Florida Dept. of Revenue - Registration Information Sharing and Exchange Program (RISE)

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RISE Program Participant Certification for Access to Confidential State Tax Information (Form GT-400212)

Registration Information Sharing and Exchange (RISE) Program

The Registration Information Sharing and Exchange (RISE) Program allows government agencies that participate in the program to periodically exchange specific tax information with the Florida Department of Revenue. Since many tax administering agencies commonly deal with a significant number of the same taxpayers, agencies may improve registration and enhance revenue collections by exchanging information.

Upon signing an agreement with the Department, each government agency participating in the program is responsible for transmitting its shared data to the Department within 20 days after the close of the reporting period using the format in the signed RISE agreement. The RISE program has two levels of participation depending on the taxes administered by the government agency.

For more information on RISE, contact the Department's General Tax Administration Program at revenueaccounting@floridarevenue.com.

Level-one Participants

Level-one participants exchange, monthly or quarterly, registrant's, licensee's, or taxpayer's name, mailing address, business location, and federal employer identification number or social security number; any applicable business type code; any applicable county code; and other tax registration information the Department prescribes for each new registrant, new filer, or initial reporter, permittee, or licensee, with respect to the specific taxes, licenses, or permits listed below.

Level-one participants include the Department and local officials responsible for collecting the following taxes:

Chapter 212, Florida Statutes (F.S.), Sales and Use Tax;
Section 125.0104, F.S., Tourist Development Tax;
Section 125.0108, F.S., Tourist Impact Tax;
Chapter 205, F.S., Local Occupational License Taxes;
Section 212.0305, F.S., Convention Development Taxes;
Chapter 509, F.S., Public Lodging and Food Service Establishment Licenses;
Chapter 561, F.S., Beverage Law Licenses; or
Chapter 67-930, Laws of Florida, Municipal Resort Tax.

Download the RISE Program Level-one Agreement (Form GT-400210 PDF Icon ).

Download the RISE Level-one partners list .

Level-two Participants

Level-two participants exchange, monthly or quarterly, registrant's, licensee's, or taxpayer's name, mailing address, business location, and federal employer identification number or social security number; any applicable business type code; any applicable county code; and other tax registration information the Department prescribes for each new registrant, new filer, or initial reporter, permittee, or licensee, as well as data relating to tax payment history, audit assessments, and registration cancellations of dealers engaging in transient rentals. (Audit assessments are shared at least quarterly.)

Level-two participants include the Department and local officials responsible for collecting the following taxes:

Section 125.0104, F.S., Tourist Development Tax;
Section 125.0108, F.S., Tourist Impact Tax;
Section 212.0305, F.S., Convention Development Taxes; or
Chapter 67-930, Laws of Florida, Municipal Resort Tax.

Download the RISE Program Level-two Agreement (Form GT-400211 PDF Icon ).

Download the RISE Level-two partners list ).

Confidentiality

State laws regarding confidentiality of data shared by this program apply to Level-one and Level-two recipients of data and their employees. Data exchanged may not be provided to any person or entity other than a person or entity administering the tax or licensing provisions of law enumerated in the statute and may not be used for any purpose other than for enforcing the specified tax or licensing provisions.

As a part of the agreement, by January 31 of each year, each authorized employee is required to execute a certification of familiarity with the confidentiality requirements of Section 213.053, Florida Statutes, and Rule Chapter 12-22.007, Florida Administrative Code. The RISE Program Participant Certification for Access to Confidential State Tax Information (GT-400212 PDF Icon ) should be filled out by each participating local government.

Any person who becomes an authorized employee subsequent to January 31 must execute a separate certification of familiarity. In each instance, all certifications must be forwarded to the Department's RISE coordinator of the Department within 15 business days of hire date or change of employment status.