You run your Brevard County business, and by the 20th of each month, you’re staring down the DR-15 form wondering if you’re calculating your sales tax correctly. The pressure is real: miss the deadline, file the wrong amount, or forget a critical exemption, and you’re facing late fees and interest that eat into your margins. Most small-business owners in Brevard County get stuck on the same questions—what exactly gets taxed, what’s the combined rate, and how do you actually file it without second-guessing yourself? This guide walks you through the DR-15 filing process specific to Brevard County, breaks down the rate structure, and shows you the mistakes that trip up businesses like yours so you can file with confidence.
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Does this apply to your business in Florida?
If you operate in Brevard County and sell tangible personal property or services subject to Florida sales tax, the DR-15 is your filing requirement. The Florida Department of Revenue requires you to report and remit sales tax based on your business type and the taxability rules that apply. Under Florida law, tangible personal property is taxable unless specifically exempt, while most services are not taxable unless listed in Florida Statute 212.
How the rate works
Florida sales tax has two components: a state rate of 6%, plus a county surtax that varies depending on where you’re located. Brevard County adds its own surtax on top of that state rate. The combined rate is the sum of the 6% state rate plus Brevard County’s surtax—but that combined percentage changes based on the specific jurisdiction within the county and the type of transaction. Instead of guessing, check the Florida Department of Revenue website or use their rate calculator to confirm the exact combined rate for your business location and transaction type. Rates are updated regularly, and an outdated number can throw off your entire monthly filing.
The surtax funds county services—roads, schools, emergency services—and it’s part of what you’re remitting each month. Understanding that there are two separate components helps you spot errors: if your combined rate doesn’t match what the Department of Revenue publishes for your area, it’s time to recalculate.
How to file step by step
Most Brevard County businesses file the DR-15 electronically through the Florida Department of Revenue’s online portal. Start by logging into your account on the Department’s website—if you don’t have one, you’ll need to register your business first. The portal walks you through the filing in stages: you’ll enter your gross sales, then apply exemptions (if any apply to you), calculate the taxable sales, multiply by your combined rate, and report the tax owed.
The key is accuracy at each step. You’re not just entering a single number; you’re reporting your sales by category, claiming exemptions correctly, and letting the system calculate your tax liability. If you’re unsure whether a particular sale is taxable or exempt, this is where keeping good transaction records helps—you can refer back to what was sold, to whom, and under what circumstance.
The filing deadline is the 20th of the following month. So sales made in January are reported on the DR-15 filed by February 20th. Missing that deadline triggers late-filing penalties, so mark your calendar and set a reminder well before the 20th. Many business owners file several days early to avoid the rush and catch errors before submission.
If you’re not filing electronically, paper forms are available, but electronic filing is faster and reduces the chance of data-entry mistakes. The role of the Florida Department of Revenue and the filing process is walked through step by step in our sales tax basics course, which covers the mechanics of accessing the portal and submitting your return.
Common mistakes
Forgetting county surtax components. Some Brevard County business owners calculate tax using the 6% state rate alone and skip the surtax. Your combined rate includes both; leaving out the surtax means you’re remitting less than required. Double-check your rate against the Department of Revenue’s current table for your specific location, and if you’re unsure, contact them or a CPA to confirm.
Misclassifying sales as exempt when they’re not. A contractor who cleans commercial spaces might assume cleaning services are tax-exempt. They’re not—most services in Florida are taxable unless they meet a specific exemption listed in the statute. Claiming an exemption you don’t qualify for looks like underreporting and invites corrections and interest.
Mixing up which sales go on which line. The DR-15 asks you to report sales by type—sometimes categorized by whether they’re subject to tax or exempt. Putting taxable sales on the exempt line or vice versa throws off your whole return. Take time to read the form instructions for your business type, and if your sales don’t fit neatly into one category, ask the Department of Revenue or your CPA for guidance before filing.
Filing late or missing a month. Late filing penalties and interest compound fast. If you can’t file by the 20th, contact the Department of Revenue—some circumstances allow for extensions, but you have to request them before the deadline passes, not after. Skipping a month entirely because you had low sales or were busy only makes the next filing harder and more expensive.
Frequently Asked Questions
What is the current DR-15 rate for Brevard County?
The combined rate is 6% state sales tax plus Brevard County’s surtax. Because the surtax and specific combined rates can change, always verify the current rate on the Florida Department of Revenue website or use their rate calculator before filing. Rates are jurisdiction-specific within the county, so confirm for your exact business location.
Can I file the DR-15 on paper, or do I have to file electronically?
Electronic filing through the Department of Revenue portal is the standard and reduces errors. Paper forms are available if you contact the Department, but most businesses and CPAs strongly recommend electronic filing because it’s faster, the system catches some errors automatically, and you get immediate confirmation of submission.
What happens if I file the DR-15 late?
Late filing triggers penalties and interest that accrue daily. The longer you wait, the more you owe beyond the tax itself. If you’re going to miss the 20th deadline, contact the Department of Revenue immediately—some extensions are possible if requested before the deadline, but filing late without requesting one in advance means paying penalties in full.
Do I have to file if my sales were zero for the month?
Yes, you still file. Even a zero-sales return must be submitted by the 20th to stay current. Failing to file—even when you sold nothing—is treated as a missed filing, and penalties still apply. Filing a zero return takes minutes and keeps you compliant.
How do I know if my service is taxable under Florida law?
Services are generally not taxable in Florida unless they’re specifically listed in Florida Statute 212. Common taxable services include labor on tangible property (like repairs), certain information services, and accommodations. If you’re unsure whether your service is taxable, our Florida sales tax guide covers taxability rules by business type, and you can also contact the Department of Revenue directly for a ruling on your specific service.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time—always confirm current requirements with the Florida Department of Revenue or your advisor.
This article is for general educational purposes and isn’t a substitute for advice from a licensed CPA or tax attorney. Rules vary by jurisdiction and change over time — always confirm current requirements with the Florida Department of Revenue or your advisor.
If you are comparing this against your Florida sales tax obligations, the complete Florida sales tax guide is the best next stop.