61-15.002. Definitions

For the purposes of this rule chapter, the terms and phrases used in these rules shall have the meanings prescribed in this section, unless a different meaning is clearly indicated by the context in which the term or phrase is used.

(1) “ACH” or “Automated Clearing House” means a central distribution and settlement point for the electronic clearing of debits and credits between financial institutions rather than the physical movement of paper items.

(2) “ACH credit” means the electronic transfer of funds generated by the taxpayer, cleared through the ACH for deposit to the State Treasury.

(3) “ACH debit” means the electronic transfer of funds from the taxpayer’s account which is generated upon the taxpayer’s instruction and cleared through the ACH for deposit to the State Treasury.

(4) “Addenda record” means that information required by the department in an ACH credit transfer or wire transfer, in approved electronic format.

(5) “Call-in day” means the day on which a taxpayer communicates payment information to the data collection center.

(6) “Call-in period” means the specified time interval in each call-in day during which EFT payment information received by the data collection center is processed for transactions occurring on the next business day. In accordance with established banking practice, payment information must be communicated to the data collection center prior to 3:45 p.m. (Eastern Time), on the call-in day to clear the ACH for deposit in the State Treasury on the next business day.

(7) “Data collection center” means the entity who, on behalf of the department, collects and processes EFT payment information from taxpayers.

(8) “Department” means Florida Department of Business and Professional Regulation.

(9) “Due date” means the date on or before which a taxpayer must, by law, pay a fee or tax to the department.

(10) “Electronic funds transfer” or “EFT” means any transfer of funds initiated through an electronic terminal, telephone instrument, computer or magnetic tape so as to order, instruct, or authorize a financial institution to debit or credit an account using the methods specified in these rules.

(11) “Payment information” means the data which the department requires of a taxpayer making an EFT payment and which must be communicated to the data collection center.

(12) “Payor” means the taxpayer.

(13) “Payor information number” means a confidential code assigned to each taxpayer which uniquely identifies the payor and allows the payor to communicate payment information to the data collection center. The taxpayer will be given a separate payor identification number for each tax type.

(14) “State fiscal year” means July 1 through June 30.

(15) “Taxpayer” means any person required to remit an amount by the electronic transfer of funds. Solely for the purpose of these rules, a “person” includes any individual, firm, partnership, joint adventure, association, corporation, estate, trust, business trust, receiver, syndicate, or other group or combination acting as a unit and also includes any political subdivision, municipality, state agency, bureau, or department and includes the plural as well as the singular number. The term “person” does not include county tax collectors or those political subdivisions, municipalities, state agencies, bureaus, or departments which remit taxes subject to EFT through journal transfer. Solely for the purposes of these rules, a person required to remit a tax acting as a collection agent or dealer for the state shall nonetheless be considered a taxpayer.

(16) “Tax type” means a tax which is subject to EFT, each of which shall be considered a separate category of payment. The tax types for which taxpayers will be required to pay amounts due by EFT are as follows:

(a) Taxes due under Section 210.02, F.S., from cigarette dealers.

(b) Taxes due under Section 210.30, F.S., from distributors of tobacco products.

(c) Taxes and fees due under Sections 550.0951 and 550.09511, F.S., from pari-mutuel permitholders.

(d) Taxes due under Section 563.05, F.S., from manufacturers, distributors and vendors of malt beverages.

(e) Taxes due under Section 564.06, F.S., from manufacturers and distributors of wine and beverages.

(f) Taxes due under Section 565.12, F.S., from manufacturers and distributors of liquor and beverages.

(17) “Trace number” means the verification code provided by the data collection center upon receipt of all payment information from the payor which uniquely identifies the completed communication of payment information.

(18) “Treasury” or “state treasury” means the Treasury of the State of Florida.

(19) “Wire transfer” or “FED Wire” means an instantaneous electronic funds transfer generated by the taxpayer to the state treasury.

Rulemaking Authority 20.05, 210.10, 210.021(3), 210.75(2), 550.0251, 561.08, 561.11 FS. Law Implemented 210.021, 210.31, 550.0251(8), 550.0951, 561.111 FS. History–New 8-29-91, Formerly 7-8.002.