1. (1) Tax due on transactions:

   1. (a) Businesses which maintain tax and accounting records on the basis of cash receipts may report this tax when payment is received. The tax is due on the first day of the month following the month that the consideration for the service is paid, if the accounting records are maintained on the basis of cash receipts.
   2. (b) Businesses which maintain tax and accounting records on the accrual basis must report this tax in the month the receivable is recorded. The tax is due on the first day of the month following the month that the receivable for the service is recorded, if the accounting records are maintained on the accrual basis.
   3. (c) The tax should be reported on the Solid Waste and Surcharge Return (form DR-15SW), incorporated by reference in Rule 12A-16.008, F.A.C.

2. (2) (a) Except as provided in rule Chapter 12-24, F.A.C., the payment and the Solid Waste and Surcharge Return (Form DR-15SW) must be delivered to the Department or be postmarked to avoid penalty and interest for late filing as follows:

   1. On or before the 20th day of the month following the month in which the consideration is received, if the accounting records are maintained on the basis of cash receipts; or

   2. On or before the 20th day of the month following the month in which the account receivable is posted, if the accounting records are maintained on the accrual basis.

   3. If the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For the purpose of this rule, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday, as this term is defined in Chapter 683, F.S., and s. 7503, Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside of the District of Columbia but within an internal revenue district.

3. (b) Electronic filing of payments and returns for reporting tax must be submitted to the Department, as provided in rule Chapter 12-24, F.A.C., when:

   1. Payment of the tax is required to be made by electronic means;

   2. Any return for reporting tax is required to be submitted by electronic means; or

   3. No tax is due with a return for reporting taxes.

4. (3) The failure of any dealer to secure a tax return for reporting tax due does not relieve the dealer form the requirement to file a return or remit tax due to the Department. The Department is not authorized to extend the time for any dealer to file any return or pay any tax due.
5. (4) Persons who are required to make a return or to pay tax on gross receipts on dry-cleaning imposed under Section 376.70, F.S., and administered under the provisions of Chapter 212, F.S., and fail to do so will be subject to penalties, as provided in Section 212.12(2), F.S., and to the interest imposed on deficiencies established under Section 213.235, F.S., and Rule 12-3.0015, F.A.C. Guidelines are provided in subsection (4) of Rule 12A-1.056, F.A.C.

Rulemaking Authority 213.06(1), 376.70(6)(b) FS. Law Implemented 212.12(2), 213.235(2), 213.755, 376.70 FS. History–New 2-19-95, Amended 6-19-96, 4-17-03, 9-28-04.