15968448, 12A-12.004 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15968448

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax, Surtax, Surcharge, and Fees; Communications Services Tax

Chapter:

SOLID WASTE FEES

Overview

RULE:

12A-12.004

Reporting and Remitting Fees

PURPOSE:

The purpose of the proposed amendment to Rule 12A-12.004, F.A.C. (Reporting and Remitting Fees), is to clarify that the total amount of new tire fees and lead-acid battery fees, and not the total number of new tires and lead-acid batteries sold, is required to be reported on the Solid Waste and Surcharge Return.

SUMMARY:

The reporting requirements for the new tire fee and the lead-acid battery fee is amended to provide that the total amount of fees collected should be reported, rather than the number of new tires and lead-acid batteries sold.

RULEMAKING AUTHORITY:

212.17(6), 212.18(2), 213.06(1), 403.718(3)(b), 403.7185(3)(b) FS.

LAW:

212.12(2), 213.755, 403.718, 403.7185 FS.

PRINT PUBLISH DATE:

5/6/2015 Vol. 41/88

COMMENTS:

From 5/6/2015 To 5/27/2015 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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