Section 8, Chapter 2013-44, L.O.F., provides beginning November 1, 2013, the clerks of the court are required to remit to the Department by the 10th of each month that portion of the filing fees collected in the previous month that is in excess of ...

 

DEPARTMENT OF REVENUE

RULE NO.:RULE TITLE:

12-28.008Due Date; General Provisions

PURPOSE AND EFFECT: Section 8, Chapter 2013-44, L.O.F., provides beginning November 1, 2013, the clerks of the court are required to remit to the Department by the 10th of each month that portion of the filing fees collected in the previous month that is in excess of one-twelfth of the clerk’s total budget amount. By January 25, 2015, and each January 25th thereafter, clerks are required to remit to the Department the cumulative excess of all court-related fees, service charges, costs, and fines retained by the clerk, and funds received from the Clerks of the Court Trust Fund, that exceed the clerk’s authorized budget amounts. When the Florida Clerks of Court Operations Corporation determines upon investigation that additional funds are due by the clerk to the Department, the clerk and the Department will be notified of the amount due. The clerk is required to remit the amount due by the 10th day of the month following the month of notification.

The purpose of the proposed amendments to Rule 12-28.008, F.A.C. (Due Date; General Provisions), is to include the remittance requirements and due dates, as provided in section 8, Chapter 2013-44, L.O.F., and to remove obsolete provisions regarding late payments. When effective, this rule will provide the statutory due dates for remittances of funds by the clerks of the court to the Department.

SUMMARY: The proposed amendments to Rule 12-28.008, F.A.C. (Due Date; General Provisions), provide the due dates for remittances of all court-related fees, service charges, costs, and fines collected by the clerks of the court to the Department for disbursement, as provided in section 8, Chapter 2013-44, L.O.F.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with activities for providing the clerks of the court updates to requirements to remit funds for distribution and rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 213.06(1), 213.13 FS.

LAW IMPLEMENTED: 28.241(1)(a)1., 28.245, 28.37, 34.041(1)(b), 213.13, 219.07, 316.0083, 322.20(11), 721.8561 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: November 13, 2013, 2:00 p.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida

Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

12-28.008 Due Date; General Provisions.

(1) Transactions to remit funds electronically must be completed so that the amount due is deposited as collected funds to the State Treasurer’s account on or before the remittance due date required by applicable statute or any agency rule.

(a) through (b) No change.

(c) Monthly Remittances.

1. That portion of all court-related Court-related fees, service services charges, court costs, and fines collected by the Clerk in the previous month that is in excess of one-twelfth of the Clerk’s total budget for performance of court-related functions must be remitted on a monthly basis. Additional court-related fees, service charges, court costs, and fines collected by the Clerk that are required to be disbursed to a trust fund or an agency must also be remitted on a monthly basis.

2. When notified by the Florida Clerks of Court Operations Corporation that funds are due to the Department, the funds must be remitted on or before the 10th day of the month following the month in which the Clerk was notified.

3. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the last working day before the 10th day of the month immediately following the month in which the moneys were collected, as provided in Section 28.245, F.S. If the 10th day of the month falls on a Saturday, a Sunday, a legal holiday as defined in Section 683.01, F.S., or on a legal holiday of the jurisdiction in which the Clerk’s financial institution is located, the transaction must be completed on or before 5:00 p.m., Eastern Time, on the preceding business day.

(d) Annual Remittance. The cumulative excess of all court-related fees, service charges, court costs, and fines retained by the Clerk, plus any funds received by the Clerk as provided in subsection 28.36(3), F.S., that exceed the amount necessary to meet the Clerk’s authorized budget amount must be remitted on an annual basis. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the last working day before January 25th of each year, beginning in January 2015. If the 25th day of the month falls on a Saturday, a Sunday, a legal holiday as defined in Section 683.01, F.S., or on a legal holiday of the jurisdiction in which the Clerk’s financial institution is located, the transaction must be completed on or before 5:00 p.m., Eastern Time, on the preceding business day.

(e)(d) Failure to remit the funds as provided in this subsection will constitute late payment. Late payments must be deposited on the next business day following the date that the transmission was completed.

(2) No change.

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.241(1)(a)1., 28.245, 28.37, 34.041(1)(b), 213.13, 219.07, 316.0083, 322.20(11), 721.8561 FS. History–New 8-19-02, Amended 6-1-09, 6-6-11,_________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet L. Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone: [phone]

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: September 24, 2013

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Register on August 2, 2013 (Vol. 39, No. 150, p. 3823), to advise the public of the proposed amendments to Rule 12-28.008, F.A.C. (Due Date; General Provisions), and to provide that, if requested in writing, a rule development workshop would be held on August 22, 2013. No request was received by the Department. No written comments were received by the Department.