4460853, 12B-7.008 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4460853

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

SEVERANCE TAXES, FEES, AND SURCHARGES

Overview

RULE:

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 and Fees), is to: (1) incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each ton of lime rock and sand mined from the Miami-Dade County Lake Belt Area; (2) adopt, by reference, changes to expand the form used by the Department for reporting the Miami-Dade County Lake Belt Mitigation Fee to provide for the reporting of the water treatment plant upgrade fee; (3) adopt, by reference, changes to forms used by the Department for reporting the taxes imposed on the production of oil, gas, or sulfur and imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state; and (4) update information on how to obtain forms used to report tax from the Department.

SUMMARY:

The proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), update information on how to obtain a form for reporting tax on the production of oil, gas, or sulfur from the Department.
The proposed amendments to Rule 12B-7.026, F.A.C. (Public Use Forms): (1) incorporate, by reference, changes to forms used by the Department for reporting the taxes imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state; and (2) update information on how to obtain a form for reporting the tax on solid minerals from the Department.
The proposed amendments to Rule 12B-7.030, F.A.C. (Miami-Dade County Lake Belt Mitigation Fee and Water Treatment Plant Upgrade Fee), incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each ton of lime rock and sand mined from the Miami-Dade County Lake Belt Area.
The proposed amendments to Rule 12B-7.031, F.A.C. (Public Use Forms), adopt, by reference, changes to expand the form used by the Department for reporting the Miami-Dade County Lake Belt Mitigation Fee to provide for the reporting of the water treatment plant upgrade fee.

RULEMAKING AUTHORITY:

211.075(2), 211.125(1), 211.33(6), 213.06(1), 373.41492(4)(b) FS.

LAW:

92.525(1)(b), (2), (3), (4), 211.026, 211.075, 211.076, 211.11(1)(b), 211.125, 211.30, 211.31, 211.3103, 211.3106, 211.33, 212.12(11)(b), 212.12(2), 212.17(1)(c), 213.235(2), 213.37, 213.755(1), 373.41492 FS.

PRINT PUBLISH DATE:

8/10/2007 Vol. 33/32

COMMENTS:

From 8/10/2007 To 8/31/2007 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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