At the end of every month, sales and use taxes, along with discretionary surcharges will be prepared for remittance to the state using Tax return form DR-15: http://dor.myflorida.com/Forms_library/current/dr15.pdf Businesses with multiple locations that wish to submit consolidated tax returns can elect to do so using Consolidated Tax Return Form DR-7. Consolidated returns must be filed electronically. Instructions on DR-7 and DR-7N  for Consolidated Sales and Use Tax Filers: http://dor.myflorida.com/Forms_library/current/dr7n.pdf

Tax returns are to be submitted monthly and are considered late if not filed and taxes paid by the 20th of the following month. Failure to make timely payments will result in a 10% penalty or a minimum of $50. Dealers can file and pay electronically by setting up an account on the department’s website.

Further, businesses that paid in excess of $20,000 in taxes during the previous fiscal year ending June 30 are required to file and pay electronically. Businesses that pay in excess of $200,000 during a fiscal year are required to make estimated tax payments starting with the first December tax return. For businesses that file and pay electronically, the state grants a collection allowance of 2.5% for the first $1,200 of tax due, or up to $30.