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The portal focuses on State of Florida government requirements and resources for businesses. If you enter the type of business you want to start, the portal provides a checklist to help you understand governmental requirements for your business category. The downloadable Guide to Starting a Business in Florida, available on the portal, provides basic tools to open a business in Florida and supplementary resources to the portal’s business-specific checklists.  \nEducationalTaxTutorials  \nThe Department of Revenue offers tax education through online tutorials. Visit the Department’s Taxpayer Education webpage for additional information at [floridarevenue.com/taxes/education](floridarevenue.com/taxes/education).  \nThe New Business Start-up Kit  \nThe information provided in this section of the Department's website will assist newly registered businesses in working with the Florida Department of Revenue. Visit [floridarevenue.com/dor/business](floridarevenue.com/dor/business) and then select “New Business Start-up Kit.”  \nTable of Contents  \nOpening a Florida Business Pages 3-4  \nRegistering a Florida Business Business Opening Date Dealer Responsibilities  \nDisplaying Your Certificate of Registration Florida Annual Resale Certificate for Sales Tax Sales and Use Tax Returns and Coupon Books  \nState Sales Tax and Discretionary Sales Surtax Rates Pages 4-6  \nState Sales Tax Rates Discretionary Sales Surtax Rates Tax Calculation  \nTransient Rental Tax Rates  \nRates for Vending Machine and Amusement Machine Receipts Rates for Specific Industries  \nDiscretionary Sales Surtax Pages 7-8  \nSurtax Limitation  \nReporting Surtax on Your Tax Return  \nGT-300015  \nR. 11/25 Page 2 of 23  \nUse Tax Page 8  \nReporting and Paying Use Tax Florida  \nExemptions Page 9  \nTax Incentives for Businesses  \nNonprofit Organizations and Governmental Entities  \nAnnual Resale Certificates Pages 9-10  \nUsing Your Annual Resale Certificate Accepting an Annual Resale Certificate Methods for Documenting Sales for Resale  \nFile and Pay Sales and Use Tax and Discretionary Sales Surtax Pages 10-13  \nFiling Frequency  \nTax Return and Payment Due Dates Electronic Payment Deadlines  \nPaying Tax  \nCollection Allowance for Sales and Use Tax When No Tax is Due  \nPenalty and Interest  \nUsing the Correct Sales and Use Tax Return Estimated Sales Tax Payments  \nHow Long to Keep Records Page 13  \nTypes of Records  \nNew Tire Fee, Lead-Acid Battery Fee, and Rental Car Surcharge Pages 13-14  \nRegistration for New Tire Fee, Lead-Acid Battery Fee, and Rental Car Surcharge How to Report and Pay Fees and Surcharge  \nCommunications Services Tax Pages 14-16  \nRegistration for Communications Services Tax Communications Services Tax Rates Exemptions from Communications Services Tax File and Pay Communications Services Tax  \nPrepaid Wireless Fee Pages 16-17  \nRegistration for Prepaid Wireless Fees Determining Where a Transaction Occurs File and Pay Prepaid Wireless Fees Collection Allowance  \nFlorida Corporate Income Tax Page 18  \nCorporate Income Tax Filing Requirements  \nFlorida New Hire Reporting Requirement Page 18  \nFlorida Reemployment Tax Pages 19 – 21  \nEmployers Liable for Reemployment Tax Registration for Reemployment Tax Your Reemployment Tax Rate  \nFile and Pay Reemployment Tax  \nElectronic Payment Requirements for Reemployment Tax Penalty and Interest  \nProtecting Your Reemployment Tax Rate Employer E-Verify Certification  \nChanging Your Business Informa","cbCairD7BzdEbnYj","https://ap.wps.com/l/cbCairD7BzdEbnYj","pdf",328836,23,"English","# Opening a Florida Business\n## Registering a Florida Business\n## Displaying Your Certificate of Registration\n## Annual Resale Certificates\n# State Sales Tax and Discretionary Sales Surtax\n## Tax Calculation and Rates\n## Reporting Surtax on Your Tax Return\n# Use Tax and Exemptions\n## Reporting and Paying Use Tax\n## Tax Incentives\n# File and Pay Sales and Use Tax and Discretionary Sales Surtax\n## Tax Return Due Dates and Electronic Payments\n## Penalty and Interest\n# New Tire Fee, Lead-Acid Battery Fee, and Rental Car Surcharge\n## Registration and Reporting\n# Communications Services Tax and Prepaid Wireless Fee\n## Registration, File and Pay, and Collection Allowance\n# Florida Corporate Income Tax and New Hire Reporting\n## Reemployment Tax\n## Employer E-Verify Certification\n# Changing Your Business Information and Resources\n## Buying an Existing Business and Power of Attorney","[{\"question\":\"Which major Florida taxes are covered in this guide?\",\"answer\":\"The guide covers Communications Services Tax, Corporate Income Tax, Lead-Acid Battery Fee, New Tire Fee, Prepaid Wireless Fee, Reemployment Tax, Rental Car Surcharge, and Sales and Use Tax.\"},{\"question\":\"How do businesses register to collect and report sales and discretionary sales surtax?\",\"answer\":\"Businesses can register online through the Department’s website or by completing the paper application Florida Business Tax Application (Form DR-1). Registration is required for each Florida business location except communications services tax.\"},{\"question\":\"What information does the guide provide about recordkeeping and filing/payments?\",\"answer\":\"It explains how long to keep records, outlines types of records, and covers filing frequency, tax return and payment due dates, electronic payment deadlines, and penalty and interest when applicable.\"}]","Business Owner’s Guide for the Major Florida Taxes | PDF",1789815986,8]