Section 213.13, F.S., requires the Department of Revenue and the Florida Association of Court Clerks to jointly develop an electronic system to remit taxes, fees, fines, reimbursements, court costs, or other court-related funds 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: Method of Transferring Funds and Associated Remittance Information
12-28.005: Means of Communication to Report Payment Information
12-28.006: Remittance or Transmission Problems
12-28.007: Procedures for Payment
12-28.008: Due Date; General Provisions
12-28.009: Distribution of Funds Received by the Department
PURPOSE AND EFFECT: Section 213.13, F.S., requires the Department of Revenue and the Florida Association of Court Clerks to jointly develop an electronic system to remit taxes, fees, fines, reimbursements, court costs, or other court-related funds to the Department for distribution to designated state funds. That system was developed in 2001 and has been in operation since that date. Improvements have been made to the procedures employed to use the electronic remittance system that simplify the use of the system. The purpose of the proposed amendments to Rule Chapter 12-28, F.A.C. (Clerks of the Court Remittance Requirements), is to update the procedures to reflect the improvements to the Clerk of the Court Revenue Remittance System.
Specifically, the proposed amendments to Rule 12-28.001, F.A.C. (Scope), provide technical changes.
The proposed amendments to Rule 12-28.002, F.A.C. (Definitions): (1) add or amend definitions for the terms “electronic funds transfer,” “payment information,” “return/remittance detail,” “session,” and “working day” and remove definitions that are unnecessary.
The proposed amendments to Rule 12-28.003, F.A.C. (Enrollment Procedures), update the information on how a clerk of the court or his or her authorized designee is to enroll in the Department’s e-Services program and how to obtain the enrollment form from the Department.
The proposed substantial rewording of Rule 12-28.004, F.A.C. (Transmitting Funds and Return/Remittance Detail to the Department), updates the procedures for the electronic remittance of funds and the detail remittance information by the clerk of the court to the Department and provides current requirements to report transmission problems and to replace failed payments. When in effect, this substantial rewording will replace the provisions that are provided in Rule 12-28.005, F.A.C. (Means of Communication to Report Payment Information), Rule 12-28.006, F.A.C. (Remittance or Transmission Problems), and Rule 12-28.007, F.A.C. (Procedures for Payment). These rules are proposed to be repealed.
The proposed substantial rewording of Rule 12-28.008, F.A.C. (Due Date; General Provisions), clarifies that funds collected by the clerk of the court are to be remitted to the Department as follows: (1) documentary stamp tax and nonrecurring intangible personal property tax are to be remitted weekly; (2) court-related fees, service charges, court costs, and fines are to be remitted monthly; and (3) the cumulative excess over the approved budget amount, as provided in Section 28.36, F.S., is to be remitted annually on the last working day before December 31. The proposed rule provides information on how to obtain the annual calendar of due dates that is developed by the Department to assist the clerks in complying with their statutory requirements for the remittance of funds to the Department.
The proposed amendments to Rule 12-28.009, F.A.C. (Distribution of Funds Received by the Department), provides: (1) that the Department will make the required entries in the state accounting system within two working days of receiving an accurate payment; and (2) the Department will assist agencies in correcting errors in deposits to other agencies.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the procedures used to administer the Clerk of the Court Revenue Remittance System.
SPECIFIC AUTHORITY: 213.13 FS.
LAW IMPLEMENTED: 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS.
A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: December 9, 2008, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 S. Calhoun Street, 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: Larry Green 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS PUBLISHED ON THE DEPARTMENT’S INTERNET SITE AT: myflorida.com/dor/rules