Florida Regulations 12B-11.001: Implementation of the Tax on Gross Receipts on Dry-Cleaning Facilities and Dry Drop-Off Facilities
Current as of: 2024 | Check for updates
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(1) Scope. The purpose of this rule is to implement the provisions of Sections 376.301, 376.70 and 376.71, F.S., which impose a tax on the gross receipts of dry-cleaning facilities, hereafter referred to as the gross receipts tax or tax.
(2) For purposes of administering, collecting, and enforcing the gross receipts tax, all rules relating to Sales and Use Tax (Fl. Admin. Code Chapter 12A-1) shall have the same effect with respect to the gross receipts tax except in those situations where rules relating to the gross receipts tax have been issued to clarify specific statutory provisions.
(3) Where any conflicting language exists between this rule and Fl. Admin. Code Chapter 12A-1, the provisions of this rule are controlling.
Rulemaking Authority 212.18(2), 213.06(1), 376.70(6)(b) FS. Law Implemented 376.301(14), (15), (16), (23), 376.70, 376.71 FS. History-New 2-19-95, Amended 6-19-96, 6-28-05.
(3) Where any conflicting language exists between this rule and Fl. Admin. Code Chapter 12A-1, the provisions of this rule are controlling.
Rulemaking Authority 212.18(2), 213.06(1), 376.70(6)(b) FS. Law Implemented 376.301(14), (15), (16), (23), 376.70, 376.71 FS. History-New 2-19-95, Amended 6-19-96, 6-28-05.