Florida Regulations 20-9.002: Processed Form
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(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 Fl. Admin. Code R. 20-100.004), 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 Florida Statutes § 601.155, shall file, each week, an assessment return on forms furnished by the Department of Citrus (incorporated by reference in Fl. Admin. Code R. 20-100.004).
(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, Fl. Admin. Code R. 20-100.004, 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 Fl. Admin. Code R. 20-100.004, 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, Fl. Admin. Code R. 20-100.004, 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 Florida Statutes § 601.155(10) The address to be used by the Department shall be the last address shown on Form 4R – Equalization Assessment Return CIT/REV/04R, Fl. Admin. Code R. 20-100.004, 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 Florida Statutes § 601.155(10), 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 Florida Statutes § 601.15
(d) All credits and refunds will be provided by Department of Citrus in accordance with Florida Statutes § 601.155
(3) Payment of assessments shall be remitted with the return for the period reported unless other payment schedules are prescribed in Fl. Admin. Code Chapter 20-9
(4) Payment guaranteed by bond, deposit, or letter of credit: Every handler of citrus shall, prior to opening each season, deposit with the Department of Citrus a surety bond, cash bond, certificate of deposit, or letter of credit as provided in either Rules 20-9.005 and 20-9.008, F.A.C., to guarantee payment of assessments.
Rulemaking Authority 601.10(1), 601.15(1), (10)(a), 601.155(3), (7) FS. Law Implemented 601.15(5), (6), 601.155 FS. History-Revised 1-1-75, Formerly 105-1.15(2), Amended 11-21-77, 8-1-80, 2-1-81, 8-1-83, Formerly 20-9.02, Amended 7-26-86, 8-30-89, 8-27-91, 7-13-94, 10-25-95, 8-1-97, 8-3-00, 11-27-01, 7-23-03, 7-25-06, 10-21-08, 6-19-12, 11-28-12, 1-28-13, 6-22-16, 8-1-17, 8-1-18, 6-30-21, 12-6-21.
(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, Fl. Admin. Code R. 20-100.004, 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 Fl. Admin. Code R. 20-100.004, 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, Fl. Admin. Code R. 20-100.004, 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 Florida Statutes § 601.155(10) The address to be used by the Department shall be the last address shown on Form 4R – Equalization Assessment Return CIT/REV/04R, Fl. Admin. Code R. 20-100.004, 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 Florida Statutes § 601.155(10), 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 Florida Statutes § 601.15
(d) All credits and refunds will be provided by Department of Citrus in accordance with Florida Statutes § 601.155
(3) Payment of assessments shall be remitted with the return for the period reported unless other payment schedules are prescribed in Fl. Admin. Code Chapter 20-9
(4) Payment guaranteed by bond, deposit, or letter of credit: Every handler of citrus shall, prior to opening each season, deposit with the Department of Citrus a surety bond, cash bond, certificate of deposit, or letter of credit as provided in either Rules 20-9.005 and 20-9.008, F.A.C., to guarantee payment of assessments.
Rulemaking Authority 601.10(1), 601.15(1), (10)(a), 601.155(3), (7) FS. Law Implemented 601.15(5), (6), 601.155 FS. History-Revised 1-1-75, Formerly 105-1.15(2), Amended 11-21-77, 8-1-80, 2-1-81, 8-1-83, Formerly 20-9.02, Amended 7-26-86, 8-30-89, 8-27-91, 7-13-94, 10-25-95, 8-1-97, 8-3-00, 11-27-01, 7-23-03, 7-25-06, 10-21-08, 6-19-12, 11-28-12, 1-28-13, 6-22-16, 8-1-17, 8-1-18, 6-30-21, 12-6-21.