R. 12B-6.001 Scope; Definitions; Index Price
R. 12B-6.0015 Imposition of the Gross Receipts Tax
R. 12B-6.0021 Registration
R. 12B-6.005 Payment of Tax; Reports; Public Use Forms
R. 12B-6.0051 Public Service Tax Reporting Form
R. 12B-6.008 Interest
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Terms Used In Florida Regulations > Chapter 12B-6 - Gross Receipts Tax

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Personal property: All property that is not real property.