Beginning January 1, 2023, the proposed amendments to Rule 12A-19.100, F.A.C., incorporate the reduced electronic filing threshold of $5,000 requiring the electronic filing of tax returns and electronic payment of tax. Form DR-700016 (Florida Communications Services Tax Return) is revised to notify taxpayers of the lowered threshold amount requiring taxpayers to file the return and pay the tax by electronic means. Form DR-700016 is also revised to update the name of a local jurisdiction within Palm Beach County from Lake Worth to Lake Worth Beach pursuant to city ordinance (number 2018-18, § 7, 12-13-18, passed at referendum 3-12-19).