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Office of Program Policy Analysis and Government Accountability

Performance Audit of the Department of Citrus , Report No. 12183, November 1993

  • DCIT takes limited action when dealers fail to pay taxes in a timely manner. DCIT tax payment records showed that 96 of the 199 dealers remitting taxes during the period from November, 1992 through April, 1993 had at least one payment delinquency. Monthly totals of all delinquencies ranged from $267,747 to $911,405, and up to $98,811 for individual dealers. We identified 38 instances where dealers' tax delinquencies exceeded the amount of their surety bond. This limits DCIT's ability to recover funds should the dealers fail to subsequently pay their taxes.
  • DCIT should systematically review its regulations to determine whether current standards unnecessarily increase industry costs or hinder the industry's ability to use new technologies and materials that may reduce production costs.

    Copies of this report in print or alternate accessible format may be obtained by telephone (850/488-0021), by FAX (850/487-9213), in person, or by mail (OPPAGA Report Production, Claude Pepper Building, Room 312, 111 W. Madison St., Tallahassee, FL 32399-1475).
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