The purpose of the proposed amendments to Rule Chapter 12B-6, Florida Administrative Code (F.A.C.), Gross Receipts Tax, is to implement: (1) the provisions of Sections 203.01 and 203.012, Florida Statutes (F.S.), as amended by Sections 1 and 2, Chapter 2005-148, Laws of Florida (L.O.F.), which, effective January 1, 2006, imposes a tax on utility services delivered to a retail consumer in Florida; and (2) the provisions of Section 2, Chapter 2007-60, L.O.F., which moves the due date of the payment of tax from the last day of the month to the 20th day of the month. When adopted, these proposed changes to Rule Chapter 12B-6, F.A.C., will provide for the administration of the gross receipts tax imposed on utility services.