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RISE agreement formats

Registration Information Sharing and Exchange Program (RISE)

The Registration Information Sharing and Exchange Program, or "RISE", program is authorized under Section 213.0535, Florida Statutes to allow government agencies who participate in the program to periodically exchange specified tax information with the department.

The program, which became law in 1992, derived from an idea developed by the 1990 Local Option Tax Task Force. The Task Force felt that since many tax administering agencies would be commonly dealing with a significant number of the same taxpayers all agencies could expect to derive improved registration and enhanced revenue collections by exchanging information on those with whom they deal with other tax agencies.

Upon signing of an agreement with the department, each government agency participating in the program is responsible for transmitting its shared data to the department within 20 days after the close of the reporting period using the format in the signed RISE agreement. The RISE program has two levels of participation depending on the taxes administered by the government agency:

Level-one participants exchange, monthly or quarterly, registrant's, licensee's, or taxpayer's name, mailing address, business location, and federal employer identification number or social security number; any applicable business type code; any applicable county code; and such other tax registration information as the department prescribes for each new registrant, new filer, or initial reporter, permittee, or licensee, with respect to the following taxes, licenses, or permits:

  1. Chapter 212, F.S., sales and use tax;
  2. Section 125.0104, F.S., tourist development tax;
  3. Section 125.0108, F.S., tourist impact tax;
  4. Chapter 205, F.S., local occupational license taxes;
  5. Section 212.0305, F.S., convention development taxes;
  6. Chapter 509, F.S., public lodging and food service establishment licenses;
  7. Chapter 561, F.S., beverage law licenses; and/or
  8. Chapter 67-930, Laws of Florida, municipal resort tax.

Level-two participants exchange, monthly or quarterly, registrant's, licensee's, or taxpayer's name, mailing address, business location, and federal employer identification number or social security number; any applicable business type code; any applicable county code; and such other tax registration information as the department prescribes for each new registrant, new filer, or initial reporter, permittee, or licensee, as well as data relating to tax payment history, audit assessments, and registration cancellations of dealers engaging in transient rentals. Such data may relate only to sales and use taxes, tourist development taxes, municipal resort taxes, and convention development taxes. Audit assessments are shared at least quarterly. Level-two participants include the Department of Revenue and local officials responsible for collecting the following taxes:

  1. Section 125.0104, F.S., tourist development tax;
  2. Section 125.0108, F.S., tourist impact tax;
  3. Section 212.0305, F.S., convention development taxes; and/or
  4. Chapter 67-930, Laws of Florida, municipal resort tax.

State laws regarding confidentiality of data shared under this program apply to level-one and level-two recipients of these data and their employees. Data exchanged may not be provided to any person or entity other than a person or entity administering the tax or licensing provisions of those provisions of law enumerated in the statute and may not be used for any purpose other than for enforcing the specified tax or licensing provisions.

As a part of the agreement, and by January 31 of each year, each authorized employee is required to execute a certification of familiarity with the confidentiality requirements of s. 213.053, F.S., and Rule Chapter 12-22, F.A.C. This certificate is posted separately at the link Annual Certification Form (GT-400212). Any person who becomes an authorized employee subsequent to January 31 must execute a separate certification of familiarity. In each instance, all certifications shall be forwarded to the RISE coordinator of the department within 15 business days of hire date or change of employment status.

The RISE program is administered by the Department's General Tax Administration Program. For more information, contact John Crotty at crottyj@dor.state.fl.us or 850-717-6430.