The purpose of the proposed repeal of Rule Chapter 12A-3, F.A.C. (Tourist Development Tax), is to remove provisions that are redundant of other administrative rules or redundant of statutory provisions.

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NOS.:RULE TITLES:
12A-3.001Scope of Rules; Imposition of the Tax
12A-3.002Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax
12A-3.006Rents Involving Fractions of a Dollar; Computation of Tax
PURPOSE AND EFFECT: The purpose of the proposed repeal of Rule Chapter 12A-3, F.A.C. (Tourist Development Tax), is to remove provisions that are redundant of other administrative rules or redundant of statutory provisions.
SUMMARY: The proposed repeal of Rule 12A-3.001, F.A.C. (Scope of Rules; Imposition of the Tax), removes: (1) provisions redundant of Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), as amended to clarify that Rule 12A-1.061, F.A.C., applies to certain local-option taxes imposed on transient accommodations; and (2) registration and reporting requirements that are redundant of Rules 12A-1.060 and 12A-1.056, F.A.C., and would not be applicable to requirements for registration and reporting adopted by the county self-administering the tax.
The proposed repeal of Rule 12A-3.002, F.A.C. (Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax), removes provisions redundant of the provisions of subsection (15) of Rule 12A-1.061, F.A.C.
The proposed repeal of Rule 12A-3.006, F.A.C. (Rents Involving Fractions of a Dollar; Computation of Tax), removes unnecessary provisions regarding the imposition of the tourist development tax at 1 percent or 2 percent of each dollar and major fraction of each dollar, as provided in Section 125.0104(3)(c), F.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: 1) no requirement for the Statement of Economic Regulatory Costs (SERC) was triggered under Section 120.541(1), F.S.; and 2) based on past experiences with the proposed repeal of unnecessary rules of this nature, the adverse impact or regulatory cost, if any, do not exceed nor would exceed any one of the economic analysis criteria in a SERC, as set forth in Section 120.541(2)(a), F.S.
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: 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS.
LAW IMPLEMENTED: 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE HELD AT THE DATE,TIME AND PLACE SHOWN BELOW(IF NOT REQUESTED, THIS HEARING WILL NOT BE HELD):
DATE AND TIME: January 29, 2013, 1:30 p.m.
PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1220, Tallahassee, Florida
Pursuant to the provisions of the Americans with Disabilities Act, any person requiring special accommodations to participate in this workshop/meeting is asked to advise the agency at least 48 hours before the workshop/meeting by contacting: Tammy Miller at [phone]. If you are hearing or speech impaired, please contact the agency using the Florida Relay Service, 1(800)955-8771 (TDD) or 1(800)955-8770 (Voice).
THE PERSON TO BE CONTACTED REGARDING THE PROPOSED RULE IS: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE FULL TEXT OF THE PROPOSED RULE IS:

12A-3.001 Scope of Rules; Imposition of the Tax.

Rulemaking Specific Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 4-16-78, 11-13-78, 5-28-85, Formerly 12A-3.01, Amended 7-29-91, 11-30-97, Repealed________.

 

12A-3.002 Taxable Status of Guests or Tenants on the Effective Date of the Levy of the Tax.

Rulemaking Specific Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 5-28-85, Formerly 12A-3.02, Amended 11-30-97, Repealed________.

 

12A-3.006 Rents Involving Fractions of a Dollar; Computation of Tax.

Rulemaking Specific Authority 125.0104(3)(k), 212.17(6), 212.18(2), 213.06(1) FS. Law Implemented 125.0104, 125.0108, 212.03(1), (2), (3), (4), (5), (7) FS. History-New 3-27-78, Amended 5-28-85, Formerly 12A-3.06, Amended 7-29-91, 3-21-95, 11-30-97, Repealed________.

NAME OF PERSON ORIGINATING PROPOSED RULE: Janet Young, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P.O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone].
NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: December 11, 2012
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, pp. 2900 - 2901), to advise the public of the proposed repeal of Rule Chapter 12A-3, F.A.C. (Tourist Development Tax), and to provide that, if requested in writing, a rule development workshop would be held on August 8, 2012. No request was received by the Department. No written comments were received by the Department.