12-28.001: Scope
12-28.002: Definitions
12-28.003: Enrollment Procedures
12-28.004: Method of Transferring Funds and Associated Remittance Information
12-28.005: Means of Communication to Report Payment Information
12-28.006: Remittance or Transmission Problems
12-28.007: Procedures for Payment
12-28.008: Due Date; General Provisions
12-28.009: Distribution of Funds Received by the Department
PURPOSE AND EFFECT: Section 213.13, F.S., requires the Department of Revenue and the Florida Association of Court Clerks to jointly develop an electronic system to remit taxes, fees, fines, reimbursements, court costs, or other court-related funds to the Department for distribution to designated state funds. That system was developed in 2001 and has been in operation since that date. Improvements have been made to the procedures employed to use the electronic remittance system that simplify the use of the system. The purpose of the proposed amendments to Rule Chapter 12-28, F.A.C. (Clerks of the Court Remittance Requirements), is to update the procedures to reflect the improvements to the Clerk of the Court Revenue Remittance System.
SUMMARY: The proposed amendments to Rule 12-28.001, F.A.C. (Scope), provide technical changes.
The proposed amendments to Rule 12-28.002, F.A.C. (Definitions): (1) add or amend definitions for the terms “electronic funds transfer,” “payment information,” “return/remittance detail,” “session,” and “working day” and remove definitions that are unnecessary.
The proposed amendments to Rule 12-28.003, F.A.C. (Enrollment Procedures), update the information on how a clerk of the court or his or her authorized designee is to enroll in the Department’s e-Services program and how to obtain the enrollment form from the Department.
The proposed substantial rewording of Rule 12-28.004, F.A.C. (Transmitting Funds and Return/Remittance Detail to the Department), updates the procedures for the electronic remittance of funds and the detail remittance information by the clerk of the court to the Department and provides current requirements to report transmission problems and to replace failed payments. When in effect, this substantial rewording will replace the provisions that are provided in Rule 12-28.005, F.A.C. (Means of Communication to Report Payment Information), Rule 12-28.006, F.A.C. (Remittance or Transmission Problems), and Rule 12-28.007, F.A.C. (Procedures for Payment). These rules are proposed to be repealed.
The proposed substantial rewording of Rule 12-28.008, F.A.C. (Due Date; General Provisions), clarifies that funds collected by the clerk of the court are to be remitted to the Department as follows: (1) documentary stamp tax and nonrecurring intangible personal property tax are to be remitted weekly; (2) court-related fees, service charges, court costs, and fines are to be remitted monthly; and (3) the cumulative excess over the approved budget amount, as provided in Section 28.36, F.S., is to be remitted annually on the last working day before December 31. The proposed rule provides information on how to obtain the annual calendar of due dates that is developed by the Department to assist the clerks in complying with their statutory requirements for the remittance of funds to the Department.
The proposed amendments to Rule 12-28.009, F.A.C. (Distribution of Funds Received by the Department), provide: (1) that the Department will make the required entries in the state accounting system within two working days of receiving an accurate payment; and (2) the Department will assist agencies in correcting errors in deposits to other agencies.
SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
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.
SPECIFIC AUTHORITY: 213.13 FS.
LAW IMPLEMENTED: 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS.
A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
DATE AND TIME: March 2, 2009, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-9407
THE FULL TEXT OF THE PROPOSED RULE IS:
12-28.001 Scope.
This rule chapter sets forth the rules to be used in the administration of Section 213.13, F.S., which provides for the electronic remittance of all funds moneys collected by the Clerks of the Court (“Clerk”) on behalf of the state or on behalf of the Court for distribution to the state and the electronic transmission of return/remittance detail for such remittance, and the electronic submission of associated remittance information, to the Department of Revenue for further disbursement to the various trust funds and agencies as designated in the applicable statutes.
Specific Authority 213.13 213.06(1) FS. Law Implemented 213.13, 213.131, 219.07 FS. History–New 8-19-02, Amended________.
12-28.002 Definitions.
For the purposes of this rule chapter, the following terms and phrases when used in this rule chapter shall have the meanings ascribed to them in this rule, except where the context clearly indicates a different meaning:
(1) “ABA” means the American Banking Association.
(1)(2) “ACH” or “Automated Clearing House” means a central distribution and settlement point for the electronic clearing of debits and credits between financial institutions rather than the physical movement of paper items.
(3) “ACH credit” means the electronic transfer of funds generated by a Clerk, cleared through the ACH for deposit to the State Treasury.
(2)(4) “ACH debit” means the electronic transfer of funds from a Clerk’s account, which is generated upon the Clerk’s instruction and cleared through the Automated Clearing House ACH for deposit to the State Treasury.
(5) “Addenda record” means that information as provided in Rule 12-24.008(2), F.A.C.
(6) “Associated remittance information” means that information required by statute or rules adopted by agencies that administer the programs for which the funds are collected.
(3)(7) “Department” means the Florida Department of Revenue.
(4) “Electronic funds transfer” means an electronic transfer of funds.
(8) “E-cash presentment” means the conversion of an electronic check into an EFT payment.
(9) “EFT” means an electronic funds transfer, electronic payment, or E-cash presentment.
(5)(10) “Payment information” means the data that a Clerk must submit when making an electronic remittance e-cash presentment and that must be communicated to the Department. Payment information includes the:
(a) Payor information, which consists of the:
1. Bank account number; and,
2. Financial routing and transit number as issued by the American Banking Association;
(b) Contact person information, which consists of:
1. Name;
2. Business telephone number; and,
3. Business mailing address.
(c) Name of person authorized to sign the electronic remittance.
(6) “Return/remittance detail” means that information required by statute or rules adopted by agencies that administer the programs for which the funds are collected. This information must, at a minimum, contain detailed data regarding the specific taxes, fees, fines, reimbursements, court costs, and other court-related funds that constitute the funds being electronically remitted.
(7) “Session” means the period of time from the point the Clerk logs onto the Internet Clerk of Court Revenue Remittance System up to the point the Clerk exits the system. A session can be concluded by:
(a) The Clerk through completion of an electronic remittance of funds and transmission of detail and receipt of a confirmation number, which is defined as a “transaction”; or,
(b) The Clerk through a “save and exit” feature (to return later for completion); or,
(c) The system because of inactivity or a connectivity failure.
(8) “Working day” means any calendar day other than a Saturday, Sunday, or federal or state legal holiday or legal holiday of the jurisdiction in which the Clerk’s financial institution is located.
(11) "FLAIR" means the Florida Accounting Information Resource.
Specific Authority 213.13 213.06(1) FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS. History–New 8-19-02, Amended________.
12-28.003 Enrollment Procedures.
(1)(a) Each Clerk of the Court or authorized designee who is required to electronically transmit return/remittance detail and to electronically submit payment information for such detail remit funds pursuant to Section 213.13, F.S., must enroll with the Department by accessing and completing enrollment on the Department’s Internet site at myflorida.com/dor/eservices or completing an Enrollment and Authorization for e-Services Program (Form DR-600, incorporated by reference in Rule 12-24.011, F.A.C.) Internet Registration/Authorization Agreement (Form DR-653W).
(b) Copies of the form may be obtained, without cost, by one or more of the following methods: 1) downloading the form from the Department’s Internet site at myflorida.com/dor/forms; or, 2) calling the Department at (800)352-3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
(2) Within 30 consecutive calendar days of receiving the completed enrollment DR-653W form, the Department will issue the Clerk an acknowledgement letter that includes the following:
(a) The Clerk’s business partner or user identification LOGIN Identification number.
(b) The Clerk’s password.
(c) Instructions for signing onto the Internet Clerk of Court Revenue Remittance System.
(d) The telephone number of the Department’s e-Services Unit, which will assist the Clerks in complying with the requirements of this program and Section 213.13, F.S.
(3)(a) If for any reason a Clerk or his or her authorized designee is replaced or is unable to perform the activities required by Section 213.13, F.S., the successor must notify and enroll with the Department within 30 consecutive calendar days of taking office or being hired by accessing and completing a change request on the Department’s Internet site, or completing and submitting a new Form DR-600.
(b) However, all regularly-scheduled fund remittances must continue without interruption during any transition period.
(4)(a) The Department prescribes Form DR-653W, Internet Registration/Authorization Agreement (August, 2002), as the form to be used for the purpose of this chapter and hereby incorporates this form by reference. Copies of this form may be obtained without cost by one or more of the following methods: 1) writing the Florida Department of Revenue, Distribution Center, 168 Blountstown Highway, Tallahassee, Florida 32304; or, 2) faxing the Distribution Center at (850)922-2208; or 3) using a fax machine telephone handset to call the Department’s automated Fax on Demand system at (850)922-3676; or 4) visiting any local Department of Revenue Service Center to personally obtain a copy; or 5) calling the Forms Request Line during regular office hours at (800)352-3671 (in Florida only) or (850)488-6800; or 6) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (http://www.myflorida.com/dor/). Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331.
(b) The Department will accept facsimile transmissions of the completed DR-653W at telephone number (850)922-5088.
Specific Authority 213.13 213.06(1) FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS. History-New 8-19-02, Amended________.
(Substantial rewording of Rule 12-28.004 follows. See the Florida Administrative Code for present text.)
12-28.004 Transmitting Method of Transferring Funds and Return/Remittance Detail Associated Remittance Information to the Department.
(1) Means of Funds and Detail Transmission – Clerks are required to use, as their means of funds and detail transmission, a personal computer capable of accessing the Internet using a version of the Microsoft Internet Explorer browser that utilizes 128-bit secure socket layer (SSL) encryption. Versions at or above 6.0 are strongly recommended.
(2) Procedures for Funds and Detail Transmission.
(a) After successful enrollment, the Clerk or his or her designee will access the Internet Clerk of Court Revenue Remittance System using his or her Business Partner Number/User ID and Password. This action initiates a session, as defined in Rule 12-28.002, F.A.C.
(b) During the session, the Clerk or his or her designee will be required to provide the following information:
1. Reporting period;
2. Return/remittance detail;
3. Payment information, as defined in Rule 12-28.002, F.A.C.
(c) The funds and detail transmission is not completed during any session until a confirmation number is issued. This number provides a means of verifying the transaction and serves as the Clerk’s receipt.
(3) Method for Funds Remittance. The prescribed method for funds remittance by the Clerks to the Department is the ACH-Debit method of electronic funds transfer. The Department will bear the costs of processing the funds remittance by the ACH-Debit method.
(4) Transmission Problems, Remittance Errors, and Failed Payments.
(a) Reporting Transmission Problems – Should the Clerk experience problems transmitting the return/remittance detail, the Clerk is required to contact the Department’s e-Services Unit as soon as possible:
1. By telephone at (850)487-9713, or;
2. By e-mail at cc-ehelp@dor.state.fl.us.
(b) Correcting Remittance Errors.
1. If, before 4:00 p.m., E.T., on the day of submission, a Clerk discovers that an error has been made in the return/remittance detail, the Clerk must contact the Department’s e-Services Unit at (850)487-9713 for assistance.
2. If, after 4:00 p.m., E.T., on the day of submission, or on any subsequent day thereafter, a Clerk discovers an error has been made in the return/remittance detail, the Clerk must contact the Department’s Refunds and Distribution Process at (850)487-1150 to report the error.
(c) Replacing failed payments – If a Clerk discovers that an electronic payment has failed or will be returned by his or her financial institution, the Clerk must immediately resubmit only the payment using the "Returned Item Repayment" page of the Internet Clerk of Court Revenue Remittance System. Should the Clerk require additional assistance, the Clerk may contact the Department’s Returned Items Unit at (850)488-8663.
Specific Authority 213.13 213.06(1) FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS. History–New 8-19-02, Amended________.
12-28.005 Means of Communication to Report Payment Information.
Specific Authority 213.06(1), FS. Law Implemented 213.13, 213.131 FS. History–New 8-19-02, Repealed________.
12-28.006 Remittance or Transmission Problems.
Specific Authority 213.06(1) FS. Law Implemented 213.13, 213.131 FS. History–New 8-19-02, Repealed________.
12-28.007 Procedures for Payment.
Specific Authority 213.06(1) FS. Law Implemented 213.13, 213.131 FS. History–New 8-19-02, Repealed________.
(Substantial rewording of Rule 12-28.008 follows. See Florida Administrative Code for present text.)
12-28.008 Due Date; General Provisions.
(1) The Clerks who are required to remit funds electronically must complete the transaction so that the amount due is deposited as collected funds to the State Treasurer’s account on or before the remittance due date required by applicable statute or any agency rule.
(a) Weekly Remittances. Documentary stamp tax and nonrecurring intangible personal property tax remittances must be remitted on a weekly basis. The Clerk must complete the transaction before 5:00 p.m. E.T., on the sixth working day following the close of the week in which the funds were received, as provided in Section 219.07, F.S.
(b) Monthly Remittances. Court-related fees, services charges, court costs, and fines must be remitted on a monthly basis. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the last working day before the 20th day of the month immediately following the month in which the moneys were collected, as provided in Section 28.245, F.S. Failure to do so will constitute late payment.
(c) Annual Remittance. The cumulative excess of all fees, service charges, court costs, and fines retained by the Clerk over the amount needed to meet the approved budget amount established under Section 28.36, F.S., must be remitted on an annual basis. The Clerk must complete the transaction before 5:00 p.m., Eastern Time, on the last working day before December 31, each year, as provided in Section 28.37(4), F.S.
(d) Failure to remit the funds as provided in this subsection will constitute late payment. Late payments must be deposited on the next business day following the date that the transmission was completed.
(2) To assist the Clerks in complying with all statutory requirements for timely remittance of funds due, the Department will annually develop a calendar of dates by which the initiation of a transaction must be completed before 5:00 p.m., Eastern Time. The annual calendar of remittance dates (Florida e-Services Program County Officers’ Calendar of Remittance Dates, Form DR-659C) is posted on the Department’s website at myflorida.com/dor/e-services and may also be obtained by calling the Department toll-free at (800)352-3671 or (850)488-6800. Persons with hearing or speech impairments may call the Department’s TDD at (800)367-8331 or (850)922-1115.
Specific Authority 213.13 213.06(1) FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS. History–New 8-19-02, Amended________.
12-28.009 Distribution of Funds Received by the Department.
(1) Upon receiving a Clerk’s payment information and associated remittance information, the Department will shall verify that the funds for subsequent distribution reconcile with the associated remittance information provided by the Clerk.
(2) Within two working days of receiving an accurate payment from the Clerk, the The Department will make all required entries in the State accounting system shall cause such funds to be electronically distributed in accordance with the associated remittance information to the appropriate trust fund or agency as designated in statute, within two business days of receiving an accurate payment from the Clerk. These entries will be based on the remittance detail for the appropriate trust fund or agency as designated in statute.
(3) If the Department determines, or is notified by a clerk’s office or benefiting agency, that there is information missing, or that there has been an error made in the submission of the remittance payment amount, the payment information for such remittance, or the associated remittance information for those funds deposited in a departmental fund, the Department will shall hold the funds in the Department of Revenue Clerks of the Court Trust Fund until the Clerk has been contacted and the error has been corrected. In the case of errors in deposits to other agencies, the Department will assist the affected parties in correcting the error.
Specific Authority 213.13 213.06(1) FS. Law Implemented 28.245, 28.36, 28.37(4), 213.13, 213.131, 219.07 FS. History–New 8-19-02, Amended________.