Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1022
Barcode 663912
CHAMBER ACTION
Senate House
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11 The Committee on Community Affairs (Geller) recommended the
12 following amendment:
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14 Senate Amendment (with title amendment)
15 Delete everything after the enacting clause
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17 and insert:
18 Section 1. Subsections (1) and (4) of section
19 205.0535, Florida Statutes, are amended to read:
20 205.0535 Reclassification and rate structure
21 revisions.--
22 (1) By October 1, 2006 1995, any municipality that has
23 adopted by ordinance an occupational license tax after October
24 1, 1995, or county may, by ordinance, reclassify businesses,
25 professions, and occupations and may establish new rate
26 structures, if the conditions specified in subsections (2) and
27 (3) are met. A person who is engaged in the business of
28 providing local exchange telephone service or a pay telephone
29 service in a municipality or in the unincorporated area of a
30 county and who pays the occupational license tax under the
31 category designated for telephone companies or a pay telephone
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2:06 PM 04/04/05 s1022d-ca31-ta1
Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1022
Barcode 663912
1 service provider certified pursuant to s. 364.3375 is deemed
2 to have but one place of business or business location in each
3 municipality or unincorporated area of a county. Pay telephone
4 service providers may not be assessed an occupational license
5 tax on a per-instrument basis.
6 (4) After the conditions specified in subsections (2)
7 and (3) are met, municipalities and counties may, every other
8 year thereafter, increase by ordinance the rates of local
9 occupational license taxes by up to 5 percent. The increase,
10 however, may not be enacted by less than a majority plus one
11 vote of the governing body. Nothing in this chapter shall be
12 construed to prohibit a municipality or county from decreasing
13 or repealing any license tax authorized under this chapter.
14 Section 2. This act shall take effect upon becoming a
15 law.
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18 ================ T I T L E A M E N D M E N T ===============
19 And the title is amended as follows:
20 Delete everything before the enacting clause
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22 and insert:
23 A bill to be entitled
24 An act relating to local occupational license
25 taxes; amending s. 205.0535, F.S.; updating
26 provisions authorizing reclassification and new
27 rate structure revisions to local occupational
28 license taxes by ordinance; deleting counties
29 from such authorization provisions; providing
30 construction relating to decreasing or
31 repealing such taxes; providing an effective
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Florida Senate - 2005 COMMITTEE AMENDMENT
Bill No. SB 1022
Barcode 663912
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