Effective: 01/01/2002
JOBS TAX CREDIT (SALES TAX)

FORM DR-15ZC (N. 01/02)
(Florida Enterprise Zone Jobs Credit Certificate of Eligibility for Sales Tax)
(s. 212.096, F.S.)

Business Eligibility:

• Must be located within an Enterprise Zone.
• Must collect and pay sales and use tax.
• Must not be taking E.Z. Jobs Tax Credit against corporate income tax.

Employee Eligibility:

• Must reside and work in an Enterprise Zone.
• A new job must be created before the business earns a tax credit.
• Welfare Transition Program Participants may live anywhere, but must work within a zone.
• Must work an average of at least 36 hours a week (no part-time employees).
• Must be employed for at least three consecutive months.
• New employee cannot be an Owner, Partner, or Stockholder.
• Employees leased from an employee leasing company (Chapter 468) must be continuously leased to an employer for more than 6 months.
• Previous employees must not have been employed by the hiring business in the preceding 12 months.
• Tax credit shall be allowed for up to 24 months per new employee.
• Tax credit amount cannot be more than amount of sales tax owed.
• Number of permanent, full-time employees (Zone residents) Divided by Total number of permanent, full-time employees
• If this percentage is less than 20% the tax credit will be 20% of monthly wages paid to new employee.
• If this percentage is 20% or more the tax credit will be 30% of monthly wages paid to new employee.

• Form must be filed with the DOR within six months of hire date.
• Failure to file on time will result in credit being disallowed.
• EZDA has 10 business days to process and certify the form.
• Form DR-15CS (Sales and Use Tax Return) must be submitted by business by the 20th of the next month (or will be considered late).
• The Department of Revenue will notify the business that the tax credit application has been approved (within 10 working days).

Copies:

• Form DR-15ZC (when approved by EZDA Coordinator) is given to business who will submit original with Form DR-15CS (Sales and Use Tax Return) to the Department of Revenue (see address below).
• EZDA mails a copy to the Department of Revenue (see address below).
• One copy for EZDA files.

Mailing Instructions:

• EZDA mails a copy of Form DR-15ZC to :
  Florida Department of Revenue
  Return Reconciliation
  5050 West Tennessee Street
  Tallahassee, FL 32399-0100

Questions?

• Tax Information Services: 1-850-488-6800

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