17A Florida State Sales Tax Payment - OVERVIEW

Secretary’s How to Guide

Florida State Sales Tax Payment - Overview

All Lodges are required to pay state sales taxes on certain income. In as much as this document is not a forum for explaining state statutes, only a process of calculating the data entries on the Sales and Use Tax Return, form DR-15EZCS is included.

Sales Tax can be remitted to the State monthly, quarterly, bi-annually, or annually, depending on the collection period originally selected by the Lodge. Once the collection period is selected, it is very difficult to change.

Since this Secretary’s Hoe to Guide used QuickBooks for recording all receipts and expenses, the numbers for entering in the sample Excel spreadsheet are easily retrieved from your list of Accounts.

Refer to the Excel file titled ‘Florida Sales Use Tax Calculations’ . All the formulas are included and as data is entered, the totals will be displayed.

It is recommended that the file be save with a copy of the Sales and Use Tax Return each time it is filed with a check to the state. Note: Once a Sales and Use Tax Return is filed, even if the Lodge has no taxable receipts for a collection period, a Return must be filed or the Lodge will incur a late fee. If the Lodge files every six months, the Return is due on January 1st and July 1st. It is late after January 15th and July 15th and a late fee will be charged.

C:\Secretary’s How To Guide\Secretary’s Financial Duties\17-A Florida State Sales Tax Payment Overview.doc