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TIP #07B06-02
DATE ISSUED: June 27, 2007

GROSS RECEIPTS TAX FOR UTILITY SERVICES CHANGE IN DUE DATE FOR TAX RETURNS AND PAYMENTS

Effective July 1, 2007, gross receipts tax returns (DR-133) must be filed and tax payments must be sent by the 20th day of each month for taxes collected in the preceding month. Prior to this change in the law, gross receipts tax returns and tax payments were required to be reported and remitted by the last day of each month. If the 20th day of the month falls on a Saturday, Sunday or federal or state holiday, tax returns are not considered late if postmarked on the first business day following the 20th. For your convenience revised due dates for calendar year 2007 are listed below:

2007 Tax Collection Period Date tax return must be postmarked
July August 20, 2007
August September 20, 2007
September October 20, 2007
October November 20, 2007
November December 20, 2007
December January 22, 2008

The first gross receipts tax return impacted by the change in filing requirements will be your July 2007 tax return, which must be postmarked no later than August 20, 2007.

Taxpayers who electronically pay and file tax returns: The electronic date stamp on your July 2007 tax return must be on or before 5 p.m., ET, on Monday, August 20, 2007. Banking policy requires one business day to process an electronic payment; therefore, your electronic payment (or electronic return which includes an electronic payment) must be initiated no later than 5 p.m., ET, on Friday, August 17, 2007. Please refer to the enclosed Florida e-Services Program Calendar of Due Dates for 2007 (DR-659) for the dates electronic payments (or returns submitted with electronic payments) must be initiated.

The Department offers a free and secure Internet site to file and pay gross receipts tax. If you are not currently enrolled to file and pay gross receipts tax electronically and wish to do so, go to the Department's Internet site at www.myflorida.com/dor and click on "file and pay taxes and fees." If you are presently enrolled only to pay electronically, you may enter your current user ID and passcode to update your profile to include electronic filing.

If you do not correctly pay tax and submit tax returns as required by law, Florida law authorizes the Department to impose penalty and interest.

For your convenience, this Taxpayer Information Publication will be posted on the Department of Revenue's Internet site. Look under the "Tax Law Library Categories" section of the Department's "Research Law" page (www.myflorida.com/dor/law) and click on "Gross Receipts Tax."

References:  203.01(1)(c)1. and Ch. 2007-60, Laws of Florida.

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 website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.