1. State of florida tax information sharing Paula Barfield August 5, 2015

2. overview Information Sharing – statutory authority
Information maintained by DOR
Procedures for requesting information
Confidentiality and safeguarding requirements
Local administration
Agency contact information

3. Information Sharing
§ (4)-(7) F.S. allows the sharing of information with various federal, state, and local agencies.
§ (8) F.S. identifies information that the department may provide to those agencies.
Rule 12-22, Florida Administrative Code (FAC) covers confidentiality and disclosure of tax information and how the Department of Revenue administers the process.

4. Available Information
Registration information
Name of taxpayer
Address (mailing and business)
Tax identification number
Tax type
Business type code
Date of registration
Filings
Monthly, quarterly, or annual DR15 filings
Rental amounts
Tax due/paid to Department of Revenue

5. Available Information
Audit
Audit Periods
Assessment Amounts
Reasons for Assessment
Retention Period: Five (5) years from the date the assessment is final.

6. Federal Tax Information
The Department of Revenue receives federal tax information from the IRS under §6103 of the Internal Revenue Code (IRC) for both child support enforcement and tax administration purposes.
Federal law does not allow the Department of Revenue to share federal tax information with any other entity.

7. Procedures for requesting information
Submit a written request on organization letterhead that includes:
Name of the requesting party
Person must be listed on the County’s agreement with the Department of Revenue as an individual authorized to request/receive information.

8. Procedures for requesting information
Specific data that you want DOR to provide
Examples:
List of all taxpayers registered for transient rental
List of all transient rental audits that were assessed within the previous year for [county]
List of data fields that you would like to receive
How you would like to receive the information

9. agency Coordinators Revenue Information Sharing and Exchange (RISE)
Florida Department of Revenue
Attn: John Crotty, RISE Coordinator
PO Box 6609
Tallahassee, FL
Phone:
Fax:
Tax Collector’s Office (non RISE request)
Florida Department of Revenue
Office of the General Counsel
Attn: Paul Fultz, Disclosure Officer
PO Box 6668
Tallahassee, FL
Phone:
Fax:

10. §213.053, Florida Statutes (F.S.)
Taxpayer information:
is confidential & specifically exempt from the Florida Public Records Law (§119 F.S.)
May only be used for official tax administration purposes.
This section applies to § F.S. (County Government) and § F.S. (Tourist Impact Tax)

11. Official Tax Administration Purposes
“Official tax administration purposes” as used in § F.S. and Rule FAC refers only to the duties required to administer tax laws within the jurisdiction of that agency and the employees of that agency.
“Official purposes” does not include the publishing, disclosing, or conveying of state tax information to the public.

12. Confidentiality Requirements
Local government entities and their employees who receive taxpayer information from the Department of Revenue under § F.S. are subject to the same confidentiality requirements and the same criminal penalties for violation of the requirements as the Department of Revenue.

13. Social Security Numbers
§ (5)(a)3 F.S. states that all Social Security Numbers (SSN) held by an agency are confidential and exempt from §119.07(1) F.S. and Article I of the State Constitution. (Effective October 1, 2002)
Collection of SSNs by any agency:
May not be collected unless authorized
Otherwise imperative for the performance of agency duties (§ (5)(a)2 F.S.)

14. Social Security Numbers
Social security numbers may be disclosed to other government entities, their agents, employees, or contractors if disclosure is necessary to perform duties and responsibilities.
The receiving entity, agents, employees, and contractors must maintain the confidential & exempt status of the numbers.
(§ (5)9a)4 F.S.)

15. Safeguarding Information
Only authorized employees with an official need to know can access data and files that contain confidential information.
When not being used, confidential information must be secured in a locked container or room with strict key or combination control.

16. Safeguarding Information
Confidential information in an electronic form must be physically secured or encrypted to prevent unauthorized access.
Before releasing confidential information verify that the person receiving the information is authorized to receive it.

17. Safeguarding Information
Never transmit confidential information via unsecured . Electronic transmission of confidential information outside your agency firewall must be encrypted.
At least annually, all employees should be reminded of confidentiality requirements and criminal penalties for unauthorized use or disclosure of taxpayer information.

18. Court and Legal Process Related Issues
Subpoena
Taxpayer information must be provided upon receipt of a subpoena, but only if the subpoena is issued by:
A State Attorney, a United States Attorney, or a court in a criminal investigation or criminal judicial proceeding
A state or federal grand jury

19. Court and Legal Process Related Issues
A State Attorney, the Department of Legal Affairs, the State Fire Marshal, a United States Attorney, or a court in the course of a civil investigation or a civil judicial proceeding under the State or Federal Racketeer Influenced and Corrupt Organizations Act (RICO) or Chapter 896, Florida Statutes-Offenses related to Financial Transactions
An attorney’s subpoena for production of records (with or without a deposition) is not sufficient to overcome confidentiality provisions.

20. Court and Legal Process Related Issues
Confidential information cannot be disclosed without the order of a judge, under § F.S.
Tax information must be provided if ordered by a judge of a competent jurisdiction.

21. Criminal Penalties
Any individual who divulges confidential state taxpayer information in any manner except for official tax administration purposes or as specifically allowed by § F.S. commits a misdemeanor of the first degree, punishable by:
Up to one year in prison
Up to $1000 fine
Or both

22. reporting responsibilities
Immediately report any actual or suspected unauthorized access, use, or disclosure of confidential information to the Florida Department of Revenue Disclosure Officer.

23. Local Administration of Tax
§ (10), F.S. - Local administration of the tax
Counties levying tax under § F.S. or § F.S. may elect to administer the tax locally by adopting an ordinance that provides for the local collection and administration of the tax.

24. Local Administration of Tax
The local ordinance must include a provision for, but not limited to:
Initial collection of the tax to be made in the same manner as the tax imposed under Chapter 212, F.S.
Designation of the local official to whom the tax shall be remitted, and the official’s powers and duties with respect to tax collection.
Tax revenues may only be used in accordance with the provisions of § F.S.

25. Local Administration of Tax
A county may elect to assume responsibility for auditing, assessing, collecting, and enforcing payments of delinquent taxes or delegate this authority to the Department of Revenue.
If the county assumes responsibility, it is bound by rules promulgated by the Department of Revenue pursuant to § (3)(k) F.S., as well as those rules pertaining to sales and use tax on transient rentals imposed by § F.S.

26. Local Administration of Tax
The County may use any power granted in § F.S. to the department to determine the amount of tax, penalties, and interest to be paid by each dealer and to enforce payment of such tax, penalties, and interest.
The County may use a certified public accountant licensed in this state in the administration of statutory duties and responsibilities. Certified public accountants will be bound by the same confidentiality requirements and subject to the same penalties as the county under § F.S.

27. Contact Information
Paula Barfield Rewards Coordinator Phone: Paul Fultz DOR Disclosure Officer Phone: John Crotty RISE Coordinator Phone:

28. QUESTIONS?