FICPA Government Affairs
Advocacy Update: Gov. Ron DeSantis, legislative leaders announce priorities for 2022 Session
The 2022 Florida Legislative Session is in full swing, and we're here to wrap up the early action in Tallahassee. In our Jan. 28, 2022, edition of Advocacy Update, we:
- Break down legislative priorities outlined by Gov. Ron DeSantis, Senate President Wilton Simpson and House Speaker Chris Sprowls
- Update our 2022 bill tracker
- Recap our recent CPA Advocacy Days events
- And offer a look at a bipartisan letter asking the U.S. Treasury Department to improve this year’s tax filing process
Gov. DeSantis, lawmakers outline 2022 priorities
On Jan. 12, the Florida Legislature convened for the opening day of the 2022 Legislative Session. Highlighting Florida as a “free state,” Gov. Ron DeSantis gave a State of the State address outlining priorities for the 2022 Session.
Those priorities include a $1 billion gas-tax break to motorists, boosting pay and providing bonuses for teacher, revamping elections laws, and being a “law and order state.”
Senate President Wilton Simpson emphasized his desire to provide pay increases and bonus payments to law enforcement officers, firefighters and emergency medical technicians; increased investment in teacher salaries, bus drivers and maintenance workers; and improvements to the child foster care system.
Simpson also committed to continuing minimum wage increases for state workers. The measure to increase the minimum wage was passed as a constitutional amendment in 2020 and will rise to $15 by 2026.
Simpson emphasized Florida’s environmental efforts, following a three-month span during which DeSantis proposed actions including natural spring restoration, Everglades maintenance and sustainability, and water-quality management, amounting to over $1 billion dollars spent.
House Speaker Chris Sprowls highlighted priority bills for the 2022 Session. They included a proposed constitutional amendment to increase homestead exemptions for public employees; offering incentives, such as bonuses and relocation assistance, to recruit law enforcement officers; banning workplace trainings that compel workers to adopt their employer's political views; and adding privacy protections for biometric data to give consumers more control over how their online data is shared or sold.
All three continued to express the desire to address issues related the impact of the COVID pandemic, including mask mandates, vaccine requirements and the impact of local government requirements on businesses.
Many of the provisions outlined will have an impact on the state’s more than $90 billion budget. Already included in the Governor’s budget proposal are two key items related to the CPA profession and supported by the FICPA: the Clay Ford Scholarship ($200,000) and Unlicensed Activity funding ($100,000).
The 2022 Legislative Session will continue through March 11 as lawmakers are set to discuss key bill proposals relating to school policies and regulation, further pandemic response plans, and redistricting maps.
Full opening day remarks:
2022 Bill Tracker
SB 1090: Corporate Income Tax by Sen. Joe Gruters
Referred to Finance and Tax; Appropriations
Adopts the 2022 version of the Internal Revenue Code for purposes of the state corporate income tax code; revises the timeframe during which the adjustment of the corporate tax rate based on net collections exceeding adjusted forecasted collections applies; provides for retroactive operation; provides applicability for adjustments taxpayers must make to adjusted federal income with respect to bonus depreciation, etc.
Effective Date: Upon becoming a law.
Status: Introduced
SB 1382: Tax Administration by Senator Joe Gruters
Referred to Community Affairs; Finance and Tax; Appropriations
Prohibits taxpayers from submitting certain records in tax proceedings under certain circumstances; authorizes the Department of Revenue to respond to contact initiated by taxpayers to discuss audits; clarifies conditions for application of an exemption for sales taxes for certain nonresident purchasers of boats or aircraft; deletes a tax exemption for building materials used in the rehabilitation of real property located in an enterprise zone; revises the period in which, and conditions under which, the executive director of the department may adopt emergency rules; excludes certain benefit charges from the employer reemployment assistance contribution rate calculation, etc.
Effective Date: July 1, 2022
Status: Introduced
SB 1276: Legislative Review of Proposed Regulation of Unregulated Functions by Senator Manny Diaz
Referred to Regulated Industries; Governmental Oversight and Accountability; Rules
Provides that certain requirements must be met before adopting the regulation of an unregulated profession or occupation or the substantial expansion of regulation of a regulated profession or occupation; requires the proponents of legislation that proposes such regulation to provide certain information to the state agency that would have jurisdiction over the proposed regulation and to the Legislature by a certain date; requires such state agency to provide certain information to the Legislature within a specified timeframe; provides an exception, etc.
Effective Date: July 1, 2022
Status: Introduced
SB 1302: Criminal History Information by Senator Danny Burgess
Referred to Regulated Industries; Appropriations Subcommittee on Criminal and Civil Justice; Appropriations
Prohibits an applicable board, or the Department of Business and Professional Regulation if there is no such board, from inquiring into or considering the conviction history of an applicant for licensure until it is determined that the applicant is otherwise qualified; prohibiting the applicable board, or the department if there is no board, from denying an application for licensure of a person based solely or in part on an applicant’s criminal history; provides requirements for determining if such criminal history directly relates to the practice of the applicable profession; provides requirements for court-ordered sealing of certain records that were automatically sealed by the Department of Law Enforcement under specified provisions, etc.
Effective Date: July 1, 2022
Status: Voted favorable by Regulated Industries - YEAS 8, NAYS 0
To view more legislation the FICPA is tracking during the 2022 Legislative Session, log in to your member account and visit our Advocacy Action Center.
2022 Legislative Session: Important Dates
- Feb. 26: All bills are immediately certified
- March 1: 50th-day rule (Senate) – last day for regularly scheduled committee meetings
- March 10: After the 58th day (March 9) of a regular session, the House may consider only returning messages, conference reports and concurrent resolutions
- March 11: 60th day – last day of Regular Session
FICPA Advocacy Days
FICPA members meet virtually and in person to advocate for CPA profession
This month, FICPA members participated in CPA Advocacy Days – Virtual Advocacy Day and Hike the Hill – to advocate for the CPA profession.
On Jan. 12, the FICPA held its annual in-person advocacy event, Hike the Hill, at the Florida Capitol in Tallahassee. The event – which was the Institute’s first full-member, fly-in advocacy day – brought FICPA members together with lawmakers to advocate on behalf of the CPA profession in Florida.
“During Hike the Hill, our members met with numerous policymakers who impact our profession every day,” FICPA Chair Kristin Bivona said. “The FICPA is the voice of Florida CPAs in our state’s Capitol, and we were honored to have the opportunity to talk with legislators about issues relevant to the CPA profession in Florida.”
Advocating on CPAs’ behalf is the cornerstone of the FICPA’s mission, and member involvement is crucial to ensuring CPAs count in the political process.
The FICPA was honored to hear a keynote address from Florida Department of Business and Professional Regulation Secretary Melanie Griffin. Secretary Griffin expressed her excitement to partner with the FICPA in supporting and strengthening the CPA profession.
Over lunch we're hearing from Secretary @melaniesgriffin (@FloridaDBPR) as #FICPAAdvocacyDay moves forward. @FICPA Leadership Academy graduates are mingling with dozens of #CPA members from around the state who flew in to #HikeTheHill.
— Julian Dozier, CPA (@JulianDozierCPA) January 12, 2022
Up next: meetings with legislators. pic.twitter.com/yE0gelNPVF
In addition to meetings with legislators at the Capitol, Hike the Hill included a Legislative Briefing Luncheon, during which the FICPA celebrated the members of its inaugural Leadership Academy graduating class.
“Effectively communicating with lawmakers, and the strength of our legislative relationships, are paramount to our success in Florida’s governmental process,” FICPA Director of Governmental Affairs Justin Thames said.
Hike the Hill followed the FICPA’s Virtual Advocacy Day on Jan. 6. The successful online event offered members an interactive CPA lawmaker panel featuring Rep. Mike Caruso, Sen. Joe Gruters and Rep. Cyndi Stevenson; a discussion of the CPA profession from House Majority Leader Mike Grant, Sen. Travis Hutson, Florida CFO Jimmy Patronis, House Ways and Means Committee Chair Bobby Payne, and Senate Finance and Tax Committee Chair Ana Maria Rodriguez; and a Florida Economic Update from Dr. Jerry Parrish.
We warmly thank the FICPA members who participated in these events and invite all members to join us for one or both events next year!
Advocacy in Action
FICPA Calls on Lawmakers to Support IRS Tax Filing Relief
Earlier this week, the FICPA contacted all members of the Florida Congressional Delegation to ask for their signatures on a bipartisan letter asking the U.S. Treasury Department to improve this year’s tax filing season process. The letter, sponsored by U.S. Reps. Darin LaHood and Linda Sanchez, and U.S. Sens. Bob Menendez and Bill Cassidy, outlines five steps for the Treasury to take to provide immediate relief for taxpayers and practitioners.
- Halt automated collections from now until at least 90 days after April 18, 2022
- Delay the collection process for filers until any active and pending penalty abatement requests have been processed
- Streamline the reasonable cause penalty abatement process for taxpayers impacted by the COVID-19 pandemic without the need for written correspondence
- Provide targeted tax penalty relief for taxpayers who paid at least 70 percent of the tax due for the 2020 and 2021 tax years
- Expedite processing of amended returns and provide Tax Advocate Service (TAS) and congressional caseworkers with timely responses
These Congressmen and Congresswomen already have championed the letter. We appreciate their support of the CPA profession and the taxpayers of Florida.
- Rep. Gus Bilirakis
- Rep. Vern Buchanan (*Co-lead)
- Rep. Kat Cammack
- Rep. Charlie Crist
- Rep. Scott Franklin
- Rep. Carlos Gimenez
- Rep. Bill Posey
- Rep. John Rutherford
- Rep. Maria Salazar
- Rep. Michael Waltz
- Rep. Debbie Wasserman Schultz
- Rep. Daniel Webster
In response to the letter, the IRS has announced partial relief for taxpayers by stopping some notices to taxpayers for filing errors. Following the IRS statement, the Tax Professionals United for Taxpayer Relief Coalition, which includes the AICPA, released this statement. Also following the IRS statement, the AICPA issued this statement.
The FICPA Advocacy Team will continue to work for more significant relief. For additional information about this issue, or the FICPA’s current and future actions, please reach out to the FICPA Governmental Affairs Department at govaffairs@ficpa.org.
FICPA Board Chair Kristin Bivona and Director of Governmental Affairs Justin Thames meet with Florida Reps. Jim Mooney and Allison Tant
FICPA, DOR Hold Annual Liaison Meeting
On Jan. 13, the FICPA Florida State Tax Committee and Florida Department of Revenue (DOR) held their annual Liaison Meeting. FICPA Director of Governmental Affairs Justin Thames and DOR Executive Director Jim Zingale welcomed attendees and gave opening remarks, after which attendees discussed several areas of mutual interest.
Thames, along with Lisa Vickers, DOR executive director, and Alec Yarger, deputy director, legislative and cabinet affairs, presented a legislative update. During the discussion, the Department highlighted their legislative concepts for the year, outlined in Senate Bill 1382 by Sen. Joe Gruters and House Bill 1041 by Rep. Cyndi Stevenson.
Other topics of discussion included the Department’s efforts to enhance electronic communication with taxpayers, litigation trends, and Department staffing realignment to better assist practitioners and taxpayers.
The FICPA greatly appreciates this opportunity to meet with DOR’s executive staff and looks forward to continuing our collaborative efforts on behalf of Florida CPAs and taxpayers.
NASBA Installs Caldwell on Board of Directors
The National Association of State Boards of Accountancy (NASBA) recently announced the members of its 2021-2022 Board of Directors. Members were installed Nov. 2-3 during NASBA’s 114th Annual Meeting.
Longtime FICPA member Maria Caldwell, CPA, of Miami was elected director-at-large and appointed chair of the Peer Review Compliance Committee. Caldwell, an audit director at Deloitte & Touche, specializes in hospitality, real estate and the gaming industries. She is a former chair of the Florida Board of Accountancy.
Caldwell is a former NASBA southeast regional director and director-at-large from 2014-2020. She is a former chair of NASBA’s Audit, CPE, Diversity, Enforcement Resources and Peer Review Compliance Committees, and its CPE Standards Working Group. Caldwell also has served on NASBA’s Administration and Finance, CPE, Diversity and Joint AICPA/NASBA CPE Standards committees.
We offer Maria our sincere congratulations and look forward to working with her in her new role!
DOR TIPs
The Florida Department of Revenue published these helpful Tax Information Publications (TIPS) since the Dec. 3 issue of Advocacy Update.
Sales and Use Tax
- 12/21/21: Peer-to-Peer Car-sharing Program Required to Register to Collect and Remit Applicable Sales Tax, Discretionary Sales Surtax and Rental Car Surcharge
- 12/29/21: Motor Vehicle Sales Tax Rates by State (as of Dec. 29, 20201)
- 1/5/22: Madison County Increases its Tourist Development Tax Rate from 3% to 5%
Corporate Income Tax
- 1/4/22: Florida Corporate Income/Franchise Tax – Internship Tax Credit Program
- 1/13/22: Florida Corporate Income Tax 2022 Automatic Refund
Intangible Tax
Contribute
The Florida CPA/PAC supports the politicians who stand up for CPAs. We back the candidates and incumbents who will ensure CPAs and their clients are included in the legislative process.
It is your voluntary contributions that help protect the CPA license.
Please note: Contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others.
2022 Virtual Advocacy Day: Watch the full replay
The Florida Institute of CPAs (FICPA) on Jan. 6 held its second annual Virtual Advocacy Day. The event brought FICPA members together with lawmakers to advocate on behalf of the CPA profession in Florida.
You can watch the full replay by clicking on the video player above.
“The FICPA is the voice of Florida CPAs in our state’s Capitol,” FICPA Chair Kristin Bivona said. “Our Virtual Advocacy Day agenda featured numerous policymakers who impact our profession every day. We were honored to have the opportunity to meet with them about issues relevant to the CPA profession in Florida.”
Advocating on CPAs’ behalf is the cornerstone of the FICPA’s mission, and member involvement is crucial to ensuring CPAs count in the political process.
#Advocacy isn't just a buzzword. Here's exactly what we got done for Florida #CPAs in 2021 with the help and leadership of our Public Accountancy Bill sponsors, Sen. @JoeGruters and @RepMikeCaruso, and fellow CPA lawmaker, @RepStevenson. #CPAsCount pic.twitter.com/C3qk5ToQI4
— FICPA (@FICPA) January 6, 2022
“I’m thrilled to be with you all as we kick off our advocacy days and raise awareness about the CPA profession among our state lawmakers,” FICPA President & CEO Shelly Weir said in her opening remarks. “With your continued support, we will strengthen our position among policymakers, the public and the profession nationally.
The Virtual Advocacy Day event included a legislative briefing from FICPA Governmental Affairs Director Justin Thames and of Liberty Partners of Tallahassee’s Jennifer Green; an interactive CPA lawmaker panel featuring Rep. Mike Caruso, Sen. Joe Gruters and Rep. Cyndi Stevenson; a discussion of the CPA profession from House Majority Leader Mike Grant, Sen. Travis Hutson, Florida CFO Jimmy Patronis, House Ways and Means Committee Chair Bobby Payne, and Senate Finance and Tax Committee Chair Ana Maria Rodriguez; and a Florida Economic Update from Dr. Jerry Parrish.
"I want to thank you, @FL_Thames and @FICPAShelly, for your leadership, your new ideas and your creative thinking." - @RepMikeCaruso #CPAsCount
— FICPA (@FICPA) January 6, 2022
“As #CPAs, we serve broad interests and we understand financial impacts. ... What concerns me the most is addressing real issues that people in Florida face.” - @RepStevenson #CPAsCount
— FICPA (@FICPA) January 6, 2022
"We could always use more CPAs up here in Tallahassee. ... We're the strongest supporters of the profession, and we'll continue to be so." - Sen. @JoeGruters#CPAsCount, and would love to count even more in the years to come in the Florida Legislature!
— FICPA (@FICPA) January 6, 2022
Thank you to our CPA Lawmakers - Sen. @JoeGruters, @RepMikeCaruso and @RepStevenson - for being generous with their time today and standing up for the CPA profession in Tallahassee. #CPAsCount pic.twitter.com/BlQkv5PYLi
— FICPA (@FICPA) January 6, 2022
“Whether we connect virtually or in person, effectively communicating with lawmakers is paramount to our success in Florida’s governmental process,” said Thames.
On Jan. 12, the FICPA will host its first full membership fly-in advocacy event – Hike the Hill – in Tallahassee.
Advocacy Update: Prepping for the 2022 Florida Legislative Session
This week, the FICPA Government Affairs Department wrapped up activities related to the last of the Florida Legislature’s interim committee meetings. The 2022 Legislative Session begins Jan. 11.
To date, more than 2,300 bills have been filed. FICPA Governmental Affairs continues to analyze each piece of legislation to determine the impact on the CPA profession.
In our Dec. 2 Advocacy Update, we address:
- Our 2022 CPA Advocacy Days online and in Tallahassee
- The pre-Session status of four Florida Senate bills
- Important dates for the 2022 Legislative Session
- Our recent meeting with our CPA Lawmakers
- Carey Vasallo's appointment to the Board of Accountancy
- Vaccine exemptions passed by the Legislature and signed into law
- And a pair of Tax Information Publications from the Florida Department of Revenue
2022 CPA Advocacy Days: Registration now open!
Effectively communicating with lawmakers is paramount to our success in Florida’s governmental process. Whether we connect virtually or in person, our legislative relationships determine whether our message lands in the “first response” or “reply later” file.
On Jan. 6, the FICPA will hold its second annual Virtual Advocacy Day. We'll be joined by Florida House Rep. Mike Caruso and the Florida Chamber's Dr. Jerry Parrish, in addition to a handful of key state officials we'll announce in the coming weeks.
And on Jan. 12, we’ll host our first full membership fly-in event – Hike the Hill – in Tallahassee. Please note: The deadline to secure a spot in the hotel room block is Dec. 10, so be sure to register today to reserve your accommodations at the rate group rate.
We cordially invite all members to attend one or both events. Please join us as we unite to protect the CPA profession in Florida.
FICPA Virtual Advocacy Day
Thursday, Jan. 6, 2022
- 12:30 p.m. – Welcome and agenda overview
- 12:40 p.m. – Legislative briefing
- 1:15 p.m. – CPA Lawmaker panel (interactive)
- 2 p.m. – CPA profession legislative leader discussion
- 3:30-4:30 p.m. – Florida Economic Update, Dr. Jerry Parish, Florida Chamber Foundation
Hike the Hill
Wednesday, Jan. 12, 2022
- 11:45 a.m. – Registration (Governor’s Club)
- Noon-2 p.m. – Luncheon and legislative briefing (Governor’s Club)
- 2-4:30 p.m. – Legislative visits (Florida Capitol)
- 4:30-6:30 – Member Appreciation Reception (FICPA Governmental Affairs Office)
2022 Bill Tracker
SB 880: Condominium Associations by Sen. Jason Pizzo
Referred to Regulated Industries; Criminal Justice; Rules
Revises the parties considered to be the defendants in a tax suit; revises criminal penalties relating to the acceptance of things or services of value or kickbacks; requires an association to provide an itemized list and a sworn affidavit to persons requesting to inspect records; specifies acts that comprise fraudulent voting activities relating to association elections; revises the jurisdiction of the Division of Florida Condominiums, Timeshares and Mobile Homes of the Department of Business and Professional Regulation with regard to investigating complaints, etc.
Effective Date: Oct. 1, 2022
Status: Filed and referred to Committee
SB 1090: Corporate Income Tax by Sen. Joe Gruters
Adopts the 2022 version of the Internal Revenue Code for purposes of the state corporate income tax code; revises the timeframe during which the adjustment of the corporate tax rate based on net collections exceeding adjusted forecasted collections applies; provides for retroactive operation; provides applicability for adjustments taxpayers must make to adjusted federal income with respect to bonus depreciation, etc.
Effective Date: Except as otherwise expressly provided, this act shall take effect upon becoming a law.
Status: Filed
SB 620: Local Government by Sen. Travis Hutson
Referred to Judiciary; Rules; Appropriations
Authorizes certain businesses to claim business damages from a county or municipality if the county or municipality enacts or amends certain ordinances or charter provisions; authorizes businesses to recover costs and fees in a specified manner and if certain requirements are met; requires courts to consider certain factors and follow specified guidance when assessing costs; specifies requirements for the courts in determining and awarding attorney fees; requires attorneys and businesses to submit certain documentation relating to attorney fees, etc.
Effective Date: July 1, 2022
Status: Filed and referred to Committee
SB 952: Taxation by Sen. Joe Gruters
Referred to Military and Veterans Affairs, Space, and Domestic Security; Finance and Tax; Appropriations
Exempts federal loans related to a state of emergency from the excise tax imposed on documents; increases the combined total amount of credits which may be granted to business enterprises during any calendar year, etc.
Effective Date: July 1, 2022
Status: Filed and referred to Committee
To view more legislation the FICPA is tracking during the 2022 Legislative Session, log in to your member account and visit our Advocacy Action Center.
2022 Legislative Session: Important Dates
- Jan. 7: 5 p.m. deadline for approving final drafts of general bills and joint resolutions, including companion bills
- Jan. 11: 2022 Legislative Session convenes; noon deadline for filing bills for introduction
- Feb. 26: All bills are immediately certified
- March 1: 50th-day rule (Senate) – last day for regularly scheduled committee meetings
- March 10: After the 58th day (March 9) of a regular session, the House may consider only returning messages, conference reports and concurrent resolutions
- March 11: 60th day – last day of Regular Session
Advocacy in Action
We are always grateful to our CPA Lawmakers for being generous with their time. We recently were proud to present Sen. Joe Gruters, Rep. Mike Caruso and Rep. Cyndi Stevenson with plaques commemorating the FICPA's Governmental Affairs 2021 Legislative Report, which you can access here, and to discuss the upcoming legislative session alongside Liberty Partners' Jennifer Green.
It's always an honor to be with our #CPA Lawmakers! The @FICPA is grateful to Sen. @JoeGruters, @RepMikeCaruso and @RepStevenson for advancing the interests of #CPAs and thankful for their leadership in #Tallahassee. We look forward to the 2022 Legislative Session in January. pic.twitter.com/RSd7o9VuWD
— Shelly Weir (@FICPAShelly) November 30, 2021
Other News
Gov. DeSantis appoints Vasallo to Board of Accountancy
On Nov. 5, Gov. Ron DeSantis announced the appointment of Caridad “Carey” Vasallo, CPA, to the Board of Accountancy.
A current FICPA Foundation Trustee, Carey is the owner of VMBG Accounting in Hialeah. In addition to being CPA, she is a certified fraud examiner, certified valuation analyst, certified anti-money laundering specialist and certified forensic consultant. Vasallo was recognized as the Coral Gables Chamber of Commerce’s Businesswoman of the Year and previously served on the FICPA Board of Directors. She earned her bachelor’s degree in accounting from Barry University and master’s degree in accounting from Nova Southeastern University.
This appointment is subject to confirmation by the Florida Senate.
The FICPA congratulates Carey on her appointment and looks forward to working with her on behalf of the profession!
Gov. DeSantis signs vaccine mandate exemption bill
The Florida Legislature concluded Special Session 2021B and presented Gov. Ron DeSantis with four bills to counter what state lawmakers have viewed as an overreach of authority: the federal government’s recent vaccine mandates on private employers, federal contractors and federal health care funding recipients.
House Bill 1B (HB 1B) outlines five exemptions that must be offered to employees by private employers that require COVID-19 vaccines as a term of employment.
The legislation includes exemptions for medical or religious reasons; if an employee previously contracted COVID; or if an employee agrees to regular employer-sponsored testing or wearing employer-provided personal protective equipment.
The Attorney General’s Office will enforce the law. Businesses will be subject to penalties ranging from up to $10,000 to up to $50,000 per violation, based on the size of the business and other contributing factors.
Additionally, employees who are terminated for refusing to receive a vaccine will be allowed to collect re-employment assistance under the bill. Public employers will not be allowed to require vaccination as a condition of employment.
A list of frequently asked questions on how to comply with HB 1B, as well as brief summaries of the other bills passed during the Special Session, can be found here, courtesy the Florida Chamber. The exemption forms can be accessed via the Florida Department of Health.
Gov. DeSantis signed the bill into law Nov. 18, with Attorney General Ashley Moody, Senate President Wilton Simpson and House Speaker Chris Sprowls in attendance.
The Florida Department of Health, Department of Legal Affairs and Department of Economic Opportunity were required to complete additional rulemaking 15 days after Gov. DeSantis signed the legislation into law.
DOR TIP
Changes in local communications services tax rates
Effective Jan. 1, 2022, the local communications services tax (CST) rate for one Florida municipality will change pursuant to a local ordinance adopted by the governing authority of the municipality.
January 2022 – Total Local CST Rate |
Town of Jay (Santa Rosa County): 5.7% |
The total local CST rate includes:
- The local rate imposed under the CST statute
- Any county discretionary sales surtax imposed under the sales and use tax statute.
The local rate listed in the chart above is effective for all bills issued on or after Jan. 1, 2022, regardless of the date the service is rendered or transacted. This rate will stay in effect until further notice by the Department of Revenue.
A rate schedule containing all local CST rates, including the new rate effective Jan. 1, 2022, is available with the online version of this TIP, or local CST rates may be downloaded from the Department’s website.
References: Sections 202.19, 202.20, 202.21, and 212.055, Florida Statutes
Fuel tax rates adjusted
Beginning Jan. 1, 2022, the statewide tax rates on motor fuel and diesel fuel will increase. Florida law requires annual adjustments to the state fuel tax rates and the State Comprehensive Enhanced Transportation System (SCETS) tax rate based on the National Consumer Price Index.
Motor fuel
The state tax rate on motor fuel will increase from 18.5 cents per gallon to 19 cents per gallon. The ninth-cent and local option rates
vary by county. For a list of local option and ninth-cent rates by county, review the Motor Fuel Tax Rates chart available on the Florida Department of Revenue’s website. The SCETS rate will increase from 8 cents per gallon to 8.3 cents per gallon. The inspection fee on motor fuel will remain 0.125 cents per gallon.
Diesel fuel
The state tax rate on diesel fuel will increase from 18.5 cents per gallon to 19 cents per gallon. The county tax rate (ninth-cent, SCETS and local option tax rates) on diesel fuel will increase from 15 cents per gallon to 15.3 cents per gallon statewide. The total state and county rates on diesel fuel will increase from 33.5 cents per gallon to 34.3 cents per gallon statewide.
Aviation fuel
The state tax rate on aviation fuel is 4.27 cents per gallon.
Minimum local option tax on motor fuel collected at fuel terminals
- Terminal suppliers: In addition to the 19 cents per gallon of state fuel taxes collected at the loading rack, terminal suppliers must collect a minimum local option fuel tax of 14.3 cents per gallon, a pollutants tax of 2.071 cents per gallon, and an inspection fee of 0.125 cents per gallon on each gallon of motor fuel sold to licensed wholesalers. Total fuel taxes collected by terminal suppliers on sales of motor fuel to licensed wholesalers is 35.496 cents per gallon.
- Terminal suppliers/wholesalers: Terminal suppliers/wholesalers must remit to the Department the local option tax rate above the minimum on motor fuel sold to retail dealers or end users that do not have a wholesaler or terminal supplier license. This rate is in addition to the minimum local option tax of 14.3 cents per gallon collected by terminal suppliers when fuel is removed from a licensed terminal.
A chart listing the 2022 rates for fuel tax, collection allowance, refund and pollutants tax is on the Department’s website.
Filing your return
Taxpayers obligated to file electronically must use the appropriate method as specified in Rule Chapters 12B-5 and 12-24, Florida Administrative Code. There is a $5,000 penalty if you do not file electronically when obligated to do so.
Returns are due on the 1st and late after the 20th day of the month following the collection period. If the 20th is a Saturday, Sunday, or state or federal holiday, returns are timely if filed electronically, postmarked or hand delivered on the first business day following the 20th day of the month.
When you electronically pay or you electronically file and pay at the same time, you must initiate your electronic payment and receive a confirmation number no later than 5 p.m. ET on the business day prior to the 20th to avoid penalty and interest. For a list of payment due dates, visit floridarevenue.com/forms and select the current year’s Florida eServices Calendar of Electronic Payment Deadlines (Form DR-659) under the eServices section.
Failure to properly file a tax return may result in the assessment of penalty and interest and loss of the collection allowance.
Check the Department’s website in January 2022 for sample copies of the 2022 returns with the new tax rates. Select the “Forms and Publications” option under Quick Links.
References: Chapter 206, Florida Statutes; Rule Chapters 12B-5 and 12-24, Florida Administrative Code
More information
For forms and other information, visit the Department’s website at floridarevenue.com or call Taxpayer Services at (850) 488-6800, Monday through Friday (excluding holidays).
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services MS 3-2000, 5050 W. Tennessee St., Tallahassee, FL 32399-0112.
Contribute
The Florida CPA/PAC supports the politicians who stand up for CPAs. We back the candidates and incumbents who will ensure CPAs and their clients are included in the legislative process.
It is your voluntary contributions that help protect the CPA license.
Please note: Contributions are strictly voluntary and are not deductible for federal tax purposes. The Florida CPA/PAC is an entity completely separate from the FICPA. The Florida CPA/PAC is supported solely by the voluntary contributions of members of the FICPA and others.