12470337, 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: 12470337

Notice of Proposed Rule

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12A-3.001	Scope of Rules; Imposition of the Tax (Repealed)
12A-3.002	Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax (Repealed)
12A-3.006	Rents Involving Fractions of a Dollar; Computation of Tax (Repealed)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 purpose of the proposed repeal of Rule Chapter 12A-3, F.A.C. (Tourist Development Tax), is to remove provisions that are redundant of other administrative rules or redundant of statutory provisions.

SUMMARY:

The proposed repeal of Rule 12A-3.001, F.A.C. (Scope of Rules; Imposition of the Tax), removes: (1) provisions 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 certain 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.

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:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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