The Florida Senate

443.163  Electronic reporting and remitting of taxes.--

(1)  An employer may choose to file any report and remit any taxes required by this chapter by electronic means. The Agency for Workforce Innovation or its designee shall prescribe by rule the format and instructions necessary for such filing of reports and remitting of taxes to ensure a full collection of contributions due. The acceptable method of transfer, the method, form, and content of the electronic means, and the method, if any, by which the employer will be provided with an acknowledgment shall be prescribed by the agency or its designee. However, any employer who employed 10 or more employees in any quarter during the preceding state fiscal year, or any person that prepared and reported for 5 or more employers in the preceding state fiscal year, must submit the Employers Quarterly Reports (UCT-6) for the current calendar year and remit the taxes due by electronic means approved by the agency or its designee.

(2)  Any employer or person who fails to file an Employers Quarterly Report (UCT-6) by electronic means required by law is liable for a penalty of 10 percent of the tax due, but not less than $10 for each report, which is in addition to any other penalty provided by this chapter which may be applicable, unless the employer or person has first obtained a waiver for such requirement from the agency or its designee. Any employer or person who fails to remit tax by electronic means as required by law is liable for a penalty of $10 for each remittance submitted, which is in addition to any other penalty provided by this chapter which may be applicable.

(3)  The agency or its designee may waive the requirement to file an Employers Quarterly Report (UCT-6) by electronic means for employers or persons that are unable to comply despite good faith efforts or due to circumstances beyond the employer's or person's reasonable control.

(a)  As prescribed by the agency or its designee, grounds for approving the waiver include, but are not limited to, circumstances in which the employer or person does not:

1.  Currently file information or data electronically with any business or government agency; or

2.  Have a compatible computer that meets or exceeds the standards prescribed by the agency or its designee.

(b)  The agency or its designee shall accept other reasons for requesting a waiver from the requirement to submit the Employers Quarterly Report (UCT-6) by electronic means, including, but not limited to:

1.  That the employer or person needs additional time to program his or her computer;

2.  That complying with this requirement causes the employer or person financial hardship; or

3.  That complying with this requirement conflicts with the employer's business procedures.

(c)  The agency or its designee may establish by rule the length of time a waiver is valid and may determine whether subsequent waivers will be authorized, based on the provisions of this subsection; however, the agency or its designee shall only grant a waiver from electronic reporting if the employer or person timely files the Employers Quarterly Report (UCT-6) by telefile, unless the employer wage detail exceeds the agency's or its designee's telefile system capabilities.

(4)  For purposes of this section, the term "electronic means" includes, but is not limited to, electronic data interchange; electronic funds transfer; and use of the Internet, telephone, or other technology specified by the agency or its designee.

History.--s. 35, ch. 99-208; s. 52, ch. 2002-218.