20-9.006. Late Filing of Returns and Inadequacy of Bond

All assessments levied and imposed on citrus fruit or product shall be paid or the amount thereof guaranteed at the time the fruit is first handled in the primary channel of trade, allowing a deferral for fruit handled prior to November until the November 10 deadline. Payments not made the week following entry into the primary channel of trade become delinquent for payments due after November 10. Payment shall be made in accordance with Rules 20-9.001, 20-9.002, 20-9.003 and 20-9.004, F.A.C.

(1)(a) When any citrus fruit handler becomes delinquent in filing returns or paying citrus assessments, the Department of Citrus shall demand payment of such assessments and give written notice of the delinquency to the handler including notice of the rights of affected parties under Chapter 120, F.S. Such notice shall be mailed to the address supplied by the handler to the Department of Citrus in the application for citrus fruit dealer license.

(b) If the assessments are not paid within 28 days of delinquency by the citrus fruit handler and there is no request for a hearing under Chapter 120, F.S., the Department of Citrus shall notify the Department of Agriculture to immediately suspend inspection service to the reported handler. This suspension will remain in force until returns have been filed and assessments plus any penalties are paid to the Department of Citrus. The Department of Citrus shall notify the Department of Agriculture when such payment has been made and inspection services may resume. If payment is not made after suspension of inspection services, the Department of Citrus shall impose a 5% late penalty pursuant to Section 601.15(9)(a), F.S., demand immediate payment from the surety of such assessments and penalty, and provide the handler with a copy of such demand. Where the handler has deposited with the Department of Citrus a cash bond, certificate of deposit, or letter of credit the Department shall immediately proceed against such bond, certificate of deposit, or letter of credit for the amount of indebtedness.

(2)(a) When the Department of Citrus determines that the handler’s surety bond, cash bond, certificate of deposit, or letter of credit is inadequate to guarantee assessment payment for any 28-day period, the Department of Citrus shall provide written notice to the handler that the amount of guarantee is inadequate, and shall request the handler to furnish an increase in accordance with the provisions of subsection 20-9.005(2), F.A.C., and give notice of the handler’s rights under Chapter 120, F.S.

(b) If the requested increase is not furnished within 14 days of mailing such written notice to the handler or no request for a hearing under Chapter 120, F.S., is received, the Department of Citrus shall notify the Department of Agriculture to immediately suspend inspection service to the reported handler. This suspension shall remain in force until an adequate guarantee is furnished and the Department of Citrus notifies the Department of Agriculture to that effect.

Rulemaking Authority 601.10(1), (7), 601.15(1), (5), (6), (10)(a) FS. Law Implemented 601.15(5), (6), (9), 601.152, 601.154, 601.155(6), (7), (9), 601.27 FS. History–Formerly 105-1.15(6), Amended 1-1-75, Formerly 20-9.06, Amended 12-13-92, 10-17-93, 11-27-01, 10-21-08, 11-28-12.