Florida Regulations 73C-24.003: Fee Schedule, Annual Invoicing, Data Updating, and Updating of the Special District Database
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(1) On or about October 1 of each year the Department shall provide notice to and collect the information listed below from the registered agent of each active special district listed on the Official List of Special Districts. When a special district files with the Department for the first time, the Department shall provide notice to and collect the information listed below from the registered agent of the special district, or an appropriate contact person if a registered agent has not yet been appointed:
(a) The registered agent’s name (if appointed);
(b) If due, the official website address for the special district and the registered office (if one has been designated) address, telephone number, fax number, and email address;
(c) The independent or dependent status of the special district, as defined by Florida Statutes § 189.012;
(d) The date of establishment and creation document, as amended, if not previously filed with the Department;
(e) The boundary map, as amended, specifically identifying the special district if not previously filed with the Department;
(f) A complete list of all counties in which the special district has jurisdiction;
(g) The local governing authority or governing body of each unit of local general-purpose government in which the special district has jurisdiction;
(h) The special purpose of the special district;
(i) The specific section of Florida Statute authorizing the special district;
(j) The governing body selection process;
(k) Whether the special district has authority to issue bond debt; and,
(l) The revenue source or sources.
(2) Within 60 days of the Department’s notice, the registered agent shall submit all of the information listed in paragraphs (1)(a)-(l) to the Department at the following address: Florida Department of Economic Opportunity, Bureau of Budget Management, 107 East Madison Street, MSC #120, Tallahassee, Florida 32399. Any information that has changed since the previous year, shall be indentified in the information submitted to the Department.
(3) Within 60 days of the invoice date, the special district shall comply with the following fee schedule by submitting payment online or to the address listed in subsection (2):
(a) $150.00 from new independent and dependent special districts created between October 1 and December 31 of the fiscal year billing period.
(b) $125.00 from new independent and dependent special districts created between January 1 and March 31 of the fiscal year billing period.
(c) $100.00 from new independent and dependent special districts created between April 1 and June 30 of the fiscal year billing period.
(d) $75.00 from new independent and dependent special districts created between July 1 and September 30 of the fiscal year billing period.
(e) Zero annual fee from any independent or dependent special district that meets all of the following conditions:
1. The special district is in compliance with its Annual Financial Reporting requirement to the Department of Financial Services,
2. The special district reported $3,000.00 or less in revenues to the Department of Financial Services on its Annual Financial Report for the most recent fiscal year in which complete annual data is available from the Department of Financial Services, or as a newly created special district or a special district not required to file an Annual Financial Report, has submitted a current income statement verifying $3,000.00 or less in revenues for the current fiscal year,
3. The special district is not a component unit of a general purpose local government as determined by the special district and its Certified Public Accountant; and,
4. The special district’s registered agent has successfully complied with subsections (1) and (2) of this rule, and the Department has determined that the special district meets the conditions for a zero annual fee.
(f) $175.00 from all other independent and dependent special districts, invoiced annually on or about October 1 and due within 60 days.
(4) If the Department determines that a special district did not meet all of the conditions listed in subparagraph (3)(e)1.-4. of this rule, the Department shall notify the registered agent of the special district and payment shall be due as originally invoiced.
(5) If a special district fails to comply with the fee schedule set forth by this rule, the special district shall be subject to a fine within the limits set for the in Florida Statutes § 189.018 The total fee and fine is due within 30 days of the invoice date. The Department shall, at least 30 days prior to the due date, send any late fee invoice by regular mail to the registered agent of the special district. The Department shall use the post-marked date of a special district’s payment as a determination of whether a special district complies with the fee schedule by the due date. The Department shall report each special district in noncompliance with its fee requirements to the Office of the Comptroller for further action.
(6) The Department shall rountinely update it’s database with information received from the registered agent or appropriate contact person of each special district.
Rulemaking Authority 189.017, 189.018 FS. Law Implemented 189.018, 189.064, 189.601 FS. History-New 5-1-90, Amended 3-14-91, 12-3-91, 8-10-97, 3-17-99, 3-1-03, 9-26-07, Formerly 9B-50.003, Amended 2-17-15, 1-31-17, 10-26-21.
Terms Used In Florida Regulations 73C-24.003
- Dependent: A person dependent for support upon another.
- Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
- Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
- Statute: A law passed by a legislature.
(b) If due, the official website address for the special district and the registered office (if one has been designated) address, telephone number, fax number, and email address;
(c) The independent or dependent status of the special district, as defined by Florida Statutes § 189.012;
(d) The date of establishment and creation document, as amended, if not previously filed with the Department;
(e) The boundary map, as amended, specifically identifying the special district if not previously filed with the Department;
(f) A complete list of all counties in which the special district has jurisdiction;
(g) The local governing authority or governing body of each unit of local general-purpose government in which the special district has jurisdiction;
(h) The special purpose of the special district;
(i) The specific section of Florida Statute authorizing the special district;
(j) The governing body selection process;
(k) Whether the special district has authority to issue bond debt; and,
(l) The revenue source or sources.
(2) Within 60 days of the Department’s notice, the registered agent shall submit all of the information listed in paragraphs (1)(a)-(l) to the Department at the following address: Florida Department of Economic Opportunity, Bureau of Budget Management, 107 East Madison Street, MSC #120, Tallahassee, Florida 32399. Any information that has changed since the previous year, shall be indentified in the information submitted to the Department.
(3) Within 60 days of the invoice date, the special district shall comply with the following fee schedule by submitting payment online or to the address listed in subsection (2):
(a) $150.00 from new independent and dependent special districts created between October 1 and December 31 of the fiscal year billing period.
(b) $125.00 from new independent and dependent special districts created between January 1 and March 31 of the fiscal year billing period.
(c) $100.00 from new independent and dependent special districts created between April 1 and June 30 of the fiscal year billing period.
(d) $75.00 from new independent and dependent special districts created between July 1 and September 30 of the fiscal year billing period.
(e) Zero annual fee from any independent or dependent special district that meets all of the following conditions:
1. The special district is in compliance with its Annual Financial Reporting requirement to the Department of Financial Services,
2. The special district reported $3,000.00 or less in revenues to the Department of Financial Services on its Annual Financial Report for the most recent fiscal year in which complete annual data is available from the Department of Financial Services, or as a newly created special district or a special district not required to file an Annual Financial Report, has submitted a current income statement verifying $3,000.00 or less in revenues for the current fiscal year,
3. The special district is not a component unit of a general purpose local government as determined by the special district and its Certified Public Accountant; and,
4. The special district’s registered agent has successfully complied with subsections (1) and (2) of this rule, and the Department has determined that the special district meets the conditions for a zero annual fee.
(f) $175.00 from all other independent and dependent special districts, invoiced annually on or about October 1 and due within 60 days.
(4) If the Department determines that a special district did not meet all of the conditions listed in subparagraph (3)(e)1.-4. of this rule, the Department shall notify the registered agent of the special district and payment shall be due as originally invoiced.
(5) If a special district fails to comply with the fee schedule set forth by this rule, the special district shall be subject to a fine within the limits set for the in Florida Statutes § 189.018 The total fee and fine is due within 30 days of the invoice date. The Department shall, at least 30 days prior to the due date, send any late fee invoice by regular mail to the registered agent of the special district. The Department shall use the post-marked date of a special district’s payment as a determination of whether a special district complies with the fee schedule by the due date. The Department shall report each special district in noncompliance with its fee requirements to the Office of the Comptroller for further action.
(6) The Department shall rountinely update it’s database with information received from the registered agent or appropriate contact person of each special district.
Rulemaking Authority 189.017, 189.018 FS. Law Implemented 189.018, 189.064, 189.601 FS. History-New 5-1-90, Amended 3-14-91, 12-3-91, 8-10-97, 3-17-99, 3-1-03, 9-26-07, Formerly 9B-50.003, Amended 2-17-15, 1-31-17, 10-26-21.