Purpose


The purpose of the proposed amendments to Rule 12A-19.100, F.A.C. (Public Use Forms), is to adopt, by reference, changes to forms used to report the Florida Communications Services Tax Return (Form DR-700016) to update local tax rates for reporting periods beginning on or after January 1, 2025, to remove returns for reporting periods prior to January 2024, and to adopt the return instructions as a separate return. When in effect, the rule will provide the final reporting period for the current tax return, January 2024–December 2024, adopt a new Florida Communications Services Tax Return (Form DR-700016) with local communications services tax rates for reporting periods beginning on or after January 1, 2025, and adopt new Form DR-700016, Instructions to Florida Communications Services Tax Return (Form DR-7000016).