Florida Administrative Code › 12 - DEPARTMENT OF REVENUE › 12A - Sales and Use Tax › Chapter 12A-12 - SOLID WASTE FEES › Section 12A-12.004 - Reporting and Remitting Fees

Current through Reg. 50, No. 138; July 16, 2024
(1)
(a) A Solid Waste and Surcharge Return (form
				DR-15SW, incorporated by reference in Rule
				12A-16.008, F.A.C.) reporting
				fees imposed by Sections
				403.718 and
				403.7185, F.S., on new tires and
				lead-acid batteries sold at retail shall be filed with the Department. Except
				as provided in Rule Chapter 12-24, F.A.C., the payment and the return must be
				delivered to the Department or be postmarked on or before the 20th day of the
				month following the date of sale to avoid penalty and interest for late filing.
				If the 20th day falls on Saturday, Sunday, or a legal holiday, payments
				accompanied by returns will be accepted as timely if postmarked or delivered to
				the Department on the next succeeding day which is not a Saturday, Sunday, or
				legal holiday. For purposes of this rule, a legal holiday means a holiday that
				is observed by federal or state agencies as a legal holiday as this term is
				defined in Chapter 683, F.S. and s. 7503 of the Internal Revenue Code of 1986,
				as amended. A "legal holiday" pursuant to s. 7503 of the Internal Revenue Code
				of 1986, as amended, means a legal holiday in the District of Columbia or a
				Statewide legal holiday at a location outside the District of Columbia but
				within an internal revenue district.
(b) When quarterly, semi-annual, or annual
				reporting is authorized by the Department pursuant to Section
				212.11(1)(c),
				F.S., the fee is due the first day of the month following the authorized
				reporting period and becomes delinquent on the 21st day of that month. When a
				dealer is required to file the new tire fee and the lead-acid battery fee under
				a single account number on the same return, the dealer may not exceed the
				limitations provided in Section
				212.11(1)(c),
				F.S., to be eligible to file on a quarterly, semi-annual, or annual
				basis.
(c) Any dealer who operates
				two or more places of business in a single county for which returns are
				required and who has obtained a county control reporting number from the
				Department for purposes of reporting sales and use tax must report the new tire
				fee and the lead-acid battery fee for all places of business located within a
				single county return using the county control reporting number.
(d) Any dealer who operates places of
				business in two or more counties for which returns are required and who has
				obtained a consolidated reporting number from the Department for purposes of
				reporting sales and use tax must report the new tire fee and the lead-acid
				battery fee for all places of business using the consolidated reporting
				number.
(e) For information on how
				to obtain a county control reporting number or a consolidated reporting number
				for purposes of sales and use tax, see subsection (1) of Rule
				12A-1.056, F.A.C.
(f) Each dealer is required to file a return
				for each reporting period even when no fee is due for that reporting
				period.
(g) Electronic filing of
				payments and returns for reporting fees must be submitted to the Department, as
				provided in Rule Chapter 12-24, F.A.C., when:
1. Payment of the fee is required to be made
				by electronic means;
2. Any return
				for reporting fees is required to be submitted by electronic means;
				or
3. No fees are due with a return
				for reporting fees.