Amending rule to update conversion units used in calculating equivalent boxes for payment of equalization excise assessments in the case that the actual number of boxes cannot be substantiated by appropriate records. The figures are updated every ...

 

DEPARTMENT OF CITRUS

RULE NO.:RULE TITLE:

20-9.002Processed Form

PURPOSE AND EFFECT: Amending rule to update conversion units used in calculating equivalent boxes for payment of equalization excise assessments in the case that the actual number of boxes cannot be substantiated by appropriate records. The figures are updated every three years in order to ensure equivalent boxes are up to date and fair. The computation is based on a five-year weighted average. An audit by agency’s Inspector General discovered that the current figures in the chart were based on a three-year weighted average; therefore, the rule is being amended to correct the error. Adding language to address reporting of late season fruit purchased and placed in cold storage for processing after the last field box has been reported in order to ensure a more accurate reporting process of price per pounds solids.

SUMMARY: Conversion units used in figuring equivalent boxes for payment of equalization excise assessments and housekeeping updates.

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 amendment 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 17, 2017, 9:00 a.m.

PLACE: Florida Department of Citrus, 605 East Main Street, Bartow, Florida 33830

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

 

THE FULL TEXT OF THE PROPOSED RULE IS:

 

20-9.002 Processed Form.

(1) No change.

(2) All persons or entities required to file excise assessment returns pursuant to s. 601.155, F.S., shall file, each week, an excise assessment 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 Form 4R - Equalization Advertising Assessment Return B CIT/REV/04R rev. 5-15-12, subsection 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 its 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	6.39 6.19 solids	4.83 4.58 solids	1
Single Strength	6.10 5.94 gallons	5.53 5.17 gallons	1

 

(Table to be updated every three years, based on five-year weighted average of state test house yields.)

(b) No change

1. No change

2. By June 1 of each citrus season the Department of Citrus shall send via email by certified mail to all persons who during that citrus season paid equalization assessments to the Department, an Import Assessment Election (Opt-out form) [CIT/REV/10 Rev. 5-15-12, subsection 20-100.004(41), F.A.C.] allowing the person liable for the payment of the equalization assessment to object to the assessment for the subsequent season and to not pay two-thirds of the applicable assessment otherwise due that citrus season, as contemplated in Section 601.155(10), F.S. The address to be used by the Department shall be the last address shown on the Form 4R - Equalization Advertising Assessment Return [CIT/REV/04R rev. 5-15-12, subsection 20-100.004(34).] or on the prior year Import Assessment Election (Opt-out form), whichever address is deemed most deliverable. The form must be completed and returned to the Department via certified mail, courier, facsimile or e-mail to the address stated on the election form by July 15th or no later than 60 days before payment would be due. The election shall apply to all assessible privilege activity on and after the date of receipt by the Department of the Import Assessment Election (Opt-out form) for the balance of the citrus season.

(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, 6-22-16, ______________.

Effective Date: August 1, 2017

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Elliott Mitchell, General Counsel

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

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: March 15, 2017

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: March 17, 2017