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TIP # 03B06-02
DATE ISSUED: February 13, 2003

Gross Receipts Tax for Utility Services (Electric or Gas Receipts) Filing Status Changed to Quarterly Beginning January 1, 2003

Your gross receipts tax account has been changed to a quarterly reporting status effective January 1, 2003. This change is required because you paid $1,000 or less in gross receipts tax during the past four calendar quarters. You will receive a personalized quarterly gross receipts tax return (Form DR-133) in March and receive a return at the end of each subsequent calendar quarter thereafter. This return is due on or before April 30, 2003. If you do not receive a quarterly return by late March, please call the telephone number listed below.

Quarterly returns are due by the last day of the month following the collection period, remitting tax due for the preceding collection period. If the last day of the collection period falls on Saturday, Sunday or a federal or state legal holiday, returns are considered timely filed if postmarked or delivered to the Department of Revenue on the next succeeding day which is not a Saturday, Sunday, or a legal holiday. Your first quarterly return is due on or before April 30, 2003. The collection periods and tax return due dates are:



Collection Period   Tax Return Due
January - March 2003   April 30, 2003
April - June 2003   July 31, 2003
July - September 2003   October 31, 2003
October - December 2003   February 2, 2004

Note: This change applies only to your filing frequency with the Department of Revenue for gross receipts tax for utility services (electric or gas receipts). This change does not affect any other tax filings you may have with the Department or taxes administered by a local government.

References: Chapter 203, Florida Statutes; Rule 12B-6, Florida Administrative Code



FOR MORE INFORMATION

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800

Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.

To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.