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CST Confidential AccessCommunications Services Tax Agreement for Access to Confidential State Tax Information between City of Okeechobee and The Florida Department of Revenue (Local Government Name) 1. The Florida Department of Revenue, acting in its capacity as coordinator of the Communications Services Tax (CST) Information Sharing Website, and City of Okeechobee (Local Government) enter into this Agreement for the sharing of certain information specified in s. 213.053(8)(t), Florida Statutes (F.S.). This Agreement does not apply to any Federal tax information that the Federal Government provided to the Florida Department of Revenue. 2. According to s. 213.053(8), F.S., when in receipt of information shared under this Agreement, the Local Government and any person or entity that may have access to confidential information obtained by the Local Government under this Agreement shall be bound by all applicable laws imposing confidentiality requirements. These requirements include, but may not be limited to, those stated in s. 213.053, F.S., and Chapter 12 -22, Florida Administrative Code (F.A.C.). Violation of confidentiality requirements is a misdemeanor of the first- degree. punishable as stated in ss. 775.082 and 775.083. F.S., by up to one year in prison and /or fines up to $1,000. 3. As stated in s. 213.053(2), F.S., all information contained in returns, reports, accounts, or declarations is confidential. The Local Government and the person(s) referenced in paragraph 5 of this Agreement agree to take appropriate steps to protect confidential information obtained from the Florida Department of Revenue under this agreement from unauthorized use or disclosure. 4. The Local Government agrees that the information obtained from the Florida Department of Revenue pursuant to s. 213.053(8)(t), F.S., will be kept in a secure environment, and will only be used for the purposes stated in paragraph 5 of this Agreement. When no longer needed, the information obtained from the Florida Department of Revenue must be destroyed by shredding, incineration, pulping, or other appropriate means to make the information unreadable. Shredded paper should be 5/16 inch wide or smaller and, if not using a cross -cut shredder, paper should be fed into the shredder with lines of print perpendicular to the cutting blades of the shredder. If incinerating, the incinerator should produce enough heat to burn the entire bundle, or the bundle should be separated to ensure all pages are burned. If pulping, the process should reduce all material to particles one inch or smaller. 5. Only the person(s) or entity designated by the Local Government [ "Designated Person" and "Other Authorized Employees "] with an official need and use will be allowed to request. obtain, receive, and review the information. The Local Government agrees that information obtained from the Florida Department of Revenue pursuant to s. 213.053(8)(t), F.S., may be shared by the Local Government, Designated Person, or Other Authorized Employees only with persons with direct responsibility for budget preparation, auditing, revenue or financial administration, or legal counsel, and may only be used for purposes related to budget preparation, auditing, and revenue and financial administration. Information shared under this Agreement may not be further disclosed by the recipient unless meeting these stated criteria. 6. Each Designated Person and Other Authorized Employee is required to execute their respective "Certification" section of the Communications Services Tax Agreement for Access to Confidential State Tax Information, which is found in the Addendum to this Agreement. This Certification indicates that such persons are familiar with the confidentiality requirements of s. 213.053, F.S., and Chapter 12 -22, F.A.C., and that such persons are bound by the terms of this Agreement. Any Designated Persons and Other Authorized Employees who have been selected by the Local Government subsequent to the signing of this Agreement must execute a separate Certification, which shall become a part of this Agreement. In each instance, Certifications shall be forwarded to the Florida Department of Revenue Disclosure Officer within 15 business days of hire date or change of employment status, with a cover letter signed by the Local Government signatory to this agreement. 7. The Local Government shall notify the Florida Department of Revenue Disclosure Officer in writing within 15 business days when any signatory of this Agreement [including Designated Person(s) and Other Authorized Employees] leaves employment or changes employment status such that he or she no longer has an official use for the information. 8. Effective Date This Agreement shall be effective on the date all parties have signed the Agreement. 9. Duration and Termination A. This Agreement shall terminate five (5) years from the effective date. B. Either party may terminate this Agreement upon no less than thirty (30) calendar days notice, without cause, unless the parties mutually agree upon a lesser time. Said notice shall be in writing, delivered by certified mail, return receipt requested, or in person with proof of delivery. 10. Legal Requirements With respect to its interpretation, construction, effect, performance, enforcement, and all other matters, this Agreement shall be governed by, and be consistent with, the whole law of the State of Florida, both procedural and substantive. Any and all litigation arising under this Agreement shall be brought in the appropriate State of Florida court in Leon County, Florida. A, Each party hereto agrees that it shall be solely responsible for the wrongful act of its employees, contractors, and agents. However, nothing contained herein shall constitute a waiver by either party of its sovereign immunity and the limitation set forth in section 76$.28, F.S. B. The failure of either party to this Agreement to object to or to take affirmative action with respect to any conduct of the other which is in violation of the terms of this Agreement shall not be construed as a waiver of any existing violation, breach, wrongful conduct; or of any figure violation, breach, or wrongful conduct. 11. Modification Modification of this Agreement shall only be valid when reduced to writing and duly signed. The parties agree to renegotiate this Agreement if revisions of applicable Federal and/or State statutes and regulations make changes necessary; or when either party deems such action appropriate in the administration of the laws, 12. Severability If any provision of this Agreement or the application of it is determined to be invalid for any reason, such determination shall not affect the validity of other provisions or applications of the Agreement which can be given effect without the invalid provision or application. To this end, the provisions of this Agreement are declared to be severable. 13. The Local Government designates the following Designated Person to receive the password and user identification information for accessing the CST Information Sharing Website, and to control access to the CST Information Sharing Website: Name (print) India Riedel Finance Director Mailing Address 55 SE 3rd Avenue City /ZIP 34974 Phone Number 863- 763 -3372 E -mail Address iriedel @cityofokeechobee.com 14. This Agreement most be signed by the Local Government representative and the Florida Department of Revenue. Please sign and date in the space below. A copy ofthe Agreement, signed by the Florida Department of Revenue, will be returned to you. The parties have fully authorized the following persons to sign this Agreement on their behalf: ApproveJdj by Florida Department of Revenue: Approved by Local Government: Marcos Mantes De Oca Signatu Title Date City Administrator May 10, 2016 Name (print) rte: Sigma the Deputy Program Director, General Tax Administration OR Name (print) Signature Program Dir / Gc era/ Tax Administration Date_.... Please return your signed Agreement and Addendum to Paul Fultz, Disclosure Officer: By e -mail to local- govt - unit @dor.state.fl.us By fax to: 850- 921 -4711 By mail to: Florida Department of Revenue Local Government Unit 13,0, Box 6530 Tallahassee, FL 32314 -6668 ADDENDUM Communications Services Tax Agreement for Access to Confidential State Tax Information between City of Okeechobee and The Florida Department of Revenue (Local Government Name) Designated Person's Certification As the person designated in paragraph 13 of this Agreement to receive password and user identification information for accessing the CST Information Sharing Website, and to control access to the CST Information Sharing Website, I certify that 1 am familiar with the confidentiality requirements of s. 213.053, F.S., and aware that the unauthorized use or disclosure of state tax information is a misdemeanor of the first degree punishable as stated in ss. 775.082 and 775.083, F.S., by up to one year in prison and /or fines up to $1,000. 1 understand that information obtained from the Florida Department of Revenue pursuant to s. 213.053(8)(t), F.S., may be used only for official purposes related to budget preparation, auditing, and revenue and financial administration. 1 further certify that I have received a copy of the Agreement and agree to be bound by all of the Agreement terms. Designee Name (print)_Ln-d a Riedel Designee signature 1 f %' �- z r � Date May 10, 2016 Title Finance Director Other Authorized Employees' Certification As an authorized employee or contractor of the Local Government. I certify that 1 am familiar with the confidentiality requirements of s. 213.053, F.S., and aware that the unauthorized use or disclosure of state tax information is a misdemeanor of the first degree punishable as stated in ss. 775.082 and 775.083. F.S., by up to one year in prison and /or fines up to $1,000. I understand that information obtained from the Florida Department of Revenue pursuant to s. 213.053(8)(t), F.S., may be used only for official purposes related to budget preparation, auditing, and revenue and financial administration. 1 further certify that 1 have received a copy of the Agreement and agree to be bound by all of the Agreement terms. Name (print) Melissa Henry Title Finance Clerk Signature 1,`1h-2i 7 Date May 10, 2016 Name (print) Title Signature Date Name (print) Title Signature Date Name (print) Title Signature Date Name (print) Title Signature Date Name (print) Title Signature Date (Attach additional sheets, if needed) CHAPTER 12 -22 CONFIDENTIALITY AND DISCLOSURE OF TAX INFORMATION 12- 22.001 Scope of Rules (Repealed) 12- 22.002 Definitions 12- 22.003 Confidentiality of Tax Information (Repealed) 12- 22.004 Access to Tax Information (Repealed) 12- 22.005 Disclosure Procedures 12- 22.006 Delegation of Authority 12- 22.007 Registration Information Sharing and Exchange Program 12- 22.008 Warrants and Liens List 12- 22.001 Scope of Rules. Rulemaking Authority 213.06(1) FS. Law Implemented 192.105, 193.074, 195.027, 195.084, 196.101. 201.022, 206.27, 211.125, 211.33, 212.0305(3)(d), 213.053, 213.21, 213.22, 213.27, 220.242, 336.025(2)(a), 896.102(2) »S. History New 12- 18 -88, Repealed 5 -9 -13. 12- 22.002 Definitions. For the purposes of this rule chapter, the terms have the meanings prescribed in this section. (1) "Department" means the Florida Department of Revenue. (2) "Disclosure" means making known or available to any person in any manner whatsoever, a return, return information, state tax information, or federal tax information. (3) "Federal tax information" means any tax information furnished to the Department by the Internal Revenue Service. (4) "Return" means any report, claim, statement, notice, application, affidavit, or other document required to be filed within a prescribed period or on or before a prescribed date under the authority of any provision of those documents, declarations, reports, schedules, amendments, or other written statements filed with the Department by a taxpayer under a revenue law of this state which the Department has the responsibility of regulating, controlling, and administering. This term includes any copy of a federal income tax return or other attachments which are designed to be supplemental to, or become a part of, a return. (5) "Return information" means any information shown on a return which is filed with, or furnished to, the Department, by, or on behalf of, a taxpayer, including taxpayers' names, addresses, account numbers, tax computations or payment data, and any other specific accounts details. (6) "State tax information" means all records of the Department relating to particular taxpayers, including returns, return information, letters of advice, technical assistance advisements, large currency transaction reports, and investigative reports which are subject to the disclosure provisions of Section 213.053, F.S., and does not include federal tax information furnished to the Department by the Internal Revenue Service. (7) "Tax information" means all records of the Department relating to particular taxpayers, including returns, return information, federal tax information, letters of advice, technical assistance advisements, large currency transaction reports, and investigative reports. This term encompasses the status and existence of an account and whether the account is active, inactive, or delinquent. (8) "Official Purposes" as used in Section 213.053, F.S., and this rule includes the following: (a) The use of state tax information in referring a case for criminal prosecution in instances when an agency employee attests by affidavit that there is probable cause to believe that a crime has been committed. Such attestation and affidavit must be reviewed and approved by the Criminal Investigations Process Owner, General Tax Administration, and the General Counsel, or their designees. (b) The use of state tax information upon written approval by the Executive Director or the Executive Director's designee in obtaining a search warrant or subpoena in the investigation of a crime under the revenue laws. (c) The use of state tax information, if approved in writing by the Executive Director or the Executive Director's designee, to notify state attorneys, sheriffs or other law enforcement agencies of activity in violation of state law or Department rules when such violation is beyond the legal authority or capacity of the Department to halt or prosecute. (d) The use of state tax information in any judicial or quasi - judicial actions, including actions brought under Chapter 72, F.S., in which the Department is participating as a party and where the liability for or collectability of a tax is at issue. (e) The use of taxpayer information by independent contract agents in the administration of the Department's statutory duties and responsibilities. Such independent contract agents are subject to the restrictions and prohibitions contained in Section 213.053, F.S., and this rule. (f) The use of state tax information by the Department, solely to the extent necessary to obtain information which is not otherwise available in the determination and /or collection of a specific taxpayer's tax liability. The Department's employee or agent must first exhaust all efforts to obtain or confirm information from the taxpayer or from internal sources before disclosing information under this subsection. The following examples are included to clearly describe the intent of this paragraph: I. Example I. An auditor uses state tax information in an audit of a purchaser's use tax liability, where the information is obtained relative to the purchaser's use tax liability during an audit of a vendor. 2. Example 2. An auditor uses state tax information obtained in an audit of a vendee to confirm the status and amount of purchases from a vendor by the vendee. (g) The enumeration in this rule of activities of the Department as "Official Purposes" is not all inclusive, and should not be construed to deny the existence of other "Official Purposes" not here enumerated. (9) "Official Purposes" as used in Section 213.053, F.S., and this rule does not include the publishing, disclosing or conveying of state tax information to the public by any general means, or disclosure by the Department of state tax information to other agencies or persons in conducting their official purposes except as specifically provided in Section 213.053, F.S., and these rules. Rulemaking Authority 213.06(1) FS. Law Implemented 212.12, 212.13, 212.133, 213.755(2)(a), 213.03, 213.053. 213.28 FS. History New 12 -18- 88. Amended 11- 14 -91. 6- 23 -92, 5 -9 -13. 12- 22.003 Confidentiality of Tax Information. Rulemaking Authority 213.06(1) FS. Law Implemented 125.0104, 125.0108, 192.105, 193.074, 195.027, 195.084, 196.101, 201.022, 206.27, 211.125, 211.33, 212.0305, 212.084, 213.053, 213.21, 213.22, 213.27, 220.242, 336.025, 370.07(3), 403.718, 403.7185, 403.7195. 538.11, 624.5092, 896.102(2) LS. History -New 12- 18 -88. Amended 2- 13 -91, 11- 14 -91, 6- 23 -92, Repealed 5 -9 -13. 12- 22.004 Access to Tax Information. Rulemaking Authority 213.06(1) FS. Law Implemented 24.108(5), 212.10(1), 213.05, 213.053, 213.0535, 213.22, 213.27, 213.28, 213.30, 896.102 FS. History —New 12- 18 -88, Amended 12 -6 -89, 2- 13 -91, 11- 14 -91, 1 -5 -93, 12- 13 -94. Repealed 5 -9 -13. 12- 22.005 Disclosure Procedures. (1) Taxpayer Requests for Tax Information. (a) The Department will permit taxpayers or their authorized representatives to inspect and receive copies of the taxpayer's tax returns and related documents filed with the Department, when lawfully requested. Department records are maintained by the Records Center Manager, Return and Revenue Processing, Florida Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida, and are available for authorized inspection Monday through Friday, excluding legal holidays, between the hours of 8:00 a.m. and 5:00 p.m. 1. Taxpayers seeking disclosure of their confidential tax information in person must establish proper identification, such as a valid driver's license or personal identification card. The signature of the taxpayer will also be compared with the signature displayed on the appropriate identification instrument; 2. Taxpayer representatives requesting confidential information in person are also required to established proper identification. 3. A taxpayer may authorize his or her representatives to receive confidential state tax information by filing a completed Power of Attorney and Declaration of Representative (Form DR -835, incorporated by reference in Rule 12- 6.0015, F.A.C.), signed by the taxpayer and the representative. A taxpayer's representative must present the executed Power of Attorney and Declaration of Representative to the Department prior to the release of confidential state tax information. (b) Taxpayers or their authorized representatives, after establishing their identity, may inspect, in person, any state tax documents filed by or on behalf of the same taxpayer. Audit reports that have previously been furnished to the taxpayer may also be inspected. However, audit workpapers, interoffice communications, investigative reports, and cover letters expressing opinions may not be inspected without prior authorization from the Executive Director or the Assistant Executive Director or their delegate. (c) Prior to making state tax information available for inspection or copying, the custodian or employee making disclosure will disassociate all federal tax information and all other reports, documents, or information, the release of which is not authorized. (2) Written Requests for Tax Information by a Taxpayer, Taxpayer's Representative, or Personal Representative of an Estate. (a) l .a. A taxpayer, a taxpayer's authorized representative, or the personal representative of an estate may request a copy of the taxpayer's returns by submitting a completed and signed Request for Copy of Tax Return (Form DR -841, R. 07/15, hereby incorporated by reference, effective 07/15) (http: / /www.flrules.org /Gateway /reference.asp ?No= Ref - 05599) or a written request directed to Records Management, MS 1 -4364, 5050 West Tennessee Street, Tallahassee, Florida 32399 -0158. b. Copies of forms may be obtained, without cost, by: 1) downloading the form from the Department's Internet site at www.myflorida.com /dor /forms; or, 2) calling the Department at 1(800) 352 -3671, Monday through Friday, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center or, 4) writing the Florida Department of Revenue, Taxpayer Services, 5050 West Tennessee Street, Tallahassee, Florida 32399 -0112. Persons with hearing or speech impairments may call the Florida Relay Service at 1(800) 955 -8770 (Voice) and 1(800) 955 -8771 (TTY). 2. A written request must be submitted on the business' letterhead and must include: the federal identification number or social security number of the owner, business mailing address, records requested, and the signature of the owner or a registered officer of the business. 3. Social security numbers are used by the Florida Department of Revenue as unique identifiers for the administration of Florida's taxes. Social security numbers obtained for tax administration purposes are confidential under Sections 213.053 and 119.071, F.S., and are not subject to disclosure as public records. Collection of an individual's social security number is authorized under state and federal law. Visit the Department's Internet site at www.myflorida.com /dor and select "Privacy Notice" for more information regarding the state and federal law governing the collection, use, or release of social security numbers, including authorized exceptions. (b) Included in those classes of persons who are allowed access to previously submitted state tax information upon written request are the authorized representatives of corporations, partnerships, trusts, estates, receiverships, and other artificial entities. Requests received from corporations must be signed by a prinicipal officer and attested to by the securary of another officer of the corporation. (c)1. All copies of state tax returns filed by or on behalf of a taxpayer are sent directly to the taxpayer's address of record unless the taxpayer requests that the information be: a. Mailed to the taxpayer at a designated address; b. Faxed to the taxpayer at a designated facsimile number; c. Provided to an e -mail address designated by the taxpayer; d. Mailed to the address of a duly authorized taxpayer representative, facsimile number, or e -mail address as designated in a Power or Attorney and Declaration of Representative (Form DR -835) attached to the Request for Copy of Tax Return (Form DR- 841). 2. A taxpayer's representative must be authorized to receive copies of state tax returns and state tax information on behalf of the taxpayer. An authorized representative must attach an executed Power of Attorney and Declaration of Representative (Form DR- 835) to the Request for Copy of Tax Return (Form DR -841) for such disclosure prior to the release of any returns or return information by the Department. 3. The Department will review all written requests for state tax information and determine the authenticity of the request prior to disclosing any confidential tax information. (3) Telephone Requests for Tax Information. Department employees may disclose confidential state tax information by telephone only when the identity of the caller is established as that of the taxpayer or the taxpayer's authorized representative. (a) Persons who claim to be taxpayers will be advised that the requested information must be researched for a return call. The return telephone number must be verified as belonging to the taxpayer prior to the disclosure of any state tax information. (b) A person who claims to be an authorized representative of a taxpayer must have a completed Power of Attorney and Declaration of Representative (Form DR -835) signed by the taxpayer and the representative on file with the Department. The representative will be advised that upon verification of such authorization, requested state tax information will be researched for a return call. The return telephone number must be verified as belonging to the authorized taxpayer representative prior to the disclosure of any tax information. (c) Persons who request copies of state tax information by telephone will be advised that the requested information will be mailed to the address of the taxpayer on record. (4) Written Requests for Tax Information by Government Agencies and Officials. (a) The Department may provide tax information to any federal, state, or local agency or official specifically authorized by Section 213.053, F.S. Tax information provided under Section 213.053(8), F.S., will be disclosed under the terms of a written agreement executed between the Department and the requesting agency or official. All other requests for information must be in writing and directed to the Confidential Incident Response and Disclosure Officer, Florida Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314 -6668, for review and clearance prior to disclosure. (b) The Confidential Incident Response and Disclosure Officer maintains all written agreements between the Executive Director and agencies authorized to receive information and periodically reviews the procedures and the disclosure activity of the Department to ensure compliance with statutes governing the confidentiality of tax information. Any questions or requests not covered by existing procedures or agreements must be directed to the Confidential Incident Response and Disclosure Officer. (5) Written Requests for Tax Information Involving the Administration of a Bankruptcy Estate. Requests for information allowed under Section 213.053(12), F.S., must be directed to the Administrator, Bankruptcy Section, Florida Department of Revenue, P. O. Box 6668, Tallahassee, Florida 32314 -6668. (6) Requests for Technical Assistance Advisements. Technical assistance advisements and requests for technical assistance advisements are confidential and not subject to public inspection or examination pursuant to Chapter 119, F.S. The disclosure of technical assistance advisements is subject to the provisions of Sections 213.053 and 213.22, F.S. Technical assistance advisements with taxpayer names, addresses, and identifying details deleted may be disclosed. The disclosure fee of $5.00 each or 50 cents per page, whichever is greater, is charged for such disclosures. Requests for copies of technical assistance advisements shall be addressed to the Technical Assistance and Dispute Resolution, P. O. Box 7443, Tallahassee, Florida 32314 -7443. (7) Subpoenas under Section 213.053(8), F.S., seeking disclosure of reports of large currency transactions filed with the Department under Section 896.102(1), F.S., should be addressed to the Criminal Investigations Process Owner, Florida Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399 -0100, as custodian of the reports. (8) Orders of a judge and criminal and RICO Act subpoenas which seek disclosure of all other tax information should be served on the Records Manager, Florida Department of Revenue, 2450 Shumard Oak Boulevard, Tallahassee, Florida 32399 -0158, as the designated custodian of records for the Department. Rulemaking Authority 213.06(1), 213.22(4) F.S. Law Implemented 213.053, 213.22 FS. History New 12- 18 -88, Amended 1- 25 -12, 5 -9 -13, 7- 28 -15. 12- 22.006 Delegation of Authority. (I) The Authority to disclose state tax information is delegated to certain positions within the Department. Employees within these positions shall determine that request for disclosure of tax information meet the statutory provisions for disclosure in Section 213.053, F.S., and shall follow the procedures for disclosure in Rule 12- 22.005, F.A.C. (2) Specific responsibilities are delegated to the following positions within the Department to ensure the confidentiality of tax information and coordinate requests for authorized disclosure of tax information within the Department. (a) Program Directors having primary custody or control of returns or tax return information will determine that the necessary safeguards are in place to prevent the unauthorized use or disclosure of state or federal tax information. They shall issue appropriate written instructions to employees under their supervision and shall adopt measures to ensure that employees remain thoroughly familiar with and strictly adhere to the rules and procedures governing confidentiality and the disclosure of tax information. They are responsible for publishing specific procedures to ensure the security of confidential tax information during emergency conditions. (b) The Security and Disclosure Officer is responsible for the development of security directives and the periodic review of security procedures within the Department. A report of all findings is furnished to the Executive Director for action as deemed appropriate. The Security and Disclosure Officer is the Federal /State Coordinator, and is responsible for the development of information sharing agreements with appropriate federal and state agencies. This person acts as liaison with federal and state agencies and their appropriate administrators concerning the exchange of tax information. The Security and Disclosure Officer reviews all requests from counties and taxing districts requesting information in accordance with Section 213.053(9), F.S., for statutory compliance. Accordingly, the Security and Disclosure Officer is authorized to receive and request any tax information within the Department of Revenue or the above referenced entities, when such information will facilitate performance of these duties and responsibilities. (c) The Records Center Manager, Return and Revenue Processing, is designated as the Custodian of Records for the Department. The Records Center Manager is responsible for copying and certifying tax records for use in court and the processing of requests to inspect or receive copies of returns. (d) The Criminal Investigations Process Owner, is designated as the custodian of the reports of large currency transactions and is responsible for disclosure of documents and information filed with the Department under Section 896.102(1), F.S., pursuant to a subpoena served under Section 213.053(8), F.S. (e) Employees of the Department of Revenue shall be required, at least annually, to review the procedures governing confidentiality and the authorized disclosure of confidential information and to certify that they are familiar with them. All new employees are required to read the policy and procedures regarding confidentiality and to certify that they have read and understand them. Employees who are terminating their employment with the Department shall certify that they are still subject to the confidentiality and penalty provisions of Section 213.053, F.S., as it pertains to their knowledge of confidential tax information maintained by the Department of Revenue. Rulemaking Authority 213.06(1) F.S. Law Implemented 213.05, 213.053 PS. history— New 12- 18 -88, Amended 12- 13 -94. 12- 22.007 Registration Information Sharing and Exchange Program. (1)(a) The Registration Information Sharing and Exchange Program, or "RISE Program ", is authorized under Section 213.0535, F.S., 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, General Tax Administration Resource Management, Mail Stop #1 -4600, 5050 West Tennessee Street, Tallahassee, Florida 32399 -0151 or by telephone, (850)717 -7129 or by visiting the Department's Internet site at http: / /www.myflorida.com /dor /governments /rise.html. (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 2I3.0535(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 Internet site at www.myflorida.com /dor; or, 2) calling the General Tax Administration RISE Coordinator at (850)717 -7129; or, 3) writing the General Tax Administration RISE Coordinator, General Tax Administration Resource Management, Mail Stop 1 -4600, 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 — 01/16 Level -One Agreement (R. 01/16) http: / /www.flrules.org /Gateway /reference.asp ?No =Ref -06275 2. GT -40021 1 Registration Information Sharing and Exchange (RISE) Program — 01/16 Level -Two Agreement (R. 01/16) http: / /www.flrules.org /Gateway /reference.asp ?No = Ref -06276 3. GT- 400212 Registration Information Sharing and Exchange (RISE) Program 01/16 Participant Certification for Access to Confidential State Tax Information (R. 01/16) http: / /www.flrules.org /Gateway /reference.asp ?No = Ref -06277 (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 Section 213.0535, F.S., 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 Section 213.053, F.S., 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 Section 213.0535(4), F.S. 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 213.0535(.1), 213.06(1) F.S. Law Implemented 213.053(8)0. 213.0535 FS. History--New 3- 17 -93, Amended .1- 2- 00. .1 -16 -07, 1- 25 -12, 1- 11 -16. 12- 22.008 Warrants and Liens List. (1) Scope. (a) Section 213.053(20), F.S., authorizes the Department to publish a list of taxpayers against whom the Department has filed a warrant, notice of lien, or judgment lien certificate for the taxes, surtaxes, surcharges, or fees, listed in Section 213.05 and Chapter 443, F.S., and administered by the Department. This rule outlines the only means by which the Department will publish or provide this information. (b) The information that Section 213.053(20), F.S., authorizes the Department to publish is available in the public records of Florida. Section 213.053(20), F.S., authorizes the Department to consolidate portions of that public information in a list and to publish that list to the public. Neither Section 213.053(20), F.S., nor this rule permits the Department or its employees to otherwise disclose confidential information. (2) Warrants and Liens List. (a) The Warrants and Liens List will include: 1. Two taxpayers from each of the 67 Florida counties with the highest unsatisfied warrant and lien totals when the unsatisfied warrant and liens totals for each taxpayer exceeds $1,500; and 2. All other taxpayers who have unsatisfied warrant and lien totals of $100,000 or greater. (b) For each taxpayer included on the Warrants and Liens List, the following information will be provided: 1. Taxpayer name, owner name based upon information provided to the Department and on file with the Department of State at the time the warrant or lien was filed, and business location address; 2. County in which the taxpayer is located; 3. Warrant or lien number(s); and 4. Amount of each outstanding warrant or lien as recorded. (c) The Warrants and Liens List will not include any taxpayer that has: 1. Entered into a closing agreement; 2. Entered into a stipulated payment agreement with the Department that has not been terminated pursuant to Rule 12- 17.009, F.A.C.; or 3. In place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount. (d) The Warrants and Liens List will be posted to the Department's Internet site at www.myflorida.com /dor. (3) Maintenance of the Warrants and Liens List. (a) The Warrants and Liens List will be updated monthly to include those taxpayers as provided in paragraph (2)(a). (b) Any taxpayer included on the Warrants and Liens List who pays the outstanding warrant(s) or lien(s) amount, enters into a stipulated payment agreement for the outstanding warrant(s) or lien(s) amount, or has put in place any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) amount will be removed from the list within two business days of the date: 1. Payment of the outstanding liability is received by the Department; 2. A stipulation payment agreement is executed by the taxpayer and the Department for the amount of the outstanding liability; or 3. Any other agreement or order that provides for payment of the outstanding warrant(s) or lien(s) has been put in place. (4) No other reports or information will be made available concerning the taxpayers included in or removed from the Warrants and Liens List. Rulemaking Authority 213.053(20) FS. Law Implemented 55.10, 55.202. 55.204, 95.091(1)(a), (b). 198.22, 198.33, 199.262, 201.16, 211.125(7)(a), 211.33(7)(a), 213.053(20), (21), 213.21(2), (4). 213.69, 213.731, 213.733, 220.813, 443.1316 FS. History- New 5- 23 -11. Statutes & Constitution :View Statutes : Online Sunshine Select Year: The 2015 Florida Statutes 2015 Go Page 1 of 7 Title XIV Chapter 213 View Entire TAXATION AND STATE REVENUE LAWS: GENERAL Chapter FINANCE PROVISIONS 213.053 Confidentiality and information sharing. - i (1) This section applies to: (a) Section 125.0104, county government; (b) Section 125.0108, tourist impact tax; (c) Chapter 175, municipal firefighters' pension trust funds; (d) Chapter 185, municipal police officers' retirement trust funds; (e) Chapter 198, estate taxes; (f) Chapter 199, intangible personal property taxes; (g) Chapter 201, excise tax on documents; (h) Chapter 202, the Communications Services Tax Simplification Law; (i) Chapter 203, gross receipts taxes; (j) Chapter 211, tax on severance and production of minerals; (k) Chapter 212, tax on sales, use, and other transactions; (1) Chapter 220, income tax code; (m) Section 252.372, emergency management, preparedness, and assistance surcharge; (n) Section 379.362(3), Apalachicola Bay oyster surcharge; (o) Chapter 376, pollutant spill prevention and control; (p) Section 403.718, waste tire fees; (q) Section 403.7185, lead -acid battery fees; (r) Section 538.09, registration of secondhand dealers; (s) Section 538.25, registration of secondary metals recyclers; (t) Sections 624.501 and 624.509- 624.515, insurance code; (u) Section 681.117, motor vehicle warranty enforcement; and (v) Section 896.102, reports of financial transactions in trade or business. (2)(a) All information contained in returns, reports, accounts, or declarations received by the department, including investigative reports and information and including letters of technical advice, is confidential except for official purposes and is exempt from s. 119.07(1). (b) Any officer or employee, or former officer or employee, of the department who divulges any such information in any manner, except for such official purposes, commits a misdemeanor of the first degree, punishable as provided in s. 775.082 or s. 775.083. (3) The department shall permit a taxpayer, his or her authorized representative, or the personal representative of an estate to inspect the taxpayer's return and may furnish him or her an abstract of such return. A taxpayer may authorize the department in writing to divulge specific information concerning the taxpayer's account. http: / /www.leg.state.fl.us/ statutes /index.cfm? App mode = Display Statute &SearchString =... 5/16/2016 Statutes & Constitution :View Statutes : Online Sunshine Page 2 of 7 (4) The department, while providing reemployment assistance tax collection services under contract with the Department of Economic Opportunity through an interagency agreement pursuant to s. 443.1316, may release reemployment assistance tax rate information to the agent of an employer who provides payroll services for more than 100 employers, pursuant to the terms of a memorandum of understanding. The memorandum of understanding must state that the agent affirms, subject to the criminal penalties contained in ss. 443.171 and 443.1715, that the agent will retain the confidentiality of the information, that the agent has in effect a power of attorney from the employer which permits the agent to obtain reemployment assistance tax rate information, and that the agent shall provide the department with a copy of the employer's power of attorney upon request. (5) This section does not prevent the department from: (a) Publishing statistics so classified as to prevent the identification of particular accounts, reports, declarations, or returns; or (b) Using telephones, e -mail, facsimile machines, or other electronic means to: 1. Distribute information relating to changes in law, tax rates, interest rates, or other information that is not specific to a particular taxpayer; 2. Remind taxpayers of due dates; 3. Respond to a taxpayer to an electronic mail address that does not support encryption if the use of that address is authorized by the taxpayer; or 4. Notify taxpayers to contact the department. (6) The department may make available to the Secretary of the Treasury of the United States or his or her delegate, the Commissioner of Internal Revenue of the United States or his or her delegate, the Secretary of the Department of the Interior of the United States or his or her delegate, or the proper officer of any state or his or her delegate, exclusively for official purposes, information to comply with any formal agreement for the mutual exchange of state information with the Internal Revenue Service of the United States, the Department of the Interior of the United States, or any state. (7)(a) Any information received by the Department of Revenue in connection with the administration of taxes, including, but not limited to, information contained in returns, reports, accounts, or declarations filed by persons subject to tax, shall be made available to the following in performance of their official duties: 1. The Auditor General or his or her authorized agent; 2. The director of the Office of Program Policy Analysis and Government Accountability or his or her authorized agent; 3. The Chief Financial Officer or his or her authorized agent; 4. The Director of the Office of Insurance Regulation of the Financial Services Commission or his or her authorized agent; 5. A property appraiser or tax collector or their authorized agents pursuant to s. 195.084(1); 6. Designated employees of the Department of Education solely for determination of each school district's price level index pursuant to s. 1011.62(2); and 7. The executive director of the Department of Economic Opportunity or his or her authorized agent. (b) No information shall be disclosed as provided in paragraph (a) if such disclosure is prohibited by federal law. (c) Any person designated in paragraph (a) shall be subject to the same requirements of confidentiality and the same penalties for violation of the requirements as the department. http: / /www.leg.state.fl.us/ statutes /index.cfm? App mode = Display Statute &Search String =... 5/16/2016 Statutes & Constitution :View Statutes : Online Sunshine Page 3 of 7 (d) For the purpose of this subsection, "designated employees of the Department of Education" means only those employees directly responsible for calculation of price level indices pursuant to s. 1011.62(2). It does not include the supervisors of such employees or any other employees or elected officials within the Department of Education. (8) Notwithstanding any other provision of this section, the department may provide: (a) Information relative to chapter 211, chapter 376, or chapter 377 to the proper state agency in the conduct of its official duties. (b) Names, addresses, and dates of commencement of business activities of corporations to the Division of Corporations of the Department of State in the conduct of its official duties. (c) Information relative to chapter 212 and chapters 561 through 568 to the Division of Alcoholic Beverages and Tobacco of the Department of Business and Professional Regulation in the conduct of its official duties. Z(d) Names, addresses, sales tax registration information, and information relating to a public lodging establishment or a public food service establishment having an outstanding tax warrant, notice of lien, or judgment lien certificate to the Division of Hotels and Restaurants of the Department of Business and Professional Regulation in the conduct of its official duties. (e) Names, addresses, taxpayer identification numbers, and outstanding tax liabilities to the Department of the Lottery and the Office of Financial Regulation of the Financial Services Commission in the conduct of their official duties. (f) State tax information to the Nexus Program of the Multistate Tax Commission pursuant to any formal agreement for the exchange of mutual information between the department and the commission. (g) Tax information to principals, and their designees, of the Revenue Estimating Conference for the purpose of developing official revenue estimates. (h) Names and addresses of persons paying taxes pursuant to part IV of chapter 206 to the Department of Environmental Protection in the conduct of its official duties. (i) Information relative to chapters 212 and 326 to the Division of Florida Condominiums, Timeshares, and Mobile Homes of the Department of Business and Professional Regulation in the conduct of its official duties. (j) Information authorized pursuant to s. 213.0535 to eligible participants and certified public accountants for such participants in the Registration Information Sharing and Exchange Program. (k) Information relative to chapter 212 and the Bill of Lading Program to the Office of Agriculture Law Enforcement of the Department of Agriculture and Consumer Services in the conduct of its official duties. (l) Information relative to chapter 198 to the Agency for Health Care Administration in the conduct of its official business relating to ss. 409.901- 409.9101. (m) Information contained in returns, reports, accounts, or declarations to the Board of Accountancy in connection with a disciplinary proceeding conducted pursuant to chapter 473 when related to a certified public accountant participating in the certified audits project, or to the court in connection with a civil proceeding brought by the department relating to a claim for recovery of taxes due to negligence on the part of a certified public accountant participating in the certified audits project. In any judicial proceeding brought by the department, upon motion for protective order, the court shall limit disclosure of tax information when necessary to effectuate the purposes of this section. http: / /www.leg.state.fl.us/ statutes /index.cfm? App mode = Display Statute &Search String =... 5/16/2016 Statutes & Constitution :View Statutes : Online Sunshine Page 4 of 7 (n) Information relative to ss. 376.70 and 376.75 to the Department of Environmental Protection in the conduct of its official business and to the facility owner, facility operator, and real property owners as defined in s. 376.301. (o) Information relative to ss. 220.1845 and 376.30781 to the Department of Environmental Protection in the conduct of its official business. (p) Names, addresses, and sales tax registration information to the Division of Consumer Services of the Department of Agriculture and Consumer Services in the conduct of its official duties. (q) Information relative to the returns required by ss. 175.111 and 185.09 to the Department of Management Services in the conduct of its official duties. The Department of Management Services is, in turn, authorized to disclose payment information to a governmental agency or the agency's agent for purposes related to budget preparation, auditing, revenue or financial administration, or administration of chapters 175 and 185. (r) Names, addresses, and federal employer identification numbers, or similar identifiers, to the Department of Highway Safety and Motor Vehicles for use in the conduct of its official duties. (s) Information relative to ss. 211.0251, 212.1831, 220.1875, 561.1211, 624.51055, and 1002.395 to the Department of Education and the Division of Alcoholic Beverages and Tobacco in the conduct of official business. (t) Information relative to chapter 202 to each local government that imposes a tax pursuant to s. 202.19 in the conduct of its official duties as specified in chapter 202. Information provided under this paragraph may include, but is not limited to, any reports required pursuant to s. 202.231, audit files, notices of intent to audit, tax returns, and other confidential tax information in the department's possession relating to chapter 202. A person or an entity designated by the local government in writing to the department as requiring access to confidential taxpayer information shall have reasonable access to information provided pursuant to this paragraph. Such person or entity may disclose such information to other persons or entities with direct responsibility for budget preparation, auditing, revenue or financial administration, or legal counsel. Such information shall only be used for purposes related to budget preparation, auditing, and revenue and financial administration. Any confidential and exempt information furnished to a local government, or to any person or entity designated by the local government as authorized by this paragraph may not be further disclosed by the recipient except as provided by this paragraph. (u) Rental car surcharge revenues authorized by s. 212.0606, reported according to the county to which the surcharge was attributed to the Department of Transportation. (v) Information relative to ss. 212.08(7)(hhh), 220.192, and 220.193 to the Department of Agriculture and Consumer Services for use in the conduct of its official business. (w) Taxpayer names and identification numbers for the purposes of information - sharing agreements with financial institutions pursuant to s. 213.0532. (x) Information relative to chapter 212 to the Department of Environmental Protection in the conduct of its official duties in the administration of s. 253.03(7)(b) and (11). (y) Information relative to ss. 253.03(8) and 253.0325 to the Department of Environmental Protection in the conduct of its official business. (z) Information relative to s. 215.61(5) to the State Board of Education, the Division of Bond Finance, and the Office of Economic and Demographic Research. l (aa) Information relating to tax credits taken under s. 220.194 to Space Florida. (bb) Information to the director of the Office of Program Policy Analysis and Government Accountability or his or her authorized agent, and to the coordinator of the Office of Economic and http://www.leg.statellus/statutes/index.cfm?App mode=Display Statute&Search String=... 5/16/2016 Statutes & Constitution :View Statutes : Online Sunshine Demographic Research or his or her authorized agent, for purposes of completing the Economic Development Programs Evaluation. Information obtained from the department pursuant to this paragraph may be shared by the director and the coordinator, or the director's or coordinator's authorized agent, for purposes of completing the Economic Development Programs Evaluation. Page 5 of 7 Disclosure of information under this subsection shall be pursuant to a written agreement between the executive director and the agency. Such agencies, governmental or nongovernmental, shall be bound by the same requirements of confidentiality as the Department of Revenue. Breach of confidentiality is a misdemeanor of the first degree, punishable as provided by s. 775.082 or s. 775.083. (9) The Department of Revenue shall provide returns, reports, accounts, or declarations received by the department, including investigative reports and information, or information contained in such documents, pursuant to an order of a judge of a court of competent jurisdiction or pursuant to a subpoena duces tecum only when the subpoena is: (a) Issued by a state attorney, a United States attorney, or a court in a criminal investigation or a criminal judicial proceeding; (b) Issued by a state or federal grand jury; or (c) Issued by a state attorney, the Department of Legal Affairs, the State Fire Marshal, a United States attorney, or a court in the course of a civil investigation or a civil judicial proceeding under the state or federal racketeer influenced and corrupt organization act or under chapter 896. (10)(a) Notwithstanding other provisions of this section, the department shall, subject to paragraph (c) and to the safeguards and limitations of paragraphs (b) and (d), disclose to the governing body of a municipality, a county, or a subcounty district levying a local option tax, or any state tax that is distributed to units of local government based upon place of collection, which the department is responsible for administering, names and addresses only of the taxpayers granted a certificate of registration pursuant to s. 212.18(3) who reside within or adjacent to the taxing boundaries of such municipality, county, or subcounty district when sufficient information is supplied by the municipality, the county, or subcounty district as the department by rule may prescribe, provided such governing bodies are following s. 212.18(3) relative to the denial of an occupational license after the department cancels a dealer's sales tax certificate of registration. (b) Such information shall be disclosed only if the department receives an authenticated copy of a resolution adopted by the governing body requesting it. (c) After receipt of such information, the governing body and its officers and employees are subject to the same requirements of confidentiality and the same penalties for violating confidentiality as the department and its employees. (d) The resolution requesting such information shall provide assurance that the governing body and its officers and employees are aware of the confidentiality requirements and of the penalties for their violation of such requirements, and the resolution shall describe the measures that will be put into effect to ensure such confidentiality. The officer of the department who is authorized to receive, consider, and act upon such requests shall, if satisfied that the assurances in the resolution are adequate to assure confidentiality, grant the request. (e) Nothing in this subsection authorizes disclosure of any information prohibited by federal law from being disclosed. (11) Notwithstanding any other provision of this section, with respect to a request for verification of a certificate of registration issued pursuant to s. 212.18 to a specified dealer or taxpayer or with respect to a request by a taw enforcement officer for verification of a certificate of registration issued pursuant http: / /www.leg.state.fl.us/ statutes /index.cfm? App mode = Display Statute &SearchString =... 5/ 16/2016 Statutes & Constitution :View Statutes : Online Sunshine Page 6 of 7 to s. 538.09 to a specified secondhand dealer or pursuant to s. 538.25 to a specified secondary metals recycler, the department may disclose whether the specified person holds a valid certificate or whether a specified certificate number is valid or whether a specified certificate number has been canceled or is inactive or invalid and the name of the holder of the certificate. This subsection shall not be construed to create a duty to request verification of any certificate of registration. (12) The department may provide to a United States Trustee, or his or her designee, for any United States Bankruptcy Court, exclusively for official purposes in connection with administering a bankruptcy estate, information relating to payment or nonpayment of taxes imposed by any revenue law of this state by a trustee, debtor, or debtor in possession, including any amount paid or due. (13) The department may disclose certain state sales tax information relating to the cancellation or revocation of sales and use tax certificates of registration for the failure to collect and remit sales tax. This information is limited to the sales tax certificate number, trade name, owner's name, business location address, and the reason for the cancellation or revocation. (14) Notwithstanding the provisions of s. 896.102(2), the department may allow full access to the information and documents required to be filed with it under s. 896.102(1) to federal, state, and local law enforcement and prosecutorial agencies, and to the Office of Financial Regulation of the Financial Services Commission, and any of those agencies may use the information and documents in any civil or criminal investigation and in any court proceedings. (15)(a) Notwithstanding any other provision of this section, the department shalt, subject to the safeguards specified in paragraph (c), disclose to the Division of Corporations of the Department of State the name, address, federal employer identification number, and duration of tax filings with this state of all corporate or partnership entities which are not on file or have a dissolved status with the Division of Corporations and which have filed tax returns pursuant to chapter 220. (b) The Division of Corporations shall use such information only in the pursuit of its official duties relative to nonqualified foreign or dissolved corporations in the recovery of fees and penalties due and owing the state. (c) All information exchanged between the Division of Corporations and the department shall be subject to the same requirements of confidentiality as the Department of Revenue. (16)(a) Confidential taxpayer information may be shared with the child support enforcement program, which may use the information for purposes of program administration, and with the Department of Children and Families for the purpose of diligent search activities pursuant to chapter 39. (b) Nothing in this subsection authorizes the disclosure of information if such disclosure is prohibited by federal law. Employees of the child support enforcement program and of the Department of Children and Families are bound by the same requirements of confidentiality and the same penalties for violation of the requirements as the department. (17) The department may provide to the person against whom transferee liability is being asserted pursuant to s. 213.758 information relating to the basis of the claim. (18) The department may disclose to a person entitled to compensation pursuant to s. 213.30 the amount of any tax, penalty, or interest collected as a result of information furnished by such person. (19)(a) The department may publish a list of taxpayers against whom the department has filed a warrant, notice of lien, or judgment lien certificate. The list may include the name and address of each taxpayer; the amounts and types of delinquent taxes, fees, or surcharges, penalties, or interest; and the employer identification number or other taxpayer identification number. (b) The department shall update the list at least monthly to reflect payments for resolution of deficiencies and to otherwise add or remove taxpayers from the list. http: / /www.leg.state.fl.us/ statutes /index.cfm? App mode = Display Statute &SearchString... 5/16/2016 Statutes & Constitution :View Statutes : Online Sunshine Page 7 of 7 (c) The department may adopt rules to administer this subsection. (20) The department may disclose information relating to taxpayers against whom the department has filed a warrant, notice of lien, or judgment lien certificate. Such information includes the name and address of the taxpayer, the actions taken, the amounts and types of liabilities, and the amount of any collections made. History. -s. 1, ch. 80 -222; s. 11, ch. 81 -151; s. 2, ch. 81 -165; s. 4, ch. 81 -179; s. 3, ch. 82 -219; s. 75, ch. 83 -217; s. 7, ch. 84 -170; s. 14, ch. 84 -338; ss. 31, 121, ch. 85 -342; s. 29, ch. 86 -152; s. 7, ch. 87 -99; s. 10, ch. 87 -102; s. 2, ch. 87 -175; s. 17, ch. 87 -198; s. 4, ch. 87 -331; ss. 5, 31, ch. 88 -119; s. 19, ch. 88 -381; s. 1, ch. 89 -128; s. 5, ch. 90 -203; s. 4, ch. 90 -290; s. 49, ch. 90 -360; s. 34, ch. 91 -112; s. 1, ch. 91 -214; s. 242, ch. 91 -224; s. 6, ch. 91 -305; s. 17, ch. 92 -138; s. 4, ch. 92 -146; s. 8, ch. 92 -319; s. 36, ch. 92 -320; s. 65, ch. 93 -207; ss. 3, 7, ch. 93 -414; s. 15, ch. 94 -124; ss. 15, 74, ch. 94 -136; s. 2, ch. 94 -187; s. 22, ch. 94 -218; s. 14, ch. 94 -353; s. 54, ch. 94 -356; s. 1503, ch. 95 -147; ss. 10, 24, ch. 95 -272; s. 1, ch. 95 -379; s. 4, ch. 96- 283; s. 5, ch. 96 -331; s. 34, ch. 96 -397; ss. 62, 63, ch. 96 -406; s. 1, ch. 96 -421; s. 29, ch. 97 -99; s. 39, ch. 97 -170; s. 10, ch. 97 -287; s. 2, ch. 98 -95; ss. 5, 17, ch. 98 -189; s. 1, ch. 98 -299; s. 15, ch. 98 -342; s. 130, ch. 98 -403; s. 82, ch. 99 -2; s. 5, ch. 99 -5; s. 20, ch. 99 -208; s. 6, ch. 99 -239; s. 2, ch. 2000 -152; s. 5, ch. 2000 -182; ss. 8, 11, ch. 2000 -312; s. 1, ch. 2000 -313; s. 8, ch. 2000 -355; s. 4, ch. 2001 -106; s. 1, ch. 2001 -139; s. 19, ch. 2001 -158; s. 8, ch. 2001 -225; s. 53, ch. 2001 -266; s. 2, ch. 2002 -68; s. 1, ch. 2002 -171; s. 31, ch. 2002 -218; s. 919, ch. 2002 -387; s. 4, ch. 2003 -36; ss. 34, 38, ch. 2003 -254; s. 189, ch. 2003 -261; s. 1, ch. 2005 -96; s. 1, ch. 2005 -140; s. 17, ch. 2005 -280; s. 1, ch. 2006 -85; s. 10, ch. 2006 -230; s. 18, ch. 2006 -312; s. 19, ch. 2007 -5; s. 28, ch. 2007 -106; s. 3, ch. 2008 -89; s. 12, ch. 2008 -240; s. 190, ch. 2008 -247; s. 1, ch. 2009 -50; s. 6, ch. 2009 -51; s. 4, ch. 2010 -24; ss. 9, 10, ch. 2010 -138; s. 10, ch. 2010 -147; s. 4, ch. 2010 -166; ss. 3, 10, ch. 2010 -280; SJR 8 -A, 2010 Special Session A; s. 21, ch. 2011 -3; s. 1, ch. 2011 -55; s. 1, ch. 2011 -63; s. 20, ch. 2011 -76; s. 80, ch. 2011 -142; s. 1, ch. 2011 -235; s. 46, ch. 2012 -30; s. 2, ch. 2012 -55; s. 24, ch. 2012 -96; s. 5, ch. 2012 -117; s. 124, ch. 2013 -18; s. 7, ch. 2013 -39; s. 7, ch. 2013 -42; s. 45, ch. 2014 -19. 1Note.- Section 35, ch. 2011 -76, provides that: "(1) The executive director of the Department of Revenue is authorized, and all conditions are deemed met, to adopt emergency rules under ss. 120.536(1) and 120.54(4), Florida Statutes, for the purpose of implementing this act. "(2) Notwithstanding any other provision of law, such emergency rules shall remain in effect for 6 months after the date adopted and may be renewed during the pendency of procedures to adopt permanent rules addressing the subject of the emergency rules." 2Note. -As amended by s. 4, ch. 2010 -166. For a description of multiple acts in the same session affecting a statutory provision, see preface to the Florida Statutes, "Statutory Construction." Paragraph (8)(d) was also amended by s. 10, ch. 2010 -138, and that version reads: (d) Names, addresses, and sales tax registration information, and information relating to a hotel or restaurant having an outstanding tax warrant, notice of lien, or judgment lien certificate, to the Division of Hotels and Restaurants of the Department of Business and Professional Regulation in the conduct of its official duties. Copyright © 1995 -2016 The Florida Legislature • Privacy Statement • Contact Us http: / /www.leg.state.fl.us/ statutes /index.cfm? 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