The Agency for Workforce Innovation seeks to amend Rules 60BB-2.032 and 60BB-2.037, Florida Administrative Code rules by prescribing a new form by which employers may designate a power of attorney in tax matters.

DEPARTMENT OF MANAGEMENT SERVICES
Agency for Workforce Innovation

RULE NO: RULE TITLE
60BB-2.032: Employing Unit Records
60BB-2.037: Public Use Forms
PURPOSE AND EFFECT: The Agency for Workforce Innovation seeks to amend Rules 60BB-2.032 and 60BB-2.037, Florida Administrative Code rules by prescribing a new form by which employers may designate a power of attorney in tax matters.
SUMMARY: The rule amendments set forth in this Notice of Proposed Rulemaking update the present rules by substituting a new form by which employers may designate a power of attorney in tax matters for the old power of attorney form.
SUMMARY OF ESTIMATED REGULATORY COSTS: No Statement of Estimated Regulatory Cost was prepared.
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.
SPECIFIC AUTHORITY: 443.1317(1)(b) FS.
LAW IMPLEMENTED: 443.071(2),(3), 443.141(2), 443.171 FS.
IF REQUESTED WITHIN 21 DAYS OF THE DATE OF THIS NOTICE, A HEARING WILL BE SCHEDULED AND ANNOUNCED IN FAW.
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: 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: John R. Perry, Senior Attorney, 107 East Madison Street, MSC 110, Tallahassee, Florida 32399-4128, [phone].

THE FULL TEXT OF THE PROPOSED RULE IS:

60BB-2.032 Employing Unit Records.

(1) Retention of Records. Each employing unit will maintain all records pertaining to remuneration for services performed. Such records must be maintained for a period of five years following the calendar year in which the services were rendered and must also be made available to the Agency or Department upon request. If the records are maintained outside of Florida, a resident agent must be designated in Florida, through which the records may be obtained by the Agency or the Department.

(2) Record Contents. Records must contain true and accurate information regarding each worker as follows:

(a) Name and social security number; and

(b) Place of employment within the State. For the purpose of this rule, the place of employment is to be recorded as the county in Florida in which the work was performed. The place of employment of a worker who performed work in more than one county is to be recorded as the county in Florida which serves as the worker’s base of operation; or, if the worker has no base of operations in Florida, the place of employment is to be recorded as the State of Florida at large; and

(c) Beginning and ending dates of each pay period and dates on which work was performed during each pay period; and

(d) Amount of remuneration paid to each worker for each pay period and dates of payment. If paid on an hourly or piece rate basis, the records must state for each day the remuneration earned on such basis and the date of payment. If paid on an hourly basis, the number of hours worked in each pay period must be recorded; and

(e) Date(s) hired, re-hired, and returned to work after temporary separation from work, and the date(s) of separation; and

(f) Special payments of any kind. All special payments, including bonuses, gifts, prizes, etc., must be recorded separately. The record must include the amount of money payments, reasonable cash value of other remuneration, the nature of such payments and, if appropriate, the period during which services were performed for such payments; and

(g) The address of each location where payroll records are maintained.

(3) Failure to Maintain Records. An employing unit that fails to maintain and/or provide required records of employment will be determined liable effective on the date employment first occurred, as established by the Department using the best available information.

(4) Power of Attorney. An employing unit may authorize its representative to receive confidential tax records or information by submitting a power of attorney with the Department. The Department prescribes Form DR-835, “Power of Attorney and Declaration of Representative” (Rev. 07/06) DOR Form UCT-62, incorporated by reference in Rule 60BB 2.037, F.A.C.

Specific Authority 443.1317 FS. Law Implemented 443.071(2), (3), 443.141(2), 443.171 FS. History–New 8-25-92, Formerly 38B-2.032, Amended 1-19-03, 7-18-06,_________.

 

60BB-2.037 Public Use Forms.

(1) The following forms are incorporated into this Chapter by reference.

(a) Form DR-1, Application to Collect and/or Report Tax in Florida (Rev. 07/06).

(b) Form DR-835, Power of Attorney and Declaration of Representative (Rev. 07/06).

(c)(b) Form UCS-2A, Questionnaire for Voluntary Election of Unemployment Compensation Coverage (Rev. 09/01).

(d)(e) Form UCS-1S, Report to Determine Succession and Application for Transfer of Experience Rating Records (Rev. 01/06).

(e)(d) Form UCS-1SA, List of Employees Employed in the Transferred Unit (05/06).

(f)(e) Form UCS-2, Voluntary Election to Become an Employer Under the Florida Unemployment Compensation Law (Rev. 08/01).

(g)(f) Form UCS-3, Employer Account Change Form (Rev. 01/06).

(h)(g) Form UCS-6, Employers Reciprocal Coverage Election (Rev. 12/00).

(i)(h) Form UCS-6061, Independent Contractor Analysis (Rev. 11/05).

(j)(i) Form UCS-70, Application for Common Paymaster (Rev. 08/01).

(k)(j) Form UCT-1, Notice of Benefits Paid (Rev. 05/03).

(l)(k) Form UCT-6, Employer’s Quarterly Report (Rev. 01/06).

(m)(l) Form UCT-7, Annual Report for Employers of Domestic Employees Only (Rev. 08/04).

(n)(m) Form UCT-7A, Application to Select Filing Period for Employers who Employ ONLY Employees who Perform Domestic Services (Rev. 06/03).

(o)(n) Form UCT-8A, Correction to Employer’s Quarterly or Annual Domestic Report (UCT-6) (Rev. 05/04).

(p)(o) Form UCT-18, Notice of Tax Lien (Rev. 07/04).

(q)(p) Form UCT-20, Unemployment Compensation Tax Rate Notice (Rev. 01/06).

(r)(q) Form UCT-27, Unemployment Tax Notice of Tax Action (Rev. 09/04).

(s)(r) Form UCT-28T Indian Tribe Election of Payment Method Under the Unemployment Compensation Law (Rev. 08/02).

(t)(s) Form UCT-29, Unemployment Compensation Reimbursement Invoice (Rev. 01/05).

(u)(t) Form UCT-40 Indian Tribe Unemployment Surety Bond (Rev. 05/03).

(v)(u) Form UCT-50T, Magnetic Media Reporting Transmittal (Rev. 01/01).

(w)(v) Form UCTFL06A, Incomplete Report Notice (Rev. 05/01).

(x)(w) Form UCTFL16F, Notification of Audit Results (Rev. 01/04).

(y)(x) Form UCT-FL13A, Missing Wage Report (Rev. 05/01).

(y) Form UCT-62, Power of Attorney for Unemployment Tax (Rev. 11/05).

(z) Form UCS-8, Firm’s Statement of Claimant’s Work and Earnings (Rev. 07/03).

(2) Copies of forms. Forms incorporated in this rule are available, by one or more of the following methods:

(a) Writing to the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304;

(b) Faxing a request to the Forms Distribution Center at [phone];

(c) Visiting any local Department of Revenue Service Center to personally obtain a copy;

(d) Calling the Forms Request Line Monday-Friday from 8:00 AM to 5:00 PM Eastern Time at [phone] (in Florida only) or [phone];

(e) Downloading selected forms from the Department of Revenue’s Internet site (www.myflorida.com/dor);

(f) Dialing the TDD number for the Department of Revenue at [phone] for persons with hearing or speech impairments.

Specific Authority 443.1317 FS. Law Implemented 443.131, 443.141, 443.171(5) FS. History–New 1-19-03, Amended 7-18-06,_________.

NAME OF PERSON ORIGINATING PROPOSED RULE: John R. Perry, Senior Attorney, 107 East Madison Street, MSC 110, Tallahassee, Florida 32399-4128.
NAME OF SUPERVISOR OR PERSON WHO APPROVED THE PROPOSED RULE: Mindy K. Raymaker, Deputy General Counsel, 107 East Madison Street, MSC 110, Tallahassee, Florida 32399-4128
DATE PROPOSED RULE APPROVED BY AGENCY HEAD: October 13, 2006
DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: October 13, 2006