Florida Department of Revenue Administrative Collection Processing Fee Beginning September 1, 2009
Effective May 30, 2009, a new law imposes a 10 percent administrative collection processing fee on any outstanding debt older than 90 days. The fee is equal to 10 percent of the total amount of tax, penalty, and interest owed, or $10 for each collection event, whichever is greater. A “collection event” is defined as any time a taxpayer fails to:
• Timely file a complete return.
• Timely pay the full amount of tax reported on a return.
• Timely pay the full amount due resulting from an audit (after all appeal rights have expired or the result has been determined to be final).
On September 1, 2009, the Florida Department of Revenue will start collecting this fee on any debt from a collection event that is more than 90 days old, as well as any future debt from a collection event that remains outstanding for more than 90 days after initial notification. The collection fee will not be collected prior to September 1, 2009.
The fee will apply to all taxes and fees listed below:
• Communications services (including gross receipts)
• Corporate income/franchise and emergency excise
• Documentary stamp (including surtaxes)
• Gross receipts on dry cleaning facilities
• Gross receipts on utility services
• Insurance premium, fees, surcharges, and assessments
• Intangible personal property
• Lead-acid battery and waste tire
• Local option tourist development
• Miami-Dade County Lake Belt Area
• Motor fuel and diesel fuel
• Motor vehicle warranty
• Registration of secondhand dealers and secondary metals recyclers
• Rental car surcharge
• Sales and use (including discretionary sales surtaxes)
The collection fee only applies when the Department of Revenue administers and collects the tax or fee.
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