11757484, 12A-3.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 11757484

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

TOURIST DEVELOPMENT TAX

Overview

RULE:

12A-3.001	Scope of Rules; Imposition of the Tax (Repealed)
12A-3.002	Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax (Repealed)
12A-3.006	Rents Involving Fractions of a Dollar; Computation of Tax (Repealed)

PURPOSE:

The proposed repeal of Rule 12A-3.001, F.A.C. (Scope of Rules; Imposition of the Tax), removes provisions: (1) redundant of Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), as amended to clarify that Rule 12A-1.061, F.A.C., applies to the local-option taxes imposed on transient accommodations; and (2) registration and reporting requirements that are redundant of Rules 12A-1.060 and 12A-1.056, F.A.C., and would not be applicable to requirements for registration and reporting adopted by the county self-administering the tax.
The proposed repeal of Rule 12A-3.002, F.A.C. (Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax), removes provisions redundant of the provisions of subsection (15) of Rule 12A-1.061, F.A.C.
The proposed repeal of Rule 12A-3.006, F.A.C. (Rents Involving Fractions of a Dollar; Computation of Tax), removes unnecessary provisions regarding the imposition of the tourist development tax at 1 percent or 2 percent of each dollar and major fraction of each dollar, as provided in Section 125.0104(3)(c), F.S.

SUBJECT:

The proposed repeal of Rule Chapter 12A-3, F.A.C. (Tourist Development Tax).

RULEMAKING AUTHORITY:

125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS.

LAW:

125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS.

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS., 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12A-3.001&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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