NEWLY ELECTED OFFICIAL ORIENTATION Florida Property Appraisers Florida Tax Collectors February 7-10, 2017

Tax Collector’s Role Tax Collectors: Collect sales and use tax on motor vehicle, mobile home, and vessel transactions; May collect tourist development tax; and May participate in RISE Program.

Registration Information Sharing and Exchange (RISE) RISE program authorized by statute (s. 213.0535, F.S.) Allows participating government agencies to periodically exchange information with DOR. Provides more uniform administration of local option taxes, including tourist development tax.

Registration Information Sharing and Exchange (RISE) RISE program coordinated by DOR: Information is used to identify businesses that may not be properly registered to collect the tourist development tax and sales tax. Program has two levels of participation (Level 1 and Level 2).

RISE Program Participants RISE participants must: Sign a confidentiality agreement with DOR. Each authorized employee must execute a certification of familiarity with confidentiality requirements each year (s. 213.053, F.S. and Rule Chapter 12-22, F.A.C.).

RISE Program Participants RISE participants must: Transmit shared data to DOR within 20 days after the close of the reporting period (usually monthly or quarterly). Data exchanged can only be provided to the person or entity responsible for the program and cannot be used for any purpose other than administration of the tax.

RISE Program Levels Level 1 participants: Receive sales and use tax registration information. Level 2 participants: Receive additional information. Must be collecting tourist development tax.

RISE Level 1 Sharing Information Name (business and owner) Mailing address Business location address Telephone number (business and owner) FEI number or SSN

RISE Level 1 Sharing Information Business type code (NAICS or SIC code) County code (provided by DOR) Applicable state or local license or registration number, or other unique identifying number. Business opening date. Indication if new registration or re-issuance of a registration.

RISE Level 2 Sharing Information In addition to the data shared by Level 1 participants, Level 2 participants exchange data relating to: Tax payments Audit assessments Registration cancellations

For More Information Visit our website at: www.floridarevenue.com For RISE information, go to Local Government Officials page (Information for…) select Registration Information Sharing and Exchange Program (RISE) Tax Information and Assistance 800-352-3671

Questions?