15175958, 12B-6.001 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 15175958

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

GROSS RECEIPTS TAX

Overview

RULE:

12B-6.001	Scope; Definitions; Index Price
12B-6.0015	Imposition of the Gross Receipts Tax
12B-6.005	Payment of Tax; Reports; Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule Chapter 12B-6, F.A.C. (Gross Receipts Tax), is to clarify that the provisions of the rule chapter apply only to the 2.5 percent tax imposed by subparagraph 203.01(1)(a)1., F.S., and administered under the provisions of Chapter 203, F.S.

SUBJECT:

The subject of the rule workshop is to clarify that the rule chapter applies only to the tax imposed by subparagraph 203.01(1)(a)1., F.S., as amended by Section 4, Chapter 2014-38, L.O.F.  A technical change to Rule 12B-6.005(2), F.A.C., is also being made to correct the title of certain Department personnel.

RULEMAKING AUTHORITY:

203.01(1)(f), (3)(a)2., 213.06(1) FS.

LAW:

203.01, 203.012, 203.02, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS.

PRINT PUBLISH DATE:

10/15/2014 Vol. 40/201

RELATED STATUTES
AND LAWS:

203.01(1)(f), (3)(a)2., 213.06(1) FS., 203.01, 203.012, 203.02, 213.255(1), (2), (3), 213.37, 213.755, 215.26 FS.

OVERSIGHT COMMITTEE:

Joint Administrative Procedures Committee
Florida Administrative Law Central Online Network (F.A.L.C.O.N.)

RELATED COURT CASES:

Division of Administrative Hearings

FEDERAL eRULEMAKING
WEB PORTAL:

Regulations.gov

HOW TO LINK TO
THIS NOTICE:

http://flrules.org/gateway/ruleno.asp?id=12B-6.001&PDate=10/15/2014&Section=1

REFERENCE MATERIALS:

No reference(s).

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