19554344, 12B-5.030 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 19554344

Notice of Proposed Rule

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

TAX ON MOTOR FUELS, DIESEL FUELS, AVIATION FUELS, POLLUTANTS, AND NATURAL GAS FUEL

Overview

RULE:

12B-5.030	Importers
12B-5.040	Carriers
12B-5.050	Terminal Suppliers
12B-5.060	Wholesalers
12B-5.070	Terminal Operators
12B-5.080	Exporters
12B-5.110	Blenders
12B-5.120	Resellers and Retail Dealers
12B-5.150	Public Use Forms
12B-5.300	Aviation Fuel Licensees
12B-5.400	Producers and Importers of Pollutants

PURPOSE:

The purpose of the proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, 12B-5.110, 12B-5.300, and 12B-5.400, F.A.C., is to implement statutory changes made by Chapter 2017-36, L.O.F., which removed certain application and annual renewal license fees.  
In addition, proposed amendments to Rules 12B-5.030, 12B-5.040, 12B-5.050, 12B-5.060, 12B-5.070, 12B-5.080, and 12B-5.110, update contact information for the Department. 
Rules 12B-5.050 and 12B-5.070, F.A.C., require all terminal suppliers to submit the Terminal Supplier Fuel Tax Return electronically by electronic data interchange.  The Department is implementing an extensible markup language (XML) system as a means to allow terminal suppliers to submit the report electronically.  The purpose of the additional proposed amendments to Rules 12B-5.050 and 12B-5.070, F.A.C, is to incorporate the Department’s XML remittance system.
The purpose of the proposed amendments to Rule 12B-5.120, F.A.C., is to incorporate statutory elimination of the $5.00 registration fee required of persons that submit a Florida Business Tax Application (Form DR-1), as provided in Section 29 of Chapter 2017-36, L.O.F.
The purpose of the amendments to Rule 12B-5.150, F.A.C., is to adopt, by reference, changes to forms used by the Department in the administration of the tax on motor fuels, diesel fuels, aviation fuels, pollutants, and natural gas fuel.  These changes include removal of references to the $30 application and annual renewal motor fuel tax license fees, the removal of a $2 motor fuel tax refund processing fee, and the removal of the $5 application and annual renewal license fee required of applicants for a retailer of natural gas license, as eliminated by Chapter 2017-36, L.O.F.

SUMMARY:

These changes to rules and forms used in the administration of Fuels, Pollutants, and Natural Gas Taxes remove references to repealed fees and incorporate a new method for terminal suppliers to remit electronic returns to the Department.

RULEMAKING AUTHORITY:

206.14(1), 206.485(1), 206.59(1), 206.87(1)(e)2., 206.97, 206.9915, 212.17(6), 212.18(2), 212.18(3), 213.06(1), 213.755(8), 376.70(6)(b) FS.

LAW:

119.071(5), 206.01, 206.02, 206.021, 206.022, 206.026, 206.027, 206.028, 206.03, 206.04, 206.05, 206.051, 206.052, 206.054, 206.09, 206.095, 206.11, 206.199, 206.20, 206.204, 206.205, 206.404, 206.41, 206.413, 206.414, 206.416, 206.43, 206.44, 206.48, 206.485, 206.62, 206.63, 206.86, 206.87, 206.872, 206.873, 206.874, 206.8745, 206.90, 206.91, 206.92, 206.97, 206.9815, 206.9915, 206.9941, 206.9942, 206.9825, 206.9835, 206.9865, 206.9931, 206.9942, 206.9943 , 212.0501, 213.255, and 213.755, FS.

PRINT PUBLISH DATE:

10/18/2017 Vol. 43/202

COMMENTS:

From 10/18/2017 To 11/8/2017 (21 Days)
The public comment period for this notice has already expired.

REFERENCE MATERIALS:

No reference(s).

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