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No: 11ADM-04

Florida Department of Revenue

TIP

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

conferences/index.cfm.

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