30090193, 12B-7.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 30090193

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

SEVERANCE TAXES, FEES, AND SURCHARGES

Overview

RULE:

12B-7.005	Computation of Tax
12B-7.008	Public Use Forms
12B-7.026	Public Use Forms
12B-7.030	Miami-Dade County Lake Belt Mitigation Fee
12B-7.031	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12B-7, F.A.C. (Severance Taxes, Fees, and Surcharges), is to update or remove obsolete provisions, to remove unnecessary provisions, and to update the information on how to obtain copies of forms from the Department.

SUMMARY:

The proposed amendments to Rule 12B-7.005, F.A.C. (Computation of Tax), provide grammatical changes and remove an obsolete reference regarding fiscal years beginning on or after July 1, 1991.
The proposed amendments to Rules 12B-7.008 and 12B-7.026, F.A.C. (Public Use Forms), update the information on how to obtain copies of forms from the Department. 
The proposed amendment to Rule 12B-7.030, F.A.C. (Miami-Dade County Lake Belt Mitigation Fee), updates a cross reference to a rule. 
The proposed amendments to Rule 12B-7.031, F.A.C. (Public Use Forms), remove reference to the obsolete water treatment plant upgrade fee and update the information on how to obtain copies of forms from the 
Department.

RULEMAKING AUTHORITY:

211.026(3)(e), 211.075(2), (3), 211.125(1), 211.33(1), (6), 213.06(1), 373.41492(4)(b), 402.261(7)(a), 402.62(7)(b), 1002.395(12)(b), 1003.485(5)(b) FS.

LAW:

211.02 211.025, 211.0251, 211.0252, 211.0253, 211.0254, 211.026, 211.075, 211.076, 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.3108, 211.33, 212.12(2), 213.235(2), 213.255, 213.755(1), 373.41492, 402.261, 402.62(5), 1002.395(5), 1003.485(3) FS.

PRINT PUBLISH DATE:

10/10/2025 Vol. 51/198

COMMENTS:

From 10/10/2025 To 10/31/2025 (21 Days)

REFERENCE MATERIALS:

No reference(s).

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