Department Emergency Orders
Contact Information
Sales and Use Tax and Related Taxes Due Date Extension
Due dates for the September 2022 and October 2022 reporting periods for taxpayers in six Florida counties have been extended to November 23, 2022.
Businesses located in
Charlotte, Collier, DeSoto, Hardee, Lee, and Sarasota counties now have until November 23, 2022 to file the September 2022 and October 2022 reporting periods for the following taxes:
- sales and use tax (including discretionary sales surtax)
- reemployment tax
- communications services tax
- documentary stamp tax (unrecorded documents)
- governmental leasehold intangible personal property tax
- gross receipts tax on utility services
- insurance premium tax
- lead-acid battery fees (solid waste and surtax)
- motor fuels taxes
- motor vehicle warranty fee
- new tire fees (solid waste and surcharge)
- prepaid wireless E911 fees
- rental car surcharge (solid waste and surcharge)
- severance tax
- tourist development tax
Electronic submissions with payments must be initiated by 5 p.m. ET on November 22, 2022, to be considered timely. The sales and use tax dealer's credit will be granted if the required report is filed
electronically or by paper by November 23, 2022.
Corporate Income/Franchise Tax Due Date Extension
Eligible taxpayers that file Florida corporate income tax returns, as well as Florida corporate income tax installment payments, with original due
dates or extended due dates falling on or after September 23, 2022 and before March 2, 2023 will now have a due date of March 2, 2023. This tax relief is
applicable to affected businesses anywhere in Florida.
Motor Fuel Tax Information
Temporary Fuel Tax License
Florida law allows exporters, petroleum carriers, and importers to request a temporary license during a disaster or declared state of emergency.
Applicants are not required to submit a fee, secure bonding, or undergo a background check if they apply for and receive a temporary license.
Visit the
Florida Fuel Tax webpage for more information on Florida's temporary licensing program.
Dyed Diesel Fuel Penalty Relief due to Hurricane Ian
In response to shortages of undyed diesel fuel caused by Hurricane Ian, the
Internal Revenue Service has announced they will not impose a penalty when
dyed diesel fuel is sold for use or used on the highway. This penalty relief period began September 28, 2022, and will continue through October 19, 2022.
For more information, read Tax Information Publication
#22B05-05 Sales and Reporting of Dyed Diesel Fuel During Penalty Relief Period.
Additional State and Federal Resources for Businesses
(Please contact the appropriate agency below for more information as these resources are not provided through the Department of Revenue.)
- Business Damage Assessment Survey
The Florida Department of Commerce and the State Emergency Response Team (SERT) have activated the
Business Damage Assessment Survey in response to Hurricane Ian. Survey responses will allow the state to expedite
Hurricane Ian recovery efforts by gathering data and assessing the needs of affected businesses.
- Small Business Emergency Bridge Loan
The Florida Small Business Emergency Bridge Loan
program provides short-term, zero-interest working capital loans that are
intended to "bridge the gap" between the time a disaster impacts a business and when a business has secured longer term
recovery funding such as federally or commercially available loans, insurance claims or other resources. Small business
owners can qualify for up to $50,000 per eligible business. The Florida Small Business Emergency Bridge Loan Program is
active for Hurricane Ian.
- Rebuild Florida Business Loan Fund
The Rebuild Florida Business Loan Fund focuses on creating and enhancing the diversification and resiliency of Florida's
economy. Its purpose is to address the current gap in available, affordable capital for businesses by providing longer
term loans with higher funding levels at market interest rates.
- Verifying Contractors
Before initiating repairs, verify a contractor's license at
myfloridalicense.com
by calling (850) 487-1395, or by downloading the free DBPR Mobile app through iTunes or the Google Play app store.
Report unlicensed contractor activity by calling the Department of Business and Professional Regulation's (DBPR) Unlicensed
Activity Hotline at (866) 532-1440.
- Insurance Consumer Assistance
The toll-free Insurance Consumer Helpline (1-877-693-5236) can answer business and consumer-oriented insurance-related questions.
The Florida Department of Financial Service's Division of Consumer Services has launched a
Hurricane Ian Disaster Resources and Information
webpage to provide comprehensive insurance information.
- Price Gouging Hotline
To report suspected price gouging, call the Florida Attorney General's office at 1-866-966-7226, via the No Scam - Stop Price Gouging app, or online
- Office of Long-Term Resiliency
The Florida Department of Commerce Office of Long-Term Resiliency supports communities following
disasters by addressing long-term recovery needs for housing, infrastructure, and economic development. This is more
important than ever after a disaster, when the recovery of a community can affect its ability to succeed for years to come.
The state of Florida has been allocated federal funding to support long-term disaster recovery through the
Community Development Block Grant - Disaster Recovery Program (CDBG-DR). CDBG-DR funding is designed to address housing,
infrastructure, economic development, and mitigation needs that remain after other assistance has been exhausted,
including federal assistance as well as private insurance
- Dislocated Worker Grant Program
National Dislocated Worker Grants are awarded for temporary employment to workers affected by major dislocations,
including natural disasters. Individuals who qualify for disaster relief employment are people who are temporarily or
permanently laid off as a consequence of the disaster, dislocated workers and individuals who are long-term unemployed.
For information regarding National Dislocated Worker Grants, visit your local CareerSource Center at
www.careersourceflorida.com/your-local-team
- Other resources listed at
FloridaDisaster.Biz.