Filing Campaign Reports
Reports must be filed on the 10th day following the end of each calendar quarter from the time the campaign treasurer is appointed. Following the last day of qualifying, reports are filed on the 32nd, 18th, and 4th days preceeding the primary election and on the 46th, 32nd, 18th and 4th days preceding the general election. If the due date falls on Saturday, Sunday or a legal holiday, the report is due on the next day which is not a Saturday, Sunday or legal holiday. Section 106.07, Florida Statutes
Filing Deadline
All reports filed with the Division of Elections must be filed electronically by midnight of the due date.
Except as provided in Section 106.0705, Florida Statutes, reports shall be filed no later than 5:00 PM on the day designated. A report that is postmarked by the U.S. Postal Service no later than midnight of the day designated it is deemed timely filed. A report received by the filing officer within five (5) days after the designated due date that was deliverd by the U.S. Postal Service is deemed timely filed unless it has a postmark indicating the report was mailed after the designated due date. A certificate of mailing obtained from and dated by the U.S. Postal Service at the time of mailing or a receipt from an established courier company, which bears a date on or before the date on which the report is due, is proof of mailing in a timely manner. Sections 106.07(2)(a) and 106.0705, Florida Statutes
Late Filing Penalties
Late reports are subject to a fine of $50 per day for the first three (3) days late, and, thereafter, $500 per day for each day late, not to exceed 25% of the total recepts or expenditures, whichever is greater, for the period covered by the report.
For the reports due August 10 and November 2, 2012 the fine is $500 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the report. Sections 106.04(8) and 106.07(8), Florida Statutes
Waiver of Report
When there has been no activity in the campaign account during a reporting period (no funds expended or received) the filing of the report may be waived by notifying the filing officer in writing that no activity has occured. This notification must be made on the prescribed reporting date. Waivers filed with the Division of Elections must be filed electronically via the Electronic Filing System (EFS). Section 106.07, Florida Statutes
Candidate Termination Reports
Each candidate shall, within 90 days after having withdrawn, become unopposed, been eliminated or elected to office, dispose of all funds in the campaign account and file a final report with the filing officer. Any candidates failing to file a termination report on the designated due date shall be subject to a fine of $50 per day for each late day, not to exceed 25% of the total receipts or expenditures, whichever is greater, for the period covered by the late report. Section 106.141, Florida Statutes
Where to File Reports
Candidates
Reports are filed with the officer before whom the candidate qualifies. Except for candidates for statewide offices, candidates must also file a copy of the entire report with the Supervisor or Elections in the county where the candidate resides.
Political Committees
Reports are filed with the agency or officer before whom such committee registers.
Committees of Continuing Existence
Reports are filed with the Division of Elections. A copy of the report is also filed with the Supervisor of ELections in the county where the CCE maintains it's books and records.
Electioneering Communication Organizations
Reports are filed with the agency or officer before whom such agency registers.
Independent Expenditure Reports
Reports are filed with the same officer as a political committee supporting or opposing such candidate or issue.
Sections 106.04, 106.07 and 106.071, Florida Statutes