Fla. Admin. Code Ann. R. 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.
Notes
Rulemaking Authority 601.10(1), 601.15(1), (10)(a) FS. Law Implemented 601.15(3), (5), (6), 601.152, 601.154 FS.
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.
State regulations are updated quarterly; we currently have two versions available. Below is a comparison between our most recent version and the prior quarterly release. More comparison features will be added as we have more versions to compare.
No prior version found.