Summary


The proposed amendments to Rule 12B-7.008, F.A.C. (Public Use Forms), update information on how to obtain a form for reporting tax on the production of oil, gas, or sulfur from the Department. The proposed amendments to Rule 12B-7.026, F.A.C. (Public Use Forms): (1) incorporate, by reference, changes to forms used by the Department for reporting the taxes imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state; and (2) update information on how to obtain a form for reporting the tax on solid minerals from the Department. The proposed amendments to Rule 12B-7.030, F.A.C. (Miami-Dade County Lake Belt Mitigation Fee and Water Treatment Plant Upgrade Fee), incorporate the provisions of Chapter 2006-13, L.O.F., which imposes a water treatment plant upgrade fee on each ton of lime rock and sand mined from the Miami-Dade County Lake Belt Area. The proposed amendments to Rule 12B-7.031, F.A.C. (Public Use Forms), adopt, by reference, changes to expand the form used by the Department for reporting the Miami-Dade County Lake Belt Mitigation Fee to provide for the reporting of the water treatment plant upgrade fee.