The purpose of the proposed amendments to Rule Chapter 12-28, F.A.C., is to expand the chapter to include provisions for the remittance of traffic infraction detector penalties collected by municipalities or counties to the Department for ...

DEPARTMENT OF REVENUE

Rule No. : RULE TITLE :
12-28.001: Scope
12-28.002: Definitions
12-28.003: Enrollment Procedures
12-28.004: Transmitting Funds and Return/Remittance Detail to the Department
12-28.008: Due Date; General Provisions
12-28.009: Distribution of Funds Received by the Department
PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule Chapter 12-28, F.A.C., is to expand the chapter to include provisions for the remittance of traffic infraction detector penalties collected by municipalities or counties to the Department for disbursement to designated state funds, as provided in Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F. In addition, the rule chapter is being updated to reflect the following law changes regarding the remittance/reporting of court-related fees by Clerks of the Court to the Department for distribution to designated state funds:
• Section 12, Chapter 2010-162, L.O.F., amends Section 28.245, F.S., to require Clerks of the Court to remit court-related charges to the Department by the 10th day of the month following the month of collection;
• Section 5, Chapter 2010-163, L.O.F., amends Section 322.20(11)(a), F.S., to require that the fees collected by the Clerk of the Court for providing transcripts or other documents or for assisting in search for an individual’s driver history record be remitted to the Department within five working days, unless a shorter time is required by law;
• Section 13, Chapter 2010-134, L.O.F., imposes an administrative fee for trustee deeds recorded, as provided in Sections 721.855 and 721.856, F.S., required to be collected by the Clerk of the Court and remitted to the Department weekly in the same manner as the documentary stamp tax collected by the Clerk of the Court; and
• Sections 4, 5, and 19, Chapter 2009-204, L.O.F., repealed Section 28.37(4), F.S., removing provisions for the remittance of the amount of funds in excess of the approved budget amount established in Section 28.36, F.S., to the Department, and transfer the Department of Revenue Clerk of Court Trust Fund to the Justice Administrative Commission.
When in effect, this rule chapter will include updated provisions for the electronic remittance and reporting of funds from all court-related charges collected by Clerks of the Court, and it will include provisions for the remittance of traffic infraction detector penalties imposed and collected by municipalities and counties for distribution to designated state funds by the Department.
SUMMARY: The proposed amendments to Rule 12-28.001, F.A.C. (Scope), provide that provisions for the remittance of traffic infraction detector penalties collected by municipalities or counties to the Department for disbursement to designated state funds, as provided in Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F., will be included in the rule chapter.
The proposed amendments to Rule 12-28.002, F.A.C. (Definitions), include remittances by local governments of the traffic infraction detector penalties imposed under Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F., in the definitions of terms used in the rule chapter.
The proposed amendments to Rule 12-28.003, F.A.C. (Enrollment Procedures), expand the rule to provide how municipalities or counties are to enroll, or update their enrollment, with the Department’s e-Services Program for the remittance of traffic infraction detector penalties to the Department for disbursement to designated state funds, as provided in Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F.
The proposed amendments to Rule 12-28.004, F.A.C. (Transmitting Funds and Return/Remittance Detail to the Department): (1) update information regarding the transmitting of funds and the remittance detailed information for the Clerk of the Court Revenue Remittance System; and (2) include provisions for the Traffic Infraction Detector (Red Light Camera) Remittance System to be used by municipalities for remittance of such penalties to the Department for disbursement to designated state funds, as provided in Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F.
The proposed amendments to Rule 12-28.008, F.A.C. (Due Date; General Provisions), update the rule to: (1) include provisions for the remittance of traffic infraction detector penalties by municipalities or counties to the Department for disbursement to designated state funds, as provided in Section 316.0083, F.S., created by Section 5, Chapter 2010-80, L.O.F.; and (2) reflect the following law changes regarding the remittance/reporting of court-related fees by Clerks of the Court to the Department for distribution to designated state funds:
• Section 12, Chapter 2010-162, L.O.F., amends Section 28.245, F.S., to require Clerks of the Court to remit court-related charges to the Department by the 10th day of the month following the month of collection;
• Section 5, Chapter 2010-163, L.O.F., amends Section 322.20(11)(a), F.S., to require that the fees collected by the Clerk of the Court for providing transcripts or other documents or for assisting in search for an individual’s driver history record be remitted to the Department within five working days, unless a shorter time is required by law;
• Section 13, Chapter 2010-134, L.O.F., imposes an administrative fee for trustee deeds recorded as provided in Sections 721.855 and 721.856, F.S., required to be collected by the Clerk of the Court and remitted to the Department weekly in the same manner as the documentary stamp tax collected by the Clerk of the Court; and
• Sections 4, 5, and 19, Chapter 2009-204, L.O.F., repealed Section 28.37(4), F.S., removing provisions for the remittance of the amount of funds in excess of the approved budget amount established in Section 28.36, F.S., to the Department, and transfer the Department of Revenue Clerk of Court Trust Fund to the Justice Administrative Commission.
• Sections 4, 5, and 19, Chapter 2009-204, L.O.F., repealed Section 28.37(4), F.S., removing provisions for the remittance of the amount of funds in excess of the approved budget amount established in Section 28.36, F.S., to the Department, and transfer the Department of Revenue Clerk of Court Trust Fund to the Justice Administrative Commission. The proposed amendments to Rule 12-28.009, F.A.C. (Distribution of Funds Received by the Department), remove these obsolete provisions from the rule.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: The agency has determined that this rule will not have an adverse impact on small business. A Statement of Estimated Regulatory Cost has not been prepared by the agency.
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: 28.245, 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: April 11, 2011, 10:30 a.m.
PLACE: 2450 Shumard Oak Boulevard, Building One, Room 2503, 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:

CHAPTER 12-28, FLORIDA ADMINISTRATIVE CODE

CLERKS OF THE COURT REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES

12-28.001 Scope.

(1) Remittances by Clerks of the Court. This rule chapter sets forth the rules to be used in the administration of Section 213.13, F.S., which provides for the electronic remittance of all funds collected by the Clerks of the Court (“Clerk”) on behalf of the state or on behalf of the Court for distribution to the state and the electronic transmission of return/remittance detail for such remittance to the Department of Revenue for further disbursement to the various trust funds and agencies as designated in the applicable statutes.

(2) Remittances by Municipalities and Counties. This rule chapter also sets forth the rules to be used in the administration of Section 316.0083, F.S., which provides for the electronic remittance of the traffic infraction detector penalties collected by municipalities or counties (“Local Government”) and the electronic transmission of return/remittance detail to the Department of Revenue for disbursement to the designated funds.

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 213.13, 213.131, 219.07, 316.0083, 322.20(11), 721.8561 FS. History–New 8-19-02, Amended 6-1-09,________.

 

12-28.002 Definitions.

For the purposes of this rule chapter, the following terms and phrases when used in this rule chapter shall have the meanings ascribed to them in this rule, except where the context clearly indicates a different meaning:

(1) “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 debit” means the electronic transfer of funds that from a Clerk’s account, which is generated upon the Clerk’s instruction of the Clerk or Local Government and cleared through the Automated Clearing House for deposit to the State Treasury.

(3) “Department” means the Florida Department of Revenue.

(4) “Electronic funds transfer” means an electronic transfer of funds.

(5) “Payment information” means the data that a Clerk must be submitted to the Department submit when making an electronic remittance and that must be communicated to the Department. Payment information includes the:

(a) Payor information, which consists of the:

1. Bank account number; and

2. Financial routing and transit number as issued by the American Banking Association.;

(b) Contact person information, which consists of:

1. Name;

2. Business telephone number and fax number; and

3. Business e-mail address; and

4.3. Business mailing address.

(c) Name of person authorized to sign the electronic remittance.

(6) “Return/remittance detail” means that information required by statute or rules adopted by agencies that administer the programs for which the funds are collected. This information must, at a minimum, contain detailed data regarding the specific taxes, fees, fines, penalties, reimbursements, court costs, and other court-related funds that constitute the funds being electronically remitted.

(7) “Session” means the period of time from the point the Clerk logs onto the Internet Clerk of Court Revenue Remittance System up to the point the Clerk exits the system, or the period of time from the point the Local Government logs onto the Traffic Infraction Detector (Red Light Camera) Remittance System up to the point the Local Government exits the system. A session can be concluded by:

(a) The Clerk through completion of an electronic remittance of funds and transmission of detail and receipt of a confirmation number, which is defined as a “transaction”; or

(b) The Clerk through a “save and exit” feature (to return later for completion); or

(c) The system because of inactivity or a connectivity failure.

(8) “Working day” means any calendar day other than a Saturday, Sunday, or federal or state legal holiday or legal holiday of the jurisdiction in which the Clerk’s or Local Government’s financial institution is located.

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07, 316.0083, 721.8561 FS. History–New 8-19-02, Amended 6-1-09,________.

 

12-28.003 Enrollment Procedures.

(1)(a) Each Clerk and each Local Government or authorized designee who is required to electronically remit funds collected and to electronically transmit return/remittance detail and to electronically submit payment information for such funds as provided in detail pursuant to Section 213.13, F.S., or Section 316.0083, F.S., must enroll with the Department for e-Services by:

1. Accessing accessing and completing enrollment on the Department’s website Internet site at myflorida.com/dor/eservices/enroll.html; or

2. If unable to enroll using the Department’s website, completing an Enrollment and Authorization for e-Services Program (Form DR-600, incorporated by reference in Rule 12-24.011, F.A.C.).

(b) Information regarding enrollment with the Department for e-Services may be obtained at myflorida.com/dor/eservices/enroll.html or by calling the Department toll-free at 1(800)352-3671. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331 or [phone].

(c)(b) Copies of Form DR-600 the form may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s website Internet site at myflorida.com/dor/forms; or, 2) calling the Department at 1(800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32399-0112 32304. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331 or [phone].

(2) Upon receipt of enrollment information Within 30 consecutive calendar days of receiving the completed enrollment, the Department will assign confidential user information directly to the Clerk or Local Government enrolling and issue the Clerk an acknowledgement letter that includes the confidential user information and instructions the following:

(a) The Clerk’s business partner or user identification number.

(b) The Clerk’s password.

(c) Instructions for signing onto the Department’s Internet Clerk of Court Revenue Remittance System or onto the Department’s Traffic Infraction Detector (Red Light Camera) Remittance System.

(d) The telephone number of the Department’s e-Services Unit, which will assist the Clerks in complying with the requirements of this program and Section 213.13, F.S.

(3)(a) If for any reason a Clerk or his or her authorized designee is replaced or is unable to perform the activities required by Section 213.13, F.S., the successor must notify the Department within 30 consecutive calendar days of taking office or being hired by accessing and completing a change request on the Department’s Internet site, or completing and submitting a new Form DR-600. If for any reason the contact person or person authorized to sign the electronic remittance designated by the Local Government is replaced, the Local Government must notify the Department within 30 consecutive calendar days.

(b) Clerks and Local Governments may notify the Department of updates to the e-Services profile by accessing and completing an update on the Department’s website at myflorida.com/dor/e-services/enroll.html, or by completing a new Form DR-600 and submitting it to the Department.

(c)(b) All However, all regularly-scheduled fund remittances must continue without interruption during any transition period.

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07, 316.0083, 721.8561 FS. History–New 8-19-02, Amended 6-1-09,________.

 

12-28.004 Transmitting Funds and Return/Remittance Detail to the Department.

(1) Means of Funds and Detail Transmission – A Clerks are required to use, as their means of funds and detail transmission, a personal computer capable of accessing the Internet using a version of the Microsoft Internet Explorer browser that utilizes 128-bit secure socket layer (SSL) encryption is required. Versions at or above 6.0 are strongly recommended.

(2) Procedures for Funds and Detail Transmission.

(a) After successful enrollment, the Clerk or his or her designee will access the Internet Clerk of Court Revenue Remittance System, or the Local Government will access the Traffic Infraction Detector (Red Light Camera) Remittance System, using the confidential user information provided by the Department his or her Business Partner Number/User ID and Password. This action initiates a session, as defined in Rule 12-28.002, F.A.C.

(b) During the session, the Clerk or his or her designee will be required to provide the following information will be required:

1. Reporting period;

2. Return/remittance detail;

3. Payment information, as defined in Rule 12-28.002, F.A.C.

(c) The funds and detail transmission is not completed during any session until a confirmation number is issued. This number provides a means of verifying the transaction and serves as the Clerk’s receipt.

(3) Method for Funds Remittance. The Department uses the ACH debit transfer prescribed method for funds remittance by the Clerks and by Local Governments to the Department is the ACH-Debit method of electronic funds transfer. The Department will bear the costs of processing the funds remittance by the ACH debit transfer ACH-Debit method.

(4) Transmission Problems, Remittance Errors, and Failed Payments.

(a) Reporting Transmission Problems – For Should the Clerk experience problems experienced with transmitting the return/remittance detail, the Clerk is required to contact the Department’s e-Services Unit as soon as possible:

1. By telephone at [phone] [phone], or;

2. By fax at [phone]; or

3.2. By e-mail at [e-mail].

(b) Correcting Remittance Errors.

1. If, before 4:00 p.m., Eastern Time E.T., on the day of submission, a Clerk discovers that an error has been made in the return/remittance detail is discovered, the Clerk must contact the Department’s e-Services Unit at [phone] [phone] for assistance.

2. If, after 4:00 p.m., Eastern Time E.T., on the day of submission, or on any subsequent day thereafter, a Clerk discovers an error has been made in the return/remittance detail is discovered, the Clerk must contact the Department’s Revenue Accounting by e-mail at [e-mail] or by telephone Refunds and Distribution Process at [phone] [phone] to report the error.

(c) Replacing failed payments – When If a Clerk discovers that an electronic payment has failed or will be returned by the his or her financial institution, the Clerk must immediately resubmit only the payment must be resubmitted using the “Returned Item Repayment” option page of the remittance system Internet Clerk of Court Revenue Remittance System. Additional Should the Clerk require additional assistance may be obtained by calling, the Clerk may contact the Department’s Returned Items Unit at [phone].

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07, 316.0083, 322.20(11), 721.8561 FS. History–New 8-19-02, Amended 6-1-09, ________.

 

12-28.008 Due Date; General Provisions.

(1) Transactions The Clerks who are required to remit funds electronically must be completed complete the transaction 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) 5-Day Remittances. Fees imposed under Section 322.20(11)(a), F.S., for providing individual driver history transcripts or other documents, or for assisting in search for an individual’s driver history record must be remitted no later than five working days after receipt of the fee, unless a shorter period is required by law. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the fifth working day following the receipt of the fee.

(b)(a) Weekly Remittances. Documentary stamp tax, and nonrecurring intangible personal property tax, administrative fees for trustee deeds recorded as provided in Sections 721.855 and 721.856, F.S., collected by the Clerk, and traffic infraction detector penalties imposed under Section 316.0083, F.S., collected by the Local Government remittances must be remitted on a weekly basis. The Clerk must complete the transaction before 5:00 p.m., Eastern Time E.T., on the sixth working day following the close of the week in which the funds were received, as provided in Section 219.07, F.S.

(c)(b) Monthly Remittances. Court-related fees, services charges, court costs, and fines must be remitted on a monthly basis. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the last working day before the 10th 20th 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. Failure to do so will constitute late payment.

(c) Annual Remittance. The cumulative excess of all fees, service charges, court costs, and fines retained by the Clerk over the amount needed to meet the approved budget amount established under Section 28.36, F.S., 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 December 31, each year, as provided in Section 28.37(4), F.S.

(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) To assist the Clerks in complying with all statutory requirements for timely remittance of funds due, the Department will annually develop a calendar of remittance dates for use by Clerks and Local Governments by which the initiation of a transaction must be completed before 5:00 p.m., Eastern Time. The annual calendar of remittance dates (Florida e-Services Program County Officers’ Calendar of Remittance Dates, Form DR-659C) is posted on the Department’s website at myflorida.com/dor/e-services and may also be obtained by calling the Department toll-free at 1(800)352-3671 or [phone]. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331 or [phone].

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07, 316.0083, 322.20(11), 721.8561 FS. History–New 8-19-02, Amended 6-1-09,________.

 

12-28.009 Distribution of Funds Received by the Department.

(1) Upon receiving a Clerk’s payment information and associated remittance information, the Department will verify that the funds for subsequent distribution reconcile with the associated remittance information submitted to the Department provided by the Clerk.

(2) Within two working days of receiving an accurate payment from the Clerk, the Department will make all required entries in the State accounting system. These entries will be based on the remittance detail for the appropriate trust fund or agency as designated in statute.

(3) If the Department determines, or is notified by a clerk’s office or benefiting agency, that there has been an error made in the submission of the remittance amount, the payment information for such remittance, or the associated remittance information for those funds deposited in a departmental fund, the Department will hold the funds in the Department of Revenue Clerks of the Court Trust Fund until the Clerk has been contacted and the error has been corrected. In the case of errors in deposits to other agencies, the Department will assist the affected parties in correcting the error.

Rulemaking Authority 213.06(1), 213.13 FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07, 316.0083, 322.20(11), 721.8561 FS. History–New 8-19-02, Amended 6-1-09, ________.

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: February 22, 2011
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on September 24, 2010 (Vol. 36, No. 38, pp. 4557-4558). A rule development workshop was held on October 11, 2010. A technical change was made in response to oral comments received by telephone prior to the workshop. No written comments have been received by the Department.