TIP # 02B07-03
DATE ISSUED: November 21, 2002
MIAMI-DADE COUNTY LAKE BELT MITIGATION FEE
INCREASES BEGINNING JANUARY 1, 2003
Effective January 1, 2003, the per-ton fee on the extraction of limerock and sand from within the Miami-Dade County Lake Belt Area is adjusted as provided by law. The adjusted fee rate is calculated based on an increase of 2.1 percentage points plus a cost growth index. The adjusted fee rate must be used in completing Form DR-146, Miami-Dade County Lake Belt Mitigation Fee Monthly Return, beginning with the return for January 2003, due no later than February 20, 2003.
Beginning January 1, 2003, the fee rate is $0.058 per ton of extracted limerock and sand.
References: Section 373.41492, Florida Statutes.
FOR MORE INFORMATION
This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.
For forms and other information, visit our site at www.myflorida.com/dor. Or call Taxpayer Services, Monday through Friday, 8:00 a.m., to 7:00 p.m., ET, at 800-352-3671 (for Florida residents only), or 850-488-6800
Hearing- or speech-impaired persons should call our TDD at 1-800-367-8331 or 850-922-1115.
For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, 1379 Blountstown Highway, Tallahassee, FL 32304-2716.
To receive a fax copy of a form, call 850-922-3676 from your fax machine telephone.