Fla. Stat. 601.155
Equalizing assessment; credit; exemption

(1)

The first person who exercises in this state the privilege of processing, reprocessing, blending, or mixing processed orange products or processed grapefruit products or the privilege of packaging or repackaging processed orange products or processed grapefruit products into retail or institutional size containers or, except as provided in subsection (9) or except if an assessment is levied and collected on the exercise of one of the foregoing privileges, the first person having title to or possession of any processed orange product or any processed grapefruit product who exercises the privilege in this state of storing such product or removing any portion of such product from the original container in which it arrived in this state for purposes other than official inspection or direct consumption by the consumer and not for resale shall be assessed and shall pay an assessment upon the exercise of such privilege at the rate described in subsection (2).

(2)

Upon the exercise of any privilege described in subsection (1), the assessment levied by this section shall be at the same rate per box of oranges or grapefruit utilized in the initial production of the processed citrus products so handled as that imposed, at the time of exercise of the assessable privilege, by s. 601.15 per box of oranges.

(3)

For the purposes of this section, the number of boxes of oranges or grapefruit utilized in the initial production of processed citrus products subject to the assessable privilege shall be:The actual number of boxes so utilized, if known and verified in accordance with department rules; orAn equivalent number established by department rule which, on the basis of existing data, reasonably equates to the quantity of citrus contained in the product, when the actual number of boxes so utilized is not known or properly verified.

(a)

The actual number of boxes so utilized, if known and verified in accordance with department rules; or

(b)

An equivalent number established by department rule which, on the basis of existing data, reasonably equates to the quantity of citrus contained in the product, when the actual number of boxes so utilized is not known or properly verified.

(4)

For purposes of this section:“Processed orange products” means products for human consumption consisting of 20 percent or more single strength equivalent orange juice; orange sections, segments, or edible components; or whole peeled fruit.“Processed grapefruit products” means products for human consumption consisting of 20 percent or more single strength equivalent grapefruit juice; grapefruit sections, segments, or edible components; or whole peeled fruit.“Original container” includes any vessel, tanker or tank car, or other transport vehicle.“Retail or institutional container” means a container having a capacity of 10 gallons or less.

(a)

“Processed orange products” means products for human consumption consisting of 20 percent or more single strength equivalent orange juice; orange sections, segments, or edible components; or whole peeled fruit.

(b)

“Processed grapefruit products” means products for human consumption consisting of 20 percent or more single strength equivalent grapefruit juice; grapefruit sections, segments, or edible components; or whole peeled fruit.

(c)

“Original container” includes any vessel, tanker or tank car, or other transport vehicle.

(d)

“Retail or institutional container” means a container having a capacity of 10 gallons or less.

(5)

Products made in whole or in part from citrus fruit on which an equivalent assessment is levied pursuant to s. 601.15 are exempt from the assessment imposed by this section. In the case of products made in part from citrus fruit exempt from the assessment imposed by this section, it shall be the burden of the persons liable for the assessment to show the department, through competent evidence, proof of that part which is not subject to an assessable privilege.

(6)

Every person liable for the assessment imposed by this section shall keep a complete and accurate record of the receipt, storage, handling, exercise of any assessable privilege under this section, and shipment of all products subject to the assessment imposed by this section. Such record shall be preserved for a period of 1 year and shall be offered for inspection upon oral or written request by the department or its duly authorized agent.

(7)

Every person liable for the assessment imposed by this section shall, at such times and in such manner as the department may by rule require, file with the department a return, certified as true and correct, on forms to be prescribed and furnished by the department, stating, in addition to other information reasonably required by the department, the number of units of processed orange or grapefruit products subject to this section upon which any assessable privilege under this section was exercised during the period of time covered by the return. Full payment of assessments due for the period reported shall accompany each return.

(8)

All assessments levied and imposed by this section shall be due and payable within 61 days after the first of the assessable privileges is exercised in this state. Periodic payment of the assessments imposed by this section by the person first exercising the assessable privileges and liable for such payment shall be permitted only in accordance with department rules, and the payment thereof shall be guaranteed by the posting of an appropriate certificate of deposit, approved surety bond, letter of credit from an issuing financial institution located in the United States, or cash deposit in an amount and manner as prescribed by the department.

(9)

When any processed orange or grapefruit product is stored or removed from its original container as provided in subsection (1), the equalizing assessment is levied on such storage or removal, and such product is subsequently shipped out of the state in a vessel, tanker or tank car, or container having a capacity greater than 10 gallons, the person who is liable for the assessment shall be entitled to an assessment refund, if such assessment has been paid, or to an assessment credit, provided she or he can provide satisfactory proof that such product has been shipped out of the state and that no privilege assessable under subsection (1) other than storage or removal from the original container was exercised before such shipment out of the state.

(10)

Notwithstanding any provision of law, the department shall develop a process by which any person liable for the assessment imposed under this section may annually object to payment of the assessment. Any such objection must be allowed without discretion as to the validity thereof, and that person shall be granted the immediate right to elect not to pay two-thirds of the applicable assessment. The department may not expend any of the remaining one-third of the applicable assessment on any advertising, marketing, or public relations activities to which any person liable for the assessment imposed under this section objects; however, such funds may be used for research, administrative, and regulatory activities. Effective July 1, 2004, upon any necessary legislative appropriation of moneys due under the settlement agreement of Consolidated Case No. 2002-CA-4686 in the Circuit Court of the Tenth Judicial Circuit in Polk County, the plaintiffs shall agree to the dismissal of their claim under the foreign commerce clause with prejudice.

(11)

All assessments levied and collected under this section, including penalties, shall be paid into the State Treasury to be made a part of the Florida Citrus Advertising Trust Fund in the same manner, for the same purposes, and in the same proportions as set forth in s. 601.15(7). Any person failing to file a return or pay any assessment within the time required shall thereby forfeit to the department a penalty of 5 percent of the amount of assessment then due, but the department, on good cause shown, may waive all or any part of such penalty.

(12)

This section shall be liberally construed to effectuate the purposes set forth and as additional and supplemental powers vested in the department under the police power of this state.

Source: Section 601.155 — Equalizing assessment; credit; exemption, https://www.­flsenate.­gov/Laws/Statutes/2024/0601.­155 (accessed Aug. 7, 2025).

601.01
Short title 601.02
Purposes 601.03
Definitions 601.04
Florida Citrus Commission 601.05
Department of Citrus a body corporate 601.06
Compensation and expenses of commission members 601.07
Location of executive offices 601.08
Authenticated copies of commission records as evidence 601.09
Citrus districts 601.10
Powers of the Department of Citrus 601.11
Department of Citrus 601.13
Citrus research 601.15
Advertising campaign 601.24
Department of Citrus to prescribe methods of testing and grading 601.25
Determination of soluble solids and acid 601.27
Department of Agriculture 601.28
Inspection fees 601.29
Powers of Department of Agriculture and Consumer Services 601.31
Citrus inspectors 601.32
Compensation of inspectors 601.33
Interference with inspectors 601.34
Duties of law enforcement officers 601.35
Disputes as to quality, etc. 601.36
Inspection information required when two or more lots of fruit run simultaneously 601.37
Unlawful acts of inspectors 601.38
Citrus inspectors 601.39
Special inspectors 601.40
Registration of citrus packinghouses, processing plants with Department of Agriculture 601.41
Operation without registration unlawful 601.041
The Friends of Florida Citrus Program 601.42
Revocation of registration 601.43
Immature and unfit citrus fruit 601.44
Destruction of immature fruit 601.45
Grading of fresh citrus fruit 601.045
Commission meetings 601.46
Condition precedent to sale of citrus fruit 601.47
Condition precedent to processing citrus 601.48
Grading processed citrus products 601.49
Condition precedent to selling processed citrus products 601.50
Exemptions 601.51
Certification required for shipment of citrus fruit or products 601.52
Carriers not to accept fruit without evidence of payment of assessments and fees 601.53
Unlawful to process unwholesome citrus 601.54
Seizure of unwholesome fruit by Department of Agriculture’s agents 601.55
Citrus fruit dealer 601.56
Application for dealers’ licenses 601.57
Examination of application 601.58
Application approval or disapproval 601.59
Dealer’s license fee 601.60
Issuance of dealers’ licenses 601.61
Bond requirements of citrus fruit dealers 601.64
Citrus fruit dealers 601.65
Liability of citrus fruit dealers 601.66
Complaints of violations by citrus fruit dealers 601.67
Disciplinary action by Department of Agriculture against citrus fruit dealers 601.68
Investigation of violations 601.69
Records to be kept by citrus fruit dealers 601.70
Inspection of records by Department of Agriculture 601.72
Penalties for violations 601.73
Additional methods of enforcement 601.74
Fees for licensing and analysis of processing materials 601.79
To color grapefruit and tangerines prohibited 601.80
Unlawful to use uncertified coloring matter 601.85
Standard shipping box for fresh fruit 601.86
Standard field boxes for fresh citrus fruit 601.88
Oversized boxes to be stamped 601.89
Citrus fruit 601.91
Unlawful to sell, transport, prepare, receive, or deliver freeze-damaged citrus 601.091
Florida SunRidge, Indian River, and Gulf production areas, boundaries and designation 601.92
Use of arsenic in connection with citrus 601.93
Sale of citrus containing arsenic 601.94
Fruit containing arsenic 601.95
Seizure of citrus fruit containing arsenic 601.96
Seized fruit 601.97
Destruction of certain fruit containing arsenic 601.98
Shipment, sale, or offer of imported citrus fruit or citrus products 601.99
Unlawful to misbrand wrappers or packages containing citrus fruit 601.101
Ownership of rights under patent and trademark laws developed or acquired under this chapter 601.111
Maturity standards 601.152
Special marketing orders 601.155
Equalizing assessment 601.281
Road guard fees 601.461
Falsification of weights 601.471
Definition of “canned or concentrated citrus fruit products” expanded 601.501
Charitable shipments exempt from assessments 601.601
Registration of dealers’ agents 601.611
Applicable law in event ch. 61-389 held invalid 601.641
Fraudulent representations, penalties 601.671
Appropriation of fines collected 601.701
Penalty for failure to keep records 601.731
Transporting citrus on highways 601.992
Collection of dues and other payments on behalf of certain nonprofit corporations engaged in market news and grower education 601.9901
Certificates of inspection 601.9902
Payment of salaries and expenses 601.9903
Annual report of Department of Citrus 601.9904
Frozen citrus juices 601.9908
Canned tangerine juice 601.9910
Legislative findings of fact 601.9911
Fruit may be sold or transported direct from producer 601.9912
Penalties 601.9918
Rules related to issuance and use of symbols 601.99035
Annual travel report of Department of Citrus 601.99036
Approval of specified salary changes

Current through Fall 2025

§ 601.155. Equalizing assessment; credit; exemption's source at flsenate​.gov