34-8.005. Disclosure of Sources and Amounts of Income

The Commission shall prescribe as part of the CE Form 6 – Full and Public Disclosure of Financial Interests provisions for the disclosure of sources and amounts of income and for the disclosure of secondary sources of income as required by Article II, Section 8 of the Florida Constitution.

(1) The filing for disclosure of income sources shall provide for the disclosure of the name and address of each source of income which exceeds $1,000.00 received by the officer or candidate or by any person for the officer’s or candidate’s benefit and use during the previous tax year. The filing also shall provide for disclosure of the amount of income received from each source and shall provide for the officer’s or candidate’s written declaration, as provided for under Section 92.525(2), F.S., and electronic signature verifying the information contained in the completed filing.

(2) For the purpose of reporting income on a CE Form 6 – Full and Public Disclosure of Financial Interests, the filer may submit a federal income tax return, provided he or she includes all attachments and schedules associated with the federal income tax return.

(3) A “secondary source of income” shall mean any one customer, client or other source of income which provides in excess of 10% of the total income of a business entity, as shown on that business entity’s most recently filed income tax return, during the previous tax year in which a person subject to full and public disclosure of financial interests own in excess of five percent (5%) of the business entity’s total assets or capital stock and from which such person derived in excess of $1,000.00 income during the previous tax year.

(4) The filing for disclosure of secondary sources of income shall provide for the officer’s or candidate’s written declaration, as provided for under Section 92.525(2), F.S., and electronic signature verifying the information contained in the completed filing.

(5) If disclosure of identifying information regarding a source of income or secondary source of income will violate confidentiality or privilege pursuant to law or rules governing attorneys, a filer, who is also an attorney, may indicate he or she has a legal client meeting the disclosure criteria without providing further information about the client.  The filer in such circumstances may write "Legal Client" in the disclosure fields without providing any further information.

Rulemaking Authority Art. II, Section 8, Fla. Const., 112.3144, 112.3147, 112.322(9) FS. Law Implemented Art. II, Section 8, Fla. Const. History–New 4-7-77, Formerly 34-8.05, Amended 1-1-22, 1-1-24, 4-11-24.