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. (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. (2) A copy of the corporation’s Florida Corporate income/Franchise Tax Return (form F-1120) from the previous tax year.

Rulemaking Authority 480.043(2) FS. Law Implemented 480.043(2) FS. History–New 10-27-15.