Florida Administrative Code › 20 - DEPARTMENT OF CITRUS › 20 - Departmental › Chapter 20-9 - PAYMENT OF EXCISE TAXES › Section 20-9.002 - Processed Form

Current through Reg. 50, No. 138; July 16, 2024
(1) Filing assessment
				returns: All assessment returns required by law to be filed by handlers of
				citrus fruit sold or delivered for processing in the State shall be filed on
				forms furnished by the Department of Citrus (incorporated by reference in Rule
				 20-100.004, F.A.C.), and shall
				be filed with the Department of Citrus, each week with the first cumulative
				report due by November 10. Returns shall state the number of standard packed
				boxes of 1-3/5 bushels, or equivalent thereof in other containers or in bulk,
				received during the preceding week. Assessments shall be due and payable at the
				time of delivery of such fruit to the handler, allowing a deferral for fruit
				handled prior to November until the November 10 deadline.
(2) All persons or entities required to file
				assessment returns pursuant to Section
				 601.155, F.S., shall file, each
				week, an assessment 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 assessment
				imposed by this section shall file with the Department of Citrus, Form 4R -
				Equalization Assessment Return CIT/REV/04R, Rule
				 20-100.004, F.A.C., as furnished
				by the Department. The return, certified as true and correct, shall report
				information as to the number of units of processed orange or grapefruit
				products subject to this section upon which any assessable privilege was
				exercised during the period of time covered by the return. Each handler shall
				maintain records and documentation supporting declarations made on the return
				filed with the Department of Citrus. The Equivalent Units Conversion Chart
				utilized on Page 3 of Form 4R - Equalization Assessment Return CIT/REV/04R,
				incorporated by reference in Rule
				 20-100.004, F.A.C., shall be
				updated every three years based on a five-year weighted average of state test
				house yields.
(b) Equalizing
				assessments shall be due and payable within 61 days after the first of the
				assessable privileges is exercised in this state.
1. Assessable privileges exercised during
				August are due and payable by November 10, after the assessment rate has been
				established in October.
2. By June
				1 of each citrus season the Department of Citrus shall send via email to all
				persons who during that citrus season paid equalization assessments to the
				Department, an Import Assessment Election (Opt-out form) CIT/REV10, rule
				 20-100.004, F.A.C., allowing the
				person liable for the payment of the equalization assessment to object to the
				assessment for the subsequent season and to not pay two-thirds of the
				applicable assessment otherwise due that citrus season, as contemplated in
				Section  601.155(10),
				F.S. The address to be used by the Department shall be the last address shown
				on Form 4R - Equalization Assessment Return CIT/REV/04R, Rule
				 20-100.004, F.A.C., or on the
				prior year Import Assessment Election (Opt-out form), whichever address is
				deemed most deliverable. The form must be completed and returned to the
				Department via certified mail, courier, facsimile or e-mail to the address
				stated on the election form by July 15th or no later than 60 days before
				payment would be due. The election shall apply to all assessible privilege
				activity on and after the date of receipt by the Department of the Import
				Assessment Election (Opt-out form) for the balance of the citrus
				season.
3. Persons who did not pay
				assessments the previous season or who did not receive the Import Assessment
				Election form by the Department under subparagraph 2. may, at any time during
				the citrus season, request an Import Assessment Election (Opt-out form) from
				the Department and the right to opt-out of paying two-thirds of the applicable
				assessment shall, pursuant to Section
				 601.155(10),
				F.S., be granted by the Department immediately upon receipt of such completed
				and returned Import Assessment Election (Opt-out form) so long as the Opt-out
				form is delivered to the Department by certified mail, courier delivery,
				facsimile or e-mail to the address stated on the election form. The election
				shall apply to all assessible privilege activity on and after the date of
				receipt by the Department for the balance of the citrus
				season.
(c) The
				assessment levied by this section shall be at the same rate per box of oranges
				or grapefruit utilized in the initial production of the processed citrus
				products so handled as that imposed, at the time of exercise of the assessable
				privilege, by Section
				 601.15, F.S.
(d) All credits and refunds will be provided
				by Department of Citrus in accordance with Section
				 601.155,
				F.S.