For purposes of complying with Section 480.043(2), F.S., a massage establishment must submit the following documentation as proof of having more than $250,000 of business assets in this state:
(1) A formal opinion letter from a Florida licensed certified public accountant confirming the corporation had more than $250,000 of business assets during the previous tax year, or(2) A copy of the corporation's Florida Corporate income/Franchise Tax Return (form F-1120) from the previous tax year.Fla. Admin. Code Ann. R. 64B-9.006
Rulemaking Authority 480.043(2) FS. Law Implemented 480.043(2) FS.
Adopted by Florida Register Volume 41, Number 199, October 13, 2015 effective 10/27/2015.