§ 106.07 Reports; certification and filing.
Overview of Statute
This statute governs the requirement that campaign treasurers must file regular reports of all contributions and expenditures on the 10th day after the end of every calendar month. The statute also governs the filing requirements for candidates and political committees.
(1) Each campaign treasurer designated by a candidate or political committee pursuant to s.106.021 shall file regular reports of all contributions received, and all expenditures made, by or on behalf of such candidate or political committee. Except as provided in paragraphs (a) and (b), reports shall be filed on the 10th day following the end of each calendar month from the time the campaign treasurer is appointed, except that, if the 10th day following the end of a calendar month occurs on a Saturday, Sunday, or legal holiday, the report shall be filed on the next following day that is not a Saturday, Sunday, or legal holiday. Monthly reports shall include all contributions received and expenditures made during the calendar month which have not otherwise been reported pursuant to this section.
(a) A statewide candidate or a political committee required to file reports with the division must file reports:
(a) Except for daily reports, to which only the contributions provisions below apply, and except as provided in paragraph (b), each report required by this section must contain:
(a) Any candidate or political committee failing to file a report on the designated due date is subject to a fine as provided in paragraph (b) for each late day, and, in the case of a candidate, such fine shall be paid only from personal funds of the candidate. The fine shall be assessed by the filing officer and the moneys collected shall be deposited:
No separate fine shall be assessed for failure to file a copy of any report required by this section.
(b) Upon determining that a report is late, the filing officer shall immediately notify the candidate or chair of the political committee as to the failure to file a report by the designated due date and that a fine is being assessed for each late day. The fine is $50 per day for the first 3 days late and, thereafter, $500 per day for each late day, not to exceed 25 percent of the total receipts or expenditures, whichever is greater, for the period covered by the late report. However, for the reports immediately preceding each special primary election, special election, primary election, and general election, the fine is $500 per day for each late day, not to exceed 25 percent of the total receipts or expenditures, whichever is greater, for the period covered by the late report. For reports required under s. 106.141(8), the fine is $50 per day for each late day, not to exceed 25 percent of the total receipts or expenditures, whichever is greater, for the period covered by the late report. Upon receipt of the report, the filing officer shall determine the amount of the fine which is due and shall notify the candidate or chair or registered agent of the political committee. The filing officer shall determine the amount of the fine due based upon the earliest of the following:
Such fine shall be paid to the filing officer within 20 days after receipt of the notice of payment due, unless appeal is made to the Florida Elections Commission pursuant to paragraph (c). Notice is deemed complete upon proof of delivery of written notice to the mailing or street address on record with the filing officer. In the case of a candidate, such fine is not an allowable campaign expenditure and shall be paid only from personal funds of the candidate. An officer or member of a political committee is not personally liable for such fine.
s. 7, ch. 73-128; ss. 5, 15, 17, ch. 74-200; ss. 1, 2, ch. 75-8; s. 2, ch. 75-139; s. 1, ch. 77-174; s. 46, ch. 77-175; s. 23, ch. 79-164; ss. 7, 8, ch. 79-365; s. 4, ch. 79-378; s. 58, ch. 79-400; s. 52, ch. 81-259; s. 27, ch. 81-304; s. 2, ch. 82-143; s. 11, ch. 83-251; s. 37, ch. 84-302; s. 6, ch. 85-226; s. 1, ch. 86-134; s. 13, ch. 87-224; s. 9, ch. 89-256; s. 31, ch. 90-315; s. 2, ch. 90-338; s. 18, ch. 90-502; s. 7, ch. 91-107; s. 2, ch. 95-140; s. 640, ch. 95-147; s. 15, ch. 95-280; s. 7, ch. 97-13; s. 6, ch. 2001-75; s. 29, ch. 2002-17; s. 2, ch. 2002-197; s. 8, ch. 2003-1; ss. 17, 18, ch. 2004-252; s. 24, ch. 2005-286; ss. 5, 10, ch. 2006-300; s. 29, ch. 2008-95; s. 59, ch. 2011-40; s. 6, ch. 2012-5; s. 9, ch. 2013-37.
1. Definition for Department
The Department of State. Fla. Stat. § 97.021(7).
2. Definition for Expenditure
(a) A purchase, payment, distribution, loan, advance, transfer of funds by a campaign treasurer or deputy campaign treasurer between a primary depository and a separate interest-bearing account or certificate of deposit, or gift of money or anything of value made for the purpose of influencing the results of an election or making an electioneering communication. However, “expenditure” does not include a purchase, payment, distribution, loan, advance, or gift of money or anything of value made for the purpose of influencing the results of an election when made by an organization, in existence before the time during which a candidate qualifies or an issue is placed on the ballot for that election, for the purpose of printing or distributing such organization’s newsletter, containing a statement by such organization in support of or opposition to a candidate or issue, which newsletter is distributed only to members of such organization.
(b) As used in chapter 106, an “expenditure” for an electioneering communication is made when the earliest of the following occurs:
1. A person enters into a contract for applicable goods or services;
2. A person makes payment, in whole or in part, for the production or public dissemination of applicable goods or services; or
3. The electioneering communication is publicly disseminated. Fla. Stat. § 106.011(10).
3. Definition for Contribution
(a) A gift, subscription, conveyance, deposit, loan, payment, or distribution of money or anything of value, including contributions in kind having an attributable monetary value in any form, made for the purpose of influencing the results of an election or making an electioneering communication.
(b) A transfer of funds between political committees, between electioneering communications organizations, or between any combination of these groups.
(c) The payment, by a person other than a candidate or political committee, of compensation for the personal services of another person which are rendered to a candidate or political committee without charge to the candidate or committee for such services.
(d) The transfer of funds by a campaign treasurer or deputy campaign treasurer between a primary depository and a separate interest-bearing account or certificate of deposit, and the term includes interest earned on such account or certificate.
Notwithstanding the foregoing meanings of “contribution,” the term may not be construed to include services, including, but not limited to, legal and accounting services, provided without compensation by individuals volunteering a portion or all of their time on behalf of a candidate or political committee or editorial endorsements. Fla. Stat. § 106.011(5).
4. Definition for Governing Body
As used in ss. 101.292-101.295, “governing body” means the board of county commissioners of a county or any other governing body empowered by general or special act or local ordinance to purchase or sell voting equipment. Fla. Stat. § 101.292(1).
5. Definition for Filing Officer
The person before whom a candidate qualifies or the agency or officer with whom a political committee or an electioneering communications organization registers. Fla. Stat. § 106.011(11).
6. Definition for General Election
An election held on the first Tuesday after the first Monday in November in the even-numbered years, for the purpose of filling national, state, county, and district offices and for voting on constitutional amendments not otherwise provided for by law. Fla. Stat. § 97.021(16).
7. Definition for Primary Election
An election held preceding the general election for the purpose of nominating a party nominee to be voted for in the general election to fill a national, state, county, or district office. Fla. Stat. § 97.021(29).
8. Definition for Special Election
A special election called for the purpose of voting on a party nominee to fill a vacancy in the national, state, county, or district office. Fla. Stat. § 97.021(34).
9. Definition for Campaign Treasurer
An individual appointed by a candidate or political committee as provided in chapter 106. Fla. Stat. § 106.011(2).
10. Definition for Political Committee
1. A combination of two or more individuals, or a person other than an individual, that, in an aggregate amount in excess of $500 during a single calendar year:
a. Accepts contributions for the purpose of making contributions to any candidate, political committee, affiliated party committee, or political party;
b. Accepts contributions for the purpose of expressly advocating the election or defeat of a candidate or the passage or defeat of an issue;
c. Makes expenditures that expressly advocate the election or defeat of a candidate or the passage or defeat of an issue; or
d. Makes contributions to a common fund, other than a joint checking account between spouses, from which contributions are made to any candidate, political committee, affiliated party committee, or political party;
2. The sponsor of a proposed constitutional amendment by initiative who intends to seek the signatures of registered electors.
(b) Notwithstanding paragraph (a), the following entities are not considered political committees for purposes of this chapter:
1. National political parties, the state and county executive committees of political parties, and affiliated party committees regulated by chapter 103.
2. Corporations regulated by chapter 607 or chapter 617 or other business entities formed for purposes other than to support or oppose issues or candidates, if their political activities are limited to contributions to candidates, political parties, affiliated party committees, or political committees or expenditures in support of or opposition to an issue from corporate or business funds and if no contributions are received by such corporations or business entities.
3. Electioneering communications organizations as defined in subsection (9). Fla. Stat. § 106.11(16).
11. Definition for Unopposed Candidate
A candidate for nomination or election to an office who, after the last day on which a person, including a write-in candidate, may qualify, is without opposition in the election at which the office is to be filled or who is without such opposition after such date as a result of a primary election or of withdrawal by other candidates seeking the same office. A candidate is not an unopposed candidate if there is a vacancy to be filled under s. 100.111(3), if there is a legal proceeding pending regarding the right to a ballot position for the office sought by the candidate, or if the candidate is seeking retention as a justice or judge. Fla. Stat. § 106.011(18).
12. Definition for Communications Media
Broadcasting stations, newspapers, magazines, outdoor advertising facilities, printers, direct mail, advertising agencies, the Internet, and telephone companies; but with respect to telephones, an expenditure is deemed to be an expenditure for the use of communications media only if made for the costs of telephones, paid telephonists, or automatic telephone equipment to be used by a candidate or a political committee to communicate with potential voters but excluding the costs of telephones incurred by a volunteer for use of telephones by such volunteer; however, with respect to the Internet, an expenditure is deemed an expenditure for use of communications media only if made for the cost of creating or disseminating a message on a computer information system accessible by more than one person but excluding internal communications of a campaign or of any group. Fla. Stat. § 106.011(4).
13. Definition for Special Primary Election
A special nomination election designated by the Governor, called for the purpose of nominating a party nominee to be voted on in a general or special election.
14. Definition for Issue
A proposition that is required by the State Constitution, by law or resolution of the Legislature, or by the charter, ordinance, or resolution of a political subdivision of this state to be submitted to the electors for their approval or rejection at an election, or a proposition for which a petition is circulated in order to have such proposition placed on the ballot at an election. Fla. Stat. § 106.011(13).
15. Definition for Ballot
As used in the Electronic Voting Systems Act, ballot means the card, tape, or other vehicle upon which the elector’s choices are recorded. Fla. Stat. § 101.5603(2).
16. Definition for Person
An individual or a corporation, association, firm, partnership, joint venture, joint stock company, club, organization, estate, trust, business trust, syndicate, or other combination of individuals having collective capacity. The term includes a political party, affiliated party committee, or political committee. Fla. Stat. § 106.011(14).
17. Definition for Division
The Division of Elections of the Department of State. Fla. Stat. § 97.021(8).
18. Definition for Election
Any primary election, special primary election, special election, general election, or presidential preference primary election. Fla. Stat. § 97.021(12).
19. Definition for Purchase
As used in ss. 101.292-101.295, “purchase” means a contract for the purchase, lease, rental, or other acquisition of voting equipment. Fla. Stat. § 101.292(3).
20. Definition for Candidate
Any person to whom any one or more of the following applies:
Case Name: Beardslee v. Florida Elections Commission
Citation: 962 So.2d 390
Case Summary: Beardslee v. Florida Elections Commission held that Beardslee's husband's purchase of campaign yard signs from their joint personal bank account was an unreported campaign contribution, since an agency relationship existed between Beardslee (the candidate) and her husband. This was a willful violation of Florida campaign finance law, because it showed a disinterest and disregard of clearly established law.
Case Name: Jennings v. Florida Elections Commission
Citation: 932 So.2d 609
Case Summary: Jennings v. Florida Elections Commission held that an amendment to s. 106.25, which expressly restricted the Commission's ability to investigate alleged violations to only those found in a sworn complaint, meant that the Commission was unable to proceed with specific complaints under 106.021 after the amendment was added.
Case Name: Shin v. Florida Elections Commission
Citation: 924 So.2d 72
Case Summary: Shin v. Florida Elections Commission held that while the candidate was unopposed in the primary, the qualifying fee was still a campaign expenditure that he had to report. Because he had a reportable expenditure, he had to file a campaign treasurer's report. His failure to do so led to an appropriately levied fine.
Case Name: Diaz de la Portilla v. Florida Elections Commission
Citation: 857 So.2d 913
Case Summary: Diaz de la Portilla v. Florida Elections Commission held that the standard for chapter 106 cases is clear and convincing evidence, not a preponderance of the evidence. Also, candidates are allowed to rely on their campaign treasurers to maintain campaign records and prepare treasurer's reports, as long as all contributions and expenditures are routed through the campaign depository and the treasurer is actually qualified.
Case Name: McArthur v. Firestone
Citation: 817 F.2d 1548
Federal Circuit Court: 11th Circuit Court
Case Summary: McArthur v. Firestone held that although the most recent election had passed, proceedings against plaintiffs were not moot, since they were possibly subject to both civil and criminal penalties in failing to comply with Florida's campaign disclosure requirements. (This was resolved in McArthur v. Smith.)
Case Name: McArthur v. Smith
Citation: 716 F.Supp. 592
Federal District Court: Southern District of Florida
Case Summary: McArthur v. Smith held that Florida's campaign disclosure statutes did not apply to plaintiffs, a Socialist Workers' Party candidate and his supporters, because compelled disclosure would have subjected them to harassment and threats from private parties.
Regulations & Guidance
Fla. Jur. 2d Elections s 106, Disposition of surplus funds
Fla. Jur. 2d Elections s 110, Reports by campaign treasurer
Fla. Jur. 2d Elections s 112, Reports by political parties
Fla. Jur. 2d Elections s 221, Offenses relating to campaign financing-Certifying correctness of incorrect, false, or incomplete report
Lobbying, PACs, and Campaign Finance s 11:71, Overview
Lobbying, PACs, and Campaign Finance s 11:87, Reporting contributions or expenditures-Individuals
Lobbying, PACs, and Campaign Finance s 11:88, Reporting contributions or expenditures-PACs, corporations, lobbyists’ principals, etc.
Lobbying, PACs, and Campaign Finance s 11:91, Contributions or expenditures to political parties; issue advocacy; corporate activity on referenda; independent expenditures