Purpose


The purpose of the proposed amendments to Rule Chapter 12B-7, F.A.C. (Severance Taxes and Fees), is to: (1) 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; (2) 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; (3) adopt, by reference, changes to forms used by the Department for reporting the taxes imposed on the production of oil, gas, or sulfur and imposed on the severance of solid minerals, phosphate rock, or heavy minerals from the soils and waters of this state; and (4) update information on how to obtain forms used to report tax from the Department.