12B-7.030. Miami-Dade County Lake Belt Mitigation Fee and Water Treatment Plant Upgrade Fee

(1) The Miami-Dade County Lake Belt mitigation fee is imposed on each ton of limerock and sand extracted by any person who engages in the business of extracting limerock or sand within the areas and sections provided in section 373.41492, F.S. The per-ton mitigation fee is at the rate provided in section 373.41492(2), F.S.

(2) The fee is to be reported to the Department on the Miami-Dade County Lake Belt Mitigation Fees Return (Form DR-146, incorporated by reference in rule 12B-7.031, F.A.C.).

(3)(a) Except as provided in rule chapter 12-24, F.A.C., the payment and the Miami-Dade County Lake Belt Mitigation Fees Return must be delivered to the Department or be postmarked on or before the 20th day of the month following the month of the taxable transaction to avoid penalty and interest for late filing. If the 20th day falls on a Saturday, a Sunday, or a legal holiday, payments accompanied by returns will be accepted as timely if postmarked or delivered to the Department on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For this purpose, a legal holiday means a holiday that is observed by federal or state agencies as a legal holiday, as this term is defined in chapter 683, F.S., and section 7503, Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to section 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.

(b) Electronic filing of payments and returns must be submitted to the Department, as provided in rule chapter 12-24, F.A.C., when:

1. Payment of the fee is required to be made by electronic means;

2. Any return for reporting fees is required to be submitted by electronic means; or

3. No fee is due with a return for reporting fees.

(4) Persons who are required to make a return or to pay the mitigation fee imposed under section 373.41492, F.S., and administered under the provisions of chapter 212, F.S., and fail to do so will be subject to penalties, as provided in section 212.12(2), F.S., and to the interest imposed on deficiencies established under section 213.235, F.S., and rule 12-3.0015, F.A.C. Guidelines are provided in subsection (4) of rule 12A-1.056, F.A.C.

Rulemaking Authority 211.33(6), 213.06(1), 373.41492(4)(b) FS. Law Implemented 92.525(1)(b), (2), (3), (4), 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS. History–New 10-1-03, Amended 9-28-04, 11-6-07, 7-19-18.