Purpose
The purpose of the proposed amendment to Rule 12A-1.057, F.A.C. (Alcoholic and Malt Beverages), is to delete an unnecessary reference to the Department’s authority to require a surety bond or cash deposit.
The purpose of the proposed amendments to Rule 12A-1.060, F.A.C. (Registration), is to provide when the Department will require a cash deposit, surety bond, or irrevocable letter of credit as a condition for any person to obtain or retain a dealer’s certificate of registration. The proposed amendments: (1) define the terms “person,” “security,” and “tax or fee liability” for purposes of these requirements; (2) provide the qualifying events for which the Department will determine that security will be required for a person to obtain, retain, or renew a dealer’s certificate of registration; (3) provide how the Department will determine the amount of security required; (4) provide that the Department will provide written notice of intent to deny registration or written notice of intent to revoke registration, as applicable, unless security is posted; (5) provide requirements for requesting a conference regarding the requirement to provide security and inform persons of the right to request an administrative hearing; (6) provide that if the Department determines the amount of an existing security is insufficient or the amount of the security is reduced or released, the Department will provide written notification to the person of the revised amount of security required, and that the person notified must provide additional security or request a conference regarding the requirement to provide additional security; (7) provide that if additional security is provided the Department will cancel, surrender, or discharge the previous security; (8) provide that the duration of security required by the Department will not be less than 12 months; (9) provide that, if the person required to provide security ceases operations during the time the security is held, a written request to the Department is required for it to return a cash deposit or to release the surety bond or irrevocable letter of credit; (10) provide that the Department will offset any reimbursement against any outstanding liability of a dealer that ceases business during the term of the security; and (11) provide that the Department may initiate an action to seek a release of moneys from the security held by the Department if a taxpayer is more than 30 days delinquent in the payment of its tax or fee liability.
The effect of the proposed amendments to Rule 12A-1.060, F.A.C., will be to provide the requirements and procedures the Department will use when requiring security in the form of a cash deposit, surety bond, or irrevocable letter of credit as a condition to obtaining or retaining a dealer’s certificate of registration, under the authority of Section 212.14(4), F.S.
The purpose of the proposed amendments to Rule 12A-1.097, F.A.C. (Public Use Forms), is to adopt, by reference, Form DR-17A, Certificate of Cash Deposit/Cash Bond, and Form DR-29, Application for Refund of Cash Deposit/Cash Bond.