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TIP # 13B07-03
DATE ISSUED: December 10, 2013

Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fee Rates Beginning January 1, 2014



The per-ton fees on the extraction of limerock and sand within the Miami-Dade County Lake Belt Area are adjusted as provided by law. These fee rates published by the Department of Revenue must be used when completing the Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fees Tax Return (Form DR-146):

Calendar Year   Mitigation Fee Rate   Water Treatment Plant Upgrade Fee Rate*
2014   $.45   $.15

* The requirement to collect the water treatment plant upgrade fee will end once the total amount of proceeds collected reaches the amount necessary to design and construct the water treatment plant upgrade, as determined in an open, public request process.

Tax return and payment due date: The Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fees Tax Return (Form DR-146) and payment are due on the 1st and late after the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or state or federal holiday, your return must be postmarked or hand-delivered on the first business day following the 20th.

You must file a tax return for each collection period, even if no tax is due or you paid your fees electronically. Your January 2014 tax return is due on or before February 20, 2014. If you pay electronically, your electronic payment must be initiated no later than 5:00 p.m., ET, on February 19, 2014.

This notice will be posted on the Department of Revenue's Internet site.

References:  Section 373.41492, Florida Statutes; Rule 12B-7.030, Florida Administrative Code

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.



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