Florida Regulations 12B-4.001: Payment of Tax
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(1) County Comptroller or Clerk of the Circuit Court.
(a) County Comptroller or Clerk of the Circuit Court – Each County Comptroller, or if there is none, then Clerk of the Circuit Court of each county, hereinafter referred to as Clerk of the Court, shall collect the tax imposed by Florida Statutes Chapter 201, on recorded documents, and may collect the tax on unrecorded documents, keeping a journal indicating the amount of tax paid. Clerks of the Court that elect to collect the tax on unrecorded documents shall meet the requirements of paragraph (b). All taxes collected on behalf of the state and associated information shall be electronically submitted to the Department, as provided in Florida Statutes § 213.13, and Rule Fl. Admin. Code Chapter 12-28 There shall be no collection allowance allowed to the Clerk of the Court when the tax is collected and not remitted in accordance with these rules.
(b) A notation is required on each document recorded or unrecorded by the Clerk of the Court that indicates the amount of tax paid and the county where payment is being made. The notation may be signed, initialed, or stamped with the name or initials of the Clerk of the Court, or designated agent thereof.
(2) Registered Persons – Unrecorded Documents.
(a) Any person who has averaged or will average at least 5 taxable transactions per month is required to register with the Department and remit the taxes due directly to the Department for all documents not to be recorded. Any person with less than 5 transactions per month has the option, but is not required, to register with the Department. The procedures provided in this subsection do not apply to documents that are to be recorded with the Clerk of the Court.
(b) A separate registration application is required for each location where taxable documents that are not recorded with the Clerk of the Court are maintained. If a registered person previously submitted Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) to the Department and holds an active certificate of registration or reemployment tax account, the registered person may use an Application for Registered Businesses to Add a New Florida Location (Form DR-1A, incorporated by reference in Fl. Admin. Code R. 12A-1.097) in the following circumstances:
1. To register an additional location.
2. To update a registered location that has moved from one Florida county to another.
(c) Registration with the Department for the purposes of the documentary stamp tax is available by using one of the following methods:
1. Registering through the Department’s website at www.floridarevenue.com using the Department’s eServices.
2. Filing Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) with the Department, as indicated on the registration application.
(d) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.
(e) Any person registered with the Department for documentary stamp tax purposes is required to file a Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents (Form DR-225, incorporated by reference in Fl. Admin. Code R. 12B-4.003) and remit the tax due.
(f) Any person registered shall keep a journal, or other account book or record of original entry, maintaining a listing of all unrecorded documents executed and delivered. The journal shall show a daily listing of each document, indicating every document transaction, the amount, and whether the document is taxable. When the document is taxable, the amount of tax due shall be indicated for each document. When the document is not taxable, the journal must indicate the reason for the exemption.
(g) The following notation or similar language, along with the amount of tax and the certificate of registration number, is required to be made on each document requiring tax under this procedure: “”Florida documentary stamp tax required by law in the amount of $___ has been paid or will be paid directly to the Department of Revenue. Certificate of Registration No. ___.”” For persons filing returns who have less than five taxable transactions per month and have opted not to register, no registration number is required on such documents.
(3) Unregistered Persons.
(a) Any person engaged in an average of less than 5 taxable transactions per month is not required to register with the Department, but may elect to register to report documentary stamp tax due.
(b) Any person who is not required to register and has not elected to register is required to file a Documentary Stamp Tax Return For Nonregistered Taxpayers’ Unrecorded Documents (Form DR-228, incorporated by reference in Fl. Admin. Code R. 12B-4.003) and remit tax due.
(4) Payment and Return Due Dates.
(a) For monthly filers, payments for documentary stamp tax and the associated return certifying the amount of tax due for the preceding month must either reach the Department or be postmarked on or before the 20th day of the month following the transaction to avoid penalty and interest for late filing. When the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied with returns will be accepted as timely if postmarked 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 Florida Statutes Chapter 683, 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, semiannual, or annual reporting is authorized by the Department pursuant to Florida Statutes § 201.133(8), the tax and associated return is due no later than the 20th day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.
(5) Procedures to Follow in Closing Out Alternate Procedure Stamp Accounts of Clerks:
(a) The Clerk’s receipts will be reconciled with remittances of tax to the Department.
(b) The Clerk’s receipts will be reconciled with tax affixed to recorded documents.
(c) The amount of tax due, less the collection allowance, will be collected from the Clerk by the Department.
Rulemaking Authority Florida Statutes § 201.11(1), 213.06(1) FS. Law Implemented 116.01, 201.01, 201.08, 201.09, 201.11, 201.12, 201.13, 201.132, 201.133, 201.14, 213.756, 219.07 FS. History-New 8-18-73, Formerly 12A-4.01, Amended 2-21-77, 12-3-81, Formerly 12B-4.01, Amended 12-5-89, 2-16-93, 12-30-97, 5-4-03, 3-25-20.
(b) A notation is required on each document recorded or unrecorded by the Clerk of the Court that indicates the amount of tax paid and the county where payment is being made. The notation may be signed, initialed, or stamped with the name or initials of the Clerk of the Court, or designated agent thereof.
(2) Registered Persons – Unrecorded Documents.
(a) Any person who has averaged or will average at least 5 taxable transactions per month is required to register with the Department and remit the taxes due directly to the Department for all documents not to be recorded. Any person with less than 5 transactions per month has the option, but is not required, to register with the Department. The procedures provided in this subsection do not apply to documents that are to be recorded with the Clerk of the Court.
(b) A separate registration application is required for each location where taxable documents that are not recorded with the Clerk of the Court are maintained. If a registered person previously submitted Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) to the Department and holds an active certificate of registration or reemployment tax account, the registered person may use an Application for Registered Businesses to Add a New Florida Location (Form DR-1A, incorporated by reference in Fl. Admin. Code R. 12A-1.097) in the following circumstances:
1. To register an additional location.
2. To update a registered location that has moved from one Florida county to another.
(c) Registration with the Department for the purposes of the documentary stamp tax is available by using one of the following methods:
1. Registering through the Department’s website at www.floridarevenue.com using the Department’s eServices.
2. Filing Form DR-1, Florida Business Tax Application (incorporated by reference in Fl. Admin. Code R. 12A-1.097) with the Department, as indicated on the registration application.
(d) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.
(e) Any person registered with the Department for documentary stamp tax purposes is required to file a Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents (Form DR-225, incorporated by reference in Fl. Admin. Code R. 12B-4.003) and remit the tax due.
(f) Any person registered shall keep a journal, or other account book or record of original entry, maintaining a listing of all unrecorded documents executed and delivered. The journal shall show a daily listing of each document, indicating every document transaction, the amount, and whether the document is taxable. When the document is taxable, the amount of tax due shall be indicated for each document. When the document is not taxable, the journal must indicate the reason for the exemption.
(g) The following notation or similar language, along with the amount of tax and the certificate of registration number, is required to be made on each document requiring tax under this procedure: “”Florida documentary stamp tax required by law in the amount of $___ has been paid or will be paid directly to the Department of Revenue. Certificate of Registration No. ___.”” For persons filing returns who have less than five taxable transactions per month and have opted not to register, no registration number is required on such documents.
(3) Unregistered Persons.
(a) Any person engaged in an average of less than 5 taxable transactions per month is not required to register with the Department, but may elect to register to report documentary stamp tax due.
(b) Any person who is not required to register and has not elected to register is required to file a Documentary Stamp Tax Return For Nonregistered Taxpayers’ Unrecorded Documents (Form DR-228, incorporated by reference in Fl. Admin. Code R. 12B-4.003) and remit tax due.
(4) Payment and Return Due Dates.
(a) For monthly filers, payments for documentary stamp tax and the associated return certifying the amount of tax due for the preceding month must either reach the Department or be postmarked on or before the 20th day of the month following the transaction to avoid penalty and interest for late filing. When the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied with returns will be accepted as timely if postmarked 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 Florida Statutes Chapter 683, 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, semiannual, or annual reporting is authorized by the Department pursuant to Florida Statutes § 201.133(8), the tax and associated return is due no later than the 20th day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.
(5) Procedures to Follow in Closing Out Alternate Procedure Stamp Accounts of Clerks:
(a) The Clerk’s receipts will be reconciled with remittances of tax to the Department.
(b) The Clerk’s receipts will be reconciled with tax affixed to recorded documents.
(c) The amount of tax due, less the collection allowance, will be collected from the Clerk by the Department.
Rulemaking Authority Florida Statutes § 201.11(1), 213.06(1) FS. Law Implemented 116.01, 201.01, 201.08, 201.09, 201.11, 201.12, 201.13, 201.132, 201.133, 201.14, 213.756, 219.07 FS. History-New 8-18-73, Formerly 12A-4.01, Amended 2-21-77, 12-3-81, Formerly 12B-4.01, Amended 12-5-89, 2-16-93, 12-30-97, 5-4-03, 3-25-20.