DATE ISSUED: October 7, 2011
Insurance companies must register at http://geotax.state.fl.us to download the address/jurisdiction database files for insurance premium tax (IPT). Insurance companies use these files to assign premiums to the proper local taxing jurisdictions for purposes of the Firefighters’ and Police Officers’ Pension Trust Funds.
An updated address/jurisdiction database for IPT is now available for download at http://geotax.state.fl.us. It contains changes that reflect annexations, new addresses, and other relevant changes submitted by the local jurisdictions.
The access code needed to register and create a user name and password is INS20120101, and is valid until April 2012. Once you use the code to register, it is no longer needed. You can also use your user name and password to access helpful files on our Internet site, such as the instructions for downloading the database files.
You can use the single address look-up feature without logging into the database. This feature shows the most current information, including the updated database and any new information submitted by local governments.
There is one change to the participating jurisdictions, listed below.
UPDATES to the IPT Address/Jurisdiction Database
The IPT address/jurisdiction database is updated every April and October. Insurers should continue to report their local insurance premium taxes yearly on Schedules XII and XIII of their Insurance Premium Taxes and Fees Return (Form DR-908). Insurers must use the updated address/jurisdiction database available in October 2011 to report premiums for the 2012 calendar year (Form DR-908 is due by March 1, 2013).
Although it is not required, insurers can use the updated address/jurisdiction database available in October 2011 to report premiums for the 2011 calendar year (Form DR-908 is due by March 1, 2012).
Online filing of Form DR-908, Insurance Premium Taxes and Fees Return, and Form DR-907, Florida Insurance Premium Installment Payment, is available. Taxpayers may log in to this application using their federal employer identification number (FEIN) and Business Partner number.
A Feature ID place code field was added to the address/jurisdiction database as a new field in October 2009. The Geographic Names Information System (GNIS) Feature Identifier (Feature ID) has replaced the FIPS 55 database place code as the federal and national standard geographical feature record identifier. Communications services tax TIP 09A19-04 has more details on the Feature ID place code.
If you need help downloading the address/jurisdiction database, contact the Department of Revenue Local Government Unit at 850-717-6630 or e-mail email@example.com.
Taxpayer Information Publications (TIPs) regarding updates to the address/jurisdiction database are posted on the Department's Internet site.
References: Chapters 175 and 185, Florida Statutes (2011)
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 Internet site 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, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.