Florida Form DR-1C, the Application for Collective Registration of Living or Sleeping Accommodations, lets a property management company, agent, or representative register multiple short-term rental units in a single county on one application instead of filing a separate registration for each owner. 1Florida Department of Revenue. Application for Collective Registration of Living or Sleeping Accommodations You fill in your own agent information once, add a block of details for each property owner you manage, sign under penalty of perjury, and send it to the Department of Revenue. There is no filing fee. The Department then issues a Certificate of Registration (Form DR-11) for each property and mails the certificates to you, with a confirmation letter going separately to each owner.
Is the DR-1C the Right Form for You
The DR-1C is built for one situation: an agent, representative, or management company renting out transient accommodations — hotel rooms, vacation homes, condominiums, timeshare units, and similar properties — on behalf of the owners. 1Florida Department of Revenue. Application for Collective Registration of Living or Sleeping Accommodations “Transient” in Florida means a rental period of six months or less. 2Florida Legislature. Florida Code 212.03 – Transient Rentals Tax; Rate, Procedure, Enforcement, Exemptions A property leased under a bona fide written agreement for continuous residence longer than six months is not taxable and does not get registered this way.
A few related situations do not use this form. Individual owners managing their own rentals register directly on Form DR-1, the Florida Business Tax Application, which covers one location. 3Florida Department of Revenue. Instructions for Completing the Florida Business Tax Application Commercial property managers also use Form DR-1, one per property. The DR-1C is specifically for residential property managers handling multiple owners’ units within the same county. If you manage properties in more than one county, you need a separate sales and use tax certificate and a separate DR-1C for each county.
What to Gather Before You Start
Two things need to be in place before you open the form: your own sales and use tax certificate number for the county where the properties sit, and a signed written agreement with each owner authorizing you to register, collect, and remit tax on their behalf. 1Florida Department of Revenue. Application for Collective Registration of Living or Sleeping Accommodations
The agreement does not have to use a specific template, though the form includes suggested language. The essential terms are that the owner acknowledges exercising a taxable privilege under Chapter 212 of the Florida Statutes and that the owner remains ultimately liable for any unpaid tax if the agent fails to collect or remit it and the state cannot recover from the agent. 4Florida Administrative Code. Fla Admin Code Ann R 12A-1.061 – Rentals, Leases, and Licenses to Use Transient Accommodations Both parties keep a signed copy until the statute of limitations for assessment expires.
For every owner you plan to register, pull together:
- The owner’s tax identification number: Social Security Number, Federal Employer Identification Number, or Individual Taxpayer Identification Number.
- The street address of the rental property, including city, county, and ZIP code.
- The owner’s own mailing address, where the Department will send the owner’s copy of the certificate.
- The effective date of the management agreement.
- The owner’s entity type: sole proprietor, partnership, corporation, LLC, business trust, non-business trust, or estate.
- Any existing sales and use tax certificate number already issued for the property.
Walking Through the Form
The DR-1C splits into an agent section at the top and a property section at the bottom that you repeat for each owner. 1Florida Department of Revenue. Application for Collective Registration of Living or Sleeping Accommodations
Agent Information
Enter the legal name of the agent, representative, or management company. Add your sales and use tax certificate number for the county covered by this application, and name the county. Fill in the company’s mailing address along with a contact person’s name and phone number. Sign and date the top of the form.
Property and Owner Blocks
Complete one block per owner. Each block takes the owner’s full legal name, tax identification number, and the start date of your management agreement. Check the box that matches the owner’s entity type. Enter the property’s street address, county, and ZIP, then the owner’s separate mailing address and phone number. If the property already has a certificate, enter that number. For timeshare units, check the timeshare box and list only the unit number or timeshare designation in place of an owner name.
If you are registering more owners than the preprinted blocks allow, attach a schedule with the same fields in the same order. At the bottom, the agent signs again under penalty of perjury, printing name, title, and date.
Where to Send It
You have two submission options, and neither carries a filing fee. 1Florida Department of Revenue. Application for Collective Registration of Living or Sleeping Accommodations
- By mail: Account Management, MS 1-5730, Florida Department of Revenue, 5050 W Tennessee St, Tallahassee, FL 32399-0160.
- By email: doc_mgr@floridarevenue.com with the completed form and any attachments.
Once the application is processed, the Department issues a Certificate of Registration (Form DR-11) for each property owner and mails all of the certificates to you. A separate letter goes directly to each owner confirming the certificate number and identifying you as the agent or management company.
If you later stop managing a property that was registered through the DR-1C, notify the Department of Revenue so it can update or cancel that property’s registration. 4Florida Administrative Code. Fla Admin Code Ann R 12A-1.061 – Rentals, Leases, and Licenses to Use Transient Accommodations
What the Collective Registration Does Not Do
Collective registration is an administrative convenience. It does not transfer legal responsibility for the tax from the owner to you. Under Florida Administrative Code Rule 12A-1.061, if the agent fails to collect or remit the tax and the Department cannot recover it from the agent, the property owner remains liable, and the state can issue a warrant that becomes a lien against the rental property until the debt is satisfied. 4Florida Administrative Code. Fla Admin Code Ann R 12A-1.061 – Rentals, Leases, and Licenses to Use Transient Accommodations The written agreement should spell this out, and both sides should keep a signed copy where they can find it. The Department can request the agreement at any time.