12-18.008. Compensation for Vending Machine Violations

(1) The Department of Revenue is authorized to compensate persons who provide information leading to the recovery of unpaid taxes derived from the operation of vending machines within this state. This rule section will be used by the Department in the administration of this authority.

(2) Operators of vending machines must be registered with the Department of Revenue, as provided in rule 12A-1.044, F.A.C.

(3) Any person who provides information showing that an operator of a vending machine has failed to register with the Department of Revenue may be eligible for compensation.

(a) If the reported violation leads to the recovery of unpaid taxes derived from the operation of vending machines, the applicant will be eligible for a payment of 10 percent of all taxes recovered from the operator on the operation of all vending machines of the reported violator.

(b) If the reported violation leads to the recovery of taxes unrelated to the operation of vending machines, the applicant may also be eligible for compensation under the provisions of subsection 12-18.003(2), F.A.C.

(4) Eligible persons desiring to file a claim for compensation may report violations regarding a vending machine by calling toll free number 1(800)352-9273 (in Florida only) or [phone], email ([e-mail]), or by writing the Florida Department of Revenue, Tax Violations – General Tax Administration, P.O. Box 6417, Tallahassee, Florida 32314-6417. The use of the toll free number or email is encouraged, since the applicant’s priority for the claim for compensation will be established by the date and time the Department receives the information specified under subsection (5).

(5)(a) All claims for a reward relating to an operator’s failure to register with the Department of Revenue must include the following information:

1. Name, address, social security number, and telephone number of applicant; and,

2. Type and/or description of the vending machine (e.g., brand name on machine or type of merchandise vended); and,

3. Location of the machine(s) (e.g., name of business, street address, and approximate location inside the building); and,

4. The date the violation was discovered.

5. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida’s taxes. Social security numbers obtained for tax administration purposes are confidential under sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. Collection of an individual’s social security number is authorized under state and federal law. Visit the Department’s website at www.floridarevenue.com and select “Privacy Notice” for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions.

(b) Reports of violations which do not provide the Department with the information required to locate and investigate the operator’s purported failure to conform to the provisions of section 212.0515(3), F.S., will not be considered for the purpose of qualifying the applicant for compensation.

(6) The Department, upon receipt of all required information relating to a reported violation, will enter the information in an internal tracking system. A claim number will be assigned to each reported violation based on the date and time the information was received by the Department. The claim number will be used to identify the case within the tracking system and establish the informant’s priority with regard to potential compensation.

(7) The Department will prepare and issue a letter of acknowledgment to the applicant which confirms receipt of the information required for a claim and provides the applicant with the previously assigned claim number.

Rulemaking Authority 212.0515(7), 213.06(1), 213.30(1) FS. Law Implemented 212.0515, 213.30 FS. History‒New 5-11-92, Amended 10-19-99, 6-1-09, 5-9-13, 7-28-15, 4-16-18.