4912291, 12B-6.005 - Florida Administrative Rules, Law, Code, Register

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Florida Department of State and Division of Library and Information Services

Notice: 4912291

Notice of Development of Rulemaking

Department:

DEPARTMENT OF REVENUE

Division:

Miscellaneous Tax

Chapter:

GROSS RECEIPTS TAX

Overview

RULE:

12B-6.005

Payment of Tax; Reports; Public Use Forms

PURPOSE:

The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of the month to the 20th day of the month. When adopted, this rule will provide that to avoid penalty and interest for late filing the payment of the tax and the return to report the tax must reach the Department, or be postmarked, on or before the 20th day of the month for receipts  for utility services received in the preceding month.
A Notice of Rule Development for these proposed rule amendments was published in the Florida Administrative Weekly on November 16, 2007. In this previous Notice, a workshop, if requested, was scheduled for November 28, 2007. The date for this workshop, if requested, is being changed from November 28, 2007 to December 7, 2007.

SUBJECT:

The subject area to be addressed is the change to the remittance and reporting due date for the gross receipts tax imposed on utility services, as provided in Section 2, Chapter 2007-60, L.O.F.

RULEMAKING AUTHORITY:

213.06(1) FS.

LAW:

Section 2, Chapter 2007-60, L.O.F.

PRINT PUBLISH DATE:

11/21/2007 Vol. 33/47

RELATED STATUTES
AND LAWS:

213.06(1) FS., Section 2, Chapter 2007-60, L.O.F.

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=12B-6.005&PDate=11/21/2007&Section=1

REFERENCE MATERIALS:

No reference(s).

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