Florida Regulations 12-22.007: Registration Information Sharing and Exchange Program
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(1)(a) The Registration Information Sharing and Exchange Program, or “”RISE Program””, is authorized under Florida Statutes § 213.0535, to allow government agencies who participate in the program to periodically exchange specified tax information with the Department. This rule provides guidelines regarding this program, the data elements to be shared, and the frequency of sharing those data elements. This exchange of registration information between the Department, other state agencies, and units of local government is designed to improve the enforcement of specific state and local taxes, licenses, and permits.
(b) General information regarding the RISE Program and specific questions regarding the status of any data supplied by the Department should be directed to the General Tax Administration RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050 West Tennessee Street, Tallahassee, Florida 32399-0151 or by telephone, (850)617-8586 or by visiting the Department’s Internet site at www.floridarevenue.com/taxes/rise.
(2) RISE Agreements and Information Subject to Sharing.
(a) Level-one Participants. To participate in the Level-one RISE Program, each government agency is required to enter into an agreement with the Department to share information with regard to the taxes, licenses, and permits enumerated in section 213.0535(4)(a), F.S. The agreement, including attachments, specifies the data elements relating to the licensing or registration activity during each period that will be exchanged and the frequency of exchange of the information. The information subject to such exchange includes:
1. Registrant’s, licensee’s, or taxpayer’s name (name of business and owner);
2. Business mailing address, including zip code;
3. Business location address, including zip code;
4. Telephone number (business and owner);
5. Federal employer identification number or Social Security number (where authorized under the Federal Privacy and Confidentiality Act);
6. Business type code (NAICS or SIC code);
7. Business kind code (as provided by the Department);
8. County code (as provided by the Department);
9. Applicable state or local license or registration number and any other unique identifying number;
10. Business opening date; and,
11. Indication whether new or re-issuance (not renewals or address changes).
(b) Level-two Participants. To participate in the Level-two RISE Program, each government agency is required to enter into an agreement with the Department to share information with regard to the taxes enumerated in section 213.0535(4)(b), F.S. The agreement, including attachments, specifies the data elements relating to the licensing or registration activity during each period that will be exchanged and the frequency of exchange of the information. In addition to the data shared by Level-one participants, Level-two participants shall exchange data relating to tax payment history, audit assessments, and registration cancellations of sales and use tax, tourist development tax, tourist impact tax, municipal resort tax, and/or convention development tax dealers engaging in transient rentals.
(c) The Department hereby incorporates the following agreements used in the administration of the RISE Program. Copies of these agreements may be obtained, without cost, by: 1) downloading the selected agreement from the Department’s website at www.floridarevenue.com/taxes/rise; or, 2) calling the General Tax Administration RISE Coordinator at (850)617-8586; or, 3) writing the General Tax Administration RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050 West Tennessee Street, Tallahassee, Florida 32399-0151. Persons with hearing or speech impairment may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Number
Title
Effective Date
1. GT-400210
Registration Information Sharing and Exchange (RISE) Program – Level-One Agreement (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06275
01/16
2. GT-400211
Registration Information Sharing and Exchange (RISE) Program – Level-Two Agreement (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06276
01/16
3. GT-400212
Registration Information Sharing and Exchange (RISE) Program Participant Certification for Access to Confidential State Tax Information (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06277
01/16
(d) Each government agency participating in the RISE Program is required to transmit its shared data to the Department within 20 days after the close of the reporting period, using the format specified in RISE Attachment B of the Level-one RISE agreement (GT-400210) or of the Level-two RISE agreement (GT-400211).
(e)1. Section 213.053(8)(j), F.S., provides that the Department may provide the information authorized under Florida Statutes § 213.0535, to eligible participants and certified public accountants for such participants in the RISE Program. As a part of the Level-one RISE Agreement (GT-400210), or the Level-two RISE Agreement (GT-400211), each authorized employee of the participating government agency is required to execute Form GT-400212 (Registration Information Sharing and Exchange (RISE) Program Participant Certification for Access to Confidential State Tax Information), with the confidentiality requirements of Florida Statutes § 213.053, and rule chapter 12-22, F.A.C. Any person who becomes an authorized employee subsequent to January 31 must execute a separate certification. Executed certifications must be forwarded to the RISE Coordinator within 15 business days of the date of hire or the date of change in employment status.
2. Each year each authorized employee of the participating government agency is required to execute Form GR-400212 certifying his or her familiarity with the confidentiality requirements. Executed certifications must be forwarded to the RISE Coordinator by January 31 of each year.
(3)(a) Methods for Transmitting Data. The Department provides for the transmission of data between eligible participants of the RISE program. When submitting data to the Department, the participant is required to indicate the format in which the data is provided to the Department. Data is transmitted to the eligible participant by the Department in the same format as the format in which the participant provides data to the Department.
(b) Eligible participants who are required to transmit information under the RISE program and who are unable to make a timely exchange, because of system failure, incomplete data, or other reasons that are beyond the participant’s control, should contact the General Tax Administration RISE Coordinator.
(4) Frequency of Exchange.
(a) Units of state and local government that are Level-one participants are required to exchange, on a monthly or quarterly basis, the data enumerated in paragraph (2)(a) of this rule for each new registrant, new filer, or initial reporter, permittee, or licensee with respect to the taxes, licenses, or permits specified in Florida Statutes § 213.0535(4) Each RISE participant is required to select either a monthly or quarterly reporting period, and to notify the Department of its selection.
(b) The Department of Revenue and local officials who are Level-two participants are required to comply with the monthly or quarterly exchange requirements imposed on Level-one participants. Additionally, Level-two participants are required to exchange, on a quarterly basis, information as provided in paragraph (2)(b) of this rule. Audit assessments and registration cancellation information will be exchanged on a quarterly basis. Tax payment history information will be exchanged only upon a written request.
(c) Any requests for tax information outside the monthly or quarterly exchange provided in this rule should be addressed to the General Tax Administration RISE Coordinator.
Rulemaking Authority Florida Statutes § 213.0535(4), 213.06(1) FS. Law Implemented 213.053(8)(j), 213.0535 FS. History-New 3-17-93, Amended 4-2-00, 4-16-07, 1-25-12, 1-11-16.
Terms Used In Florida Regulations 12-22.007
- Attachment: A procedure by which a person's property is seized to pay judgments levied by the court.
- Reporter: Makes a record of court proceedings and prepares a transcript, and also publishes the court's opinions or decisions (in the courts of appeals).
(2) RISE Agreements and Information Subject to Sharing.
(a) Level-one Participants. To participate in the Level-one RISE Program, each government agency is required to enter into an agreement with the Department to share information with regard to the taxes, licenses, and permits enumerated in section 213.0535(4)(a), F.S. The agreement, including attachments, specifies the data elements relating to the licensing or registration activity during each period that will be exchanged and the frequency of exchange of the information. The information subject to such exchange includes:
1. Registrant’s, licensee’s, or taxpayer’s name (name of business and owner);
2. Business mailing address, including zip code;
3. Business location address, including zip code;
4. Telephone number (business and owner);
5. Federal employer identification number or Social Security number (where authorized under the Federal Privacy and Confidentiality Act);
6. Business type code (NAICS or SIC code);
7. Business kind code (as provided by the Department);
8. County code (as provided by the Department);
9. Applicable state or local license or registration number and any other unique identifying number;
10. Business opening date; and,
11. Indication whether new or re-issuance (not renewals or address changes).
(b) Level-two Participants. To participate in the Level-two RISE Program, each government agency is required to enter into an agreement with the Department to share information with regard to the taxes enumerated in section 213.0535(4)(b), F.S. The agreement, including attachments, specifies the data elements relating to the licensing or registration activity during each period that will be exchanged and the frequency of exchange of the information. In addition to the data shared by Level-one participants, Level-two participants shall exchange data relating to tax payment history, audit assessments, and registration cancellations of sales and use tax, tourist development tax, tourist impact tax, municipal resort tax, and/or convention development tax dealers engaging in transient rentals.
(c) The Department hereby incorporates the following agreements used in the administration of the RISE Program. Copies of these agreements may be obtained, without cost, by: 1) downloading the selected agreement from the Department’s website at www.floridarevenue.com/taxes/rise; or, 2) calling the General Tax Administration RISE Coordinator at (850)617-8586; or, 3) writing the General Tax Administration RISE Coordinator, Revenue Accounting, Mail Stop 1-3600, 5050 West Tennessee Street, Tallahassee, Florida 32399-0151. Persons with hearing or speech impairment may call the Florida Relay Service at 1(800)955-8770 (Voice) and 1(800)955-8771 (TTY).
Number
Title
Effective Date
1. GT-400210
Registration Information Sharing and Exchange (RISE) Program – Level-One Agreement (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06275
01/16
2. GT-400211
Registration Information Sharing and Exchange (RISE) Program – Level-Two Agreement (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06276
01/16
3. GT-400212
Registration Information Sharing and Exchange (RISE) Program Participant Certification for Access to Confidential State Tax Information (R. 01/16)
http://www.flrules.org/Gateway/reference.asp?No=Ref-06277
01/16
(d) Each government agency participating in the RISE Program is required to transmit its shared data to the Department within 20 days after the close of the reporting period, using the format specified in RISE Attachment B of the Level-one RISE agreement (GT-400210) or of the Level-two RISE agreement (GT-400211).
(e)1. Section 213.053(8)(j), F.S., provides that the Department may provide the information authorized under Florida Statutes § 213.0535, to eligible participants and certified public accountants for such participants in the RISE Program. As a part of the Level-one RISE Agreement (GT-400210), or the Level-two RISE Agreement (GT-400211), each authorized employee of the participating government agency is required to execute Form GT-400212 (Registration Information Sharing and Exchange (RISE) Program Participant Certification for Access to Confidential State Tax Information), with the confidentiality requirements of Florida Statutes § 213.053, and rule chapter 12-22, F.A.C. Any person who becomes an authorized employee subsequent to January 31 must execute a separate certification. Executed certifications must be forwarded to the RISE Coordinator within 15 business days of the date of hire or the date of change in employment status.
2. Each year each authorized employee of the participating government agency is required to execute Form GR-400212 certifying his or her familiarity with the confidentiality requirements. Executed certifications must be forwarded to the RISE Coordinator by January 31 of each year.
(3)(a) Methods for Transmitting Data. The Department provides for the transmission of data between eligible participants of the RISE program. When submitting data to the Department, the participant is required to indicate the format in which the data is provided to the Department. Data is transmitted to the eligible participant by the Department in the same format as the format in which the participant provides data to the Department.
(b) Eligible participants who are required to transmit information under the RISE program and who are unable to make a timely exchange, because of system failure, incomplete data, or other reasons that are beyond the participant’s control, should contact the General Tax Administration RISE Coordinator.
(4) Frequency of Exchange.
(a) Units of state and local government that are Level-one participants are required to exchange, on a monthly or quarterly basis, the data enumerated in paragraph (2)(a) of this rule for each new registrant, new filer, or initial reporter, permittee, or licensee with respect to the taxes, licenses, or permits specified in Florida Statutes § 213.0535(4) Each RISE participant is required to select either a monthly or quarterly reporting period, and to notify the Department of its selection.
(b) The Department of Revenue and local officials who are Level-two participants are required to comply with the monthly or quarterly exchange requirements imposed on Level-one participants. Additionally, Level-two participants are required to exchange, on a quarterly basis, information as provided in paragraph (2)(b) of this rule. Audit assessments and registration cancellation information will be exchanged on a quarterly basis. Tax payment history information will be exchanged only upon a written request.
(c) Any requests for tax information outside the monthly or quarterly exchange provided in this rule should be addressed to the General Tax Administration RISE Coordinator.
Rulemaking Authority Florida Statutes § 213.0535(4), 213.06(1) FS. Law Implemented 213.053(8)(j), 213.0535 FS. History-New 3-17-93, Amended 4-2-00, 4-16-07, 1-25-12, 1-11-16.