Notice of Change/Withdrawal

DEPARTMENT OF REVENUE
Miscellaneous Tax
RULE NO: RULE TITLE
12B-5.150: Public Use Forms
NOTICE OF CHANGE
Notice is hereby given that the following changes have been made to the proposed rule in accordance with subparagraph 120.54(3)(d)1., F.S., published in Vol. 34 No. 51, December 19, 2008 issue of the Florida Administrative Weekly.

In response to written comments received from the Joint Administrative Procedures Committee, dated January 16, 2009, Forms DR-166, DR-176, and DR-904 will be changed.

The provisions under the category “Are there additional fees?” on Page 2 of Form DR-166, Florida Pollutant Tax Application, has been changed as follows:

Are there additional fees?

Most applicants are required to post a bond. The bond shall equal three times the average monthly pollutants tax paid or due during the past 12 months, not to exceed $100,000. If the three-month tax liability is less than $50, we do not require a bond. New registrants should base their bond on a reasonable estimate. Certain Applicants who do not hold a valid motor fuel, diesel fuel, or aviation fuel tax license issued pursuant to Parts I, II, or III of Chapter 206, F.S., are required to undergo a background investigation. The Department’s investigation verifies the information supplied by the applicant on the Florida Pollutant Tax Application and the Investigative Background questionnaire. The Department will also conduct an investigation on the local and national level for criminal and civil violations. A local and national fingerprint check will be conducted by the Florida Department of Law Enforcement and the Federal Bureau of Investigation. The cost will be billed to the applicant.

The statement under the category “Affidavit of Applicants(s),” on page 2, Form DR-176, Application for Air Carrier Fuel Tax License, has been changed as follows:

Affidavit of Applicant(s)

I, the undersigned individual(s), or if a corporation for itself, its officers, and directors, hereby swear or affirm under penalty of perjury as provided in Sections 659.791, 552.45, and 837.06, Florida Statutes, that I am duly authorized to make the foregoing application and hereby swear or affirm that the application and all attachments are true and correct representation(s) of the premises to be licensed. If if licensed, I agree that the place of business may be inspected and searched, during business hours or at any time business is being conducted on the premises, without a search warrant by officials and agents of the Department of Revenue for the purposes of determining compliance with Chapter 206, F.S. the Florida fuel laws.

On page 3, Form DR-904, Pollutants Tax Return, the first line of the category “Filing Frequency” has been changed as follows:

Filing Frequency: Upon receiving a written request from the licensee, we will We may authorize: