27314926, 12A-19.050 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 27314926

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Sales and Use Tax

Chapter:

COMMUNICATIONS SERVICES TAX

Overview

RULE:

12A-19.050

Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections

PURPOSE:

The purpose the proposed amendments to Rule 12A-19.050, F.A.C. (Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections), is to reflect the provisions of s. 337.401(3)(c), F.S., regarding the total rate for the local communications services tax for a municipality, charter county, or noncharter county that elects not to require permit fees.

SUBJECT:

The limitation of the local communication service tax rates for municipalities, charter counties, noncharter counties that elect to not require permit fees.

RULEMAKING AUTHORITY:

202.21 FS.

LAW:

202.20(2)(a), 202.21, 337.401(3)(c), (j) FS.

PRINT PUBLISH DATE:

7/12/2023 Vol. 49/134

RELATED STATUTES
AND LAWS:

202.21 FS., 202.20(2)(a), 202.21, 337.401(3)(c), (j) 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=12A-19.050&PDate=7/12/2023&Section=1

REFERENCE MATERIALS:

No reference(s).

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