Summary


The proposed amendments to Chapter 60BB-2, Florida Administrative Code implement the provisions of Chapter 443, Florida Statutes that relate to Unemployment Compensation tax. In particular, the substantial rewording set forth in these proposed amendments clarifies the definitions to be applied to these rules and updates the list of official forms used by the Agency for Workforce Innovation and the Department of Revenue in administering and collecting Unemployment Compensation Program taxes. This rewording also clarifies the procedures relating to the employer reporting and registration, determinations of liability, payment of contributions, delinquent accounts, methods of financing benefits involving public and nonprofit employers, employing unit records, special deputy hearings to resolve protests of liability, assessment and reimbursement, and unemployment taxation of Indian tribes. The succession rule, Rule 60BB-2.031, Florida Administrative Code, has been omitted from the text of this rulemaking notice, inasmuch as it is the subject of a separate rule development.