Clerk of Court Revenue Remittance System
Florida Clerks of Court and County Comptrollers collect documentary stamp tax, nonrecurring intangible personal property tax, and more than 151 different fines and fees that
are distributed to various agencies. Florida law requires these funds be electronically remitted to the Florida Department of Revenue for distribution. Clerks and
comptrollers transfer funds for all state agencies to the Department in a single electronic transaction through the
Clerk of Court
Revenue Remittance System.
Remittances Due Weekly
Remittances for documentary stamp tax and nonrecurring intangible personal property tax are due on a weekly basis. The municipality or county officer must complete
the online transaction before 5:00 p.m., ET, on the sixth working day following the close of the week in which the funds were received.
Remittances Due Monthly
Remittances for related fees, services charges, court costs, and fines are due on a monthly basis. The clerk must complete the online transaction before 5:00 p.m., ET,
on the last working day before the 10th day of the month immediately following the month in which the funds were collected.
For a list of payment due dates, review the Department's Florida eServices Calendar of Electronic Payment Deadlines for Municipalities and County Officers (Form DR-659C
).