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TIP #07B07-03
DATE ISSUED: December 15, 2007


On January 1 of each year, the per-ton fees on the extraction of limerock and sand from within the Miami-Dade County Lake Belt Area are adjusted as provided by law. These fee rates published by the Department of Revenue must be used when completing the Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fees Tax Return (DR-146):

Calendar Year Mitigation Fee Rate Water Treatment Plant Upgrade Fee Rate
2008 $0.18 $0.15
2009 $0.24 $0.15
2010 ** $0.15 ***

** Beginning in 2010 and thereafter, the per-ton mitigation fee rate will be adjusted each year by 2.1 percent, plus a cost growth factor index.

*** The requirement to collect the water treatment plant upgrade fee will cease once the total amount of proceeds collected for this fee reaches the amount of the actual moneys necessary to design and construct the water treatment plant upgrade, as determined in an open, public solicitation process.

Tax return due date: The Miami-Dade County Lake Belt Mitigation and Water Treatment Plant Upgrade Fees Tax Return (DR-146) is due on the 1st and late after the 20th day of the month following each collection period. If the 20th falls on a Saturday, Sunday, or a state or federal holiday, your return must be postmarked or hand-delivered on the first business day following the 20th. You must file a tax return for each collection period, even if no tax is due or you paid your fees electronically. Your January 2008 tax return is due no later than February 20, 2008.

Pay fees electronically: If you paid $20,000 or more in Miami-Dade County Lake Belt Mitigation fees during the most recent state fiscal year, you are required to pay fees electronically during the subsequent calendar year. Go to for information about:

  • Electronic payment requirements and procedures
  • How to enroll to pay fees and taxes electronically
  • How to update your profile information (such as contact person, bank account, and e-mail address)
  • Payment due date calendars

For your convenience, this notice will be posted on the Department of Revenue’s Internet site. Look under the Check Rates Here section of the Department’s Taxes page at and click on Miami-Dade Lake Belt Fees.

References:  Section 373.41492, Florida Statutes

For More Information

This document is intended to alert you to the requirements contained in Florida laws and administrative rules. It does not by its own effect create rights or require compliance.

For forms and other information, visit our website at or call Taxpayer Services at 800-352-3671, Monday through Friday (excluding holidays).

For a detailed written response to your questions, write the Florida Department of Revenue, Taxpayer Services, MS 3-2000, 5050 West Tennessee Street, Tallahassee, FL 32399-0112.