| 1 | A bill to be entitled |
| 2 | An act relating to public service taxes; amending s. |
| 3 | 166.233, F.S.; authorizing local taxing authorities |
| 4 | levying public services taxes to exempt certain elderly |
| 5 | persons from proposed increases in such taxes; providing |
| 6 | for notification and application procedures; providing an |
| 7 | effective date. |
| 8 |
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| 9 | Be It Enacted by the Legislature of the State of Florida: |
| 10 |
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| 11 | Section 1. Paragraph (c) is added to subsection (2) of |
| 12 | section 166.233, Florida Statutes, to read: |
| 13 | 166.233 Public service tax; effective dates; procedures |
| 14 | for informing sellers of tax levies and related information.-- |
| 15 | (2) |
| 16 | (c) A local taxing authority that has adopted a resolution |
| 17 | levying the tax authorized under s. 166.231 or s. 166.232 and |
| 18 | proposes to amend the resolution to increase such tax may exempt |
| 19 | any person 65 years of age or older from such increase. The |
| 20 | amendment to the resolution shall provide for procedures to |
| 21 | notify persons eligible for the exemption and to apply for the |
| 22 | exemption. |
| 23 | Section 2. This act shall take effect October 1, 2004. |