1. (1) County Comptroller or Clerk of the Circuit Court.

   1. (a) County Comptroller or Clerk of the Circuit Court – Each County Comptroller or Clerk of the Circuit Court of each county, (“Clerk”) must collect the tax imposed by Chapter 201, F.S., on recorded documents, and may collect the tax on unrecorded documents, keeping a journal indicating the amount of tax paid. Clerks that elect to collect the tax on unrecorded documents must meet the requirements of paragraph (b). All taxes collected on behalf of the state and associated information must be electronically submitted to the Department, as provided in Section 213.13, F.S., and Chapter 12-28, F.A.C. There will be no collection allowance allowed to the Clerk when the tax is collected and not remitted in accordance with these rules.
   2. (b) A notation is required on each document recorded or not recorded by the Clerk that indicates the amount of tax paid and the county where payment is being made. The notation may be signed, initialed, or stamped with the name or initials of the Clerk, or designated agent.

2. (2) Registered Persons – Unrecorded Documents.

   1. (a) Any person who has averaged or will average at least 5 taxable transactions per month is required to register with the Department and remit the taxes due directly to the Department for all unrecorded documents. Any person with less than 5 transactions per month has the option, but is not required, to register with the Department. The procedures provided in this subsection do not apply to documents that are to be recorded with the Clerk.

   2. (b) A separate registration application is required for each location where taxable documents that are not recorded with the Clerk are maintained. If a registered person previously submitted the Florida Business Tax Application (form DR-1, incorporated by reference in Rule 12A-1.097, F.A.C.) to the Department and holds an active certificate of registration or reemployment tax account, the registered person may use an Application for Registered Businesses to Add a New Florida Location (form DR-1A, incorporated by reference in Rule 12A-1.097, F.A.C.) in the following circumstances:

      1. To register an additional location.

      2. To update a registered location that has moved from one Florida county to another.

   3. (c) Registration with the Department for the purposes of the documentary stamp tax is available by using one of the following methods:

      1. Registering through the Department’s website at floridarevenue.com using the Department’s eServices.

      2. Filing form DR-1, Florida Business Tax Application with the Department, as indicated on the registration application.

   4. (d) Each application submitted to the Department must contain sufficient information to facilitate the processing of the application.
   5. (e) Any person registered with the Department for documentary stamp tax purposes is required to file a Documentary Stamp Tax Return for Registered Taxpayers’ Unrecorded Documents (Form DR-225, incorporated by reference in Rule 12B-4.003, F.A.C.) and remit the tax due.
   6. (f) Any person registered must keep a journal, or other account book or record of original entry, maintaining a listing of all unrecorded documents executed and delivered. The journal must show a daily listing of each document, indicating every document transaction, the amount, and whether the document is taxable. When the document is taxable, the amount of tax due must be indicated for each document. When the document is not taxable, the journal must indicate the reason for the exemption.
   7. (g) The following notation or similar language, along with the amount of tax and the certificate of registration number, is required to be made on each document requiring tax under this procedure: “Florida documentary stamp tax required by law in the amount of $___ has been paid or will be paid directly to the Department of Revenue. Certificate of Registration No. ___.” For persons filing returns who have less than five taxable transactions per month and have opted not to register, no registration number is required on such documents.

3. (3) Unregistered Persons.

   1. (a) Any person engaged in an average of less than 5 taxable transactions per month is not required to register with the Department, but may elect to register to report documentary stamp tax due.
   2. (b) Any person who is not required to register and has not elected to register is required to file a Documentary Stamp Tax Return For Nonregistered Taxpayers’ Unrecorded Documents (Form DR-228, incorporated by reference in Rule 12B-4.003, F.A.C.) and remit tax due.

4. (4) Payment and Return Due Dates.

   1. (a) For monthly filers, payments for documentary stamp tax and the associated return certifying the amount of tax due for the preceding month must either reach the Department or be postmarked on or before the 20th day of the month following the transaction to avoid penalty and interest for late filing. When the 20th day falls on a Saturday, Sunday, or legal holiday, payments accompanied with returns will be accepted as timely if postmarked on the next succeeding day which is not a Saturday, Sunday, or legal holiday. For purposes of this rule, a “legal holiday” means a holiday that is observed by federal or state agencies as a legal holiday as this term is defined in Chapter 683, F.S., and s. 7503 of the Internal Revenue Code of 1986, as amended. A “legal holiday” pursuant to s. 7503 of the Internal Revenue Code of 1986, as amended, means a legal holiday in the District of Columbia or a statewide legal holiday at a location outside the District of Columbia but within an internal revenue district.
   2. (b) When quarterly, semiannual, or annual reporting is authorized by the Department pursuant to Section 201.133(8), F.S., the tax and associated return is due no later than the 20th day of the month following the authorized reporting period and becomes delinquent on the 21st day of that month.

Rulemaking Authority 201.11(1), 213.06(1) FS. Law Implemented 116.01, 201.01, 201.08, 201.09, 201.11, 201.12, 201.13, 201.132, 201.133, 201.14, 213.756, 219.07 FS. History–New 8-18-73, Formerly 12A-4.01, Amended 2-21-77, 12-3-81, Formerly 12B-4.01, Amended 12-5-89, 2-16-93, 12-30-97, 5-4-03, 3-25-20, 1-25-26.