Purpose
The proposed repeal of Rule 12A-10.001, F.A.C. (Scope of Rules; Imposition of the Tax), removes provisions: (1) redundant of Rule 12A-1.061, F.A.C. (Rentals, Leases, and Licenses to Use Transient Accommodations), as amended to clarify that Rule 12A-1.061, F.A.C., applies to the local-option taxes imposed on transient accommodations; and (2) registration and reporting requirements that are redundant of Rules 12A-1.060 and 12A-1.056, F.A.C., and would not be applicable to requirements for registration and reporting adopted by the county self-administering the tax.
The proposed repeal of Rule 12A-10.002, F.A.C. (Rate of Tax), removes unnecessary provisions regarding the imposition of the convention development tax at 2 percent or 3 percent of each dollar and major fraction of each dollar, as provided in Section 212.0305(4), F.S.