Application for Collective Registration of Living or Sleeping Accommodations - DR-1C - Form R. 10/25

Sep 19, 2026

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Application DR-1C (R. 10/25) is used by an agent, representative, or management company to collectively register multiple transient rental living or sleeping accommodations located within a single Florida county on behalf of each owner. The application covers tax administration responsibilities to collect, report, and remit applicable sales and use taxes, discretionary surtaxes, and local transient rental taxes to the Florida Department of Revenue. It requires a written agreement on file, county-specific registration certificates, and owner identification information, including FEIN/SSN/ITIN where applicable.

LanguageEnglish

CategoryForms

FormatPDF

Pages4

Reading Time2 min

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Application for Collective Registration of Living or Sleeping Accommodations (DR-1C)

Purpose of Application

Written Agreement Required

Agent Must Be Registered in Each County

One County Per Application

Property Owner Information

Time-Share Unit Instructions

Property Owner Federal Identification Number

Suggested Format for Rental Property Written Agreement

Agent Registration Information and Declaration

Application for Collective Registration of Living or Sleeping Accommodations DR-1C R. 10/25 Rule 12A-1.097, F.A.C. Effective 12/25 Page 1 of 4 Transient rental accommodations include each living quarter or sleeping or housekeeping accommodation provided to the public for periods of six months or less for consideration. See Rule 12A-1 .061, Florida Administrative Code (F.A.C. ) . Purpose of Application: This application allows an agent, representative, or management company to register multiple transient rental accommodations located in a single county on behalf of each owner to collect, report, andremit sales taxes on the rental, lease, letting, or granting of a license to use the transient rental accommodations. The agent, representative, or management company will collect, report, and remit sales and use tax, any applicable discretionary sales surtax, plus any local option transient rental tax to the Department of Revenue on behalf of each owner. Written Agreement Required: The agent must maintain on file a written agreement with the property owner to register on the owner's behalf. A suggested format of the written agreement is provided on the next page. Agent Must be Registered in Each County: The agent must have a sales and use tax certificate number for each county in which transient rental accommodations are located, and for which the agent collects taxable rent. To obtain certificates for additional counties, agents must submit a Florida Business Tax Application (online or paper Form DR-1) incorporated by reference in Rule 12A-1 .097, F.A.C. , for each county. One County Per Application: Properties listed on a single application must be located in the same county. To register properties in more than one county, submit a separate application for each county. Property Owner Information: Complete the “Individual Property Location Information” section for each property owner or attach a schedule to the application containing the required property owner information. Be sure to include the property owner's certificate of registration number when the property has been previously registered. A sales and use tax Certificate of Registration (Form DR-11) will be issued to each property owner and mailed to the agent, representative, or management company. A letter containing the property's certificate number and the name of the agent, representative, or management company will be mailed to the property owner. If you are registering a time-share unit, check the box to indicate the property is a time-share unit. Include only the unit number or other time-share designation. A Certificate of Registration will be issued in the name of the agent, representative, or management company. Property Owner's Federal Identification Number: A Federal Employer Identification Number (FEIN), Social Security Number (SSN), or Individual Taxpayer Identification Number (ITIN) is required for each property owner. 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 sections 213.053 and 119.071, Florida Statutes, and not subject to disclosure as public records. Collection of your SSN is authorized under state and federal law. Visit the Department's website at [floridarevenue.com/privacy](floridarevenue.com/privacy for more)[ for more](floridarevenue.com/privacy for more) information regarding the state and federal law governing the collection, use, or release of SSNs, including authorized exceptions. DR-1C R. 10/25 Suggested format for rental property written agreement: Page 2 of 4 I, hereby authorize (Name of Property or Time-Share Period Owner) (Name of Agent, Representative, or Management Company) to act as my agent to rent, lease, let, or grant a license to others to use my described property (properties) or time-share period (periods) located at and to register to charge, collect,

FAQs

What is the purpose of Form DR-1C?

Form DR-1C enables an agent, representative, or management company to register multiple transient rental accommodations in one county on behalf of owners and to collect, report, and remit required sales taxes and related local transient rental taxes to the Department of Revenue.

Is a separate application required when properties are in multiple counties?

Yes. Properties in a single application must be located in the same county, and a separate application must be submitted for each additional county.

What written agreement does the agent need to maintain?

The agent must keep a written agreement on file with each property owner authorizing the agent to register on the owner’s behalf. A suggested format is provided within the form.

Sep 19, 2026

Upload by Stanley