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TIP #08B07-04
DATE ISSUED:December 5, 2008


On January 1 each year, the per-ton fees on the extraction of limerock and sand 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
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. In December 2009, the Department of Revenue will calculate the 2010 mitigation fee rate and notify all interested parties in a TIP.

** The requirement to collect the water treatment plant upgrade fee will cease once the total amount of proceeds collected reaches the amount 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 2009 tax return is due on or before February 20, 2009.

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

This notice will be posted on the Department of Revenue's Internet site.

Reference:  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.

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