12A-14.001: Oyster Surcharge
12A-14.002: Reporting and Remitting the Surcharge
12A-14.003: Records and Auditing Requirements
PURPOSE AND EFFECT: Chapter 2006-185, L.O.F., repealed the surcharge imposed on oysters harvested from the Apalachicola Bay, effective June 12, 2006. This law instructed the Department to cease all efforts to collect any uncollected surcharge. Rule Chapter 12A-14, F.A.C., Apalachicola Bay Oyster Surcharge, is no longer necessary; therefore, it is necessary to repeal all sections of Rule Chapter 12A-14, F.A.C.
SUMMARY: Chapter 2006-185, L.O.F., repealed the surcharge imposed on oysters harvested from the Apalachicola Bay, effective June 12, 2006. This law instructed the Department to cease all efforts to collect any uncollected surcharge. Rule Chapter 12A-14, F.A.C., Apalachicola Bay Oyster Surcharge, is no longer necessary; therefore, it is necessary to repeal all sections of Rule Chapter 12A-14, F.A.C.
SUMMARY OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.
SPECIFIC AUTHORITY: 212.17(6), 212.18(2), 213.06(1) 370.07(3) FS.
LAW IMPLEMENTED: 95.091(3), 212.12(2), 212.13(2), (5), 212.14, 212.15, 213.235, 213.29, 213.755, 370.07(3) FS., s. 16, ch. 99-208, L.O.F.
A HEARING WILL BE HELD AT THE TIME, DATE AND PLACE SHOWN BELOW:
TIME AND DATE: December 18, 2006, 10:00 a.m.
PLACE: Room 118, Carlton Building, 501 South Calhoun Street, Tallahassee, Florida.
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 days before the workshop/meeting by contacting: Larry Green at (850)922-4830. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Jeffery Soff, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4719.
THE FULL TEXT OF THE PROPOSED RULE IS:
12A-14.001 Oyster Surcharge.
Specific Authority 212.17(6), 212.18(2), 213.06(1), 370.07(3)(g) FS. Law Implemented 370.07(3) FS. History–New 10-16-89, Amended 3-20-96, Repealed________.
12A-14.002 Reporting and Remitting the Surcharge.
Specific Authority 212.17(6), 212.18(2), 213.06(1), 370.07(3) FS. Law Implemented 212.12(2), 213.235, 213.755, 370.07(3) FS. History–New 10-16-89, Amended 3-21-95, 3-20-96, 4-2-00, 9-28-04, Repealed________.
12A-14.003 Records and Auditing Requirements.
Specific Authority 212.17(6), 212.18(2), 213.06(1), 370.07(3)(c) FS. Law Implemented 95.091(3), 212.13(2), (5), 212.14, 212.15, 213.29, 370.07(3)(c), (g) FS., s. 16, ch. 99-208, L.O.F. History–New 10-16-89, Amended 4-2-00, Repealed________.