Cabinet
Affairs |
MEETING OF THE GOVERNOR AND CABINET
FEBRUARY 27, 1996
AGENDA
CONSENT AGENDA
ITEM 1. Request approval of the minutes of January 23, 1996. (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 to Rule Section 12A-8.004, Florida
Administrative Code, Imposition of Tax. (Attachment 2)
12A-8.004 Imposition of Tax
The proposed amendments are designed to remove obsolete language relating
to the Dade County Convention Development Tax, to correct gender
references and to provide for greater reading clarity.
RECOMMEND APPROVAL
ITEM 3. Request approval of and authority to file with the Secretary of State under
Chapter 120, F.S., proposed amendments to Rule Section 12A-9.004, Florida Administrative
Code, Imposition of Tax. (Attachment 3)
12A-9.004 Imposition of Tax
The proposed amendments are designed to remove obsolete language relating
to the Duval County Convention Development Tax, to correct gender
references and to provide for greater reading clarity.
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 Section 12A-10.004, Florida Administrative
Code, Imposition of Tax. (Attachment 4)
12A-10.004 Imposition of Tax
The proposed amendments are designed to remove obsolete language relating
to the Volusia County Halifax District Advertising Convention Development Tax,
to correct gender references and to provide for greater reading clarity.
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 Chapter 12A-12, Florida Administrative
Code, Solid Waste Fees. (Attachment 5)
12A-12.001 New Tire Fee
12A-12.0011 Battery Fee
12A-12.002 Newsprint Fee
12A-12.004 Reporting and Remitting Fees
The proposed amendments are designed to remove obsolete language and clarify
certain rule sections regarding the imposition and reporting of the new tire
and lead-acid battery fees. The purpose of the repeal is to remove an
unnecessary administrative rule due to the repeal of the newsprint fee statute.
Additionally certain definitions have been revised, clarified or eliminated.
RECOMMEND APPROVAL
ITEM 6. Request approval of and authority to file with the Secretary of State under
Chapter 120, F.S., proposed amendments to Rule Section 12A-14.001, Florida Administrative
Code, Oyster Surcharge and Rule Section 12A-14.002, Florida Administrative Code, Reporting
and Remitting the Surcharge. (Attachment 6)
12A-14.001 Oyster Surcharge
12A-14.002 Reporting and Remitting the Surcharge
The purpose of the proposed amendments is to remove obsolete language and
references regarding the imposition and the reporting and remitting of
the Apalachicola Bay Oyster Surcharge.
RECOMMEND APPROVAL
ITEM 7. Request approval of and authority to file with the Secretary of State under
Chapter 120, F.S., proposed amendments to Rule Section 12A-16.002, Florida Administrative
Code, Imposition and Payment of the Surcharge and Rule Section 12A-16.006, Florida
Administrative Code, Surcharge Returns and Regulations. (Attachment 7)
12A-16.002 Imposition and Payment of the Surcharge
12A-16.006 Surcharge Returns and Regulations
The proposed rule amendments remove obsolete language regarding the imposition
and reporting of the Rental Car Surcharge.
RECOMMEND APPROVAL
ITEM 8. Request approval of and authority to file with the Secretary of State under
Chapter 120, F.S., proposed amendments to Rule Section 12A-17.003, Florida Administrative
Code, Registration; Procedures, Requirements; and Rule Section 12A-17.004, Florida
Administrative Code, Fines; Suspension, Revocation of Registration. (Attachment 8)
12A-17.003 Registration; Procedures, Requirements
12A-17.004 Fines; Suspension, Revocation of Registration
The proposed rule amendments remove obsolete and redundant language regarding
registration requirements for the secondhand dealers and secondary
metals recyclers.
RECOMMEND APPROVAL
ITEM 9. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12B-5,
Florida Administrative Code, Tax on Motor Fuels. (Attachment 9)
12B-5.011 Penalty and Interest
12B-5.015 Wholesaler Transition Tax
12B-5.181 Alternative Fuel
12B-5.203 Imposition and Payment of Tax
12B-5.209 Commercial Air Carriers; Registration; Reporting
12B-5.2091 Commercial Air Carriers; Election Pursuant to
s. 212.0598
12B-5.211 Public Use Forms
12B-5.401 County Levy of Ninth-Cent Gas Tax on Motor Fuel
and Special Fuel; Collection of Tax
The proposed amendments are designed to correct issues raised by the
Joint Administrative Procedures Committee by repealing language that is
either obsolete or paraphrases the statutes, removing a redundant forms
section and incorporating all forms into Rule Section 12B-5.012.
RECOMMEND APPROVAL
ITEM 10. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12B-11,
Florida Administrative Code, Tax on Gross Receipts on Dry Cleaning.
(Attachment 10)
12B-11 Tax on Gross Receipts on Dry Cleaning
The proposed amendments are needed to delete obsolete and redundant language
and to incorporate recent legislative changes to the gross receipts
tax on dry cleaning. Additionally, terms relating to the administration,
collection and enforcement of the tax are defined and registration and
filing requirements are provided as well as a list of the public use
forms used to administer the tax.
RECOMMEND APPROVAL
ITEM 11. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12B-12,
Florida Administrative Code, Tax on Perchloroethylene. (Attachment 11)
12B-12 Tax on Perchloroethylene
The proposed amendments are needed to delete obsolete and redundant language
and to incorporate recent legislative changes to the tax on perchloroethylene.
Rule Section 12B-12.0031 is created to define the imposition of the tax.
Additionally, terms relating to the administration, collection and enforcement
of the tax are defined and registration, filing, and recordkeeping requirements
are provided as well as a list of the public use forms used to administer the tax.
RECOMMEND APPROVAL
ITEM 12. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12C-1, Florida
Administrative Code, Corporate Income Tax. (Attachment 12)
12C-1.013 Adjusted Federal Income Defined
12C-1.0131 Adjusted Federal Income; Affiliated Groups
12C-1.015 Apportionment of Adjusted Federal Income
12C-1.0151 Apportionment for Special Industries
12C-1.0152 Other Methods of Apportionment
12C-1.0153 Property Factor for Apportionment
12C-1.0154 Payroll Factor for Apportionment
12C-1.0155 Sales Factor for Apportionment
12C-1.016 Business/Nonbusiness Income
12C-1.022 Returns; Filing Requirement
12C-1.0222 Returns; Time and Place for Filing
12C-1.034 Special Rules Relating to Estimated Tax
12C-1.042 Methods of Accounting
12C-1.051 Forms
12C-1.068 Intangible Tax Credit; Additional Tax Due
12C-1.343 Interest Computations
The proposed amendments are needed to delete obsolete or redundant
portions of the rule, to correct errors in the examples of nonbusiness
income and to update references to tax forms.
RECOMMEND APPROVAL
APPROVAL AGENDA
ITEM 13. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12A-1, Florida
Administrative Code, Sales and Use Tax. (Attachment 13)
12A-1.001 Specific Exemptions
12A-1.005 Admissions
12A-1.007 Aircraft, Boats, Mobile Homes, and Motor Vehicles
12A-1.0071 Boats Temporarily Docked in Florida
12A-1.008 Newspapers, Magazines and Periodicals
12A-1.009 Receipts from Services Rendered by Insect or
Pest Exterminators
12A-1.0091 Cleaning Services
12A-1.0092 Detective, Burglar Protection, and
Other Protection Services
12A-1.010 Receipts from Sales by Barber Shops and Beauty Shops
12A-1.014 Refunds and Credits for Tax Paid on
Returned Merchandise and Exempt Sales
12A-1.0161 Sales and Use Tax on Services; Sale for Resale
12A-1.043 Manufacturing
12A-1.044 Vending Machines and Coin-Operated Amusement Machines
12A-1.054 Tax Due at Time of Sale
12A-1.056 Tax Returns and Regulations
12A-1.059 Fuels and Lubricants
12A-1.060 Registration
12A-1.061 Rental of Living Quarters, Sleeping or
Housekeeping Accommodations
12A-1.064 Sales in Interstate and Foreign Commerce; Sales to
Nonresident Dealers; Sales to Diplomats
12A-1.071 Rentals, Leases, or Licenses to Use Tangible
Personal Property
12A-1.076 Sales of Articles of Clothing
12A-1.082 Clothing Accessories
12A-1.083 Jewelry
12A-1.086 Tax May Not Be Absorbed
12A-1.105 Service Warranties
12A-1.106 Space Activities
The proposed rule amendments represent a comprehensive review of the sales
and use tax rules. They remove obsolete and redundant language regarding
the imposition of sales and use tax and provide numerous definitions. Additionally,
they clarify when tax is due and clarify when the discretionary sales surtax
imposed under certain circumstances is to be excluded from calculation of the
estimated tax liability. Proposed amendments also deal with when air carriers
may apply the mileage apportionment ratio. Guidelines for certain sales,
repairs or alterations to clothing and similar items are consolidated.
RECOMMEND APPROVAL
ITEM 14. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Section 12A-1.001, Florida
Administrative Code, Specific Exemptions. (Attachment 14)
12A-1.001 Specific Exemptions
The proposed rule amendments are the work product of a Department and industry
process improvement team (PIT crew) that was formed to review the Department's
administration of the charitable organization sales tax exemption. Generally,
the proposed rule amendments clarify the criteria which must be met to qualify
for the exemption. Additionally it provides a clearer definition of substantially
reduced costs and clarifies provisions relating to operational expenditures and
good faith estimates.
RECOMMEND APPROVAL
ITEM 15. Request approval of and authority to file with the Secretary of State under
Chapter 120, F.S., proposed amendments to Rule Chapter 12A-15, Florida
Administrative Code, Discretionary Sales Surtax. (Attachment 15)
12A-15.002 Rate of Surtax
12A-15.003 Imposition and Payment of Tax
12A-15.008 Construction Contractors Who Repair, Alter, Improve,
and Construct Real Property; Refund of Surtax
12A-15.010 The Sale of Food, Drink, and Entertainment by
Restaurants and Other Eating Places
12A-15.011 Coin-Operated Amusement and Vending Machines,
and Other Devices
12A-15.012 Alcoholic and Malt Beverages
12A-15.013 Interstate and Foreign Commerce
12A-15.014 Transition Rule
12A-15.015 Forms Used by Public
The proposed amendments are designed to clarify when the discretionary sales surtax
should not be imposed, provide tax rates and bracket amounts, and provide a current
listing of public use forms. Additionally they clarify when air carriers may apply
the mileage apportionment ratio in certain circumstances. They also update examples
provided when a newly imposed surtax would apply to a billing cycle for utilities
and correct gender references and obsolete language.
RECOMMEND APPROVAL
ITEM 16. Request approval of and authority to file with the Secretary of State
under Chapter 120, F.S., proposed amendments to Rule Chapter 12C-1, Florida
Administrative Code, Corporate Income Tax. (Attachment 16)
12C-1.011 Tax Imposed
The proposed amendments are designed to clarify the types of insurance
industry related activities that will be construed as conducting business or receiving
or earning income for purposes of Florida's corporate income tax.
RECOMMEND APPROVAL
