Florida taxpayers who owe overdue taxes can get a break during Florida’s Tax Amnesty Days, July 1-September 30, 2010. Those taxpayers will be able to pay certain overdue taxes with no penalty and reduced interest.
The program applies to state and local option tax liabilities that were due before July 1, 2010. Under the terms of the program, taxpayers who are reporting a tax liability previously unknown to the Florida Department of Revenue or who are responding to a Letter of Inquiry, self-audit, or self-analysis will pay no penalty and only one-half of the interest due. Taxpayers who are responding to a bill, delinquency, audit, or other assessment issued by the Florida Department of Revenue will pay no penalty and only three-fourths of the interest due. Taxpayers who have been assessed a 10 percent administrative collection processing fee must pay that fee.
To be eligible, the liability for tax, penalty, or interest must be due before July 1, 2010; the taxpayer must complete a Tax Amnesty Agreement; the liability cannot be already covered by a settlement or installment payment agreement; the taxpayer may not be under a pretrial intervention or diversion program, probation, community control, or in a work camp, jail, state prison, or another correctional system regarding Florida revenue law; and the taxpayer is not currently under criminal investigation, indictment, information or prosecution regarding a Florida revenue law.
The taxes and fees eligible for amnesty include:
• Communications services tax
• Corporate income and emergency excise tax
• Documentary stamp tax
• Estate tax
• Motor fuel taxes (including local option taxes)
• Governmental leasehold intangible personal property tax
• Gross receipts tax on utility services
• Insurance premium taxes, surcharges, and fees
• Local option tourist development taxes administered by Department of Revenue and counties that self-administer tourist development taxes that have opted into the amnesty program
• Motor vehicle warranty fee (“lemon law”)
• Nonrecurring intangible personal property tax
• Pollutants taxes
• Sales and use tax (including discretionary sales surtaxes)
• Severance taxes (gas and sulfur, oil production, solid minerals)
• Solid waste and surcharge fees (rental car surcharge, tire and battery fees, gross receipts tax on dry cleaning)
The taxes and fees not eligible for amnesty include:
• Unemployment tax
• Miami-Dade County Lake Belt Fees
The fastest and easiest way to apply for this amnesty program is online. For additional information and the Tax Amnesty Agreement application (which will be available July 1, 2010), visit www.myflorida.com/dor.