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TIP #07B8-02
DATE ISSUED: October 19, 2007

Firefighters’ and Police Officers’ Pension Trust Funds
Excise Taxes on Insurance Premiums
Chapters 175 and 185, Florida Statutes

Updated Electronic Address/Jurisdiction Database
for Determination of Insurance Premium Tax Situsing

An updated address/jurisdiction database for insurance premium tax (IPT) is now available for download at http://dor.myflorida.com/dor/eservices/addlookup.html. In addition to changes submitted by the local jurisdictions for annexations, new addresses, etc., there are changes to participating jurisdictions, which are listed below.

UPDATES to the IPT Address/Jurisdiction Database

ADDITIONS:
Code City County Type
025 East Niceville Fire District Okaloosa Fire
033 Holley Navarre Fire Control District Santa Rosa Fire
326 Eatonville Orange Fire
428 Gulf Stream Palm Beach Fire
446 Highland Beach Palm Beach Fire
480 Indian River Shores Indian River Fire
502 Jupiter Inlet Colony Palm Beach Fire
824 Redington Beach Pinellas Fire


DELETIONS:
Code City County Type
542 Lake Park Palm Beach Fire
898 Springfield Bay Fire and Police

POLICE_ID Field Added

The downloadable local insurance premium tax electronic Address/Jurisdiction Database has been updated to include the three digit police city codes in the new POLICE_ID field. The local jurisdictions that participate in the local insurance premium tax associated with the Police Officers’ Pension Trust Funds are all municipalities. The POLICE_ID field and\or the PLACE_NAME field (municipal name) can be used to correctly report the local insurance premium tax associated with the Police Officers’ Pension Trust Funds by matching with the corresponding city code or municipal name listed in Schedule XIII of the DR-908.

To use the police city code, first look at the POLICE_OPT_IN_OUT field in the database. If the address range record has a "Y" in the POLICE_OPT_IN_OUT field, the police city code in the POLICE_ID field will match the code listed on Schedule XIII of the DR-908.

The updated downloadable address/jurisdiction database is to be used for reporting premiums for the 2008 tax year (DR-908 due by March 1, 2009). Although not required, the updated address/jurisdiction database may also be used for reporting premiums for the 2007 tax year (DR-908 due by March 1, 2008). The single address lookup feature reflects the most current information, including the updated database and any new information submitted by local governments for inclusion in the next annual database.

Sections 175.1015 and 185.085, Florida Statutes, direct the Department of Revenue (DOR) to create and maintain an electronic database to be used by insurance companies to assign policies and premiums to the proper local taxing jurisdictions for the Firefighters’ and Police Officers’ Pension Trust Funds. These local Insurance Premium Taxes (IPT) will continue to be reported by insurers on the DR-908, Insurance Premium Taxes and Fees Return, Schedules XII and XIII.

If you need assistance downloading the address/jurisdiction database, please contact the Local Government Unit at 850-921-9181 or by e-mail at: local-govt-unit@dor.state.fl.us.

Please note that next year a TIP concerning the updated address/jurisdiction database will be created and posted on the Department’s internet site, but it will not be mailed.

References:  Chapters 175 and 185, Florida Statutes (2007).

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 website at www.myflorida.com/dor or call Taxpayer Services, 8:00 a.m. to 7:00 p.m., ET, Monday through Friday, excluding holidays, at 800-352-3671.

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.