In response to written comments received from the Joint Administrative Procedures Committee, dated February 27, 2009, regarding the list of taxes, fees, and surcharges administered, regulated, controlled, and collected by the Department of Revenue, paragraph (b) of subsection (1) of Rule 12-18.001, F.A.C., Authorization for Compensation, has been changed as follows:
(b) The Department administers, regulates, controls, and collects the following:
1. Communications services tax;
2. Corporate income and emergency excise tax;
3. Estate tax;
4. Documentary stamp tax;
5. Fuel taxes on motor fuel, diesel fuel, aviation fuel, and alternative fuel, including local option taxes;
6. Government leasehold intangible personal property tax;
7. Gross receipts tax on dry-cleaning;
8. Gross receipts tax on natural gas, manufactured gas, or electricity;
9. Insurance premium taxes, fees, regulatory assessments, excise taxes, and surcharges required to be remitted to the Department;
10. Intangible personal property tax;
11. Local option convention development tax, tourist development tax, and tourist impact tax when the imposing local government has not elected to self-administer the tax;
12. Miami-Dade County lake belt mitigation and water treatment upgrade fees;
13. Motor vehicle warranty fees;
14. Pollutant taxes;
15. Rental car surcharge;
16. Sales and use tax and local option discretionary sales surtaxes;
17. Severance taxes, fees, and surcharges on gas and sulfur production, oil production, and solid mineral severance; and
18. Solid waste fees, including the new tire fee and the new or remanufactured lead-acid battery fee.
In addition, the change to subparagraph 12-18.001(1)(b)17. has been included on page 2, Form DR-55, Application for Compensation for Tax Information. Form DR-55 is incorporated by reference in paragraph (a) of subsection (3) of Rule 12-18.004, F.A.C. That paragraph, has been changed, so that, when adopted, the revision date of Form DR-55 will read “R. 03/09.”