When a municipal, church owned, fraternal or community and non-profit association cemetery converts to a cemetery company as defined in Florida Statutes § 497.005, then said cemetery shall file the following with the Department:

Terms Used In Florida Regulations 69K-5.007

  • 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.
    (1) An Application To Organize A New Cemetery Company, Form DFS-CEMN, adopted in Fl. Admin. Code R. 69K-1.001 This application shall be accompanied by a non-refundable application fee of $5,005.
    (2) Establish and maintain a care and maintenance trust fund. The initial deposit for establishment of this trust fund shall be an amount equal to $10.00 per space for all spaces either previously sold or contracted for sale in said cemetery at the time of conversion or $50,000, whichever sum is greater.
    (3) Copy of sales agreement.
    (4) Completion of an Application To Transact Cemetery Business, Form DFS-CEM, adopted in Fl. Admin. Code R. 69K-1.001 Form DFS-CEM shall be accompanied by a license fee based on the cemetery’s last fiscal year sales pursuant to Florida Statutes § 497.265
Rulemaking Authority 497.103 FS. Law Implemented 497.263, 497.265 FS. History-New 9-29-75, Amended 1-27-81, Formerly 3D-30.19, Amended 10-23-91, Formerly 3D-30.019, Amended 6-26-02, Formerly 3F-5.007, Amended 3-1-16, 11-7-22.