(A) Required Payroll and Sales Tax Reports.
(1) Content of Reports. Chapter 11 debtors (other than individuals not engaged in business) shall file a Local Form “Debtor’s Notice of Filing Payroll and Sales Tax Reports” certifying the amount of payroll and sales tax payments made and those that remain unpaid for the six months preceding the bankruptcy filing (the “Filing Date”). The debtor shall attach to the certified report proof of all payments made for payroll and sales taxes for the six months preceding the Filing Date. The reports shall certify the following:
(a) the total amount of payroll taxes that accrued during the six months preceding the filing date, the date(s), amount(s) and place of payment of the payroll taxes for the six months preceding the filing date, and the total amount of payroll taxes still due and owing, if any, as of the filing date, whether owed for the period six months prior to the filing date or from any earlier period; and
(b) the total amount of all gross sales subject to sales tax for the six months preceding the filing date, the date(s) and amount(s) of payment of sales tax for the six months preceding the bankruptcy filing, and the total amount of sales tax still due and owing, if any, as of the filing date, whether owed for the period six months prior to the filing date or from any earlier period.
(2) Deadline for Filing. The report and attachments required by this rule shall be filed within 14 days from the date of filing of the chapter 11 petition, entry of an order for relief under chapter 11 in an involuntary case, entry of an order reinstating the case or entry of an order converting the case to chapter 11.
(3) Required Service. A copy of the certified report shall be served upon the U.S. Trustee, the Internal Revenue Service, the Florida Department of Revenue and any other taxing authority named in the report, and the report shall include a certificate verifying service on these parties.
[Comment: See also Local Rule 2015-1 (reports).]
(B) Required Chapter 11 Case Management Summary.
(1) Local Form. Chapter 11 debtors (other than individuals not engaged in business) shall file a completed Local Form “Chapter 11 Case Management Summary” providing the information as set forth in the form.
(2) Deadline for Filing. The summary shall be filed within the earlier of three business days after relief is entered under chapter 11, or one business day prior to the date of the first scheduled hearing.
(3) Service. The summary shall be served on all parties of record.
| ☞ 2020 Amendment: The 2020 amendment clarifies that the Case Management Summary is not required to be filed in the case of an individual chapter 11 debtor not engaged in business, consistent with the elimination of that requirement in subparagraph (A) of LR 2081 -1 regarding Payroll and Sales Tax Reports. The revision of this rule will also render the Local Rule consistent with the Clerk’s Guidelines for Individual Chapter 11 Debtors, which indicates that the Case Management Summary and the Payroll and Sales Tax Report are not required of an individual debtor not engaged in business). Finally, the revision of the format of LR 2081-1(B)(1) makes it consistent with the format of LR 2081-1(A)(1). |
(C) Authority of Chapter 11 Debtor to Operate Business and/or Manage Financial Affairs.
(1) The operation of a business by a debtor-in-possession in cases filed under Chapter 11 will be facilitated by the entry of an order authorizing the debtor-in-possession to operate its business and substitute debtor-in-possession bank accounts for pre-petition bank accounts, which must be entered upon the filing of the petition or entry of the Order for Relief.
(2) The management of the financial affairs of individual Chapter 11 debtors not engaged in business will be facilitated by the entry of an order authorizing the debtor(s)-in-possession to manage their financial affairs and substitute debtor-in-possession bank accounts for pre-petition bank accounts, which must be entered upon the filing of the petition or entry of the order for relief.
| ☞ 2020 Amendment: Implementing the entry of an order in chapter 11 cases to authorize the debtor in possession to continue to operate its business and to manage its financial affairs. Such order – will be generated by the clerk upon the filing of a Chapter 11 petition – authorizes the debtor in possession to open DIP accounts, among other things. Local Rule 2081-1 is amended by adding a new subsection (C) to direct the issuance of this order in chapter 11 cases to facilitate the debtor in possession maintaining its business operations and opening up DIP accounts. |