The 2012 Legislature undertook a major rewrite of Chapter 601 resulting in rule amendments including changing the word "tax" to "assessment(s)"

 

DEPARTMENT OF CITRUS

RULE NO.: RULE TITLE:
20-10.001: Charitable and Unemployment Relief Shipments
20-10.002: Interstate Shipments for Commercial Processing
20-10.003: Gift Fruit Shipments

PURPOSE AND EFFECT: The 2012 Legislature undertook a major rewrite of Chapter 601, FS., resulting in rule amendments including changing the word “tax” to “assessment(s)”.

SUMMARY: Changing the word “tax” to “assessment(s)”.

SUMMARY OF STATEMENT OF ESTIMATED REGULATORY COSTS AND LEGISLATIVE RATIFICATION:

The Agency has determined that this will not have an adverse impact on small business or likely increase directly or indirectly regulatory costs in excess of $200,000 in the aggregate within one year after the implementation of the rule. A SERC has not been prepared by the agency.

The Agency has determined that the proposed rule is not expected to require legislative ratification based on the statement of estimated regulatory costs or if no SERC is required, the information expressly relied upon and described herein: The amendment is housekeeping in nature, bringing the rules into compliance with changes made to Chapter 601, FS. by the 2012 Legislature.

Any person who wishes to provide information regarding a statement of estimated regulatory costs, or provide a proposal for a lower cost regulatory alternative must do so in writing within 21 days of this notice.

RULEMAKING AUTHORITY: 601.10(1), 601.50 FS.

LAW IMPLEMENTED: 601.50, 601.501 FS.

A HEARING WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:

DATE AND TIME: October 24, 2012, 9:00 a.m.

PLACE: Florida Department of Citrus, 605 East Main Street, Bartow, Florida 33830

THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULES IS: Alice Wiggins, License & Regulation Specialist, P. O. Box 9010, Bartow, FL 33831 or [e-mail]

THE FULL TEXT OF THE PROPOSED RULES IS:

20-10.001 Charitable and Unemployment Relief Shipments.

(1) No change.

(2) All persons who desire to make such sales or shipments shall first secure a special permit for each such shipment by application on forms to be furnished by the Department of Citrus. Each applicant for such permit shall guarantee payment of assessments excise taxes as provided in Department of Citrus Chapter Rule 20-9, F.A.C. or pay these assessments taxes at the time such permit is issued; however, shipments for charitable purposes are exempt from all advertising assessments excise taxes by Section 601.501, FS Florida Statutes. In addition, the permit applicant must assume the responsibility of having the receiver of each shipment under such a permit mail to the Department of Citrus within ten days of receipt of shipment, an affidavit attesting that the fruit was received and used exclusively for the purposes stated in the permit application.

Rulemaking Specific Authority 601.10(1), 601.50 FS. Law Implemented 601.50, 601.501 FS. History–Formerly 105-1.11(1), Revised 1-1-75, Formerly 20-10.01, Amended_________.

20-10.002 Interstate Shipments for Commercial Processing.

(1) through (3) No change.

(4) Assessments Excise taxes and inspection fees due on such fruit shall be paid in accordance with applicable rules of the Department of Citrus.

(5) No change.

Rulemaking Specific Authority 601.10(1), 601.50 FS. Law Implemented 601.50 FS. History–Formerly 105-1.11(2), Revised 1-1-75, Formerly 20-10.02, Amended_________.

20-10.003 Gift Fruit Shipments.

(1) through (2) No change.

(3) Advertising assessments taxes due on such fruit or products shall be paid in accordance with Rule 20-9.004, F.A.C.

(4) through (5) No change.

Rulemaking Specific Authority 601.10(1), 601.50 FS. Law Implemented 601.50 FS. History–Formerly 105-1.11(3), Revised 1-1-75, Formerly 20-10.03, Amended_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: William Roberts, Acting General Counsel

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Florida Citrus Commission

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: May 16, 2012

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: June 1, 2012