| 1 | The Committee on Local Government & Veterans' Affairs recommends |
| 2 | the following: |
| 3 |
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| 4 | Committee Substitute |
| 5 | Remove the entire bill and insert: |
| 6 | A bill to be entitled |
| 7 | An act relating to public service taxes; amending s. |
| 8 | 166.233, F.S.; authorizing local taxing authorities |
| 9 | levying a public service tax to exempt certain elderly |
| 10 | persons from proposed increases in such tax or from the |
| 11 | entire tax; providing for notification and application |
| 12 | procedures; providing an effective date. |
| 13 |
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| 14 | Be It Enacted by the Legislature of the State of Florida: |
| 15 |
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| 16 | Section 1. Paragraph (c) is added to subsection (2) of |
| 17 | section 166.233, Florida Statutes, to read: |
| 18 | 166.233 Public service tax; effective dates; procedures |
| 19 | for informing sellers of tax levies and related information.-- |
| 20 | (2) |
| 21 | (c) A local taxing authority that has adopted a resolution |
| 22 | levying the tax authorized under s. 166.231 or s. 166.232 and |
| 23 | proposes to amend the resolution to increase such tax may exempt |
| 24 | any person 65 years of age or older from the increase or from |
| 25 | the entire tax. The amendment to the resolution shall provide |
| 26 | for procedures to notify persons eligible for the exemption and |
| 27 | to apply for the exemption. |
| 28 | Section 2. This act shall take effect October 1, 2004. |