Fla. Admin. Code Ann. R. 12A-12.004 - Reporting and Remitting Fees
(1)
(a) A Solid Waste and Surcharge Return (form
DR-15SW, incorporated by reference in Rule
12A-16.008, F.A.C.) reporting
fees imposed by Sections
403.718 and
403.7185, F.S., on new tires and
lead-acid batteries sold at retail shall be filed with the Department. Except
as provided in Rule Chapter 12-24, F.A.C., the payment and the return must be
delivered to the Department or be postmarked on or before the 20th day of the
month following the date of sale to avoid penalty and interest for late filing.
If the 20th day falls on Saturday, 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 purposes of this rule, 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 s. 7503 of the Internal Revenue Code of 1986,
as amended. A "legal holiday" pursuant to s. 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) When quarterly, semi-annual, or annual
reporting is authorized by the Department pursuant to Section
212.11(1)(c),
F.S., the fee is due the first day of the month following the authorized
reporting period and becomes delinquent on the 21st day of that month. When a
dealer is required to file the new tire fee and the lead-acid battery fee under
a single account number on the same return, the dealer may not exceed the
limitations provided in Section
212.11(1)(c),
F.S., to be eligible to file on a quarterly, semi-annual, or annual
basis.
(c) Any dealer who operates
two or more places of business in a single county for which returns are
required and who has obtained a county control reporting number from the
Department for purposes of reporting sales and use tax must report the new tire
fee and the lead-acid battery fee for all places of business located within a
single county return using the county control reporting number.
(d) Any dealer who operates places of
business in two or more counties for which returns are required and who has
obtained a consolidated reporting number from the Department for purposes of
reporting sales and use tax must report the new tire fee and the lead-acid
battery fee for all places of business using the consolidated reporting
number.
(e) For information on how
to obtain a county control reporting number or a consolidated reporting number
for purposes of sales and use tax, see subsection (1) of Rule
12A-1.056, F.A.C.
(f) Each dealer is required to file a return
for each reporting period even when no fee is due for that reporting
period.
(g) Electronic filing of
payments and returns for reporting fees 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 fees are due with a return
for reporting fees.
(2) The failure of any dealer to secure a tax
return for reporting new tire and lead-acid battery fees does not relieve the
dealer from the requirement to file a return or to remit fees due to the
Department. The Department is not authorized to extend the time for any dealer
to file any return or to pay any fee due.
(3) Persons who are required to make a return
or to pay fees imposed by Sections
403.718 and
403.7185, F.S., and administered
under 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.
Notes
Rulemaking Authority 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS. Law Implemented 212.12(2), 213.755, 403.718, 403.7185 FS.
New 1-2-89, Amended 10-16-89, 12-16-91, 4-12-94, 3-21-95, 3-20-96, 4-2-00, 6-19-01, 4-17-03, 9-28-04, 7-28-15, 3-25-20.
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