Purpose


The purpose of this rule development is to include the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of the gross receipts tax imposed on utility services from the last day of the month to the 20th day of the month. When adopted, this rule will provide that to avoid penalty and interest for late filing the payment of the tax and the return to report the tax must reach the Department, or be postmarked, on or before the 20th day of the month for receipts for utility services received in the preceding month. A Notice of Rule Development for these proposed rule amendments was published in the Florida Administrative Weekly on November 16, 2007. In this previous Notice, a workshop, if requested, was scheduled for November 28, 2007. The date for this workshop, if requested, is being changed from November 28, 2007 to December 7, 2007.