To meet the requirements of Sections 538.09(2) and 538.25(1), F.S., and provide the information necessary for the Florida Department of Law Enforcement to complete a state and federal criminal history record check, fingerprints are now required to ...

 

DEPARTMENT OF REVENUE
Sales and Use Tax

RULE NO.: RULE TITLE:
12A-17.001: Scope of Rules
12A-17.003: Registration
12A-17.005: Public Use Forms

PURPOSE AND EFFECT: To meet the requirements of Sections 538.09(2) and 538.25(1), F.S., and provide the information necessary for the Florida Department of Law Enforcement to complete a state and federal criminal history record check, fingerprints are now required to be submitted electronically. In addition, effective July 1, 2012, Section 1, Chapter 2012-179, L.O.F., requires any person purchasing, consigning, or trading secondhand goods at a flea market to register as a secondhand dealer and limits the exemption from the registration requirement for auction businesses to only those businesses engaged in buying and selling estates, business inventory, surplus merchandise, or liquidations.

The purpose of the proposed amendments to Rule Chapter 12A-17, F.A.C. (Registration as Secondhand Dealer or Secondary Metals Recycler), is to update the registration requirements for secondhand dealers and secondary metals recyclers.

SUMMARY: The proposed repeal of Rule 12A-17.001, F.A.C. (Scope of Rules), removes an unnecessary rule regarding the administration, enforcement, and recordkeeping requirements imposed on secondhand dealers and secondary metals recyclers that is redundant of the provisions in Section 538.11, F.S.

The proposed amendments to Rule 12A-17.003, F.A.C. (Registration), and Rule 12A-17.005, F.A.C. (Public Use Forms): (1) update procedures for secondhand dealers and secondary metals recyclers regarding fingerprinting requirements when applying for a secondhand dealer’s or secondary metals recycler’s certificate of registration; and (2) include in the Registration Application for Secondhand Dealers and/or Secondary Metals Recyclers (Form DR-1S) the registration requirements for persons purchasing, consigning, or trading secondhand goods at a flea market and for auction businesses engaged in buying and selling estates, business inventory, surplus merchandise, or liquidations.

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 activities for providing the public information on how to comply with statutory registration requirements 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.

RULEMAKING AUTHORITY: 213.06(1), 538.11, 538.37 FS.
LAW IMPLEMENTED: 213.053(9), (11), 538.09, 538.25, 538.31, 538.32, 539.002 FS.

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

DATE AND TIME: October 24, 2012, 10:00 a.m.

PLACE: 2450 Shumard Oak Boulevard, Building One, Room 1820, 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 RULES IS: Ronald Gay, 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 RULES IS:

12A-17.001 Scope of Rules.

Rulemaking Specific Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 538.03, 538.09, 538.32 538.11, 538.15, 538.18, 538.22, 538.25, 538.26 FS. History–New 3-15-90, Amended 11-14-91, 8-1-02, Repealed________.

 

12A-17.003 Registration.

(1)(a) Any person, corporation, or other business entity must file a completed application package for registration as a secondhand dealer, mail-in secondhand precious metals 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 is required for each dealer. If a dealer is engaged in business as a secondhand dealer or a mail-in secondhand precious metals dealer and a secondary metals recycler, a separate application package must be filed for each type of business. If a secondhand dealer, mail-in secondhand precious metals 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 applicant business for each location.

(b) To apply for registration as a secondhand dealer, mail-in secondhand precious metals 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 state and federal criminal history record check (background check) 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, Electronic Fingerprint Procedures for Secondhand Dealer and Secondary Metals Recycler Applicants (incorporated by reference in Rule 12A-17.005, F.A.C.) provides instructions for meeting completing the record check requirements fingerprint card.

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

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

a. The $6 application fee required for each business location owned or leased by the applicant.; 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.

(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, 8:00 a.m. to 7:00 p.m., Eastern Time; or, 3) writing the Florida Department of Revenue, Taxpayer Services, Mail Stop 3-2000, 5050 West Tennessee Street, Tallahassee, Florida 32399-0112. Persons with hearing or speech impairments may call the Department’s TDD at 1(800)367-8331 or [phone].

(2) through (3) No change.

(4)(a) No change.

(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 a state and federal criminal history record check (background check) as provided in Form GT-200403. 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) through (6) No change.

Rulemaking Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 213.053(9), (11), 538.09, 538.11, 538.25, 538.32 538.26 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, 9-15-08, 6-1-09,_________.

 

12A-17.005 Public Use Forms.

(1)(a) No change.

(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

5050 W. Tennessee St., Mail Stop 3-2000 Bldg. L

Tallahassee, Florida 32399-0112

Form NumberTitleEffective Date

(2) DR-1SRegistration Application for Secondhand Dealers and/or Secondary Metals

Recyclers (R. 07/12 07/09)___ 01/10

(3) *DR-1SRRenewal Application for Secondhand Dealers and/or Secondary Metals

Recyclers (R. 07/12 07/09)___ 01/10

(4) GT-200403Electronic Secondhand Dealers and/or Secondary Metals

Recyclers Fingerprint Procedures for Secondhand Dealer and Secondary

Metals Recycler Applicants Card Instructions (R. 03/12 07/09)___ 01/10

Rulemaking Authority 213.06(1), 538.11, 538.37 FS. Law Implemented 538.09, 538.11, 538.25, 538.31, 538.32, 538.36, 538.37, 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, 9-15-08, 1-11-10,__________.

 

NAME OF PERSON ORIGINATING PROPOSED RULE: Ronald Gay, 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: September 18, 2012

DATE NOTICE OF PROPOSED RULE DEVELOPMENT PUBLISHED IN FAW: A Notice of Proposed Rule Development was published in the Florida Administrative Weekly on July 20, 2012 (Vol. 38, No. 29, pp. 2903-2904), to advise the public of the proposed changes to Rule Chapter 12A-17, F.A.C. (Registration as Secondhand Dealer or Secondary Metals Recycler), 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.