Updating chart used in figuring equalization tax with conversion units of gallons and solids for orange juice and grapefruit juice equaling a 1 3/5 bu box, which is updated every three years to ensure the tax is calculated using the most up to date ...

 

DEPARTMENT OF CITRUS

RULE NO.:RULE TITLE:

20-9.002Processed Form

PURPOSE AND EFFECT: Updating chart used in figuring equalization tax with conversion units of gallons and solids for orange juice and grapefruit juice equaling a 1 3/5 bu box, which is updated every three years to ensure the tax is calculated using the most up to date equivalency.

SUMMARY: Revising conversion units used in computing citrus advertising equalization assessments.

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: upon review of the proposed rule, the department has determined that the amendments will not 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: 601.10(1), 601.15(1),(10)(a), 601.155(3),(7) FS.

LAW IMPLEMENTED: 601.15(5),(6), 601.155 FS.

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

DATE AND TIME: May 18, 2016, 9:00 a.m.

PLACE: Florida Department of Citrus, 605 E. Main Street, Bartow, FL 33830

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Alice P. Wiggins, Legal Assistant, P O Box 9010, Bartow, FL 33831 or [e-mail]

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

(1) No change.

(2) All persons or entities required to file assessment returns pursuant to s. 601.155, FS, shall file, each week, a return on forms furnished by the Department of Citrus (incorporated by reference in section 20-100.004, F.A.C.).

(a) All persons liable for the assessment imposed by this section shall file with the Department of Citrus the Equalization Advertising Assessment Return B cit/rev/04r rev. 5-15-12, 20-100.004(34) F.A.C., as furnished by the Department. The return, certified as true and correct, shall report information as to the number of units of processed orange or grapefruit products subject to this section upon which any assessable privilege was exercised during the period of time covered by the return, in addition to the status of inventoried product.  Each handler shall maintain records and documentation supporting declarations made on the return filed with the Department of Citrus.  Unless the actual number of boxes is known to the processor and can be substantiated by appropriate records in his possession, the following table shall be used in determining the equivalent number of boxes:

 

Conversion Unit
Product	Oranges	Grapefruit	Number of Equivalent 1-3/5 Bushel Boxes
Concentrate	6.19 6.56 solids	4.58 4.91 solids	1
Single Strength	5.94 6.22 gallons	5.17 5.64 gallons	1

 

(b) through (d) No change.

(3) through (4) No change.

Rulemaking Authority 601.10(1), 601.15(1),(10)(a), 601.155(3),(7) FS. Law Implemented 601.15(5),(6), 601.155 FS.  History--Formerly 105-1.15(2), Revised 1-1-75, § (2), Amended 11-21-77, 8-1-80, § (3), 2-1-81, 8-1-83, Formerly 20-9.02, Amended 7-21-86, 8-30-89, 8-27-91, 7-13-94,10-22-95, 8-1-97,8-3-00, 11-27-01, 7-23-03, 7-25-06, 10-21-08, 6-19-12, 11-28-12, 1-28-13,____                       .

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Shannon R. Shepp, Executive Director, Florida Department of Citrus

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Florida Citrus Commission

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 16, 2016

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: March 17, 2016