RULE NO: RULE TITLE
12B-6.005: Payment of Tax; Reports; Public Use Forms
PURPOSE AND EFFECT: The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of the month to the 20th day of the month. When adopted, this rule will provide that to avoid penalty and interest for late filing the payment of the tax and the return to report the tax must reach the Department, or be postmarked, on or before the 20th day of the month for receipts for utility services received in the preceding month.
A Notice of Rule Development for these proposed rule amendments was published in the Florida Administrative Weekly on November 16, 2007. In this previous Notice, a workshop, if requested, was scheduled for November 28, 2007. The date for this workshop, if requested, is being changed from November 28, 2007 to December 7, 2007.
SUBJECT AREA TO BE ADDRESSED: The subject area to be addressed is the change to the remittance and reporting due date for the gross receipts tax imposed on utility services, as provided in Section 2, Chapter 2007-60, L.O.F.
SPECIFIC AUTHORITY: 213.06(1) FS.
LAW IMPLEMENTED: Section 2, Chapter 2007-60, L.O.F.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: December 7, 2007, 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 hours 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Robert Babin, Deputy Director, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone (850)922-4842

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS AVAILABLE AT NO CHARGE FROM THE CONTACT PERSON LISTED ABOVE.