Starting September 1, 2009, the Florida Department of Revenue will impose an administrative collection processing fee on various outstanding Department administered and collected taxes, including sales and use taxes. The fee will be equal to 10% of the total amount of the tax, penalty, and interest owed, or $10 per collection event, whichever is greater. A collection event happens any time a taxpayer fails to timely file a complete return or timely pay the full amount of tax reported on a return or assessed during audit. This fee will apply to debt from collection events that are more than 90 days old and debt that remains outstanding for longer than 90 days after initial notification. (Tax Information Publication, No. 09ADM-02, Florida Department of Revenue, June 11, 2009)