CEO 76-117 -- June 17, 1976

GIFT DISCLOSURE

REQUIREMENTS UNDER CHAPTERS 111 AND 112, FLORIDA STATUTES, AS AMENDED BY CHAPTER 76-18, LAWS OF FLORIDA

To: W. W. Caldwell, Jr., City Attorney, Fort Lauderdale

Prepared by: Gene Rhodes

SUMMARY:

Chapter 112, Florida Statutes, provides that each state or local officer and each specified employee file a statement of financial interests by July 15 of each year. This statement, designated by the Ethics Commission as CE Form 1, requires in Part G the disclosure of donors from whom the disclosing person received gifts totaling $100 or more during the disclosure period. Fla. Stat. s. 112.3145(3)(d)(1975). This provision of the law, which remains unchanged following the 1976 Regular Session of the Legislature, exempts from disclosure gifts received by elected officials pursuant to Florida Statute s. 111.011.

Prior to May 17, 1976, Ch. 111, Florida Statutes, required that elected public officers file a statement of contributions biannually: prior to February 15 for the period July 1 through December 31, and prior to August 15 for the period January 1 through June 30. Fla. Stat. s. 111.011(1975). This requirement was amended, however, by the enactment of Ch. 76-18, Laws of Florida, which became effective on May 17, 1976. This revised law requires an annual filing by July 15 of contributions received by elected officials pursuant to Ch. 111. Fla. Stat. s. 111.011(2)(b), as amended by Ch. 76-18. Pursuant to Ch. 76-18, the Commission on Ethics and the Department of State are charged with the responsibility of jointly prescribing a form for disclosure of gifts and contributions under both Chs. 111 and 112. Fla. Stat. s. 112.3147, as amended by Ch. 76-18. Such forms will not be prescribed for the July 15, 1976, filing deadline, however, as elected public officials already have filed statements of contributions for the 1975 calendar year (by August 15, 1975, and by February 15, 1976). The new form, providing for the joint filing of information required by Chs. 111 and 112, will be prescribed for the 1976 calendar year, which filing deadline will be July 15, 1977. Elected officials still are required to make their annual filing of financial interests for the 1975 tax year on CE Form 1 on or before July 15, 1976, however.

QUESTION:

Must an elected official file a statement of disclosure of gifts and contributions required by Chs. 111 and 112, F. S., as amended by Ch. 76-18, Laws of Florida, on or before July 15, 1976?

Your question is answered in the negative.

Chapter 112, Florida Statutes, provides that each state or local officer and each specified employee file a statement of financial interests by July 15 of each year. This statement, designated by the Ethics Commission as CE Form 1, requires in Part G the disclosure of donors from whom the disclosing official received gifts totaling $100 or more during the disclosure period. Fla. Stat. s. 112.3145(3)(d)(1975). Gifts received during the disclosure period by elected officials and disclosed pursuant to s. 111.011 need not be disclosed under Part G of Form 1. This provision of the law remains unchanged following the 1976 Regular Session of the Legislature.

Prior to May 17, 1976, Ch. 111, Florida Statutes, required that elected public officers file a statement of contributions. This statement was required to be filed twice yearly, prior to February 15 for the period July 1 through December 31, and prior to August 15 for the period January 1 through June 30. Fla. Stat. s. 111.011(1975). This requirement has been changed, however, by the enactment of Ch. 76-18, Laws of Florida, which became effective on May 17, 1976. This revised law requires an annual filing by July 15 of contributions pursuant to Ch. 111. Fla. Stat. s. 111.011(2)(b), as amended by Ch. 76-18, Laws of Florida.

Pursuant to Ch. 76-18 the Commission on Ethics and the Department of State are charged with the responsibility of jointly prescribing a form for the disclosure of gifts and contributions under both Chs. 111 and 112. Fla. Stat. s. 112.3147, as amended by Ch. 76-18, Laws of Florida. The Commission on Ethics and the Department of State will not prescribe such form for the July 15, 1976, filing deadline, however, as elected public officials already have filed statements of contributions for the 1975 calendar year by August 15, 1975, and by February 15, 1976. In our view, a duplicate filing for the 1975 calendar year was not intended by the Florida Legislature and, therefore, will not be required this year. The new form, providing for the joint filing of information required by Chs. 111 and 112, will be prescribed for the 1976 calendar year, which filing deadline will be July 15, 1977.

Of course elected officials still must make their annual filing of financial interests for the 1975 tax year by filing CE Form 1 on or before July 15, 1976.