5812257, 20ER08-2 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 5812257

Notice of Emergency Rule

Department:

DEPARTMENT OF CITRUS

Overview

RULE:

20ER08-2	Processed Form
20ER08-3	Fruit Handled by Express and Gift Package Shippers
20ER08-4	Requirements to Guarantee Payment of Excise Tax
20ER08-5	Late Filing of Returns and Inadequacy of Bond
20ER08-6	Fresh Form.

SPECIFIC REASONS FOR FINDING AN IMMEDIATE DANGER TO THE PUBLIC HEALTH, SAFETY OR WELFARE:

Section 120.54(4)(b), F.S., states that those rules pertaining to perishable agricultural commodities shall be included in the definition of rules relating to the public health, safety, or welfare.
In June 2008, Governor Crist signed into law a statutory amendment to Section 601.15, F.S. authorizing the Florida Citrus Commission to set the tax rates no later than November after the release of more accurate crop estimates.
The amendment changed the deadline for the Commission setting the tax rate from August 1 to November 1 requiring the Department to amend certain parts of Chapter 20-9, F.A.C. related to the logistics of taxpayers’ filings of their excise tax returns.
Following the standard rulemaking time periods outlined in Section 120.54, F.S., would have created an impermissible gap whereby no amended rule complying with the amended statute would have been in place.
This “gap” would have created uncertainty in the industry, and could have undermined the ability of the Department to collect legislatively authorized excise taxes, potentially crippling the Department and its research and promotion programs.
Therefore emergency rulemaking is justified, especially in light of the concurrent initialization of rulemaking with an identical rule.
After taking testimony and discussing the matter at a regular public meeting and hearing in Lakeland, Florida on June 18, 2008, the Florida Citrus Commission found that there exists unusual circumstances and voted to adopt Emergency Rules 20ER08-2, 20ER08-3, 20ER08-4, 20ER08-5, and 20ER08-6 deferring reporting of early season fruit and payment of taxes until the tax rate is approved by the Florida Citrus Commission.

REASON FOR CONCLUDING THAT THE PROCEDURE IS FAIR UNDER THE CIRCUMSTANCES:

Adequate notice procedures were used by the Department of Citrus to inform the public and the Florida citrus industry of the pending adoption of Amendment A(1) to Department of Citrus Rule Chapter 20-9 in that notice was made via mail on June 10, 2008 of the meeting to members of the Florida Citrus Commission, all industry organizations, the Florida Press Corps and other interested persons. The Florida Citrus Commission was requested to pursue emergency rulemaking by interested persons and parties who would be affected by the regular rulemaking in order to more clearly communicate the changes to the industry before the beginning of the Florida citrus season on August 1, 2008.

SUMMARY:

Emergency Rules 20ER08-2, 20ER08-3, 20ER08-4, 20ER08-5, and 20ER08-6 defer the reporting of early season fruit and payment of taxes until after the tax rate is approved by the Florida Citrus Commission at its regularly scheduled meeting in October, with reporting and payment to begin on November 10.

THE PERSON TO BE CONTACTED REGARDING THE EMERGENCY RULE IS:

Alice P. Wiggins, License & Regulation Specialist, Legal Department, Florida Department of Citrus, P O Box 148, Lakeland, Florida 33802-0148 or awiggins@citrus.state.fl.us

PRINT PUBLISH DATE:

7/3/2008 Vol. 34/27

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=20ER08-2&PDate=7/3/2008&Section=4

REFERENCE MATERIALS:

No reference(s).

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