prepaid wireless e911 fee >>

Prepaid Wireless E911 Fee

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May 2015

1

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS

Form E911-PPW – Back

Form E911-PPW – Front

Example 1 – One county

Example 2 – Two counties

Example 3 – Multiple counties

After completing this course, you will be able to:

• Understand the purpose of the fee.

• State the amount of the fee.

• Determine the registration requirements.

• Determine the filing requirements for the fee.

• Determine the due date for the return.

• Determine the county in which a sales transaction occurs for reporting purposes.

Objectives


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May 2015

2

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






Effective January 1, 2015, retail sellers of prepaid wireless services must begin collecting 40¢ for the E911 fee on the sale of each prepaid wireless service that allows a caller to connect to and interact with the Enhanced 911 (E911) System.

These “prepaid wireless services” are wireless services that are paid for in advance and sold in predetermined units or dollars that must expire on a predetermined schedule or decrease on a predetermined basis.

This includes: • calling cards • plans • replenishments or• devices sold with prepaid wireless service

Overview


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May 2015

3

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






Overview

If a prepaid wireless device is sold with a prepaid wireless service of 10 minutes or less, or for $5 or less, the seller may elect not to apply the prepaid wireless E911 fee to the transaction.

The fee is to be separately stated on an invoice, receipt, or similar document provided to the consumer or otherwise disclosed to the consumer, and is to be collected by the seller from the consumer.

The prepaid wireless E911 fee is not subject to sales tax.

If a consumer makes a purchase of multiple prepaid wireless services in a single transaction, each individual prepaid wireless service is considered a separate retail transaction for the purposes of calculating the E911 fee.

XXXXXX1234 Main Street

Yourtown, FL XXXXXXXX-XXX-XXXX

January 10, 2015 1:17 PM

PHONE CARD 60MIN 19.99 xxxxxxxxxxxxxxxxxPHONE CARD 120MIN 29.99 xxxxxxxxxxxxxxxxxLIGHT BULBS 3.39 xxxxxxxxxxxxxxxxx

SUBTOTAL 53.37SALES TAX @7.5% 4.00E911 FEE .80

TOTAL 58.17

(2 X 40¢)


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May 2015

4

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






All sellers of prepaid wireless service must register each business location with the Department to collect, report and pay the E911 fee.

• Sellers must register to collect and pay the E911 fee, along with any other tax obligations, using the Florida Business Tax Application (Form DR-1).

Registration

http://dor.myflorida.com/dor/forms/current/dr1.pdf




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May 2015

5

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






Filing Requirements

Registered sellers must file the new Florida Prepaid Wireless E911 Fee Return (Form E911-PPW) to report and pay the fees collected beginning with the March collections due on April 1, 2015.

The easiest way to report and pay the prepaid wireless E911 fees is to use the Department’s convenient, free, and secure website at http://dor.myflorida.com/dor/eservices/filepay.html.

Sellers may file returns using the same filing frequency as their sales and use tax returns. In addition, sellers who anticipate their fee collections to be less than $50 per month may elect to report fees quarterly.

The Florida Prepaid Wireless E911 Fee Return and payments are due on the 1st and late after the 20th day of the month following each reporting period. Returns and fees filed and paid electronically must be submitted before 5:00 p.m., ET, on the business day immediately preceding the 20th.

http://dor.myflorida.com/dor/eservices/filepay.html


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May 2015

6

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






Sellers will be required to report the prepaid wireless E911 fees by the county in which the sales transaction occurs. The Department’s Address/Jurisdiction database located at https://pointmatch.state.fl.us can be used to determine in which county a Florida address is located.

If the county in which the transaction occurs cannot be determined, the fee is to be reported as nonspecific.

Determining where the sale occurred

If a Retail Transaction forPrepaid Wireless Service The Transaction

Takes place in person by a consumer at a retail location in Florida Occurs in the county of the retail location

Does not take place at a retail location in Florida and items are shipped to the consumer

Occurs in the county of the consumer’s shipping address

Does not take place at a retail location in Florida and no items are shipped to the consumer

Occurs in the county of the consumer’s address or the location associated with the consumer’s mobile telephone number

https://pointmatch.state.fl.us/


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May 2015

7

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






If reporting fees in eight (8) or more Florida counties, use a Schedule of Florida Prepaid Wireless E911 Fee by County (Form E911-PPWS)

Form E911-PPWS

Enter the amount collected for each county in which prepaid wireless service

transactions occurred during the reporting period.


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May 2015

8

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






A list of all the Florida counties and their corresponding county codes is provided with paper returns or coupon books and is available on our website under the E911 forms section.

Sellers of prepaid wireless services are required to report the prepaid wireless E911 fees by the county in which the transaction occurs.

If any sales of prepaid wireless service occurs in a county other than the county in which the seller is located, complete the back of the return to report the fees collected in each county.

Form E911-PPW - Back

Enter the county name, county code, and the amount collected for each

county in which prepaid wireless service transactions occurred during the

reporting period.


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May 2015

9

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS






Form E911-PPW - FrontEnter the total number of prepaid wireless services sold at retail and

subject to the prepaid wireless E911 fee during the reporting period.

Fees Collected from Line 1 or E911-PPWS Schedule

Adjustments – Allowable deductions include prepaid wireless E911 fees refunded to customers for credits or

refunds

Total Collected(after Adjustments)

Collection AllowanceIf filed and paid timely,

seller is entitled to receive a 5% collection allowance

Amount Due Line 4 - Line 5)

DOR Credit MemoEnter the amount of any

E911 credit memo(s) issued by the Department


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May 2015

10

AAA, Inc. located in Santa Rosa county sold 125 prepaid wireless services to customers located in the same county.

Example 1 – Sales in 1 county

Enter the:

1. county name, Santa Rosa2. county code, and 673. the amount collected 125 X 40₵ = $50

for each county in which prepaid wireless service transactions occurred during the reporting period

Santa Rosa 6 7 5 0 0 0

5 0 0 0

5 0 0 0

Enter the total number of prepaid wireless services sold at retail and subject to the prepaid wireless E911 fee during the reporting period

125

Fees Collected from Line 1 or E911-PPWS Schedule $50.00

Total Collected (after Adjustments)$50.00

Collection Allowance - If filed and paid timely, seller is entitled to receive a 5% collection allowance. $50 X .05 = $2.50

Amount Due $47.50

5 0 0 02 5 0

1 2 5

4 7 5 0

4 7 5 0

Santa Rosa 6 7

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS





Example 3 – Multiple countiesAAA, Inc.303 Berryhill StreetMunson, FL 32570


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May 2015

11

ABC, Inc. is located in Broward county. ABC, Inc. sold 228 prepaid wireless services at their store in Broward county and 180 online to customers located in Palm Beach county.

Example 2 – Sales in 2 counties

Enter the: 1. county names, Broward / Palm Beach2. county code, and 16 / 603. the amount collected 228 X 40₵ = $91.20 180 X 40₵ = $72.00 $163.20

for each county in which prepaid wireless service transactions occurred during the period

Santa Rosa 6 7 9 1 2 0

6 3 2 0

6 3 2 0

Enter the total number of prepaid wireless services sold at retail and subject to the prepaid wireless E911 fee during the reporting period

228 + 180 = 408

Fees Collected from Line 1 or E911-PPWS Schedule $163.20

Total Collected (after Adjustments)$163.20

Collection Allowance - If filed and paid timely, seller is entitled to receive a 5% collection allowance. $163.20 X .05 = $8.16

Amount Due $155.04

6 3 2 08 1 6

4 0 8

5 5 0 4

Broward 1 6

7 2 0 0Palm Beach 6 0

1

1

1

1

5 5 0 41

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS





Example 3 – Multiple countiesABC, Inc.999 N Federal Hwy Pompano Beach, FL 33060


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May 2015

12

XYZ, Inc. is located in Florida and sells and ships prepaid cards to its customers throughout Florida.

Example 3 – Sales in multiple counties

XYZ, Inc.xxxx Main Street City, St xxxxx-xxxx

xx xxxxxxxxxxx xxxxxxxxxxx

x

03 31 15

2 2 4 0

1 7 6 01 1 2 0

2 1 2 0

2 7 2 02 0 8 0

4 4 8 0

3 4 8 0

2 6 0 0

1 5 6 0

4 8 0

4 6 4 02

6 1 62 4 6 4 0

2 4 6 4 01 2 3 2

2 3 4 0 8

2 3 4 0 8

Course Objectives

Overview - page 1

Overview - page 2

Registration

Filing Requirements

Where Sale Occurred

Form E911-PPWS





Example 3 – Multiple countiesXYZ, Inc.xxxx Main Street City, St xxxxx-xxxx

prepaid wireless e911 fee >>

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