Florida restaurant owner preparing a voluntary disclosure to the Department of Revenue before an audit.

Florida Voluntary Disclosure Program: A Restaurant Owner’s Pre-Audit Option

Florida’s Voluntary Disclosure Program lets a restaurant that owes back sales tax come forward before the Department makes contact, in exchange for waived penalties and a look-back generally limited to three years. Under section 213.21, Florida Statutes, once you pay the tax and interest, penalties are waived, except where tax was collected but not remitted,

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