The purpose of the amendments to Rule 12A-17.003, F.A.C. (Registration), is to: (1) provide that, to obtain a certificate of registration as a secondhand dealer or as a secondary metals recycler, the Department requires a completed application ...

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO: RULE TITLE
12A-17.003: Registration
12A-17.005: Public Use Forms
PURPOSE AND EFFECT: The purpose of the amendments to Rule 12A-17.003, F.A.C. (Registration), is to: (1) provide that, to obtain a certificate of registration as a secondhand dealer or as a secondary metals recycler, the Department requires a completed application package; (2) provide the documents that are required to be included in application package submitted for registration as a secondhand dealer or as a secondary metals recycler; (3) provide how and when to submit a completed application package to the Department for processing; (4) provide that a Federal Bureau of Investigation fingerprint card must be received as part of a registration application, so that the Florida Department of Law Enforcement can complete the background check required for all applicants; (5) provide information for the fees imposed by the Department of Law Enforcement and the Federal Bureau of Investigation to perform a background check; (6) provide the requirements for registration when there is a change in legal entity of a registered business or when there is a change in ownership of a registered business; (7) clarify the process for renewing an annual certificate of registration; and (8) clarify what confidential information the Department has been authorized to release to law enforcement officials or by an order of a judge or by a subpoena.
The purpose of the proposed amendments to Rule 12A-17.005, F.A.C. (Public Use Forms), is to: (1) adopt, by reference, forms to be used by the Department to register secondhand dealers and secondary metals recyclers beginning July 2008; (2) update information on how to obtain forms from the Department; and (3) clarify that renewal applications are issued annually by the Department to current registrants.
SUBJECT AREA TO BE ADDRESSED: The subject area of the workshop is the requirements imposed on persons to obtain a certificate of registration as a secondhand dealer or a secondary metals recycler.
SPECIFIC AUTHORITY: 213.06(1), 538.11 FS.
LAW IMPLEMENTED: 213.053(9), (11), 538.09, 538.11, 538.25, 538.26, 539.002 FS.
IF REQUESTED IN WRITING AND NOT DEEMED UNNECESSARY BY THE AGENCY HEAD, A RULE DEVELOPMENT WORKSHOP WILL BE HELD AT THE DATE, TIME AND PLACE SHOWN BELOW:
TIME AND DATE: March 24, 2008, 10:00 a.m.
PLACE: Room 435, Carlton Building, 501 S. Calhoun Street, 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: Larry Green 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 DEVELOPMENT AND A COPY OF THE PRELIMINARY DRAFT, IF AVAILABLE, IS: Ron Gay, Tax Law Specialist, Technical Assistance and Dispute Resolution, Department of Revenue, P. O. Box 7443, Tallahassee, Florida 32314-7443, telephone [phone]

THE PRELIMINARY TEXT OF THE PROPOSED RULE DEVELOPMENT IS:

12A-17.003 Registration.

(1)(a) Any person, corporation, or other business entity must shall file a completed application package for registration as an Application for Secondhand Dealer or Secondary Metals Recycler Registration (form DR-1S, incorporated by reference in Rule 12A-17.005, F.A.C.) and be issued a secondhand dealer or secondary metals recycler and obtain a certificate of registration before engaging in business as a secondhand dealer or secondary metals recycler. One application package Application for Secondhand Dealer or Secondary Metals Recycler Registration is required for each dealer. If a dealer is engaged in business as a secondhand dealer and a secondary metals recycler, a separate application package Application for Secondhand Dealer or Secondary Metals Recycler Registration must be filed for each type of business. If a secondhand dealer or secondary metals recycler is the owner of more than one business location, the application package must list each location owned by the same legal entity. The Department will issue a certificate of registration to the business duplicate Certificate of Registration for each location.

(b) To apply for registration as a secondhand dealer or secondary metals recycler, a business entity is required to provide a completed registration package to:

Account Management-Secondhand Dealer Unit

Florida Department of Revenue

P. O. Box 6480

Tallahassee, Florida 32314-6480

(c) A completed registration package contains the following:

1. A completed Application for Secondhand Dealer or Secondary Metals Recycler Registration (Form DR-1S, incorporated by reference in Rule 12A-17.005, F.A.C.) for each business location.

2. A Federal Bureau of Investigation (United States Department of Justice) fingerprint card completed by a local law enforcement official for each corporate officer, owner, general partner, stockholder and/or director with a controlling interest. The completed fingerprint card is necessary for a state and federal criminal history record check (background check) to be performed by the Florida Department of Law Enforcement. Form GT-200403 (incorporated by reference in Rule 12A-17.005, F.A.C.) provides instructions for completing the fingerprint card.

3. A full-face photograph for each corporate officer, owner, general partner, stockholder and/or director with a controlling interest.

4. A check, payable to the Florida Department of Revenue, which includes payment for:

a. The $6 application fee required for each business location; and

b. The fee imposed by the Florida Department of Law Enforcement for processing each completed fingerprint card for a state and federal criminal history record check (background check). The amount of this fee is provided at http://www.fdle.state.fl.us/criminalhistory/index.html.

(d) A registration package containing the forms required by the Federal Bureau of Investigation, the Florida Department of Law Enforcement, and the Florida Department of Revenue may be obtained, without cost, by: 1) ordering the registration package at www.myflorida.com/dor/forms to be mailed to you; or, 2) calling the Florida Department of Revenue at [phone], Monday through Friday, 8 a.m. to 7 p.m., Eastern Time; or, 3) writing the Florida Department of Revenue, Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304. Persons with hearing or speech impairments may call the Department’s TDD at [phone] or [phone].

(2)(a)(b) The certificate of registration issued by the Department is Certificate of Registration shall not be assignable, and is only shall be valid only for the person, firm, co-partnership, or corporation listed on the certificate to which issued.

(b)(c) Engaging in business as a secondhand dealer or secondary metals recycler without first obtaining a certificate of registration Certificate of Registration or after a certificate is such Certificate of Registration has been revoked or suspended by the Department is prohibited.

(3)(2) The effective date of the certificate of registration issued by the Department is Certificate of Registration shall be the postmark date of the completed application package for registration Application for Secondhand Dealer or Secondary Metals Recycler Registration, if mailed, or the date the completed application package is received by the Department, if it is delivered by means other than mail.

(4)(a) For businesses that hold a valid certificate of registration, a new completed application package must be submitted and a new certificate of registration must be obtained when there is a change in the form of ownership in the business. For example, a sole proprietor that incorporates or a corporation that converts to a limited liability company is required to submit a new completed registration package to the Department and obtain a new certificate of registration.

(b) When there is a change in a general partner of a partnership, in the members of an association, joint venture, limited liability company, or other noncorporate entity, or in the corporate officers/directors who hold a controlling interest in a corporation, the new partner, new member, or new corporate officer/director must submit:

1. A Federal Bureau of Investigation fingerprint card completed by a local law enforcement official;

2. A full-face photograph; and

3. A check, payable to the Florida Department of Revenue, for the fee imposed by the Florida Department of Law Enforcement for processing the state and federal criminal history record check (background check).

(5)(3) Each person who holds a certificate of registration is required to Certificate of Registration shall annually file an Application for Renewal of Secondhand Dealer or Secondary Metals Recycler Registration (Form form DR-1SR, incorporated by reference in Rule 12A-17.005, F.A.C.) and pay an annual renewal fee of $6 per location. Renewal applications are provided annually to each business that holds a certificate of registration as a secondhand dealer or as a secondary metals recycler. Completed Each renewal applications and annual renewal fees are due by fee is payable on October 1 of each year.

(6)(a) The Department will release the following information to a law enforcement official who requests verification of a secondhand dealer’s certificate of registration:

1. Whether a specified person holds a valid certificate of registration;

2. Whether a specified certificate number is valid, has been canceled, or is inactive or otherwise invalid and the name of the holder of that certificate number; and

3. The name and address of any secondhand dealer registered to do business within the official’s jurisdiction.

(b) The Department will release the following information to a law enforcement official who requests verification of a secondary metals recycler's certificate of registration:

1. Whether a specified person holds a valid certificate of registration as a secondary metals recycler; and

2. Whether a specified certificate number is valid, has been canceled, or is inactive or otherwise invalid and the name of the holder of that certificate number.

(c) Pursuant to Section 213.053(9), F.S., the Department will provide information required by an order of a judge or a subpoena.

Specific Authority 212.17(6), 212.18(2), 213.06(1), 538.11 FS. Law Implemented 213.053(9), (11), 212.17(4), 538.09, 538.11, 538.25, 538.26 FS. History–New 3-15-90, Amended 11-14-91, 4-18-93, 10-18-93, 10-17-94, 3-20-96, 8-1-02,________.

 

12A-17.005 Public Use Forms.

(1) The following public-use forms and instructions are employed by the Department in its dealings with the public in administering Chapter 538, F.S., and are incorporated by reference in this rule.

(a) Copies of these forms, except those denoted by an asterisk (*), are available, without cost, by one (1) or more of the following methods: 1) downloading the form from the Department’s Internet site at www.myflorida.com/dor/forms; or, 2) calling the Department at [phone], Monday through Friday, 8 a.m. to 7 p.m., Eastern Time; or, 3) visiting any local Department of Revenue Service Center; or, 4) writing the Florida Department of Revenue, Forms Distribution Center, 168A Blountstown Highway, Tallahassee, Florida 32304; or, 2) faxing the Forms Distribution Center at [phone]; or, 3) visiting any local Department of Revenue Service Center to personally obtain a copy; or, 4) calling the Forms Request Line during regular office hours at [phone] or [phone]; or, 5) downloading selected forms from the Department’s Internet site at the address shown inside the parentheses (www.myflorida.com/dor). Persons with hearing or speech impairments may call the Department’s TDD at [phone] or [phone].

(b) Renewal applications specifically denoted by an asterisk (*) are issued by the Department to holders of current certificates of registration as a secondhand dealer or a secondary metals recycler. A copy of a renewal application may be obtained by written request directed to:

Florida Department of Revenue

Taxpayer Services

1379 Blountstown Highway

Tallahassee, Florida 32304-2716.

Form Number                Title                                                        Effective Date

(2)(1) DR-1S                  Application for Secondhand

                                        Dealer or Secondary

                                        Metals Recycler

                                        Registration

                                        (R. 07/08 08/04)                                     ____ 09/04

(3)(2) *DR-1SR             Renewal Application for
                                        Secondhand Dealer or

                                        Secondary Metals

                                        Recycler

                                        (R. 07/08 07/04)                                     ____ 06/05

(4) GT-200403                Secondhand Dealer/

                                        Secondary Metals

                                        Recycler Fingerprint Card

                                        Instructions

                                        (R. 07/08)                                               ____

Specific Authority 212.17(6), 212.18(2), 213.06(1), 538.11 FS. Law Implemented 212.17(6), 212.18(2), 213.06(1), 538.09, 538.11, 538.25, 539.002 FS. History–New 3-15-90, Amended 11-14-91, 4-18-93, 10-17-94, 8-1-02, 9-28-04, 6-28-05,________.