Florida Regulations 12A-12.004: Reporting and Remitting Fees
Current as of: 2024 | Check for updates
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(1)(a) A Solid Waste and Surcharge Return (form DR-15SW, incorporated by reference in Fl. Admin. Code R. 12A-16.008) 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 Fl. Admin. Code Chapter 12-24, 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 Florida Statutes Chapter 683 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 Fl. Admin. Code R. 12A-1.056
(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 Fl. Admin. Code Chapter 12-24, 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 Florida Statutes Chapter 212, and fail to do so will be subject to penalties, as provided in Florida Statutes § 212.12(2), and to the interest imposed on deficiencies established under Florida Statutes § 213.235 and Fl. Admin. Code R. 12-3.0015 Guidelines are provided in subsection (4) of Fl. Admin. Code R. 12A-1.056
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. History-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.
(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 Fl. Admin. Code R. 12A-1.056
(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 Fl. Admin. Code Chapter 12-24, 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 Florida Statutes Chapter 212, and fail to do so will be subject to penalties, as provided in Florida Statutes § 212.12(2), and to the interest imposed on deficiencies established under Florida Statutes § 213.235 and Fl. Admin. Code R. 12-3.0015 Guidelines are provided in subsection (4) of Fl. Admin. Code R. 12A-1.056
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. History-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.