Fla. Admin. Code Ann. R. 12-22.007 - Registration Information Sharing and Exchange Program
(1)
(a) The
Registration Information Sharing and Exchange Program, or "RISE Program", is
authorized under Section
213.0535, F.S., to allow
government agencies who participate in the program to periodically exchange
specified tax information with the Department. This rule provides guidelines
regarding this program, the data elements to be shared, and the frequency of
sharing those data elements. This exchange of registration information between
the Department, other state agencies, and units of local government is designed
to improve the enforcement of specific state and local taxes, licenses, and
permits.
(b) General information
regarding the RISE Program and specific questions regarding the status of any
data supplied by the Department should be directed to the General Tax
Administration RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050
West Tennessee Street, Tallahassee, Florida 32399-0151 or by telephone,
(850)617-8586 or by visiting the Department's Internet site at
www.floridarevenue.com/taxes/rise.
(2) RISE Agreements and Information Subject
to Sharing.
(a) Level-one Participants. To
participate in the Level-one RISE Program, each government agency is required
to enter into an agreement with the Department to share information with regard
to the taxes, licenses, and permits enumerated in Section
213.0535(4)(a),
F.S. The agreement, including attachments, specifies the data elements relating
to the licensing or registration activity during each period that will be
exchanged and the frequency of exchange of the information. The information
subject to such exchange includes:
1.
Registrant's, licensee's, or taxpayer's name (name of business and
owner);
2. Business mailing
address, including zip code;
3.
Business location address, including zip code;
4. Telephone number (business and
owner);
5. Federal employer
identification number or Social Security number (where authorized under the
Federal Privacy and Confidentiality Act);
6. Business type code (NAICS or SIC
code);
7. Business kind code (as
provided by the Department);
8.
County code (as provided by the Department);
9. Applicable state or local license or
registration number and any other unique identifying number;
10. Business opening date; and,
11. Indication whether new or re-issuance
(not renewals or address changes).
(b) Level-two Participants. To participate in
the Level-two RISE Program, each government agency is required to enter into an
agreement with the Department to share information with regard to the taxes
enumerated in Section
213.0535(4)(b),
F.S. The agreement, including attachments, specifies the data elements relating
to the licensing or registration activity during each period that will be
exchanged and the frequency of exchange of the information. In addition to the
data shared by Level-one participants, Level-two participants shall exchange
data relating to tax payment history, audit assessments, and registration
cancellations of sales and use tax, tourist development tax, tourist impact
tax, municipal resort tax, and/or convention development tax dealers engaging
in transient rentals.
(c) The
Department hereby incorporates the following agreements used in the
administration of the RISE Program. Copies of these agreements may be obtained,
without cost, by:
1) downloading the selected
agreement from the Department's website at www.floridarevenue.com/taxes/rise;
or,
2) calling the General Tax
Administration RISE Coordinator at (850)617-8586; or,
3) writing the General Tax Administration
RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050 West Tennessee
Street, Tallahassee, Florida 32399-0151. Persons with hearing or speech
impairment may call the Florida Relay Service at 1(800)955-8770 (Voice) and
1(800)955-8771 (TTY).
|
Number |
Title |
Effective Date |
|
1. GT-400210 |
Registration Information Sharing and Exchange (RISE) Program - Level-One Agreement (R. 01/16) |
01/16 |
|
2. GT-400211 |
Registration Information Sharing and Exchange (RISE) Program - Level-Two Agreement (R. 01/16) |
01/16 |
|
3. GT-400212 |
Registration Information Sharing and Exchange (RISE) Program Participant Certification for Access to Confidential State Tax Information (R. 01/16) |
01/16 |
(d) Each government agency participating in
the RISE Program is required to transmit its shared data to the Department
within 20 days after the close of the reporting period, using the format
specified in RISE Attachment B of the Level-one RISE agreement (GT-400210) or
of the Level-two RISE agreement (GT-400211).
(e)
1.
Section 213.053(8)(j),
F.S., provides that the Department may provide the information authorized under
Section 213.0535, F.S., to eligible
participants and certified public accountants for such participants in the RISE
Program. As a part of the Level-one RISE Agreement (GT-400210), or the
Level-two RISE Agreement (GT-400211), each authorized employee of the
participating government agency is required to execute Form GT-400212
(Registration Information Sharing and Exchange (RISE) Program Participant
Certification for Access to Confidential State Tax Information), with the
confidentiality requirements of Section
213.053, F.S., and rule Chapter
12-22, F.A.C. Any person who becomes an authorized employee subsequent to
January 31 must execute a separate certification. Executed certifications must
be forwarded to the RISE Coordinator within 15 business days of the date of
hire or the date of change in employment status.
2. Each year each authorized employee of the
participating government agency is required to execute Form GT-400212
certifying his or her familiarity with the confidentiality requirements.
Executed certifications must be forwarded to the RISE Coordinator by January 31
of each year.
(3)
(a)
Methods for Transmitting Data. The Department provides for the transmission of
data between eligible participants of the RISE program. When submitting data to
the Department, the participant is required to indicate the format in which the
data is provided to the Department. Data is transmitted to the eligible
participant by the Department in the same format as the format in which the
participant provides data to the Department.
(b) Eligible participants who are required to
transmit information under the RISE program and who are unable to make a timely
exchange, because of system failure, incomplete data, or other reasons that are
beyond the participant's control, should contact the General Tax Administration
RISE Coordinator.
(4)
Frequency of Exchange.
(a) Units of state and
local government that are Level-one participants are required to exchange, on a
monthly or quarterly basis, the data enumerated in paragraph (2)(a) of this
rule for each new registrant, new filer, or initial reporter, permittee, or
licensee with respect to the taxes, licenses, or permits specified in Section
213.0535(4),
F.S. Each RISE participant is required to select either a monthly or quarterly
reporting period, and to notify the Department of its selection.
(b) The Department of Revenue and local
officials who are Level-two participants are required to comply with the
monthly or quarterly exchange requirements imposed on Level-one participants.
Additionally, Level-two participants are required to exchange, on a quarterly
basis, information as provided in paragraph (2)(b) of this rule. Audit
assessments and registration cancellation information will be exchanged on a
quarterly basis. Tax payment history information will be exchanged only upon a
written request.
(c) Any requests
for tax information outside the monthly or quarterly exchange provided in this
rule should be addressed to the General Tax Administration RISE
Coordinator.
Notes
Rulemaking Authority 213.0535(4), 213.06(1) FS. Law Implemented 213.053(8)(j), 213.0535 FS.
New 3-17-93, Amended 4-2-00, 4-16-07, 1-25-12, 1-11-16.
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