RULE NO.: RULE TITLE:
20-9.002: Processed Form
PURPOSE AND EFFECT: Revising conversion units for a standard equivalent 1 3/5 bushel box used in computing citrus advertising assessments in order to ensure a fair and correct number is available to industry for figuring conversion.
SUMMARY: Revising conversion units used in computing citrus advertising assessments.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:
The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.
The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: Every 3 to 5 years the equivalency of processed citrus converted to 1 3/5 bushel boxes of citrus fruit for the payment of assessments is reworked in order to ensure a fair and correct number for figuring that payment for those companies who do not keep complete records showing the number of boxes for which an assessment is payable. This tax is payable on a per box basis, therefore there is no increased regulatory costs involved to small businesses and no need for legislative ratification.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
RULEMAKING AUTHORITY: 601.10(1), 601.15(1), (10)(a), 601.155(3), (7) FS.
LAW IMPLEMENTED: 601.15(5), (6), 601.155 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: May 16, 2012, 9:00 a.m.
PLACE: Florida Department of Citrus, 605 E. Main Street, Bartow, FL 33830
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Alice P. Wiggins, License & Regulation Specialist, P. O. Box 9010, Bartow, FL 33831 or (863)537-3956 or awiggins@citrus.state.fl.us

THE FULL TEXT OF THE PROPOSED RULE IS:

20-9.002 Processed Form.

(1) No change.

(2) All persons or entities required to file excise tax returns pursuant to Section 601.155, Florida Statutes, shall file, each week, an excise tax return on forms furnished by the Department of Citrus (incorporated by reference in Rule 20-100.004, F.A.C.).

(a) All persons liable for the excise tax imposed by this section shall file with the Department of Citrus equalizing excise tax returns, certified as true and correct. The return, as furnished by the Department of Citrus, shall report information as to the number of units of processed orange or grapefruit products subject to this section upon which any taxable privilege was exercised during the period of time covered by the return, in addition to the status of inventoried product. Each handler shall maintain records and documentation supporting declarations made on the excise tax return filed with the Department of Citrus. Unless the actual number of boxes is known to the processor and can be substantiated by appropriate records in his possession, the following table shall be used in determining the equivalent number of boxes:

Conversion Unit
Product	Oranges	Grapefruit	Number of Equivalent 1-3/5 Bushel Boxes
Concentrate	6.56 ~~6.20~~ solids	4.91 ~~4.60~~ solids	1
Single Strength	6.22 ~~6.12~~ gallons	5.64 ~~5.26~~ gallons	1
~~Sections, canned~~	~~4.93 gallons~~	~~4.27 gallons~~	1

Rulemaking Authority 601.10(1), 601.15(1),(10)(a), 601.155(3),(7) FS. Law Implemented 601.15(5),(6), 601.155 FS. History–Formerly 105-1.15(2), Revised 1-1-75, § (2), Amended 11-21-77, 8-1-80, § (3), 2-1-81, 8-1-83, Formerly 20-9.02, Amended 7-21-86, 8-30-89, 8-27-91, 7-13-94, 10-22-95, 8-1-97,8-3-00, 11-27-01, 7-23-03, 7-25-06,_________.