12471598, 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: 12471598

Notice of Proposed Rule

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
12A-19.100	Public Use Forms

PURPOSE:

The purpose of the proposed amendments to Rule 12A-19.050, F.A.C. (Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections) and Rule 12A-19.100, F.A.C. (Public Use Forms) is to: (1) clarify provisions regarding when a local jurisdiction may increase the local tax rate by emergency ordinance; and (2) remove obsolete provisions regarding emergency local tax rates in 2002.

SUMMARY:

The proposed amendments to Rule 12A-19.050, F.A.C. (Notification of Local Communications Services Tax Rate Changes and Permit Fee Elections), and to Form DR-700021 (Local Communications Services Tax Notification of Tax Rate Change), adopted by reference, in Rule 12A-19.100, F.A.C. (Public Use Forms): (1) clarify provisions applicable to emergency local tax rate changes; and (2) remove obsolete rate change provisions for the adoption of emergency tax rate ordinances for 2002.

RULEMAKING AUTHORITY:

175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7), 202.28(1)(b)2., FS.

LAW:

119.071(5), 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.13(2), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.20(2)(a), 202.21, 202.22(6), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2), 337.401(3)(c), (j) FS.

PRINT PUBLISH DATE:

1/7/2013 Vol. 39/04

COMMENTS:

From 1/7/2013 To 1/28/2013 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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