databases: Communications Services Tax Complete sections A F J & K if your business activities include: communications services tax direct pay permit Complete Form DR 1 to register to collect report and pay the following taxes surcharges and fees: Complete other applications to register for the following taxes and licenses: complete the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR 1S) Complete this section if you wish to electronically file and pay all taxes fees and surcharges resulting from this registration if an Completing the Application Line by Line Instructions consign buy or sell secondhand goods or if you obtain purchase or convert ferrous or nonferrous metals into raw consolidated filing check the box and provide the consolidated filing number corporation for federal income tax purposes Check the box if the LLC elects to be treated as a C corporation corporation for purposes of reemployment tax corporation is a C corporation an S corporation or a not for profit corporation All for profit corporations are classified customer locations to taxing jurisdictions determines the amount of collection allowance you may take when filing your d Change of Florida county: A registered business entity closes its location in one Florida county and opens a location d Limited Liability Company (LLC): One or more entities who file articles of organization with their state s Secretary of database has been certified If not the 25 percent collection allowance ( 0025) will apply date the new activity began or will begin Provide the existing location s certificate/account number EXAMPLE: You are Department s account is credited This is not a credit card payment The taxpayer s bank may charge the taxpayer fees description) different entity (i e a sole proprietorship becomes a corporation; a corporation becomes a limited liability company etc ) Documentary Stamp Tax Complete sections A G J & K if your business activities include: DR 156) DR 1N DR 1N DR 1N DR 1N DR 1N e Business trust: An entity created under an agreement of trust for the purpose of conducting a business for profit e Change of legal entity/business structure: A registered business entity changes its organizational structure to become a each location separately; however you must complete a separate application for each location separately registered each subsection or skip to the next each type of database check the box below If you have more than one customer database and use different methods to Effective 01/15 election is made to be treated as a corporation for federal income tax purposes For employment tax purposes electronic option exists Each will have the same filing and paying contacts banking information and method of payment If you exceptions) If you consign buy or sell secondhand goods in addition to registering for sales and use tax you must also extracting: f Non business trust/Fiduciary: An entity created by a grantor for the specific benefit of a designated entity or individual f Purchase/acquisition of existing business from another person or entity: This is when a person or entity acquires the fast easy and secure! You can ferrous or nonferrous metals into raw material products in addition to registering for sales and use tax you must also Filing and Payment Method Descriptions Florida Florida Administrative Code Florida Business Tax Application (Form DR 1) Florida Department of Revenue Florida If you produce or import perchloroethylene you must also complete a Florida Fuel or Pollutants Tax Application (Form Florida law authorizes the Department of Revenue to require you to provide the information and activities about your business entity listed Florida s taxes SSNs obtained for tax administration purposes are confidential under sections 213 053 and 119 071 Florida Follow these steps to complete the DR 1 application: following pages answer the questions as they apply only to the new location Provide the date the location moved For a written reply to tax questions write: For Information and Forms for the corporation and receiving payment for such services (salary or distributions) are considered employees of the for this payment method from start to finish You will be able from the taxpayer s bank account to the Department s bank account Use this method to file returns and pay these g Estate: An entity that is created upon the death of an individual consisting of that individual s real and/or personal Get the Latest Tax Information Go to: www myflorida com/dor/list Gross Receipts Tax on electrical power or gas Complete sections A H J & K if your business activities include: h Government agency: A legal government body formed by governing constitutions or statutes holidays at 800 352 3671 husband and wife jointly own and operate a business the ownership is a partnership We suggest you consult the Internal identification number (FEIN) If a husband and wife jointly own and operate a business what type of ownership must we indicate? Generally when a If this is your reason for using this application on the following pages answer the questions as they apply only to the If you are required to provide an FEIN but do not yet have one you may contact the United States Internal Revenue Service If you need more help with your application you may contact the taxpayer service center nearest you or use one of in a calendar year in another This is not the addition of a new business location If this is your reason for using this application on the in this application For more information see section (s ) 212 18 Florida Statutes (F S ) All the information you provide is confidential Include the applicable fee when submitting this application income This entity is an individual or organization that has never registered with the Department of Revenue before If Information and forms are available on our website at: Information you will need to complete this application: Instructions for Completing the Instructions for Completing the Florida Business Tax Application Page 1 of 9 Instructions for Completing the Florida Business Tax Application Page 2 of 9 issuing state home address telephone number and percent of ownership/control Note: The person signing the jointly owned/operated by a married couple law governing the collection use or release of SSNs including authorized exceptions LLC elects to be treated as a C corporation location began or will begin operations If you file consolidated returns for your existing locations and wish to include made to corporate officers are treated as wages for reemployment tax purposes MAILING DO NOT SEND CASH SEND CHECK OR MONEY ORDER maintained You may register up to five locations on a single application market/craft show locations you must use your home address If you are registering commercial or residential rental property material products maximize your collection allowance More e Services More information about the e Services program can be found by clicking on the File and pay taxes and fees link in the e Services must use this application; one application per property location Residential property managers may use Form DR 1C nearest you new business entity Provide the effective date of the legal entity change Provide the old entity s certificate/account No (N) if you will not not sign The person signing the application must be listed in the Business Structure & Ownership section Note Corporate Income Tax Liability: Sub chapter C corporations and limited liability companies electing treatment by Note: You must file and pay sales and use tax electronically in order to deduct a collection allowance number This number will be cancelled and final returns must be filed numbers can be found on our website: of the location where you operate your business If you operate a home based business or sell from non permanent flea one entity or person from another or an authorized principal of the business entity may sign this application; an individual granted power of attorney may or mail to: Or mail to: Account Management MS 1 5730 or will move from one Florida county to another Provide the old location s certificate/account number This number will organization If this is your reason for using this application on the following pages answer the questions as they apply organization trade or business may continue to exist or may be totally absorbed into the purchasing/acquiring entity s organization trade or business or substantially all of the assets of another person or entity The purchased/acquired our privacy and security policies by partners managing members and/or trustees partnership can be a general partnership (a married couple is considered a general partnership) a limited partnership or penalties as provided by law property provide the first and last months of your season provisions for communications services tax Misuse of the Florida Annual Resale Certificate will subject the user to publications link purchasing taxable utility or transportation services QR code above with your smartphone Questions and Answers about Registration R 01/15 R 01/15 R 01/15 R 01/15 R 01/15 read acknowledge and understand each item Read this section carefully Your application will be rejected if any part of this section is not completed or left blank receive tax information and filing reminders by email go to www myflorida com/dor and click on the Subscribe to our tax Reemployment Tax (formerly Unemployment Tax) Complete sections A E J & K if your business activities include: reemployment tax as a nonprofit employer Register online it s free registration fee to remit the prepaid wireless E911 fee registration You will be guided reminders or an email when we post: report and initiate/authorize their tax payment On the scheduled payment date the payment is electronically transferred representative call Taxpayer Services 8 a m to representatives of the business entity You must provide the name title Social Security Number* driver license number respond to every question and provide the information required throughout the section Note: Officers performing services return returns and reports timely A return/report must be filed even if no tax is due returns) reemployment tax sales and use tax solid waste fees and surcharge Revenue Service for more information on filing options available for married couples Rule 12A 1 097 Sales and Use Tax Complete sections A B J & K if your business activities include: sales tax and communications services tax dealers The Florida Annual Resale Certificate allows businesses to make Sales Tax and Prepaid Wireless E911 Fee Complete sections A C J & K if your business activities include: Secondary Metals Recyclers (Form DR 1S) Section A Reason for Applying and Applicant Information Section B Activities Subject to Sales & Use Tax Section C Activities Subject to Sales Tax and the Prepaid Wireless E911 Fee Section D Activities Subject to Solid Waste Fees & Surcharge Section E Activities Subject to Reemployment Tax (formerly Unemployment Tax) Section F Activities Subject to Communications Services Tax Section G Activities Subject to Documentary Stamp Tax Section H Activities Subject to Gross Receipts Tax on Electrical Power and Gas Section I Activities Subject to Severance Taxes & Miami Dade County Lake Belt Fees Section J Enrollment to File and Pay Taxes and Fees Electronically Section K Applicant Acknowledgement Declaration and Signature security services or detective services Service Center locations and telephone numbers are listed at http://dor myflorida com/dor/taxes/servicecenters html or use the Severance Tax and Miami Dade County Lake Belt Fees Complete sections A I J & K if your business activities include Single member LLCs must be treated as separate entities and must have their own FEIN Check the box if the so online after you have received all certificate and account numbers following this registration Solid Waste Fees and Surcharge Complete sections A D J & K if your business activities include: State Division of Corporations website at www sunbiz org for more information State; depending on the number of entities involved an LLC may be a single member or multimember LLC Check the Statutes and not subject to disclosure as public records Collection of your SSN is authorized under state and federal law Step 1: Review the Tax and Taxable Activity Descriptions section to identify your business Step 2: Follow the Line by Line Instructions to complete Sections A and K and answer Step 3: Bring or mail the completed application to your nearest taxpayer service center Submit your completed application fees and other documentation Subscribe to our tax publications to receive due date Tallahassee FL 32399 0112 TALLAHASSEE FL 32399 0160 Tax and Taxable Activity Descriptions tax exempt purchases from their suppliers provided the item or service is purchased for resale Rule 12A 1 039 Florida Tax Line at 800 829 4933 tax severance taxes tax solid waste fees and surcharge taxes and fees: communications services tax corporate income tax gross receipts tax reemployment tax sales and use Taxpayer Service Center addresses and telephone Taxpayer Services MS 3 2000 the following pages answer the questions as they apply only to the new location Provide the date the new business the IRS as C corporations for federal income tax purposes will be subject to and obligated for Florida corporate income tax The original business location is already registered and remains open If this is your reason for using this application on the product the taxpayer may or may not be able to initiate/authorize their tax payment from within the software Use the questions in bold print at the beginning of all other sections and subsections the resources listed below the tax One is to file a single return for all taxable sales from all databases and receive a 25 percent ( 0025) collection the taxpayer s authorization/request; the taxpayer s bank account is debited There is no fee for Internet This application will be rejected if the required information is not provided Include this is your reason for using this application on the following pages answer the questions as they apply to your entire this method to file returns and pay these taxes and fees: corporate income tax (Modernized e File Federal and State this new location in your consolidated filing check the box and provide the consolidated filing number through an interactive interview through the Department s telephone payment system On the scheduled payment date the payment is electronically to apply for and receive your number You can visit their website at www irs gov You may also call the Business & Specialty to be self employed independent contractors to generate revenue List the products or services that will be offered for consideration or sale If you know the NAICS to penalties For more information visit our website or contact Taxpayer Services to return to the web site to retrieve To speak with a Department of Revenue to your entire business entity including the purchased/acquired portion Provide the effective date of the purchase/ transferred from the taxpayer s bank account to the Department s bank account The applicable tax return/report must Two collection allowance rates are available type to identify the description that best describes your business enterprise structure Use Tax Complete sections A B J & K if your business activities include: Visit our website at www myflorida com/dor and select Privacy Notice for more information regarding the state and federal website website www myflorida com/dor What are my responsibilities? What if I am managing commercial or residential rental property for others? For sales tax commercial property managers What if my business has more than one location? What is a Florida Annual Resale Certificate? The Department issues Florida Annual Resale Certificates to active registered What will I receive from the Department once I register? wish to enroll each tax/fee/surcharge separately (e g different contacts banking information methods of payment) you must do with serial numbers musical instruments guns music CDs videos or computer games (see Chapter 538 F S for specific www census gov/eos/www/naics to search the North American Industry Classification System code www myflorida com/dor www myflorida com/dor/taxes/servicecenters html you close your business You may change address or account status online using our web site; look for the link under You must complete and submit Form DR 1 to register to collect accrue report and pay the taxes surcharges and fees listed you must provide the complete Florida address of the rental property Listing a private mailbox post office box or rural route your certificate number(s) after three your title name and the date the application was signed