Form 11 Adm-04 - Information For Local Governments Seeking Reimbursement For Damages Resulting From The Deepwater Horizon Oil Spill In The Gulf Of Mexico - Florida Department Of Revenue - 2011


No: 11ADM-04
Florida Department of Revenue
Date Issued
Tax Information Publication
October 28, 2011
Information for Local Governments Seeking Reimbursement for Damages Resulting from
the Deepwater Horizon Oil Spill in the Gulf of Mexico
The Department has issued this publication to inform local governments about filing claims for
revenue losses related to any locally administered taxes, fees or other revenues.
The State of Florida is preparing to submit various interim, partial claims to BP under the Oil Pollution
Act of 1990, seeking reimbursement for damages resulting from the Deepwater Horizon oil spill in the
Gulf of Mexico. The State’s claims will include, but not be limited to, damages that will be measured
by the loss of taxes and revenues resulting from the incident’s impact on Florida’s economy. The
following information explains what the State’s claim will include and the claims local governments
may submit to BP, if they have not already done so.
The State of Florida will file claims for any state-imposed revenue source, regardless of whether that
source is shared with local governments by statute. This includes the state sales tax and motor fuel tax
that support the local government half-cent revenue sharing program and both the county and
municipal revenue sharing programs. Amounts received by the State as a result of these claims will
likely be deposited into General Revenue and will be subject to appropriation by the Legislature.
Affected local governments should file claims for revenue losses related to any locally administered
taxes, fees or other revenues. Any county that imposes a tourist development, convention
development, high tourism impact or tourist impact tax should make a claim on its own behalf without
regard to whether the tax is self-administered or administered by the Department of Revenue. Local
governments are likewise responsible for claiming any losses resulting from local option taxes
imposed, including local option sales taxes, local option gas taxes, and local option communication
services taxes.
Other revenues that will not be included as part of the State’s claim but that can be claimed directly by
affected local governments include, among others, non-ad valorem assessments, local business taxes,
public services taxes, and impact and other fees. A more detailed table of the revenue sources and the
state vs. local government responsibility for filing the claims is at
The process to estimate the Deepwater Horizon-related revenue losses for the State will continue in the
coming months. Florida’s Office of Economic and Demographic Research has been gathering data,
engaging experts, and developing methodologies to determine the extent of the revenue loss to Florida
from these revenue sources. The Revenue Estimating Conference, which consists of staff from the
Governor’s Office, House, Senate, and the Office of Economic and Demographic Research, has been
conducting multiple conferences to perform analysis in support of the State’s loss of revenue claims.
Information regarding these workshops/conferences and related materials can be found on the
Economic and Demographic Research website at


00 votes

Related Articles

Related forms

Related Categories

Parent category: Financial
Page of 2