Florida Administrative Code
12 - DEPARTMENT OF REVENUE
12B - Miscellaneous Tax
Chapter 12B-8 - INSURANCE PREMIUM TAXES, FEES AND SURCHARGES
Section 12B-8.0016 - Department of Revenue Electronic Database
Universal Citation: FL Admin Code R 12B-8.0016
Current through Reg. 50, No. 187; September 24, 2024
(1)
(a)
1. The Department maintains an electronic
database that is for use by insurers to assign insurance policies and premiums
to local taxing jurisdictions. The electronic database, referred to as
Florida's Address/Jurisdiction Database ("database"), is maintained on the
Department's website at pointmatch.floridarevenue.com. An updated database is
posted to the Department's website by November 1 of each year to be used in
assigning policies and premiums to the proper local taxing jurisdictions for
the insurance premium tax return due for the tax year beginning on or after the
January 1 following the posting of the database; however, insurers may use the
updated database when it is posted to assign policies and premiums to the
proper local taxing jurisdiction for the current tax year. The database
available for downloading does not include the information contained in the
pending changes described in paragraph (b).
2. The database also has a single address
lookup feature that permits any person to enter an address and ascertain to
which local taxing jurisdiction, if any, the address is assigned.
3. Local taxing jurisdictions may register on
the Department's website at pointmatch.floridarevenue.com.
4. When the Department is notified by the
Division of Retirement, Department of Management Services, that a local taxing
jurisdiction is to be added or deleted, the Department will update the database
based upon existing database addresses within that jurisdiction. However, for
the addition of special fire control districts, as defined in Section
175.032(16),
F.S., whose boundaries do not follow municipal or county lines, the special
fire control district must identify the addresses within its local taxing
jurisdiction.
(b) When a
change to the database has been approved, the approved pending address
additions and approved pending address deletions are stored in separate files
maintained by the Department for the next scheduled update of the database.
These pending files include corrections of any errors discovered since the last
update, as well as changes in addresses or jurisdictional boundaries based on
information provided by local taxing jurisdictions and counties. These pending
files contain the most recent local taxing jurisdictional assignment
information. The individual address lookup feature searches the current
database and the pending files and may reflect information that has not yet
been incorporated into the database available for downloading and use by local
taxing jurisdictions and insurers. Insurers may use the information contained
in the address look-up feature to assign policies and premiums to the proper
local taxing jurisdictions. In such cases, the individual address lookup page
carries a statement notifying the viewer that it reflects a pending change to
the database.
(c) To fulfill its
statutory responsibility to maintain the database, when the Department notices
apparent errors, such as an address that is assigned to multiple jurisdictions,
the Department will initiate an objection to the database in accordance with
subsection (3) and will process the objection in the same manner as other
objections.
(2)
(a) Local taxing jurisdictions have a
continuing obligation to provide the Department all information needed to
update the database, such as changes in addresses or address ranges,
annexations, incorporations, reorganizations, and any other changes to
jurisdictional boundaries. Local taxing jurisdictions must inform the
Department of the identity of the jurisdictions' officers or employees who are
authorized to act as contact persons with the Department on database matters.
Local taxing jurisdictions are limited to two authorized contact persons;
however, local taxing jurisdictions may provide updated contact person
information as frequently as necessary to ensure that the appropriate contact
person can be reached by the Department. The contact list of authorized local
government contact persons for all local taxing jurisdictions is located on the
Department's website floridarevenue.com.
(b) Local taxing jurisdictions must submit
information requesting changes to the database electronically, using
instructions in Form DR-700002, User's Guide for the Address/Jurisdiction
Database (incorporated by reference in Rule
12A-19.071, F.A.C.). Authorized
local jurisdiction contact persons may access the login screen for registered
users at pointmatch.floridarevenue.com. Local taxing jurisdictions that do not
have access to computers with Internet access should contact the Department to
submit changes through alternative electronic media. The information must also
be submitted on Form DR-700022, Notification of Changes to the
Address/Jurisdiction Database (incorporated by reference in Rule
12A-19.100, F.A.C.), with the
exception of Special Fire Control Districts, which must use Form DR-350907,
Local Insurance Premium Tax Special Fire Control Districts Notification of
Jurisdiction Change (R. 10/13, hereby incorporated by reference, effective
1/14) (http://www.flrules.org/Gateway/reference.asp?No=Ref-03612).
(c) The local taxing jurisdiction must
specify the effective date of any information to be incorporated in the
database. Information must be submitted by September 3 of each year to be
included in the next updated database posted to the Department's website by
November 1 of each year. The Department will review the information provided in
the requests for change and store the approved changes in the approved pending
files. Local governments, including special fire districts, should not submit
changes during the periods September 4 to October 3 and March 4 to April 2. The
Department completes its review of pending submissions for the next database
update during these time periods and is unable to process new submissions.
Submissions of information initiated during these time periods will be denied,
and a new submission will be necessary.
(d)
1. Any
requested changes or additions to the database must be supported by competent
evidence. Competent evidence to support a change to the database is
documentation establishing that the addresses affected by the requested change
or addition are located in the local taxing jurisdiction indicated on the
request. Examples of competent evidence include annexation ordinances, articles
of incorporation of a new municipality, the plat filed for a newly approved
subdivision, or the enhanced 911 Master Street Address Guide database
information relating to local law enforcement responders issued by the local
jurisdiction coordinator's office. Competent evidence must clearly designate
the addresses or address ranges that are affected.
2. If a requested change is to move an
address from one local taxing jurisdiction to another, competent evidence
includes the consent of the local taxing jurisdiction that did not request the
change. To facilitate processing of the change, the local taxing jurisdiction
requesting the change should obtain a written consent to the change signed by
an authorized contact person of the nonrequesting jurisdiction. Forms DR-700022
and DR-350907 contain an authorization statement that will serve as the written
consent of the nonrequesting local taxing jurisdiction when signed by that
jurisdiction's authorized contact person. The Department will consider the
receipt of Form DR-700022 or Form DR-350907 containing the signatures of the
authorized contact persons of both the initiating and affected jurisdictions to
be sufficient competent evidence. In such instances, the Department will make
the change based upon the representations on the form. A local taxing
jurisdiction that objects to this change should use Form DR-700022 or Form
DR-350907 to change the address information and, unless the affected local
taxing jurisdiction signs the form, the Department will treat the request as
one that must be resolved by the local taxing jurisdictions involved as
provided in this paragraph. Identification of the case number associated with
the address changes is insufficient by itself to demonstrate competent evidence
establishing that the service addresses are located in the local taxing
jurisdiction indicated on the request.
3. If the requesting jurisdiction has not
obtained the written consent of the nonrequesting jurisdiction, the Department
will contact the nonrequesting jurisdiction before making the change. Based
upon the response of the nonrequesting jurisdiction, the Department will take
the following action in regard to the requested change:
a. If the nonrequesting jurisdiction consents
in writing, the Department will accept and process the change.
b. If the nonrequesting jurisdiction objects
in writing, the Department will treat the requested change as one that must be
resolved by the local taxing jurisdictions involved as provided in subsection
(3).
c. If the nonrequesting
jurisdiction fails to either consent or object in writing within 20 days after
the date on which the Department notified that jurisdiction of the requested
change, the Department will accept and process the change. This does not
preclude the nonrequesting jurisdiction from subsequently objecting to the new
address assignments after they have been processed.
4. If a requested change affects only the
requesting local taxing jurisdiction and does not affect another local taxing
jurisdiction, the Department will consider receipt of an affidavit signed by
the authorized contact person for that local taxing jurisdiction that
identifies the addresses or address ranges and states that the change affects
only the requesting local taxing jurisdiction to be sufficient competent
evidence. The use of an affidavit is not required but, at the option of the
requesting local taxing jurisdiction, may be used in lieu of providing other
documentation such as subdivision plats. In such instances, the Department will
make the change based upon the representations on the form and the affidavit. A
local taxing jurisdiction that objects to the change should use Form DR-700022
to change the address information and, unless the affected local taxing
jurisdiction signs the form, the Department will treat the request as one that
must be resolved by the local taxing jurisdictions involved as provided in
subsection (3).
(e)
Examples.
1. A local taxing jurisdiction
approves the plat and grants the permits necessary for development of a new
subdivision on February 1, 2007. The plat indicates street names, but no
address numbers have yet been assigned. In order for the addresses to be added
to the next electronic database, the local taxing jurisdiction must file Form
DR-700022 or Form DR-350907, as appropriate, with a copy of the approved
subdivision plat or an affidavit indicating that the change affects only the
requesting local taxing jurisdiction and submit online address change
information by September 3, 2007. If that deadline is not met, the address
cannot be added until the following year's database (database created by
November 1, 2008). In order to meet the deadline and be certain that the actual
address numbers are included, the contact person for the local taxing
jurisdiction may request the addition of a range of numbers that is certain to
include the actual numbers. Because the development of the subdivision affects
only the requesting jurisdiction, no consent from any other jurisdiction is
required.
2. A municipality annexes
an area with 1500 addresses that were formerly in another incorporated area.
The annexation will be effective November 1, 2006. The municipality's database
contact person timely enters address change requests for 1, 525 addresses
online and files a Form DR-700022 on June 15, 2006. Included with the form are
a copy of the annexation ordinance and a map with the annexed area outlined
with street address ranges included in the annexed area noted. The other
incorporated area database contact person has not signed the Form DR-700022 or
otherwise given written consent to the changes. On July 15, 2006, the
Department notifies the other incorporated area of the requested changes and
provides copies of the municipality's Form DR-700022, annexation ordinance, and
map. The other incorporated area does not respond with written consent or a
written objection. On August 6, 2006, the Department processes the changes, and
they are included in the database available by November 1, 2006. The other
incorporated area's database contact person notifies the Department on
September 1, 2006, that the other incorporated area believes the database now
incorrectly assigns 25 service addresses to the municipality. The other
incorporated area should submit Form DR-700022 to move the 25 services
addresses to its incorporated area. The Department will handle this as a change
to the database.
3. A municipality
annexes an area with 1, 500 service addresses that was formerly in another
incorporated area. The annexation will be effective November 1, 2006. The
municipality's contact person timely enters address change requests for the 1,
500 addresses online and writes a letter to the other incorporated area's
contact person requesting that consent be indicated by signing the Form
DR-700022 that has been prepared by the municipality and enclosed with the
letter. Also enclosed with the letter is a copy of the annexation ordinance and
a street map on which the annexed area is outlined. The other incorporated
area's contact person signs the Form DR-700022. The municipality submits the
form to the Department on June 15, 2006. The Department will approve the
changes and include them in the database available by November 1,
2006.
(3)
(a)
1. Any
substantially affected party may object to information contained in the
database by submitting Form DR-700025, Objection to Address Assignment in the
Address/Jurisdiction Database (incorporated by reference in Rule
12A-19.100, F.A.C.), along with
competent evidence to support the party's objection. Only objections to the
current effective database can be considered; objections that do not relate to
the current effective database will be denied. Before submitting an objection,
a person should check the effective database to determine whether the
contemplated objection is necessary. Examples of substantially affected parties
include police officers and firefighters from local taxing jurisdictions that
impose the excise taxes under chapters 175 and/or 185, F.S., local taxing
jurisdictions that impose the excise taxes under Chapters 175 and/or 185, F.S.,
insurers who are required to pay the excise taxes under Chapters 175 and/or
185, F.S., individuals whose policies are being assigned via the database, and
local taxing jurisdictions.
2.
Local taxing jurisdictions should use Form DR-700022, and special fire control
districts should use Form DR-350907, to create addresses in the database or to
request address assignment changes. The consent of any other jurisdiction
affected by the requested change will be required.
3. Firefighters and police officers,
including pension board members, who wish to object to information contained
within the database, should do so through the appropriate official within their
local taxing jurisdiction.
(b) Multiple address submissions affecting
multiple jurisdictions should be segregated, based on the specific combinations
of the affected jurisdictions. For example, changes from City A to City B
should be segregated from changes from City B to City A.
(c) In the event that an insurer that is
required to pay taxes under Chapters 175 and/or 185, F.S., elects to formally
object to information contained in the database, the insurer must file Form
DR-700025. This requirement is not intended to interfere with any procedures
implemented by insurers to inform local taxing jurisdictions of errors in the
database.
(d) Examples of competent
evidence that supports an inquiry into a substantially affected party's
objection include a voter registration card indicating that the voter residing
at the address is entitled to vote in municipal elections or only in county
elections, the enhanced 911 Master Street Address Guide database property tax
bill showing assessment by local taxing jurisdiction, or a map that includes
the boundaries of a local taxing jurisdiction and clearly places the address
for the property that is being insured inside or outside those boundaries. For
example, if a map shows that a street is entirely within the boundaries of a
municipality, that map is competent evidence that an address on that street
should be assigned to that municipality in the database. The Department will
notify the substantially affected party of any deficiencies in the objection or
competent evidence.
(e) When the
Department believes that addresses or address ranges have been assigned to an
incorrect local taxing jurisdiction, the Department will initiate a change by
using Form DR-700025. The Department will use any information at its disposal,
including enhanced 911 Master Street Address Guide database address information
and information supplied by any insurer, as a basis for initiating an
objection; however, the Department will not change an address assignment
without providing notice to the affected jurisdiction(s) in the manner provided
in paragraph (3)(f). If the change is approved, it will be included with other
approved changes for inclusion in the next update of the database.
(f) Upon receipt of an objection on a
completed Form DR-700025, including competent evidence to support the
objection, the Department will forward copies of the form, along with the
associated documentation, to the database contact person in each affected
taxing jurisdiction. The Department will provide to the affected local taxing
jurisdictions Form DR-700026, Local Government Authorization for Address
Changes Described on Form DR-700025 (incorporated by reference in Rule
12A-19.100, F.A.C.), to use to
agree, disagree, or partially agree with the address jurisdiction changes
proposed by the attached Form DR-700025. The Department will provide the
affected local taxing jurisdiction a Form DR-700027, Local Government
Authorization for Omission of Address or Incorrect Address Identification
(incorporated by reference in Rule
12A-19.100, F.A.C.), to use to
agree or disagree with the inclusion of an address or address range or with
changing nonjurisdictional information about an address or address range
proposed by the attached Form DR-700025. The Department will include a tracking
number and date on the bottom portion of each form to identify which forms
belong together. The Department will, when practicable, provide the information
electronically for review by the local taxing jurisdictions. The local taxing
jurisdictions should review the specific address(es) at issue, as well as the
address range(s) that will be impacted by the change, to ensure that each local
taxing jurisdiction retains all of the addresses that it believes are within
its jurisdictional boundaries. The Department will instruct each local taxing
jurisdiction to indicate its determination in regard to the objection by
utilizing the provided authorization form, Form DR-700026 or Form DR-700027, as
applicable. If the affected local taxing jurisdictions indicate agreement with
the objection, the Department will revise the electronic database accordingly.
If a local taxing jurisdiction fails to respond within a reasonable time, which
shall be no less than 30 days, such jurisdiction shall be deemed to have
indicated agreement with the objection. If either local taxing jurisdiction
notifies the Department in writing that it does not agree with the objection,
the Department will not change the address in the database. The service address
will be reassigned to a local taxing jurisdiction when one of the following
events occurs:
1. The Department receives
written notification from the local taxing jurisdiction that did not agree with
the change requested in the objection that such local taxing jurisdiction has
subsequently determined that the change should be made;
2. The Department receives written
notification from the party that filed the Form DR-700025 that the objection
was erroneous and the assignment in the database was correct; or
3. The Department is provided with a copy of
a final order, judgment, or other binding written determination resolving the
jurisdictional assignment of the contested
address.
(4) All forms referenced in this rule are available, without cost, by one or more of the following methods:
1) downloading the
form from the Department's website at floridarevenue.com/forms; or,
2) calling the Department at (850)488-6800;
or,
3) writing the Florida
Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee
Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech
impairments may call the Florida Relay Service at 1(800)955-8770 (Voice) and
1(800)955-8771 (TTY).
Rulemaking Authority 175.1015(5), 185.085(5) FS. Law Implemented 175.1015, 185.085 FS.
New 12-20-07, Amended 6-28-10, 1-20-14, 1-20-15, 8-15-21.
Disclaimer: These regulations may not be the most recent version. Florida may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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