11756708, 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: 11756708

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
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 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), is to clarify provisions applicable to emergency local tax rate changes for the period October 1, 2001, through September 30, 2002, and to remove obsolete rate change provisions for the adoption of emergency tax rate ordinances on February 20, 2002.

SUBJECT:

The proposed rule changes and form changes to remove obsolete provisions regarding emergency local tax rate changes.

RULEMAKING AUTHORITY:

202.28(1)(b)2., FS.

LAW:

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

PRINT PUBLISH DATE:

7/20/2012 Vol. 38/29

RELATED STATUTES
AND LAWS:

202.28(1)(b)2., 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://www.flrules.org/gateway/ruleno.asp?id=12A-19.050&PDate=7/20/2012&Section=1

REFERENCE MATERIALS:

No reference(s).

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