(1)
(a) A gross receipts tax is levied at a rate
of 2 percent on the total receipts received by dry-cleaning facilities, as
defined in Section 376.301(14),
F.S., and received by dry drop-off facilities, as defined in Section
376.301(16),
F.S., for the privilege of engaging in the business of dry-cleaning or
laundering of clothing or other fabrics in Florida.
(b) The gross receipts tax does not apply to
receipts from:
1. Coin-operated laundry
machines;
2. Coin-operated
dry-cleaning machines, unless operated at an establishment primarily engaged in
the business of dry-cleaning clothing and other fabrics;
3. Laundering done on a wash, dry, and fold
basis;
4. Uniform rental companies;
or
5. Linen supply
companies.
(2)
Gross receipts arising from the charges for services subject to the gross
receipts tax to any person who imposes charges to others for the same services
are exempt. Dry-cleaning and dry drop-off facilities must document exempt sales
made for the purposes of resale by obtaining a resale certificate from each
dry-cleaning or dry drop-off facility that purchases services for purposes of
resale of the same service. The selling facility is only required to obtain one
resale certificate from each customer making purchases for the purposes of
resale. The following is a suggested format of a resale certificate:
RESALE CERTIFICATE FOR GROSS RECEIPTS TAX
ON LAUNDERING AND DRYCLEANING SERVICES
This is to certify that the services purchased on or after
________ (date) from _______________ (name) are being purchased for the
purposes of resale pursuant to Section
376.70(6),
F.S.
NAME OF PURCHASING
FACILITY:__________________________________________________________________________
PURCHASING FACILITY'S
ADDRESS:________________________________________________________________________
CERTIFICATE OF REGISTRATION NUMBER:
_________________________________________________________________
EFFECTIVE DATE OF CERTIFICATE:
________________________________________________________________________
I understand that if I fraudulently issue this certificate to
evade the payment of gross receipts tax on dry-cleaning services I will be
liable for payment of the tax directly to the Department plus a penalty of 200%
of the tax and may be subject to conviction of a third degree felony.
_____________________________________________________
SIGNATURE OF PURCHASER OR PURCHASER'S AGENT
_____________________________________________________
TITLE
_____________________________________________________
DATE
(3)
Dry-cleaning facilities and dry drop-off facilities that include in the total
retail charge to a customer the cost of the tax shall separately state the tax
on the customer's bill. However, the total charged to the customer will be
considered a part of the gross receipts upon which the tax is calculated. The
dry-cleaning facility or dry drop-off facility remains fully and completely
liable for the tax, even if the tax is separately stated as a line item or
component of the total bill. When the tax is separately stated as a line item
or component of the customer's bill, the customer's bill is required to contain
a statement that the imposition of the tax was requested by the Florida Dry
Cleaners Coalition.
(4)
(a)
1.
Example: ABC dry-cleaning facility's total receipts from a customer are $100
for dry-cleaning services. The bill received by the customer indicates that the
total charge is $100. The tax rate is 2 percent. ABC dry-cleaning would remit a
tax of $2.00 to the Department, 2 percent of the $100 charge to the
customer.
2. Example: ABC
dry-cleaning facility's total receipts from a customer are $102.00 for
dry-cleaning services. The tax rate is 2 percent. The bill received by the
customer indicates a charge of $100 for dry-cleaning services and a separate
line item charge of $2.00 for the gross receipts tax on dry-cleaning. The total
charge to the customer is $102.00. ABC dry-cleaning would remit a tax of $2.04
to the Department, 2 percent of the $102.00 charge to the customer. The
customer's bill is required to contain a statement that the imposition of the
tax was requested by the Florida Dry Cleaners Coalition.
(b) Example: ABC Cleaners operates a
dry-cleaning facility that receives items for dry-cleaning and laundering at
the main wet location. It also owns and operates three dry drop-off facilities
(satellite locations) which also take in items for dry-cleaning and laundering
at the dry-cleaning facility. ABC Cleaners must remit the tax on all the
receipts received from its customers, including the receipts from the
dry-cleaning facility and the three dry drop-off facilities. The three dry
drop-off facilities are not required to issue a resale certificate to the
dry-cleaning facility.
|
Calculation of the Gross Receipts Tax for ABC's
locations:
|
|
|
Dry-cleaning facility (wet plant)
receipts
|
$5,000
|
|
Dry drop-off facility #1 (ABC owned)
receipts
|
$1,000
|
|
Dry drop-off facility #2 (ABC owned)
receipts
|
$1,200
|
|
Dry drop-off facility #3 (ABC owned)
receipts
|
$1,500
|
|
Total Receipts Collected
|
$8,700
|
|
Tax Rate
2.0%
|
x
|
|
Tax Due from ABC
|
$174.00
|
(c)
Example: XYZ Cleaners operates a dry-cleaning facility that receives items for
dry-cleaning and laundering at the main wet location. It also owns and operates
one dry drop-off facility (satellite location) that also takes in items for
dry-cleaning and laundering at the dry-cleaning facility. XYZ Cleaners also
dry-cleans and launders items for two independent dry drop-off facilities. XYZ
Cleaners must remit the tax on all the receipts received from its customers,
including the receipts from the dry-cleaning facility and the one dry drop-off
facility that it owns. The two independent dry drop-off facilities are required
to be registered with the Department for the gross receipts tax and to issue a
resale certificate to XYZ Cleaners. XYZ Cleaners must obtain resale
certificates from the two independent dry drop-off facilities to exempt the
receipts from the two independent dry drop-off facilities.
|
Calculation of the Gross Receipts Tax for XYZ's
locations:
|
|
|
Dry-cleaning facility (wet plant)
receipts
|
$3,000
|
|
Dry drop-off facility #1 (XYZ owned)
receipts
|
$2,000
|
|
Dry drop-off facility #1 (independent)
receipts
|
$1,700
|
|
Dry drop-off facility #2 (independent)
receipts
|
$1,300
|
|
Total Receipts Collected - XYZ Cleaners
|
$5,000
|
|
Tax Rate
|
x 2.0%
|
|
Tax Due from XYZ Cleaners
|
$100.00
|
|
Total Receipts Collected - Independent
#1
|
$1700
|
|
Tax Rate
|
x 2.0%
|
|
Tax Due from Independent #1
|
$34.00
|
|
Total Receipts Collected - Independent
#2
|
$1300
|
|
Tax Rate
|
x 2.0%
|
|
Tax Due from Independent #2
|
$26.00
|
(d)
Example: DEF, a dry drop-off facility pays for XYZ, a dry-cleaning facility, to
dry-clean and launder clothing for its customers. DEF is required to be
registered for the gross receipts tax on dry-cleaning and to issue a resale
certificate to XYZ. The tax due on the transaction is on the receipts received
by DEF from its customers.
|
Calculation of the Gross Receipts Tax for DEF (dry
drop-off facility) and XYZ (dry-cleaning facility):
|
|
|
XYZ's receipts received from charges to
DEF
|
$1,000
|
|
XYZ's Tax Due (Resale Certificate
Received)
|
$0
|
|
DEF's receipts received from
customers
|
$1,100
|
|
Tax Rate
|
x 2.0%
|
|
DEF's Tax Due
|
$22.00
|
