15296723, 12B-6.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15296723

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

GROSS RECEIPTS TAX

Overview

RULE:

12B-6.001	Scope; Definitions; Index Price
12B-6.0015	Imposition of the Gross Receipts Tax
12B-6.005	Payment of Tax; Reports; Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12B-6, F.A.C. (Gross Receipts Tax), is to clarify that the provisions of the rule chapter apply only to the 2.5 percent tax imposed by subparagraph 203.01(1)(a)1., F.S., and administered under the provisions of Chapter 203, F.S.

SUMMARY:

The proposed amendments to Rule Chapter 12B-6, F.A.C. (Gross Receipts Tax), clarify that the provisions of the rule chapter apply only to the 2.5 percent tax imposed by subparagraph 203.01(1)(a)1., F.S., and administered under the provisions of Chapter 203, F.S.

RULEMAKING AUTHORITY:

203.01(1)(f), (3)(a)2., 213.06(1) FS.

LAW:

203.01, 203.012, 203.02, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS.

PRINT PUBLISH DATE:

11/19/2014 Vol. 40/225

COMMENTS:

From 11/19/2014 To 12/10/2014 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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