Cabinet
Affairs |
MEETING OF THE GOVERNOR AND CABINET
AS HEAD OF THE DEPARTMENT OF REVENUE
DECEMBER 12, 1995
AGENDA
CONSENT AGENDA
ITEM 1. Request approval of the minutes of November 29, 1995.
(Attachment 1)
RECOMMEND APPROVAL
ITEM 2. Request approval of and authority to file with the
Secretary of State under Chapter 120, F.S., proposed
amendments of Rule Section 12A-1.014, Florida
Administrative Code, proposed repeal of Rule Sections
12A-1.099, 12A-1.100, 12A-1.101, 12A-1.102, Florida
Administrative Code, and proposed creation of Rule
Section 12A-1.107, Florida Administrative Code.
(Attachment 2)
12A-1.014 Refunds and Credits for Tax Paid on Returned
Merchandise and Exempt Sales
12A-1.099 Credit Against Tax for Job Creation in Enterprise
Zones
12A-1.100 Building Materials Used in the Rehabilitation
of Real Property Located in an Enterprise Zone
12A-1.101 Business Property Used in an Enterprise Zone
12A-1.102 Electrical Energy Used in an Enterprise Zone
12A-1.107 Enterprise Zone Program
The proposed amendments and repeals are needed to
delete language relating to the Enterprise Zone Program
that expired December 31, 1994. Proposed Rule 12A-
1.107, F.A.C., is needed to clarify the manner in which
sales tax credit and exemptions will be implemented and
to conform the rules to the 1994 statutory revisions
governing the Enterprise Zone Program which began July
1, 1995.
RECOMMEND APPROVAL
ITEM 3. Request approval of and authority to file with the
Secretary of State under Chapter 120, F.S., proposed
repeal of Rule Sections 12C-1.0181, 12C-1.0182, 12C-1.0183,
Florida Administrative Code, proposed creation of Rule
Section 12C-1.0188, Florida Administrative Code, and proposed
amendments to Rule Section 12C-1.051, Florida Administrative
Code. (Attachment 3)
12C-1.0181 Enterprise Zone Jobs Credit
12C-1.0182 Enterprise Zone Property Tax Credit
12C-1.0183 Community Contribution Tax Credit
12C-1.0188 Enterprise Zone Program
12C-1.051 Forms
The proposed repeals are needed to delete language
relating to the Enterprise Zone Program which expired
June 30, 1994. Proposed Rule 12C-1.0188 clarifies the
statutory provisions and conforms the rules to the
revisions governing the Enterprise Zone Program which
began July 1, 1995. The proposed amendments adopt
forms required by the Enterprise Zone Program and
deletes obsolete forms.
RECOMMEND APPROVAL
ITEM 4. Request approval of and authority to file with the
Secretary of State under Chapter 120, F.S., proposed
amendments of Rule Chapter 12B-5, Florida
Administrative Code, Part IV Tax on Pollutants.
(Attachment 4)
12B-5.303 Definitions
12B-5.307 Liability of Tax
12B-5.311 Sales Documentation
12B-5.315 Rate of Tax
12B-5.321 Penalties and Interest
12B-5.325 Refunds and Credits
12B-5.331 Exports
12B-5.333 Public Use Forms
The proposed amendments are designed to remove
repetitive language; provide further clarification to
certain sections; update sections to conform to
statutory change; and remove language that is outdated.
RECOMMEND APPROVAL
ITEM 5. Request approval of and authority to file with the
Secretary of State under Chapter 120, F.S., proposed
amendments of Rule Section 12B-8.001, Florida
Administrative Code, and proposed repeal of Rule
Sections
12B-8.008, 12B-8.009, 12B-8.010, 12B-8.011, 12B-
8.012, 12B-8.013, and 12B-8.014, Florida Administrative Code.
(Attachment 5)
12B-8.001 Premium Tax; Rate and Computation
12B-8.008 "Life Insurance", "Life Insurer" Defined
12B-8.009 "Disability Insurance" Defined
12B-8.010 "Property Insurance" Defined
12B-8.011 "Casualty Insurance" Defined
12B-8.012 "Surety Insurance" Defined
12B-8.013 "Marine", "Wet Marine" and "Transportation"
Insurance Defined
12B-8.014 "Title Insurance" Defined
The purpose of the proposed amendments of Rule 12B-
8.001 is to remove obsolete references to certain
nonexistent or currently exempt insurers. The proposed
repeals are designed to remove redundant definitions of
insurance related terms.
RECOMMEND APPROVAL
APPROVAL AGENDA
ITEM 6. Request permission to submit the Florida Department of
Revenue Strategic Plan for 1996-2001 to the Executive
Office of the Governor for review. (Attachment 6)
RECOMMEND APPROVAL
