ESCAMBIA COUNTY BOARD OF COUNTY COMMISSIONERS Florida Enterprise Zone (EZ) Informational Packet for Escambia County EZ Incentives 2014 Local Enterprise Zone Development Agency: Escambia County Community Redevelopment Agency 221 Palafox Place, Suite 305 Pensacola, FL 32502 EZ Coordinator: Victoria D’Angelo (P): 850/595-3585 (F): 850/595-3218 [email protected]This packet is for information purposes only. Verify that all forms are up-to-date with your EZ Coordinator prior to completion.
Transcript
ESCAMBIA COUNTY BOARD OF COUNTY COMMISSIONERS
Florida Enterprise Zone (EZ) Informational Packet for Escambia County EZ Incentives
2014
Local Enterprise Zone Development Agency: Escambia County
JOBS TAX CREDIT (SALES AND USE TAX) FOR URBAN ENTERPRISE ZONES
Business Eligibility:
Must be located within an Enterprise Zone.
Must collect and remit sales and use tax.
Must have increased the number of full-time jobs from the date 12 months prior to the
date of application.
Credit is not available if business claims the Enterprise Zone tax credit against
corporate income tax.
Employee Eligibility:
A new job must be created before the business earns a tax credit (New
employee cannot be an Owner, Partner, or Stockholder.)
Previous employees must not have been employed by the hiring business in the
preceding 12 months.
Must reside and work in an Enterprise Zone (Welfare Transition Program participants
may live anywhere, but must work within an Enterprise Zone.)
Must work an average of at least 36 hours a week (no part-time employees).
Must be employed for at least three consecutive months (six consecutive months
leased employees).
Tax credit shall be allowed for up to 24 months per new employee. Tax credit
amount cannot be more than amount of sales tax owed.
Sales and Use Tax Credit
Calculation:
Number of permanent, full-time employees (Zone residents)
Total number of permanent, full-time employees
If this percentage is less than 20% the tax credit will be 20% of monthly wages paid
to new employee.
If this percentage is 20% or more the tax credit will be 30% of monthly wages paid
to new employee.
Required Documentation:
Form DR-15ZC
Application for Florida Enterprise Zone Jobs Credit for Sales Tax
Form DR-15
Sales and Use Tax Return (If you have been using Form DR-15EZ contact the
Department of Revenue.)
Processing:
Form must be filed with the Department of Revenue (DOR) within six months of hire date
(within seven months for leased employees). Failure to file on time will result in credit being
disallowed.
1. Submit DR-15ZC to local Enterprise Zone Development Agency (EZDA).
EZDA has 10 business days to process and certify the form.
2. Once certified, submit certified DR-15ZC form and DR-5 (if available) to DOR. Form DR-5, Sales and Use Tax Return, must be submitted to DOR by the 20th of the
next month (or will be considered late).
3. DOR will notify the applicant that the tax credit application has been approved
To be eligible for the enterprise zone jobs credit against sales and use tax, employees are required to work an average of at least 36 hours per week each month. The credit is available to businesses that have increased the number of full-time jobs from the date 12 months prior to the date of application.
The credit is computed as 20 percent of the actual monthly wages paid to eligible employees after a new full-time job is created, or 30 percent of the monthly wages paid if the business is located in a rural enterprise zone. If at least 20 percent of the full-time permanent employees of the business are residents of an enterprise zone, the credit is 30 percent of the actual monthly wages paid, or 45 percent of the actual monthly wages paid if the business is located in a rural enterprise zone.
The phrase “new job has been created” means that the total number of full-time jobs in an enterprise zone has increased from the date 12 months prior to the date of application, as demonstrated to the Department by a business located in the enterprise zone.
The enterprise zone jobs credit against sales and use tax is allowed for up to 24 consecutive months beginning with the first tax return due after approval. Please refer to Taxpayer Information Publication (TIP) #01A01-06, #02A01-07, and #06ADM-02, which can be found on our Internet site at www.myflorida.com/dor.
Certain enterprise zone jobs tax credits, refunds, and distributions are considered state financial assistance. State financial assistance is subject to the auditing and reporting requirements of:
• The Florida Single Audit Act, section 215.97, Florida Statutes (F.S.)• Applicable rules of the Executive Office of the Governor, Chapters 27D-1 and 3A-5.• Rules of the Auditor General, Chapter 10.550 (local government entities) and Chapter 10.650 (nonprofit
and for-profit organizations).
For more information refer to TIP #02ADM-02, which can be found on our Internet site at www.myflorida.com/dor.
All approved enterprise zone jobs tax credits must be taken on Line 16 of your Sales and Use Tax Return (Form DR-15). If you have been using Form DR-15EZ, contact the Department.
To speak with a Department of Revenue representative, call Taxpayer Services, Monday through Friday, 8 a.m. to 7 p.m., ET, at 800-352-3671.
Reference: Section 212.096, F.S.
Instructions for Completing the Sales and Use Tax Return,Form DR-15, when taking the Enterprise Zone Jobs Tax Credit
DR-15ZCNR. 06/08
Rule 12A-1.097Florida Administrative Code
Effective 09/09
Application for Florida Enterprise Zone Jobs Credit for Sales TaxDR-15ZCR. 10/09
8. Isthiszonedesignatedasaruralenterprisezone,pers.290.004(8)F.S.?.................................................................................❑ YES ❑ NO Ifyes,completeScheduleTwoattached.Ifno,completeScheduleOneattached.
9a. Iseachemployee(person)listedonScheduleOneorTwoapermanentfull-timeemployeehiredtoperform dutiesinconnectionwiththeoperationsofthebusinessforanaverageofatleast36hoursperweek?..................................❑ YES ❑ NO
9b. Iseachemployee(person)listedonScheduleOneorTwoapermanentfull-timeemployeeleasedfromanemployee leasingcompanylicensedunderChapter468,F.S.andhavetheybeencontinuouslyleasedtotheemployerforan averageofatleast36hoursperweekformorethansixmonthstoperformdutiesinconnectionwiththeoperationsof thebusinessforanaverageofatleast36hoursperweekeachmonththroughouttheyear?...................................................❑ YES ❑ NO
10. Isthisa“smallbusiness”asdefinedins.288.703(1),F.S.?.........................................................................................................❑ YES ❑ NO
11. Arethenewemployees,forwhichthecreditisclaimed,participantsintheWelfareTransition Program(WTP)?Ifyes,completeScheduleThreeattached.......................................................................................................❑ YES ❑ NO
a. Enterthenumberofpermanentfull-timejobsonthedateofapplication: _________________________
b. Enterthenumberofpermanentfull-timejobsonthedate12monthspriortothedateoftheapplication: _________________________
c. Subtracttheamountonline12bfromtheamountonline12aandentertheresult: _________________________
This application is due to the Department of Revenue within six months of the date of hire for the new employee(s) or within seven months of the date of hire for leased employee(s).Yourapplicationwillbedeniedifnotfiledontime.Anypersonwhofraudulentlyclaimsthecreditisliableforrepaymentofthecreditplusamandatorypenaltyof100percentplusinterest.Aftercertificationofthisapplicationbytheappropriateenterprisezonecoordinator,mailthecompletedapplicationto:
General InstructionsWho must file? Every business claiming the enterprise zone jobs credit for employees must complete and attach Florida Form F-1156Z, and all applicable schedules, to its corporate tax return for each tax year it claims the credit.
When may a business take the credit? This credit is not available if the business claims its enterprise zone jobs credit against sales tax.
Who may qualify for the credit? Corporations that are subject to the Florida Corporate Income Tax Code, increase the number of full-time jobs in an enterprise zone, and employ qualified new employees are eligible for the credit. A “new employee” must fit in one of the following categories:
• IsaresidentofaFloridaenterprisezoneandworksinaFlorida enterprise zone for a qualified business located in a Florida enterprise zone. Welfare transition program participants do not have to live in an enterprise zone to be eligible, but must meet all other eligibility criteria.
• IsaresidentofaruralcountyinFlorida,andworksinaFlorida rural enterprise zone for a qualified business located in a Florida rural enterprise zone.
• IsaleasedemployeewhoisaresidentofaFloridaenterprisezoneoraruralcountyinFlorida,andworksinaFlorida enterprise zone or Florida rural enterprise zone for a qualified business located in a Florida enterprise zone or Florida rural enterprise zone. Qualified leased employees must meet all other eligibility criteria.
Employees,includingleasedemployees,mustworkanaverageofatleast36hoursperweekeachmonthformorethansix(6)months to be eligible for the enterprise zone jobs credit.
Part-time employees are not eligible for the credit. New employeesmustnothaveworkedforthetaxpayerwithintheprevious 12 months.
The credit is calculated on the actual wages paid during the taxable year which are subject to reemployment tax and is based on monthly wages paid to each new employee for up to 24 consecutive months.
The State of Florida defines a “small business”insection(s.)288.703,FloridaStatutes(F.S.),asanindependentlyownedand operated business employing 200 or fewer permanent full-time employees and whose total net worth is $5 million or less, or any firm based in this state which has a Small Business Administration8(a)certification.
The enterprise zone jobs credit is state financial assistance subject to the auditing and reporting requirements of the Florida Single Audit Act, under s. 215.97, F.S. For more information refer to http:www.myflorida.com/audgen/pages/flsas/htm or contacttheAuditorGeneralat([email protected].
Specific InstructionsPart I. Demonstration of New Jobs CreatedComplete Part I to determine if the business is eligible to claim the enterprise zone jobs credit against corporate income tax.
Enter the beginning date and the ending date of the 12-month period during which the business will demonstrate that new jobs were created at a business location within an enterprise zone. The ending date of the 12-month period must be one of the following:
• Thelastdayofthetaxyearimmediatelyprecedingthedatethe application is signed by the taxpayer; or
• Thedatetheapplicationissignedbythetaxpayer.
Line 1. Enter the number of permanent, full-time jobs on the ending date of the 12-month period during which the business will demonstrate that new jobs were created at a business location within an enterprise zone. Employees in these jobs musthaveworkedatleastthreemonthsandaverageatleast36hoursaweek.
Line 2. Enter the number of permanent, full-time jobs on the beginning date of the 12-month period during which the business will demonstrate that new jobs were created at a business location within an enterprise zone. Employees in these jobsmusthaveworkedatleastthreemonthsandaverageatleast36hoursaweek.
Line 3. Subtract the amount on Line 2 from the amount on Line 1 and enter the result on Line 3. If the amount on Line 3 is zero or less, the corporation is not eligible to claim the credit.
Explanation of Credits and SchedulesBusiness in Enterprise Zone - 20 Percent Credit (Use Schedule A)To qualify, the business must be located in a Florida enterprise zone and new employees must live in a Florida enterprise zone.
Business in Enterprise Zone – 30 Percent Credit (Use Schedule B)To qualify, the business must be located in an enterprise zone, new employees must live in an enterprise zone, and 20 percent of all full-time employees must live in an enterprise zone. Use Subschedule F to decide if the business meets this 20 percent test.
Business in Rural Enterprise Zone – 30 Percent Credit (Use Schedule C)To qualify, the business must be located in a Florida rural enterprise zone and new employees must live in a Florida rural county.
Business in Rural Enterprise Zone – 45 Percent Credit (Use Schedule D)To qualify, the business must be located in a rural enterprise zone, new employees must live in a rural county, and 20 percent of all full-time employees must live in a rural enterprise zone. Use Subschedule F to decide if the business meets this 20 percent test.
Instructions for Completing Florida Form F-1156ZFlorida Enterprise Zone Jobs Credit
Application for Corporate Income Tax
F-1156ZNR. 09/13
Rule 12C-1.051Florida Administrative Code
F-1156ZNR. 09/13
Business in Enterprise Zone and Employees in Welfare Transition Program – 40 to 44 Percent Credit (Use Schedule E)To qualify, the business must be located in a Florida enterprise zone and new employees must be welfare transition program participants.
You should calculate the credit as follows:• 40percentofthemonthlywagespaidifthehourlyrateis
$4 above the hourly federal minimum wage rate.• 41percentifthehourlyrateis$5abovethehourlyfederal
Florida Form F-1156Z contains formats for Schedules A through E. Use these formats to create a list of employees for each applicable job credit. Complete the correct credit computation schedule to determine the credit for each new employee. Attach the schedules to your Florida Form F-1156Z.
Instructions for completing Columns A though J
Column A. Enter the name and place of residence of each new employee for whom you are claiming credit. The place of residence must be the employee’s home address on the date shown in Column E.Column B.Enterthesocialsecuritynumber(SSN)ofthenew employee. 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 ss. 213.053 and 119.071, F. S., and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.myflorida.com/dor and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.Column C.Placeacheckmarkinthiscolumniftheemployeeis a leased employee.Column D. If applicable, enter the enterprise zone number or name of the rural county in which the new employee lives. Exception: Schedule E. Column D is used to show the credit percentagetaken.Column E. Enter the date the new employee began employment with the business.Column F. Enter the last day of business of the tax year for which you claim credit. If the employee is no longer employed on that date, enter the last day of the last calendar month you employed the employee.Column G. Enter the amount of wages paid to the new employee on which the credit is computed for the taxable year.
Column H. Enter the number of months of wages on which the credit is based. Since the credit is computed on wages
paid during the taxable year, the period of up to 24 consecutive months over which credit may be allowable may include three calendar years.
Column J. Multiply the applicable credit by Total Wages (ColumnI)andentertheresulthere.
Preparation of Schedule F. If claiming the credit on Schedule B or Schedule D, complete Schedule F and its subschedule, and attach a list of all other permanent, full-time employees.
Subschedule F. Computation of Allowable Credit
Line 1. Enter the total number of permanent, full-time employees who live in an enterprise zone or rural enterprise zone.Theseemployeesmusthaveworkedatleastthreemonthsandaverageatleast36hoursaweek.
Line 2. Enter the total number of permanent, full-time employeeswhohaveworkedatleastthreemonthsandhaveaveragedatleast36hoursaweek.
Line 3. Divide Line 1 by Line 2 and enter the result.
Part II. Tax Liability Limitation and Computation of Credit
Line 1. The amount of credit computed on wages paid to new employees during the taxable year must be applied against and limited to the corporate income or franchise tax liability for the taxable year. Therefore, enter on this line the total tax due from FloridaFormF-1120(FloridaCorporateIncomeTaxReturn),Page 1, Line 11.Line 2. The amount of credit allowed is limited to the total corporate income or franchise tax due after certain credits are applied.EnteronLines2(a)and2(b)theappropriateamountsof other credits as listed on Florida Form F-1120, Schedule V (Creditsagainstthetax).InstructionsforFloridaFormF-1120explain the calculations of these other credits.Line 3. The tax liability limitation is the total tax due on Line 1 minus the sum of the credits on Line 2.Line 4. Enter the total credit claimed based on the actual monthly wages paid to eligible new employees during this taxable year from Part I - Schedules A, B, C, D, and E, Column J.Line 5. You may carry forward the unused portion of the total enterprise zone jobs credit to the next succeeding taxable year.Line 6.Thetotalcreditavailable(beforeapplicationofthetaxliabilitylimitation)isthesumofthecreditforthecurrenttaxableyear(Line4)plustheunusedcredit(ifany)carriedforwardfromtheimmediatelyprecedingyear(Line5).Line 7. EnterthelesserofLine3(Taxliabilitylimitation)orLine6(Totalcreditavailable)astheallowablecreditusedthistaxable year.
Line 8. Enter any unused credit available to be used in the next succeedingtaxableyear(Line6minusLine7).
Instructions for Completing Florida Form F-1156Z
Florida Enterprise Zone Jobs CreditApplication for Corporate Income Tax
Attach this form, including the required schedules, to your Florida Corporate Income/Franchise Tax Return (Florida Form F-1120).
Check here if business is a "small business" as defined by section (s.) 288.703, Florida Statutes (F. S.). See Instructions for definition.
FOR TAX YEAR ENDING / M M Y Y
PART I DEmONsTRATION OF NEw JObs CREATED
schedules A through F. Complete the schedule(s) that apply to your business. Attach the relevant schedules in the formats shown below. See instructions for explanations of schedules and qualifications for credits.
schedule A - 20% Credit business in Enterprise ZoneJ
Credit Amount(20% X Col. I)
ITotal wages
(Col. G X Col. H)
HTotal
months
GActual
monthly wages
Date Employed
EBegan
FEnded
DEnterprise Zone
Number
bssN
AEmployee Name, street Address, City, and ZIP
C✓ Check if leased
employee
Total Credit Amount
schedule b - 30% Credit business in Enterprise Zone
Total Credit Amount
schedule C - 30% Credit business in Rural Enterprise Zone
Total Credit Amount
JCredit Amount(30% X Col. I)
ITotal wages
(Col. G X Col. H)
HTotal
months
GActual
monthly wages
Date Employed
EBegan
FEnded
DEnterprise Zone
Number
bssN
AEmployee Name, street Address, City, and ZIP
C✓ Check if leased
employee
JCredit Amount(30% X Col. I)
ITotal wages
(Col. G X Col. H)
HTotal
months
GActual
monthly wages
Date Employed
EBegan
FEnded
DRural County
Name
bssN
AEmployee Name, street Address, City, and ZIP
C✓ Check if leased
employee
F-1156ZR. 09/13
Rule 12C-1.051Florida Administrative Code
Social security numbers (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 ss. 213.053 and 119.071, F. S., and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit our Internet site at www.myflorida.com/dor and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions.
(1) Enter the number of permanent, full-time jobs on the ending date. (2) Enter the number of permanent, full-time jobs on the beginning date. (3) Subtract Line 2 from Line 1. If Line 3 is zero or less, stop here. The business is not eligible for this enterprise zone jobs credit.
(1) (2) (3)
bEGINNING DATE / / ENDING DATE / /
Name (as shown on your tax return) Federal Employer Identification Number (FEIN)
Business location address Enterprise zone number
City State ZIP Area code and telephone number
— — Mailing address of business
City State ZIP
Enter the 12-month period that new jobs were created at a business location within an enterprise zone. See Instructions.
PART II TAX lIAbIlITY lImITATION AND COmPuTATION OF CREDIT (sEE INsTRuCTIONs)1. Enter amount of total tax due from Florida Form F-1120, Page 1, Line 11. 1.2. Enter the amount of certain other credits against the tax from Florida Form F-1120, Schedule V. a. Florida Health Maintenance Organization Credits 2a. b. Capital Investment Credit 2b. Total other credits 2.3. Tax liability limitation (Line 1 minus Line 2). 3.4. Total credit allowable this year (Schedules A, B, C, D, and E, Column J). 4.5. Unused credit carryover from prior year (see instructions). 5.6. Total credit available for this year (sum of Line 4 and Line 5). 6.7. Enterprise zone jobs credit allowed this year (Enter smaller of Line 3 or Line 6). 7. Enter this amount on Florida Form F-1120, Schedule V (Credits against the tax).8. Unused credit carried forward to next year (Line 6 minus Line 7. If negative amount, enter zero). 8.
F-1156ZR. 09/13
subschedule F Computation of the Allowable Credit(1) Enter the number of permanent, full-time employees residing in an enterprise zone. Total must agree with Schedule F. (1)(2) Enter the number of permanent, full-time employees. (2)(3) Divide Line (1) by Line (2) and enter result here. Line (3) must be 20% or more to claim the increased credit on Schedule B or D. (3)
schedule D - 45% Credit business in Rural Enterprise Zone
Total Credit Amount
schedule E - 40% to business in Enterprise Zone – 44% Credit Employees in welfare Transition Program
Total Credit Amount
schedule F Permanent, Full-Time Employees (Enterprise Zone Residents)Name SSN Enterprise zone ID number
Address City State, ZIP
Under penalties of perjury, I declare that I have read this Application and the facts stated in it are true to the best of my knowledge and belief.
________________________________ ______________________________________________________________________ Date Signature of Business Owner
I certify that this Application contains the information required in subsection 220.181(2), F.S., and meets the criteria established as eligible to receive an enterprise zone jobs credit against Florida corporate income/franchise tax.
________________________________ ______________________________________________________________________ Date Signature of Enterprise Zone Coordinator
To be entitled to an enterprise zone jobs credit the taxpayer must affirmatively demonstrate to the satisfaction of the Florida Department of Revenue that the requirements of section 220.181, F.S., have been met.
JCredit Amount(45% X Col. I)
ITotal wages
(Col. G X Col. H)
HTotal
months
GActual
monthly wages
Date Employed
EBegan
FEnded
DRural County
Name
bssN
AEmployee Name, street Address, City, and ZIP
C✓ Check if leased
employee
JCredit Amount(40% to 44%
X Col. I)
ITotal wages
(Col. G X Col. H)
HTotal
months
GActual
monthly wages
Date Employed
EBegan
FEnded
DCredit %
(40, 41, 42, 43, or 44)See Instructions
bssN
AEmployee Name, street Address, City, and ZIP
C✓ Check if leased
employee
BUSINESS EQUIPMENT AND MACHINERY SALES TAX REFUND FOR URBAN ENTERPRISE ZONES
Business Eligibility: Must be located within an Enterprise Zone.
Business equipment purchased must have a minimum sales price of $5,000 per
unit. Equipment purchased must be used exclusively in an Enterprise Zone for a least
three years.
Eligible Purchases must be new or used property defined as “recovery
property” See Internal Revenue Code, S. 168(c)(2)(A). Exemptions include
three-year property, industrial machinery/equipment (receiving capital
equipment sales tax exemption) and EZ-eligible building materials.
Sales Tax Refund
97% of Sales Tax paid on Business Equipment and/or Machinery
Minimum Refund: $291.00
Maximum Refund: Dependent on Number of permanent, full-time employees which reside in
the Enterprise Zone
$5,000 - Less than 20% of permanent, full-time employees reside in the
Enterprise Zone
$10,000 - 20% or more permanent, full-time employees reside in the
Enterprise Zone
Required Documentation
Form EZ-E
Business Equipment Sales Tax Refund Application for Eligibility
Form DR-26S
Florida Department of Revenue: Application for Refund- Sales and Use Tax
Suggested Documentation:
- Invoices that list the vendor’s name and address, the date of purchase
and the amount of sales tax paid
- Detailed description of the business property
- If the taxpayer accrued tax, provide verification that tax was paid.
- Copy of the sales and use tax return for the period tax was paid.
- Copy of the accrual journal that shows the paid invoices included in
the refund.
- Serial/Identification numbers for all applicable items.
- Location of the property (i.e. “Ship To” address on invoice or
statement)
- If refund is greater than $5,000, a list of permanent, full-time
employees residing in and outside the Enterprise Zone (must be
certified by EZ Coordinator.) Processing:
Form must be postmarked within six months from the purchase invoice date or ship date.
1. Submit EZ-E to local Enterprise Zone Development Agency (EZDA).
EZDA has 10 business days to process and certify the form.
2. Once certified, submit EZ-E, DR-26S, and supporting documentation to DOR.
InsideFrequently Asked Questions ......................... p. 2-3
For Information, Forms,and Online Filing ..................p. 3
Application Form .....................................p. 4
Documentation Guide .............................. p. 5-10
■ Sales and Use Tax
■ Surtax
■ Local Option Tax
■ Annual Registration Fees
■ Amusement Machine Certificate Fees
■ Cash Bonds
■ Community Contribution Tax Credit
■ Solid Waste Fees ● Battery Fees ● New Tire Fees ● Rental Car Surcharge ● Gross Receipts on Dry Cleaning
■ Exemptions authorized by Florida Statutes ● Lemon Law ● Enterprise Zone ● New or Expanding Business ● Motion Picture
Sales andUse Tax
Have Questions?
Call 850-617-8585
DR-26SR. 01/08
2
Any business or individual who has made a payment directly to the Florida Department of Revenue or a county tax collector, which was not owed, was made in error, or was an overpayment, may apply for a refund. A refund for a payment made to a dealer or private tag agent must be requested from the dealer or private tag agent to whom the payment was made. Certain exceptions allow the Department to issue a refund to a business or individual who has paid tax to a dealer. See Page 8, Exempt Issues.
Yes. The time limit allowed for claiming a refund has changed several times. Your time limit is determined by the date you paid the tax.• TaxpaidonorafterJuly1,1999-three(3)-yearlimit.• Baddebtshaveauniquestatuteoflimitations.SeePage5.• Repossessedmerchandisehasauniquestatuteoflimitations.SeePage10.• Enterprisezoneshaveauniquestatuteoflimitations.SeePage7.
Yes. Dealers should:A. Refund the customer any overpayment of tax collected from the customer.B.Documentinternalrecordstoexplainwhytheadjustmentisbeingmade.C. Enter the amount on the “Less Lawful Deductions”lineofthenextreturnfiled(Line6
oftheDR-15orLine5oftheDR-15EZ).The amount entered can equal but should not exceed the amount reported on the “Total Tax Collected” line(Line5oftheDR-15orLine4oftheDR-15EZ).Ifthetotalamounttoberecoveredcannotbetakenonthreeconsecutivereturns,youmaywanttoapplyforarefundinsteadoftakingcreditonthereturn(s).
If you have received a credit memo issued by the Florida Department of Revenue and youwishtotakethecreditonyourreturnratherthanapplyingforarefund,enterthecreditamountonLine8oftheDR-15orLine6oftheDR-15EZ.
Florida Statutes require that an application for refund must be supported by appropriate documentation to substantiate the validity of the claim. Accounting records for the time periodinvolvedaresubjecttoauditverification.Thisapplicationsuggestsexamplesofthe types of documentation normally required to support these types of refund claims. Documentation may be submitted on a CD with your application. Each refund request isuniqueandyoumaybeaskedtoprovideadditionalitemsnotlisted.Uponreceipt,theDepartmentwillreviewyourFormDR-26Sandsupportingdocuments.Additionalinformationmaybeneeded;youwillbenotifiedofthoserequirementsandofanyproposed refund claim changes.
Yourrefundclaimwillbeprocessedwithin90daysiftheapplicationiscomplete.Tobeconsidered complete, all documentation needed to substantiate the refund claim must accompany the application.
Yes. The Department pays interest on refunds of most taxes and fees. Interest will bepaidonclaimsthathavenotbeenpaidorcreditedwithin90daysofreceiptofacomplete refund application. To be considered complete, all documentation needed to substantiate the refund claim must accompany the application. Interest paid by the Departmentwillbecomputedbeginningonthe91stdayandwillbebasedonastatutoryfloatingratethatmaynotexceed11percent.TheratesareupdatedJanuary1andJuly1ofeachyear.
Frequently Asked Questions (FAQs)
1. Who can apply for a refund?
2. Is there a time limit for claiming a refund?
3. May I take a credit on my return instead of applying for a refund?
4. What documentation should I submit with my application?
5. How long will it take to process my refund?
6. Am I entitled to interest on my refund claim?
CREDIT MEMOS
3
7. May I have my CPA, attorney, or consultant, handle the refund request?
8. Is it possible to have the audit performed at my location?
Frequently Asked Questions (FAQs)
9. What is the status of my refund?
Yes. A completed Power of Attorney and Declaration of Representative(DR-835),whichauthorizestheDepartmenttodiscussconfidentialtaxmatterswithanalternateparty,mustaccompanytherefundapplication.TorequestFormDR-835,seebelow.
Yes. If the documentation needed to verify your claim is voluminous, you may attach a signed Mutual Agreement to the refund application to have the audit performed at your location.CalltheRefundsSubprocessat850-617-8585torequestthisform.
You can verify the status of your refund application by accessing our web site at www.myflorida.com/dor/eservices/other/refunds/status/
OrbycontactingtheRefundSub-processat850-617-8585Pleasebepreparedtoprovide the following information.
Online FilingYoucanfileforarefundoftaxoverpaymentsviatheDepartment’s Internet site at www.myflorida.com/dor/taxes/refunds.html
Online Refund Status InquiryYou can view the current status of a refund application by accessing the Department’s website at http://www.myflorida.com/dor/eservices/other/refunds/status/
NeedinformationregardingUnemploymentTax?Contact the Florida Department of Revenue UnemploymentTaxandEmployerInformationCenterat800-482-8293.
Information, forms, and tutorials are available on our Internet site: www.myflorida.com/dor
To speak with a Department representative, call Taxpayer Services,MondaythroughFriday,8a.m.to7p.m.,ET,at800-352-3671.
Tofindataxpayer service center near you, go to: www.myflorida.com/dor/contact.html
For written replies to tax questions, write to: TaxpayerServices-MailStop3-2000 Florida Department of Revenue5050WTennesseeStTallahasseeFL32399-0112
Subscribe to our tax publications to receive due date remindersorane-mailwhenwepost: •TaxInformationPublications(TIPs). •Facts on Tax, a quarterly publication. •Proposedrules,noticesofruledevelopmentworkshops,andmore.Go to: www.myflorida.com/dor/list/
For Information, Forms, and Online Filing
FORFLORIDADEPARTMENTOFREVENUEUSEONLY
RefundApprovalAmount$AuthorizedByDate
MAIL TO: FLORIDA DEPARTMENT OF REVENUEREFUNDS SUB-PROCESSPO BOX 6490TALLAHASSEE FL 32314 - 6490FAX: 850-410-2526ReviewRefundAmount$ApprovedByDate
STOP: YOU MAY TAKE A CREDIT ON YOUR NEXT RETURN INSTEAD OF APPLYING FOR A REFUND (See FAQ # 3)
Your refund application will be rejected if the fields in red are not completed. Type or print clearly.
Part 1 Fill in
Name of applicant:
Mailing street address:
Mailing city, state, ZIP:
Location street address:
Location city, state, ZIP:
Business telephone number (include area code):
–
–
Home telephone number (include area code):
–
–
Fax number(include area code optional):
E-mail address(optional):
Part 2Sign and date this form.
Signature of Applicant/representative: Date:
Print name: Title:
Important-AFloridaDepartmentofRevenuePowerofAttorney(FormDR-835)mustbeproperlyexecutedandincludediftherefund request is submitted by the applicant’s representative.
Part 4Provide the identificationnumberof the applicant. If you do not have a Sales TaxCertificateNumberor Federal Employer IdentificationNumber,provide your Social SecurityNumber.
Contract Object Number Sales Tax Certificate Number
–
–
–
– /
Federal Employer Identification Number: Social Security Number
–
–
–
Part 5Enter the date paid or thecollectionperiod(s)onthetaxreturn(s)used to report the tax.
Date Paid: / / Applied period: to M M D D Y Y Y Y M M Y Y Y Y M M Y Y Y Y
Part 6RefertothePage(pg)number indicated for appropriate documentation instructions.
YOU MAY TAKE A CREDIT ON YOUR NEXT RETURN INSTEAD OF APPLYING FOR A REFUND (See FAQ #3)Explainthereasonforthisrefund&checkappropriateboxbelow
Statute of limitations for business property: ApplicationforRefund-SalesandUseTax(DR-26S)mustbepostmarkedwithinsix(6)monthsfromthepurchase invoice date or ship date.
For Building Materials1. FormEZ-Msignedanddatedbyboththe
the property at the time of application.6. Copyofcovenantsanddeclarationof
condominium if applicable.7. Ifusingtheassessedmethod:
A. A copy of the property appraiser’s assessment before and after rehabilitation.
Statute of limitations for building materials: ApplicationforRefund-SalesandUseTax(DR-26S)mustbepostmarkedwithinsix(6)monthsfromdatethecertificateofoccupancyisissuedorwithinsix(6)months from the date, the local building inspector has certifiedtheproject(s)substantiallycomplete.Ifusingassessed values, the application should be mailed before September1afterthepropertyissubjecttoassessment.
For Brownfield Building Materials1. FormDR-26RPsignedanddatedbyboththe
taxpayerandtheBrownfieldCoordinator.2. Copy of the building permit.3. CopyoftheCertificateofOccupancyor
APPLICATION FOR ELIGIBILITY (based on s. 212.08 (5) (h), F.S.) Date of Application: Business Name: Owner Name: Mailing Address:
Business Location: (if different from mailing address) Florida Enterprise Zone Number: EZ- Is the business a “small business” as defined by s. 288.703 (1), F.S.?
_____ Yes _____ No Please note: This question is for statistical purposes and does not impact the sales tax refund request. Please provide a specific description of the business equipment for which a refund is sought, including its serial number or other permanent identification number (if necessary attach a separate sheet containing the same information). Please note: Effective July 1, 2001, to be eligible for a sales tax refund the business property must have a sales price of at least $5,000 per unit (pursuant to section 212.08 (5) (h) 9. d., F.S.). Business Equipment Serial Number Purchase Date Sales Tax (6%) ____________
Total Sales Price of Business Equipment: $ Total State Sales Tax: $
Attach a copy of each sales invoice x 97% or other proof of purchase.
Amount of State Sales Tax Eligible for Refund: (subject to limitation in Section III)
h:\word\berefund(as of 09/01/08).doc
FORM EZ-E R. 09/08
REQUESTING A SALES TAX REFUND IN EXCESS OF $5,000.00
This section is to be completed if the business is applying for a sales tax refund exceeding $5,000.00.
If applying for a sales tax refund in excess of $5,000.00, please complete Schedules A and B that are attached. The attachments must include the signature of the taxpayer as well as the Enterprise Zone Coordinator who certified the Enterprise Zone location of the applicant.
SCHEDULE A: TOTAL NUMBER OF PERMANENT, FULL-TIME EMPLOYEES (ENTERPRISE ZONE RESIDENTS)
Name Address City State Zip SSN Enterprise Zone No.
1. Total number of employees from Schedule A: _________________
2. Total number of employees from Schedules A and B: _________________
3. Percentage of permanent, full-time employees residing in enterprise zones (divide Line 1 by Line 2, enter result): _________________
MAXIMUM AMOUNT OF SALES TAX REFUND If Line 3 is less than 20%, the maximum amount of tax refund is $5,000. If Line 3 is 20% or greater, the maximum amount of tax refund is $10,000.
FORM EZ-E
h:\word\berefund(as of 09/01/08).doc
R. 09/08
This Application for Eligibility (Form EZ-E) is submitted to claim a state sales tax refund for the purchase of business equipment as described in the following sales invoice numbers: I hereby certify that I have examined the statements contained on this application certificate, and to the best of my knowledge and belief they are true, correct and complete. I agree that the business equipment purchased will be used exclusively in the _____________________________ Enterprise Zone and agree that I will pay the appropriate refund amount and penalty amounts if the business equipment is used outside the Enterprise Zone within three years from the purchase date. SIGNATURE OF TAXPAYER DATE I hereby certify that I have examined the statements contained on this application certificate, and to the best of my knowledge and belief they are true, correct and complete.
SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
EZDA PHONE NUMBER EZDA FAX NUMBER Taxpayer is required to send Original Form EZ-E with completed Florida Department of Revenue’s Form DR-26S: Application for Refund to the Florida Department of Revenue (address listed below).
(Original forms must reach the Florida Department of Revenue within 6 months after the tax is due on the business property that is purchased.)
Florida Department of Revenue Refund Sub-Process Post Office Box 6490
Tallahassee, Florida 32314-6490 850/488-8937
EZDA retains one copy of this form for EZDA files.
Schedule A
Permanent, Full-Time Employees that reside within an Enterprise Zone
Attachment to Enterprise Zone Form EZ-E (r. 09/08)
For a business to qualify for a sales tax refund exceeding $5,000.00, at least 20 percent of its permanent, full-time employees must:
• live in a designated enterprise zone; and • work at the business location where the building materials were used and for
which the refund is being applied. Enter the information requested for each permanent, full-time employee that is an EZ Resident:
Employee Name, Street Address, City and Zip Code
* Employee’s Social Security Number
Date Employed
Enterprise Zone Number In Which The Employee Resides
*Social security numbers are used by the Department of Revenue as unique identifiers for the administration of Florida’s tax laws. They are confidential under sections 119.0721 and 213.053, Florida Statutes, and are not subject to disclosure as public records. _______________________________ _________________ SIGNATURE OF TAXPAYER DATE _______________________________ _________________ SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
(Make additional copies if needed)
h:\word\berefund(as of 09/01/08).doc
Schedule B
Permanent, Full-Time Employees that do NOT reside within an Enterprise Zone
Attachment to Enterprise Zone Form EZ-E (r. 09/08)
For a business to qualify for a sales tax refund exceeding $5,000.00, at least 20 percent of its permanent, full-time employees must:
• live in a designated enterprise zone; and • work at the business location where the building materials were used and for
which the refund is being applied.
Enter the information requested for each permanent, full-time employee that does NOT reside within an Enterprise Zone.
Employee Name, Street Address, City and Zip Code
* Employee’s Social Security Number
Date Employed
*Social security numbers are used by the Department of Revenue as unique identifiers for the administration of Florida’s tax laws. They are confidential under sections 119.0721 and 213.053, Florida Statutes, and are not subject to disclosure as public records. _______________________________ _________________ SIGNATURE OF TAXPAYER DATE _______________________________ _________________ SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
(Make additional copies if needed)
BUILDING MATERIALS SALES TAX REFUND FOR URBAN ENTERPRISE ZONES
Eligibility:
Property must be located within an Enterprise Zone.
Available for rehabilitation of both commercial and residential properties.
Limited to owners, lessors, lessees of rehabilitated property. Not available to
condominium parcels or properties.
Building materials purchased must have a minimum sales price of $8,600.00.
Equipment purchased must be used exclusively in an Enterprise Zone for a least three
years.
Only one application eligible per parcel of real estate unless there is a change in
owner, lessor or lessee.
Sales Tax Refund
97% of Sales Tax paid on Building Materials
Minimum Refund: $500.00
Maximum Refund: Dependent on Number of permanent, full-time employees which reside in
the Enterprise Zone
$5,000 - Less than 20% of permanent, full-time employees reside in the
Enterprise Zone
$10,000 - 20% or more permanent, full-time employees reside in the
Enterprise Zone
Required Documentation
Form EZ-M
Building Materials Sales Tax Refund Application for Eligibility
Form DR-26S
Florida Department of Revenue: Application for Refund- Sales and Use Tax
Suggested Documentation:
- Parcel number
- Copy of Building Permit
- Copy of Certificate of Occupancy or Certificate of Completion
- Proof applicant is the owner, lessee, or lessor of the property at the
time of the application.
- Copy of covenants and declaration of condominium, if applicable.
- If using assessment method: Copy of property appraiser’s assessment
before and after rehabilitation.
- If using invoice method: (A) Copies of invoices showing vendor’s
name, address, purchase date and amount of sales tax paid; (B) Sworn
statement from the general contractor listing the building materials
used, cost of materials, and the amount of sales tax paid. Processing:
Form must be postmarked within six months after improvements are certified by the
building inspector as substantially complete, or by November 1st after the rehabilitated
property is first subject to assessment for improvements to real property.
1. Submit EZ-E to local Enterprise Zone Development Agency (EZDA).
EZDA has 10 business days to process and certify the form.
2. Once certified, submit EZ-E, DR-26S, and supporting documentation to DOR. Contact Information
InsideFrequently Asked Questions ......................... p. 2-3
For Information, Forms,and Online Filing ..................p. 3
Application Form .....................................p. 4
Documentation Guide .............................. p. 5-10
■ Sales and Use Tax
■ Surtax
■ Local Option Tax
■ Annual Registration Fees
■ Amusement Machine Certificate Fees
■ Cash Bonds
■ Community Contribution Tax Credit
■ Solid Waste Fees ● Battery Fees ● New Tire Fees ● Rental Car Surcharge ● Gross Receipts on Dry Cleaning
■ Exemptions authorized by Florida Statutes ● Lemon Law ● Enterprise Zone ● New or Expanding Business ● Motion Picture
Sales andUse Tax
Have Questions?
Call 850-617-8585
DR-26SR. 01/08
2
Any business or individual who has made a payment directly to the Florida Department of Revenue or a county tax collector, which was not owed, was made in error, or was an overpayment, may apply for a refund. A refund for a payment made to a dealer or private tag agent must be requested from the dealer or private tag agent to whom the payment was made. Certain exceptions allow the Department to issue a refund to a business or individual who has paid tax to a dealer. See Page 8, Exempt Issues.
Yes. The time limit allowed for claiming a refund has changed several times. Your time limit is determined by the date you paid the tax.• TaxpaidonorafterJuly1,1999-three(3)-yearlimit.• Baddebtshaveauniquestatuteoflimitations.SeePage5.• Repossessedmerchandisehasauniquestatuteoflimitations.SeePage10.• Enterprisezoneshaveauniquestatuteoflimitations.SeePage7.
Yes. Dealers should:A. Refund the customer any overpayment of tax collected from the customer.B.Documentinternalrecordstoexplainwhytheadjustmentisbeingmade.C. Enter the amount on the “Less Lawful Deductions”lineofthenextreturnfiled(Line6
oftheDR-15orLine5oftheDR-15EZ).The amount entered can equal but should not exceed the amount reported on the “Total Tax Collected” line(Line5oftheDR-15orLine4oftheDR-15EZ).Ifthetotalamounttoberecoveredcannotbetakenonthreeconsecutivereturns,youmaywanttoapplyforarefundinsteadoftakingcreditonthereturn(s).
If you have received a credit memo issued by the Florida Department of Revenue and youwishtotakethecreditonyourreturnratherthanapplyingforarefund,enterthecreditamountonLine8oftheDR-15orLine6oftheDR-15EZ.
Florida Statutes require that an application for refund must be supported by appropriate documentation to substantiate the validity of the claim. Accounting records for the time periodinvolvedaresubjecttoauditverification.Thisapplicationsuggestsexamplesofthe types of documentation normally required to support these types of refund claims. Documentation may be submitted on a CD with your application. Each refund request isuniqueandyoumaybeaskedtoprovideadditionalitemsnotlisted.Uponreceipt,theDepartmentwillreviewyourFormDR-26Sandsupportingdocuments.Additionalinformationmaybeneeded;youwillbenotifiedofthoserequirementsandofanyproposed refund claim changes.
Yourrefundclaimwillbeprocessedwithin90daysiftheapplicationiscomplete.Tobeconsidered complete, all documentation needed to substantiate the refund claim must accompany the application.
Yes. The Department pays interest on refunds of most taxes and fees. Interest will bepaidonclaimsthathavenotbeenpaidorcreditedwithin90daysofreceiptofacomplete refund application. To be considered complete, all documentation needed to substantiate the refund claim must accompany the application. Interest paid by the Departmentwillbecomputedbeginningonthe91stdayandwillbebasedonastatutoryfloatingratethatmaynotexceed11percent.TheratesareupdatedJanuary1andJuly1ofeachyear.
Frequently Asked Questions (FAQs)
1. Who can apply for a refund?
2. Is there a time limit for claiming a refund?
3. May I take a credit on my return instead of applying for a refund?
4. What documentation should I submit with my application?
5. How long will it take to process my refund?
6. Am I entitled to interest on my refund claim?
CREDIT MEMOS
3
7. May I have my CPA, attorney, or consultant, handle the refund request?
8. Is it possible to have the audit performed at my location?
Frequently Asked Questions (FAQs)
9. What is the status of my refund?
Yes. A completed Power of Attorney and Declaration of Representative(DR-835),whichauthorizestheDepartmenttodiscussconfidentialtaxmatterswithanalternateparty,mustaccompanytherefundapplication.TorequestFormDR-835,seebelow.
Yes. If the documentation needed to verify your claim is voluminous, you may attach a signed Mutual Agreement to the refund application to have the audit performed at your location.CalltheRefundsSubprocessat850-617-8585torequestthisform.
You can verify the status of your refund application by accessing our web site at www.myflorida.com/dor/eservices/other/refunds/status/
OrbycontactingtheRefundSub-processat850-617-8585Pleasebepreparedtoprovide the following information.
Online FilingYoucanfileforarefundoftaxoverpaymentsviatheDepartment’s Internet site at www.myflorida.com/dor/taxes/refunds.html
Online Refund Status InquiryYou can view the current status of a refund application by accessing the Department’s website at http://www.myflorida.com/dor/eservices/other/refunds/status/
NeedinformationregardingUnemploymentTax?Contact the Florida Department of Revenue UnemploymentTaxandEmployerInformationCenterat800-482-8293.
Information, forms, and tutorials are available on our Internet site: www.myflorida.com/dor
To speak with a Department representative, call Taxpayer Services,MondaythroughFriday,8a.m.to7p.m.,ET,at800-352-3671.
Tofindataxpayer service center near you, go to: www.myflorida.com/dor/contact.html
For written replies to tax questions, write to: TaxpayerServices-MailStop3-2000 Florida Department of Revenue5050WTennesseeStTallahasseeFL32399-0112
Subscribe to our tax publications to receive due date remindersorane-mailwhenwepost: •TaxInformationPublications(TIPs). •Facts on Tax, a quarterly publication. •Proposedrules,noticesofruledevelopmentworkshops,andmore.Go to: www.myflorida.com/dor/list/
For Information, Forms, and Online Filing
FORFLORIDADEPARTMENTOFREVENUEUSEONLY
RefundApprovalAmount$AuthorizedByDate
MAIL TO: FLORIDA DEPARTMENT OF REVENUEREFUNDS SUB-PROCESSPO BOX 6490TALLAHASSEE FL 32314 - 6490FAX: 850-410-2526ReviewRefundAmount$ApprovedByDate
STOP: YOU MAY TAKE A CREDIT ON YOUR NEXT RETURN INSTEAD OF APPLYING FOR A REFUND (See FAQ # 3)
Your refund application will be rejected if the fields in red are not completed. Type or print clearly.
Part 1 Fill in
Name of applicant:
Mailing street address:
Mailing city, state, ZIP:
Location street address:
Location city, state, ZIP:
Business telephone number (include area code):
–
–
Home telephone number (include area code):
–
–
Fax number(include area code optional):
E-mail address(optional):
Part 2Sign and date this form.
Signature of Applicant/representative: Date:
Print name: Title:
Important-AFloridaDepartmentofRevenuePowerofAttorney(FormDR-835)mustbeproperlyexecutedandincludediftherefund request is submitted by the applicant’s representative.
Part 4Provide the identificationnumberof the applicant. If you do not have a Sales TaxCertificateNumberor Federal Employer IdentificationNumber,provide your Social SecurityNumber.
Contract Object Number Sales Tax Certificate Number
–
–
–
– /
Federal Employer Identification Number: Social Security Number
–
–
–
Part 5Enter the date paid or thecollectionperiod(s)onthetaxreturn(s)used to report the tax.
Date Paid: / / Applied period: to M M D D Y Y Y Y M M Y Y Y Y M M Y Y Y Y
Part 6RefertothePage(pg)number indicated for appropriate documentation instructions.
YOU MAY TAKE A CREDIT ON YOUR NEXT RETURN INSTEAD OF APPLYING FOR A REFUND (See FAQ #3)Explainthereasonforthisrefund&checkappropriateboxbelow
Statute of limitations for business property: ApplicationforRefund-SalesandUseTax(DR-26S)mustbepostmarkedwithinsix(6)monthsfromthepurchase invoice date or ship date.
For Building Materials1. FormEZ-Msignedanddatedbyboththe
the property at the time of application.6. Copyofcovenantsanddeclarationof
condominium if applicable.7. Ifusingtheassessedmethod:
A. A copy of the property appraiser’s assessment before and after rehabilitation.
Statute of limitations for building materials: ApplicationforRefund-SalesandUseTax(DR-26S)mustbepostmarkedwithinsix(6)monthsfromdatethecertificateofoccupancyisissuedorwithinsix(6)months from the date, the local building inspector has certifiedtheproject(s)substantiallycomplete.Ifusingassessed values, the application should be mailed before September1afterthepropertyissubjecttoassessment.
For Brownfield Building Materials1. FormDR-26RPsignedanddatedbyboththe
taxpayerandtheBrownfieldCoordinator.2. Copy of the building permit.3. CopyoftheCertificateofOccupancyor
APPLICATION FOR ELIGIBILITY (Based on s. 212.08 (5) (g), F.S.)
Date of Application: Taxpayer Name: Mailing Address:
Property Address: Assessment Roll Parcel Number: Florida Enterprise Zone Number: EZ- Description of Improvements: Building Permit Number: Attach a copy of actual building permit with inspection dates. Building Inspector Name: Phone: FAX: Attach a certificate from building inspector that improvements are substantially completed. Date of certificate stating that improvements are substantially completed: Date when rehabilitated property is first subject to assessment:
FORM EZ-M R. 07/10
IMPROVEMENTS
Attach a copy of each invoice listing sales tax paid for all eligible building materials. If applicable, attach a sworn statement from the licensed contractor(s) stating all
materials submitted were used on the project and that the sales tax has been paid.
A separate sheet may be used if necessary to account for all building materials.
Building Materials Sales Price State Sales Tax Paid (6%) ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ ___________________ Total Sales Price of Building Materials: $ Total State Sales Tax: $
x 97%
Amount of Sales Tax Eligible for Refund $ (subject to limitation in Section III)
If invoices are not available, please complete the following:
Assessed value after rehabilitation: (1) Assessment Date: Assessed value before rehabilitation:(2) Assessment Date:
Attach documentation of assessed values: before and after rehabilitation.
Calculation of Sales Tax Refund: Difference between line (1) and line (2)= __________________ x 40%= _______________x 6% = _________________ x 97%= ________________ Amount of Sales Tax Refund.
Amount of sales tax refund is subject to maximum amount of sales tax refund Please see Calculation of Percentage of Employees on next page.
Is the business a small business as defined by s. 288.703(1), F.S.? ____ yes _____ no Please note: This question is for statistical purposes and does not impact the sales tax refund request.
REQUESTING A SALES TAX REFUND IN EXCESS OF $5,000.00
This section is to be completed if the business is applying for a sales tax refund exceeding $5,000.00.
If applying for a sales tax refund in excess of $5,000.00, please complete Schedules A and B that are attached. The attachments must include the signature of the taxpayer as well as the Enterprise Zone Coordinator who certified the Enterprise Zone location of the applicant.
SCHEDULE A: TOTAL NUMBER OF PERMANENT, FULL-TIME EMPLOYEES (ENTERPRISE ZONE RESIDENTS) SCHEDULE B: PERMANENT, FULL-TIME EMPLOYEES (NON-ENTERPRISE ZONE RESIDENTS)
CALCULATION OF PERCENTAGE OF EMPLOYEES:
1. Total number of employees from Schedule A: _________________
2. Total number of employees from Schedules A and B: _________________
3. Percentage of permanent, full-time employees residing in enterprise zones (divide Line 1 by Line 2, enter result): _________________
MAXIMUM AMOUNT OF SALES TAX REFUND If Line 3 is less than 20%, the maximum amount of tax refund is $5,000. If Line 3 is 20% or greater, the maximum amount of tax refund is $10,000.
TAXPAYER SIGNATURE I hereby certify that I have examined statements contained on this form, and to the best of my knowledge and belief they are true, correct and complete. ________________________________________________
SIGNATURE OF TAXPAYER DATE
________________________________________________ SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
________________________________________________ PHONE NUMBER OF EZDA FAX NUMBER OF EZDA
Original forms must reach the Florida Department of Revenue within: 6 months of the date of certificate that the improvements are substantially completed or by November 1st after the rehabilitated property is first subject to assessment for the
improvements.
Taxpayer is required to send: a completed Form EZ-M (with required attachments) along with a completed Form DR-26S: Application for Tax Refund to:
Florida Department of Revenue
Refunds Sub-Process Post Office Box 6490
Tallahassee, Florida 32314-6490 850/488-8937
EZDA retains one copy of this form for EZDA files
Schedule A
Permanent, Full-Time Employees that reside within an Enterprise Zone
Attachment to Enterprise Zone Form EZ-M (r. 07/10)
For a business to qualify for a sales tax refund exceeding $5,000.00, at least 20 percent of its permanent, full-time employees must:
• live in a designated enterprise zone; and • work at the business location where the building materials were used and for
which the refund is being applied. Enter the information requested for each permanent, full-time employee that is an EZ Resident:
Employee Name, Street Address, City and Zip Code
* Employee’s Social Security Number
Date Employed
Enterprise Zone Number In Which The Employee Resides
*Social security numbers are used by the Department of Revenue as unique identifiers for the administration of Florida’s tax laws. They are confidential under sections 119.0721 and 213.053, Florida Statutes, and are not subject to disclosure as public records. _______________________________ _________________ SIGNATURE OF TAXPAYER DATE _______________________________ _________________ SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
(Make additional copies if needed)
Schedule B
Permanent, Full-Time Employees that do NOT reside within an Enterprise Zone
Attachment to Enterprise Zone Form EZ-M (r. 07/10)
For a business to qualify for a sales tax refund exceeding $5,000.00, at least 20 percent of its permanent, full-time employees must:
• live in a designated enterprise zone; and • work at the business location where the building materials were used and for
which the refund is being applied. Enter the information requested for each permanent, full-time employee that does NOT reside within an Enterprise Zone.
Employee Name, Street Address, City and Zip Code
* Employee’s Social Security Number
Date Employed
*Social security numbers are used by the Department of Revenue as unique identifiers for the administration of Florida’s tax laws. They are confidential under sections 119.0721 and 213.053, Florida Statutes, and are not subject to disclosure as public records. _______________________________ _________________ SIGNATURE OF TAXPAYER DATE _______________________________ _________________ SIGNATURE OF ENTERPRISE ZONE COORDINATOR DATE
(Make additional copies if needed)
FLORIDA ENTERPRISE ZONE PROGRAM
REFERENCE DOCUMENTS
Source: Escambia County Community Redevelopment Agency/Escambia County Enterprise Zone Development Agency. This guide is
provided for informational purposes only. Inquiries related to tax, audit and reporting requirements of the Florida Enterprise Zone
Program should be directed to the Department of Revenue at 1-800-352-3671. Document created 09/2014.
Taxpayer Information
Publications (TIP):
#01AO1-06: Economic Development Changes (07/01)
#02A01-07: Legislative Changes Affecting the Enterprise Zone Job Credit for Leased
Employees (06/02)
#06ADM-02: Economic Development Changes (07/06)
#01ADM-02: Floating Rate of Interest for Certain Taxes and Fees Is 7 Percent For the
Period January 1, 2002, through June 30, 2002 (12/01)
Florida Statutes (2014)
Chapter 220.181: Enterprise Zone Tax Credit
Chapter 288.703 (6): Definitions-“Small Business”
Auditing and Reporting
Requirements for State
Financial Assistance
Florida Single Audit Act, Florida Statute (F.S.) 215.97
Rules of the Executive Office of the Governor, Chapters 27D-1 and 3A-5
Rules of the Auditor General, Chapter 10.550 (Local Government Entities) and
Chapter 10.650 (Non-Profit and For-Profit Entities)
Federal Minimum Wage
(Corporate Income Tax
ONLY)
Current federal minimum wage information can be found on the United States
Department of Labor, Wage and Hour Division (WHD) webpage located at:
