(1) The Department of Business and
Professional Regulation shall assess the pilots in the respective ports of the
state seven tenths of one percent (.7%) of the gross amount of pilotage earned
by said pilots during each year, effective July 1, 2013. For the purposes of
said assessment, the gross amount of pilotage earned shall be the amount of
money collected by each pilot or by each entity of which the pilot is a member
for piloting which shall include and not be limited to payment for piloting
vessels to and from ports of this state, docking or undocking vessels, shifting
vessels, running lines, delivering orders at sea, cancelled orders, boat
service, detention, pilots being carried to sea, anchoring vessels, and any
other related services rendered. Funds collected due under this are to be made
payable to the Board and paid by the fifteenth of the following month. When
received, the funds are paid into the Professional Regulation Trust Fund as
created within the Department.
(2)
In order to insure compliance with the requirements of subsection (1), each
pilot or the entity of which the pilot is a member shall, on an annual basis,
not later than April 15, beginning with the fiscal year ending December 31,
1980:
(a) Submit to the Department a statement
prepared by a certified public accountant showing the gross amount of pilotage
earned during the previous year; or
(b) Submit to the Department the first page
of the Federal Income Tax return filed by the pilot or entity for the previous
year. If the income tax return discloses income other than pilotage, there must
also be submitted any other schedules necessary to reconcile the amount of
pilotage earned with the amount of the assessment submitted to the Department.
In the event that the pilot or the entity of which the pilot is a member fails
to submit either a statement prepared by a certified public accountant or the
first page of the appropriate Federal Income Tax return and other required
schedules, the Department shall hire certified public accountants to audit the
pilot or the entity of which the pilot is a member for the purpose of
determining the gross amount of pilotage earned during the previous year. The
cost of such an audit will be borne by the pilot or the entity of which the
pilot is a member.
Notes
Fla. Admin.
Code Ann. R. 61G14-19.001
Rulemaking Authority
310.131,
310.185 FS. Law Implemented
310.131
FS.
New 2-5-76,
Amended 1-19-77, 1-1-78, 12-7-78, 11-1-81, 6-8-82, 8-9-82, 7-31-83, Formerly
21SS-3.01, Amended 5-30-89, 2-19-90, 12-30-91, 12-2-92, Formerly 21SS-3.001,
21SS-19.001, Amended 3-20-94, 1-5-95, 1-30-96, 3-17-96, 11-21-96, 8-25-97,
1-26-99, 1-31-01, 8-1-02, 7-8-03, 2-17-05, 10-2-05, 2-1-06, 5-1-06, 7-1-06,
1-1-07, 8-1-07, 12-16-07, 7-1-08, 7-30-09, 12-31-09, 7-5-10, 11-1-10, 1-1-13,
7-1-13.
New 2-5-76, Amended 1-19-77, 1-1-78, 12-7-78, 11-1-81,
6-8-82, 8-9-82, 7-31-83, Formerly 21SS-3.01, Amended 5-30-89, 2-19-90,
12-30-91, 12-2-92, Formerly 21SS-3.001, 21SS-19.001, Amended 3-20-94, 1-5-95,
1-30-96, 3-17-96, 11-21-96, 8-25-97, 1-26-99, 1-31-01, 8-1-02, 7-8-03, 2-17-05,
10-2-05, 2-1-06, 5-1-06, 7-1-06, 1-1-07, 8-1-07, 12-16-07, 7-1-08, 7-30-09,
12-31-09, 7-5-10, 11-1-10, 1-1-13,
7-1-13.
