Tax Collection Enforcement Diversion Program

The Tax Collection Enforcement Diversion Program (TCEDP) is a partnership between the State Attorney’s Office and the Florida Department of Revenue that assists in the collection of delinquent state sales tax. A portion of the money collected is then distributed to the Florida Association of Centers for Assisted Living through the James Patrick Memorial Work Incentive Personal Attendant Services and Employment Assistance (JP-PAS) Program, pursuant to F.S. 413.402. The JP-PAS provides monthly stipends to adult Floridians with significant disabilities who require personal assistance services to attain and maintain competitive and integrated employment.

This program allows selected delinquent businesses to work with the State Attorney’s Office and the Department of Revenue to pay their delinquent sales tax over a period of time, thereby correcting the delinquent behavior and allowing those businesses who successfully complete the program to avoid prosecution and become a viable business member in our community. Those individuals who fail to comply may be prosecuted under F.S. 212.14 and 212.15.

Since its inception in 2012, the Pinellas-Pasco State Attorney’s Office has recovered over $4 million for the State of Florida and these programs.

If you are a business participating in the program and have questions, you can contact the State Attorney’s Office or the Department of Revenue at (727) 588-6841.

If you would like to learn more about the Personal Care Assistant Service Program, please visit the Florida Association of Centers For Independent Living (floridacils.org).