Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12 - Departmental › Chapter 12-28 - REMITTANCE REQUIREMENTS FOR CLERKS OF THE COURT, MUNICIPALITIES, AND COUNTIES › Section 12-28.008 - Due Date; General Provisions

Current through Reg. 50, No. 138; July 16, 2024
(1)
				Transactions to remit funds electronically must be completed 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) 5-Day Remittances. Fees imposed
				under Section 322.20(11)(a),
				F.S., for providing individual driver history transcripts or other documents,
				or for assisting in search for an individual's driver history record must be
				remitted no later than five working days after receipt of the fee, unless a
				shorter period is required by law. The Clerk must complete the transaction
				before 5:00 p.m. (Eastern Time), on the fifth working day following the receipt
				of the fee.
(b) Weekly Remittances.
				Documentary stamp tax, nonrecurring intangible personal property tax,
				administrative fees for trustee deeds recorded as provided in Sections
				721.855 and
				721.856, F.S., collected by the
				Clerk, and traffic infraction detector penalties imposed under Section
				316.0083, F.S., collected by the
				Local Government must be remitted on a weekly basis. The Clerk must complete
				the transaction before 5:00 p.m. (Eastern Time), 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.
(c) 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 10th day of the month immediately following the
				month in which the moneys were collected, as provided in Section
				28.245, F.S. If the 10th day of
				the month falls on a Saturday, a Sunday, a legal holiday as defined in Section
				683.01, F.S., or on a legal
				holiday of the jurisdiction in which the Clerk's financial institution is
				located, the transaction must be completed on or before 5:00 p.m. (Eastern
				Time), on the preceding business day.
1. That
				portion of all court-related fees, service charges, court costs, and fines
				collected by the Clerk in the previous month that is in excess of one-twelfth
				of the Clerk's total budget for performance of court-related functions must be
				remitted on a monthly basis. Additional court-related fees, service charges,
				court costs, and fines collected by the Clerk that are required to be disbursed
				to a trust fund or an agency must also be remitted on a monthly
				basis.
2. When notified by the
				Florida Clerks of Court Operations Corporation that funds are due to the
				Department, the funds must be remitted on or before the 10th day of the month
				following the month in which the Clerk was notified.
3. The Clerk must complete the transaction
				before 5:00 p.m. (Eastern Time), on the last working day before the 10th day of
				the month immediately following the month in which the moneys were
				collected.
(d) Annual
				Remittance. The cumulative excess of all court-related fees, service charges,
				court costs, and fines retained by the Clerk, plus any funds received by the
				Clerk as provided in Section
				28.36(4), F.S.,
				that exceed the amount necessary to meet the Clerk's authorized budget amount
				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 January 25th of
				each year, beginning in January 2015. If the 25th day of the month falls on a
				Saturday, a Sunday, a legal holiday as defined in Section
				683.01, F.S., or on a legal
				holiday of the jurisdiction in which the Clerk's financial institution is
				located, the transaction must be completed on or before 5:00 p.m. (Eastern
				Time), on the preceding business day.
(e) Failure to remit the funds as provided in
				this subsection will constitute late payment.