20-9.004. Fruit Handled by Express and Gift Package Shippers

(1) Filing assessment returns:

(a) Every shipper of express or gift packages shall file, as directed by the Department of Citrus, weekly returns of all fruit shipped in the preceding week with remittance attached for total assessments due, with the first cumulative report due by November 10.

(b) A gift shipper qualifying under the following criteria may make returns for longer periods by applying in writing to the Department of Citrus and receiving prior written approval:

1. Quarterly payments – if estimated annual assessment payment does not exceed $6,900 maximum.

2. Monthly payments – if estimated annual assessment payment does not exceed $30,000 maximum.

3. Weekly payments are required if estimated annual assessment is greater that $30,000.

4. Calculation of estimated assessment payment is based upon a 7-month season using the total boxes estimated to be shipped and an average assessment rate established annually by the Department of Citrus based on assessment rates set by the Florida Citrus Commission.

(c) All returns shall be made in terms of standard packed boxes of 1-3/5 bushels or equivalent.

(d) The advertising assessments shall be due and payable at the time of offering such fruit for shipment allowing a deferral for fruit handled prior to November until the November 10 deadline.

(2) Fresh Squeezed Juice: Assessments on fresh squeezed citrus juice that is subject to the provisions of Chapter 20-49, F.A.C., shall be due and payable as provided in Rule 20-9.004, F.A.C. However, no assessment shall be due if subsection (3) below is applicable.

(3) No assessment shall be due on:

(a) Fresh fruit used in store demonstrations or promotions, or

(b) Fresh squeezed juice that is offered without charge to store customers, or

(c) Fresh fruit or juice offered at no cost to nonprofit organizations for use exclusively by the organization and not for resale. Dealer shall maintain in his files a record of the donation and a signed statement from a representative of the organization that the fruit or juice will not be used for resale.

Rulemaking Authority 601.10(1), 601.15(1), (10)(a) FS. Law Implemented 601.15(3), (5), (6), 601.152, 601.154 FS. History–Formerly 105-1.15(4), Amended 1-1-75, Formerly 20-9.04, Amended 12-10-95, 4-14-96, 11-27-01, 10-21-08, 11-28-12.