12-18.001. Authorization for Compensation

(1)(a) The Executive Director of the Department of Revenue or the Executive Director’s designee is authorized to compensate persons who provide information leading to the punishment of, or collection of taxes, surtaxes, surcharges, fees, penalties, or interest from, any person with respect to the taxes enumerated in Section 213.05, F.S. The Department is not authorized to compensate persons who provide information with respect to a revenue or tax law that is not administered, regulated, controlled, and collected by the Department, as provided in Section 213.05, F.S. No person is authorized under these rules to make any offer, or promise, or otherwise to bind the Executive Director or the Executive Director’s designee with respect to the payment of any compensation or the amount thereof.

(b) The Department administers, regulates, controls, and collects the following:

1. Communications services tax;

2. Corporate income tax;

3. Estate tax;

4. Documentary stamp tax;

5. Fuel taxes on motor fuel, diesel fuel, aviation fuel, and alternative fuel, including local option taxes;

6. Government leasehold intangible personal property tax;

7. Gross receipts tax on dry-cleaning;

8. Gross receipts tax on natural gas, manufactured gas, or electricity;

9. Insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges required to be remitted to the Department;

10. Intangible personal property tax;

11. Local option convention development tax, tourist development tax, and tourist impact tax when the imposing local government has not elected to self-administer the tax;

12. Miami-Dade County lake belt mitigation and water treatment upgrade fees;

13. Motor vehicle warranty fees;

14. Pollutant taxes;

15. Registration as a secondhand dealer, secondary metals recycler, or a mail-in secondhand precious metal dealer;

16. Rental car surcharge;

17. Sales and use tax and local option discretionary sales surtaxes;

18. Severance taxes, fees, and surcharges on gas and sulfur production, oil production, and solid mineral severance; and

19. Solid waste fees, including the new tire fee and the new or remanufactured lead-acid battery fee.

(2) A payment of $100 is also authorized for any person who provides information to the Department which results in the identification and registration of a taxpayer who is not in compliance with the registration requirements administered by the Department, and who conducts business from a permanent fixed location, is engaged in a bona fide taxable activity, and is found by the Department to have an unpaid tax liability.

Rulemaking Authority 213.06(1), 213.30(1) FS. Law Implemented 213.30 FS. History–New 6-21-88, Amended 11-14-91, 9-14-93,10-19-99, 6-1-09, 1-25-12, 7-28-15.