Section 12B-6.0021 - Registration(1) Prior to engaging in the business of selling, transporting, delivering, or importing utility services, every person, distribution company, or other entity upon which the gross receipts tax is imposed is required to register with the Department.(2) Registration with the Department for gross receipts tax purposes is available by using one of the following methods: (a) Registering through the Department's "e-Services" system located on the Department's Internet site at www.myflorida.com/dor;. or(b) Filing a Florida Business Tax Application (Form DR-1, incorporated by reference in Rule RSA 12A-1.097, F.A.C.), with the Department as indicated on the form.Rulemaking Authority RSA 203.01(1)(f), RSA 213.06(1) FS. Law Implemented RSA 203.01 FS.New 6-5-85, Formerly 12B-6.021, Amended 5-4-03, 9-18-08.