The purpose of the proposed amendments to Rule 12A-19.100, F.A.C., is to adopt, by reference, changes to forms used to report the Florida communications services tax. These changes are limited to annual tax rate adjustments for local jurisdictions ...

 

DEPARTMENT OF REVENUE

Sales and Use Tax

RULE NO.:RULE TITLE:

12A-19.100Public Use Forms

PURPOSE AND EFFECT: The purpose of the proposed amendments to Rule 12A-19.100, F.A.C., is to adopt, by reference, changes to forms used to report the Florida communications services tax. These changes are limited to annual tax rate adjustments for local jurisdictions and formatting changes.

SUMMARY: The proposed amendments implement technical updates to tax returns and other forms used to administer the Florida communications services tax.

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 regarding the procedures for processing written protests of assessments and 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.

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: 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS.

LAW IMPLEMENTED: 119.071(5), 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) 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: November 16, 2016, 9:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building Two, 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: Becky Nall 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: Kimberly Berg, 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-19.100 Public Use Forms.

(1) No change

(2) The following versions of Form DR-700016, Florida Communications Services Tax Return, are applicable to the reporting periods and service billing dates indicated:

REVISION DATE		REPORTING PERIODS		SERVICE BILLING DATES
01/17		January 2017 -		January 1, 2017 -
07/16		July 2016 – December 2016		July 1, 2016 – December 31, 2016
01/16		January 2016 – June 2016		January 1, 2016 – June 30, 2016
07/15		July 2015 –December 2015		July 1, 2015 – December 31, 2015
01/15		January 2015- June 2015		January 1, 2015 - June 30, 2015
01/14		January 2014 – December 2014		January 1, 2014 – December 2014
01/13		January 2013 – December 2013		January 1, 2013 – December 31, 2013
07/12		July 2012 – December 2012		July 1, 2012 – December 31, 2012
01/12		January 2012 – June 2012		January 1, 2012 – June 30, 2012
07/11		July 2011 – December 2011		July 1, 2011 – December 31, 2011
01/11		January 2011 – June 2011		January 1, 2011 – June 30, 2011
08/10		August 2010 – December 2010		August 1, 2010 – December 31, 2010
01/10		January 2010 – July 2010		January 1, 2010 – July 31, 2010
06/09		June 2009 – December 2009		June 1, 2009 – December 31, 2009
01/09		January 2009 – May 2009		January 1, 2009 – May 31, 2009
09/08		September 2008 – December 2008		September 1, 2008 – December 31, 2008
06/08		June 2008 – August 2008		June 1, 2008 – August 31, 2008
05/08		May 2008		May 1, 2008 – May 31, 2008
01/08		January 2008 – April 2008		January 1, 2008 – April 30, 2008
09/07		September 2007 – December 2007		September 1, 2007 – December 31, 2007
06/07		June 2007 – August 2007		June 1, 2007 – August 31, 2007
02/07		February 2007 – May 2007		February 1, 2007 – May 31, 2007
01/07		January 2007		January 1, 2007 – January 31, 2007
06/06		June 2006 – December 2006		June 1, 2006 – December 31, 2006
01/06		January 2006 – May 2006		January 1, 2006 – May 31, 2006
11/05		November 2005 – December 2005		November 1, 2005 – December 31, 2005
06/05		June 2005 – October 2005		June 1, 2005 – October 31, 2005
01/05		January 2005 – May 2005		January 1, 2005 – May 31, 2005
11/04		November 2004 – December 2004		November 1, 2004 – December 31, 2004
10/04		October 2004		October 1, 2004 – October 31, 2004
06/04		June 2004 – September 2004		June 1, 2004 – September 30, 2004
01/04		January 2004 – May 2004		January 1, 2004 – May 31, 2004
12/03		December 2003		December 1, 2003 – December 31, 2003
11/03		November 2003		November 1, 2003 – November 30, 2003
10/03		October 2003		October 1, 2003 – October 31, 2003
06/03		June 2003 – September 2003		June 1, 2003 – September 30, 2003
03/03		March 2003 – May 2003		March 1, 2003 – May 31, 2003
01/03		January 2003 – February 2003		January 1, 2003 – February 28, 2003
12/02		December 2002		December 1, 2002 – December 31, 2002
11/02		November 2002		November 1, 2002 – November 30, 2002
10/02		October 2002		October 1, 2002 – October 31, 2002
01/02		January 2002 – September 2002		January 1, 2002 – September 30, 2002
12/01		October 2001 – December 2001		October 1, 2001 – December 31, 2001
	Form Number		Title		Effective Date
	(3) No change.
	(4)(a) DR-700016		Florida Communications Services Tax Return (R.01/17 01/16) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06316)		01/1701/16
	(b) DR-700016		Florida Communications Services Tax Return (R.07/16 07/15) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06320)		07/1607/15
	(c) through (nn) no change
	(5) DR-700019		Communications Services Use Tax Return (R. ___ 07/15) (http://www.flrules.org/Gateway/reference.asp?No=Ref-06321)		01/1701/16
	(6) through (13) No change.

 

Rulemaking Authority 175.1015(5), 185.085(5), 202.151, 202.16(2), 202.22(6)(a), 202.26(3)(a), (c), (d), (e), (j), 202.27(1), (7) FS. Law Implemented 119.071(5), 175.1015, 185.085, 202.11(3), (10), (11), 202.12(1), (3), 202.151, 202.16(2), (4), 202.17(6), 202.19(1), (7), 202.22(6), 202.27, 202.28(1), (2), 202.29, 202.30(3), 202.33, 202.34(3), (4)(c), 202.35(1), (2) FS. History–New 4-17-03, Amended 7-31-03, 10-1-03, 9-28-04, 6-28-05, 11-14-05, 7-16-06, 4-5-07, 11-6-07, 12-20-07, 1-28-08, 1-27-09, 1-11-10, 6-28-10 (3), 6-28-10 (5), 2-7-11, 1-25-12, 1-17-13, 5-9-13, 1-20-14, 1-20-15, 1-11-16,          .

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Kimberly Berg

NAME OF AGENCY HEAD WHO APPROVED THE PROPOSED RULE: Governor and Cabinet

DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 25, 2016

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAR: September 7, 2016