The Commission shall prescribe as part of the CE Form 6 -
Full and Public Disclosure of Financial Interests provisions for the disclosure
of sources and amounts of income and for the disclosure of secondary sources of
income as required by Article II, Section 8 of the Florida Constitution.
(1) The filing for disclosure of income
sources shall provide for the disclosure of the name and address of each source
of income which exceeds $1, 000.00 received by the officer or candidate or by
any person for the officer's or candidate's benefit and use during the previous
tax year. The filing also shall provide for disclosure of the amount of income
received from each source and shall provide for the officer's or candidate's
written declaration, as provided for under Section
92.525(2),
F.S., and electronic signature verifying the information contained in the
completed filing.
(2) For the
purpose of reporting income on a CE Form 6 - Full and Public Disclosure of
Financial Interests, the filer may submit a federal income tax return, provided
he or she includes all attachments and schedules associated with the federal
income tax return.
(3) A "secondary
source of income" shall mean any one customer, client or other source of income
which provides in excess of 10% of the total income of a business entity, as
shown on that business entity's most recently filed income tax return, during
the previous tax year in which a person subject to full and public disclosure
of financial interests own in excess of five percent (5%) of the business
entity's total assets or capital stock and from which such person derived in
excess of $1, 000.00 income during the previous tax year.
(4) The filing for disclosure of secondary
sources of income shall provide for the officer's or candidate's written
declaration, as provided for under Section
92.525(2),
F.S., and electronic signature verifying the information contained in the
completed filing.
(5) If disclosure
of identifying information regarding a source of income or secondary source of
income will violate confidentiality or privilege pursuant to law or rules
governing attorneys, a filer, who is also an attorney, may indicate he or she
has a legal client meeting the disclosure criteria without providing further
information about the client. The filer in such circumstances may write "Legal
Client" in the disclosure fields without providing any further
information.
Notes
Fla. Admin. Code Ann. R. 34-8.005
Rulemaking Authority Art. II, Section 8, Fla. Const.,
112.3144,
112.3147,
112.322(9) FS.
Law Implemented Art. II, Section 8, Fla.
Const.
New 4-7-77, Formerly
34-8.05, Amended by
Florida
Register Volume 47, Number 218, November 9, 2021 effective
1/1/2022, Amended by
Florida
Register Volume 49, Number 158, August 15, 2023 effective
1/1/2024, Amended by
Florida
Register Volume 50, Number 060, March 26, 2024 effective
4/11/2024.
New 4-7-77, Formerly 34-8.05, Amended 1-1-22, 1-1-24,
4-11-24.
